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Applying Balanced Scorecard in Evaluating Performance: Evidence from a Food Retailer Mediaty; Habbe, Abd. Hamid; Zahra, Fatimah; Aisyah, Sitti; Husaini, Sri Mutiah; Ahmad, Bashiruddin
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6415

Abstract

Measuring employee performance through a balanced scorecard is crucial for providing a comprehensive view of an organization's effectiveness and strategic alignment. The Balanced Scorecard (BSC) is considered an instrument that can be used to effectively measure employee performance over a specific period of time. Performance appraisal not only helps companies determine the potential for human resource development but also improves employee motivation and productivity. Therefore, this study aims to empirically test and analyze employee performance measurement based on the balanced scorecard at the PHD Makassar Store. This study is a quantitative study. The population used is all employees of the PHD Makassar Store, with a sample size of 33 using the non-probability sampling method. The results of the study indicate that job satisfaction and employee turnover variables do not affect human resource performance at the PHD Bawakareng Store. Inversely, employee training and employee productivity variables affect human resource performance. This indicates that the comparison between employee input and output is running well.
THE EFFECT OF USING CHAT GPT ON THE COMPETENCE OF ACCOUNTING STUDENTS Mediaty, Mediaty; Habbe, Abd. Hamid; Anggreani, Anne Kurry; Amelia, Eka; Sam, Andi Aliyyah Ramadhani; Permana, Nalendra Bhayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3087

Abstract

Introduction: This study aims to analyze the effect of using ChatGPT on the competence of accounting students at Hasanuddin University. In the era of rapid information technology revolution, ChatGPT as one of the artificial intelligence (AI) technologies has become a significant tool in the world of education, including accounting education. Methods: This study uses a quantitative approach with an explanatory method to test the hypothesis about the relationship between the use of ChatGPT and student competence. Data were collected through distributing online questionnaires to Master of Accounting students and analyzed using the SmartPLS application. Results: The results showed that the use of ChatGPT has a positive and significant influence on improving student competence, especially in the aspects of analysis and understanding of accounting concepts. The findings support the importance of integrating AI technology in learning to improve the effectiveness of accounting education, although it also highlights the need for wise use to prevent potential negative impacts, such as reduced critical thinking skills. This research provides an empirical contribution to the development of learning strategies that integrate technology with academic ethical values. Keywords: ChatGPT, Student Competency, Accounting