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Implementation of Balanced Scorecard in Geological Exploration Project Performance Evaluation Hasan, Hamida; Hasan, Haslindah
Amsir Management Journal Vol 5 No 1 (2024): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v5i1.588

This study examines the application of the Balanced Scorecard in evaluating the performance of geological exploration projects through a qualitative approach. The study explores how the four perspectives of the Balanced Scorecard (finance, customers/stakeholders, internal business processes, and learning and growth) can be tailored to the unique characteristics of geological exploration projects. The results show that the Balanced Scorecard, when appropriately adjusted, can be an effective tool for comprehensively evaluating performance, managing risk, and aligning short-term goals with long-term strategies. Although its implementation faces challenges, especially in determining the appropriate metrics, the Balanced Scorecard has proven to help companies manage the complexity and uncertainty inherent in geological exploration projects, while still considering long-term sustainability aspects.

Interpreting Economic Value Added (EVA) in the Assessment of Financial Performance: A Case Study of Malabo Pharmacy, Parepare Hidayati, Nurul; Hasan, Hamida
Amsir Management Journal Vol 6 No 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.738

This study aims to understand how the concept of Economic Value Added (EVA) is perceived, internalized, and utilized by the owners and managers of Malabo Pharmacy in Parepare in evaluating the financial performance of their business. In contrast to conventional EVA studies that are predominantly quantitative in orientation, this research adopts a descriptive qualitative approach with a case study strategy, thereby emphasizing the exploration of narratives, experiences, and informants’ perspectives on the concept of economic value added. Data were collected through in-depth interviews, documentation review of financial statements, and limited observation of financial management practices within the pharmacy. The data were then analyzed using qualitative procedures, including data reduction, data display, and conclusion drawing. The findings reveal that the introduction of EVA encourages a shift in managerial perspective from a sole focus on accounting profit toward a more comprehensive understanding of performance that incorporates the cost of capital as a critical element of evaluation. The concept of economic value added is not merely interpreted as a computational outcome but also as a measure of the fairness of returns relative to the capital invested and risks borne by the owners. Furthermore, EVA functions as a cognitive framework in structuring operational decisions, assessing the efficiency of resource utilization, and formulating business development strategies. These findings indicate that EVA can be contextually adapted within small-scale healthcare service enterprises such as pharmacies and contributes to enriching the discourse on value creation-based financial performance in small and medium-sized enterprises.

Pengaruh Rasio Likuiditas, Solvabilitas, dan Aktivitas Terhadap Profitabilitas Pada PDAM Ali, Firman; Hasan, Hamida; Machmud, Mulyana
Amsir Management Journal Vol. 3 No. 1 (2022): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i1.190

The purpose of this study is to examine the effect of the liquidity ratio as measured by the current ratio (CR), the solvency ratio as measured by the debt to asset ratio (DAR), the activity ratio measured by total asset turnover (TATO) on profitability which is measured. With return on assets (ROA). The research method used is descriptive quantitative. The population in this study is the Financial Report at PDAM In Indonesia for the last five years (2016-2020) which consists of a Balance Sheet and Profit and Loss Report. This research uses multiple linear regression analysis methods, which are processed with the help of the SPSS V23 program. This study's results indicate that the calculations from multiple linear regression that have been carried out are Y= 178.926 + 2.1185 X1 + 1.888 X2 + (-0.757 X3) + e. If liquidity, solvency, and activity are worth 0, then profitability is worth 178,926. The results of the t-test indicate that liquidity has no partial effect on profitability by seeing a significant 0.389 > 0.05 and a tcount value of 1.428 < ttable 12.706. While solvency does not affect profitability, it can be seen by the significance of 0.485 > 0.05 and the value of tcount 1.049 < ttable 12.706. And activity shows a positive but insignificant effect on profitability as indicated by looking at 0.086 > 0.05 and tcount 17.391 > t table 12.706, so training influences profitability. In addition, liquidity, solvency, and activity simultaneously affect profitability by looking at Fcount of 38.274 and Ftable of 19.16. While the results of the Adjusted R square or coefficient of determination of 0.965 mean that 96.5% of the dependent variable is influenced by the independent variable, while other variables outside the research model influence the remaining 3.5%.

Sistem dan Prosedur Pembayaran Gaji dan Upah Hasan, Hamida
Amsir Management Journal Vol. 3 No. 2 (2023): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i2.207

The purpose of this research is to find out the systems and procedures for paying salaries and wages for employees of CV Citra Utama. The method of data analysis used in this study is to use descriptive comparative analysis, namely comparing the systems and procedures for paying salaries and wages applied in companies with systems and procedures for paying salaries and wages based on actual theory with elements of internal control. The results of the study stated that the implementation of systems and procedures for payment of salaries and wages did not reflect the elements of internal control

Implementation of Balanced Scorecard in Geological Exploration Project Performance Evaluation Hasan, Hamida; Hasan, Haslindah
Amsir Management Journal Vol. 5 No. 1 (2024): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v5i1.588

This study examines the application of the Balanced Scorecard in evaluating the performance of geological exploration projects through a qualitative approach. The study explores how the four perspectives of the Balanced Scorecard (finance, customers/stakeholders, internal business processes, and learning and growth) can be tailored to the unique characteristics of geological exploration projects. The results show that the Balanced Scorecard, when appropriately adjusted, can be an effective tool for comprehensively evaluating performance, managing risk, and aligning short-term goals with long-term strategies. Although its implementation faces challenges, especially in determining the appropriate metrics, the Balanced Scorecard has proven to help companies manage the complexity and uncertainty inherent in geological exploration projects, while still considering long-term sustainability aspects.

Interpreting Economic Value Added (EVA) in the Assessment of Financial Performance: A Case Study of Malabo Pharmacy, Parepare Hidayati, Nurul; Hasan, Hamida
Amsir Management Journal Vol. 6 No. 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.738

This study aims to understand how the concept of Economic Value Added (EVA) is perceived, internalized, and utilized by the owners and managers of Malabo Pharmacy in Parepare in evaluating the financial performance of their business. In contrast to conventional EVA studies that are predominantly quantitative in orientation, this research adopts a descriptive qualitative approach with a case study strategy, thereby emphasizing the exploration of narratives, experiences, and informants’ perspectives on the concept of economic value added. Data were collected through in-depth interviews, documentation review of financial statements, and limited observation of financial management practices within the pharmacy. The data were then analyzed using qualitative procedures, including data reduction, data display, and conclusion drawing. The findings reveal that the introduction of EVA encourages a shift in managerial perspective from a sole focus on accounting profit toward a more comprehensive understanding of performance that incorporates the cost of capital as a critical element of evaluation. The concept of economic value added is not merely interpreted as a computational outcome but also as a measure of the fairness of returns relative to the capital invested and risks borne by the owners. Furthermore, EVA functions as a cognitive framework in structuring operational decisions, assessing the efficiency of resource utilization, and formulating business development strategies. These findings indicate that EVA can be contextually adapted within small-scale healthcare service enterprises such as pharmacies and contributes to enriching the discourse on value creation-based financial performance in small and medium-sized enterprises.

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