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Pengaruh Penerapan Balanced Scorecard terhadap Kinerja Manajemen di BPRS PNM Mentari Garut Susanti Laelasari; Adi Indradi Wazdi; Yudi Guntara; Anggit Suryopratomo
Jurnal Dimamu Vol. 2 No. 3 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/dimamu.v2i3.803

Abstract

This research is motivated by the weakness of the company's performance measurement system that focuses on financial aspects and ignores non-financial performance, so a performance measurement model is made using the balanced scorecard. This study aims to determine how the effect of the balanced scorecard on management performance in BPRS PNM Mentari Garut. The object of this research is to measure management performance. This type of research is quantitative associative. Data collection techniques in the form of observation, interviews, literature study and questionnaires. While the population is all employees, amounting to 42 people. The results showed that there was no influence of the financial perspective on management performance with the results of the t-test value tcount < ttable (1,933 < 2,021), there was a significant influence between the customer perspective on management performance and the results of the t test value tcount > ttable (3.182 > 2.021), there is a significant effect between the internal business process perspective on management performance with the results of the t-test value tcount > ttable (3,800 > 2,021), there is a significant influence between the learning and growth perspective on management performance with the t test results tcount > ttable (4,474 > 2,021), Simultaneously the Balanced Scorecard has a significant effect on management performance, it can be seen in the F test that the value of Fcount > Ftable (5.835 > 2.63).
Integrasi analisis fundamental, teori portofolio modern, dan kecerdasan buatan: tinjauan literatur terhadap keputusan investasi di pasar modal indonesia Muhamad Azkia; Yudi Guntara; Amal Kamaludin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 11 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ephbev19

Abstract

Penelitian ini bertujuan menganalisis dan mensintesis secara sistematis bagaimana integrasi analisis fundamental mikro-keuangan, Teori Portofolio Modern (MPT), dan algoritma Kecerdasan Buatan (AI/ML) mampu meningkatkan ketepatan keputusan investasi di Bursa Efek Indonesia (BEI). Melalui Systematic Literature Review (SLR) terhadap 26 sumber primer dan teori fundamental (2015–2026), kajian ini mengidentifikasi research gap berupa ketiadaan kerangka holistik yang menyatukan tiga dimensi tersebut. Temuan sintesis menunjukkan bahwa Return on Equity (ROE) tetap menjadi prediktor valuasi saham paling determinan secara lintas sektor, sementara Debt to Equity Ratio (DER) tidak bersifat destruktif bila dikelola produktif. Kualitas pengungkapan berbasis CAMEL terbukti menentukan peringkat obligasi korporasi, dengan Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) sebagai sinyal Investment Grade paling signifikan. Model Modern Portfolio Theory yang dioptimasi menghasilkan Sharpe Ratio di atas 1,5 pada Tangent Portfolio lintas sektor. Algoritma BiLSTM mencapai MAPE serendah 1,94% pada prediksi saham TLKM, mengungguli LSTM konvensional. Kajian ini menyimpulkan bahwa integrasi ketiga pendekatan menghasilkan kerangka investasi yang lebih robust dibandingkan pendekatan parsial, sekaligus membuka agenda riset hibrida berbasis NLP dan ESG scoring untuk pasar modal Indonesia.