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All Journal Metode : Jurnal Teknik Industri Jurnal Penelitian Pendidikan Indonesia (JPPI)
Rosna Kurnia
Program Studi Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri Ambon
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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Implementasi Business Process Orientation Maturity Model (BPOMM) dalam Mengevaluasi Tingkat Kematangan Proses Bisnis UMKM Wahyu Ismail Kurnia; Rosna Kurnia; Muhamad Hasyim Tuankotta; Alex Kisanjani
Metode : Jurnal Teknik Industri Vol. 9 No. 2 (2023): Jurnal Metode
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Improving MSME business performance is highly dependent on the level of business process maturity. The higher the level (level) of maturity (Integrated) of a business's business processes, the more stable and able to achieve competitive advantage. Vice versa, if the maturity level of business processes is at a low level (ad hoc), it will have implications for the stability and inability of the Company to achieve competitive advantage. For this reason, this study aims to adopt the Business Process Orientation Maturity Model framework in assessing the performance of MSMEs through the business maturity process. This research is based on a case study by making UMKM East Kampoeng and Abon Layur Amiroh Salted Fish located in Balikpapan city as research objects. This study uses the business process orientation maturity model (BPOMM) as a model framework and 4 (four) business process maturity levels as a reference for evaluating business process maturity levels. The process of collecting data through the distribution of questionnaires that have been validated by experts and SMEs. While data analysis consists of calculating the assessment results and comparing aspects of business process maturity. The results of the study show that through the BPOMM model framework, the maturity level of the UMKM business processes in East Kampoeng and Shredded Salted Fish Amiroh is at the second level or "Defined". To reach the highest level or "Integrated" the two MSMEs must consistently and irrationally improve aspects of business process maturity that are considered lacking based on recommendations
Analisis Kinerja Keuangan PT. XYZ dengan Menggunakan Pendekatan Economic Value Added Nurul Lutfia; Rosna Kurnia; Rifai Muhrim; Wahyu Ismail Kurnia; Muhamad Hasyim Tuankotta
Jurnal Penelitian Pendidikan Indonesia (JPPI) Vol. 1 No. 4 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jppi.v1i4.1717

Abstract

Pengambilan keputusan secara tepat dan strategis dapat dilakukan melalui evaluasi kinerja keuangan. Namun, hasil evaluasi tersebut sangat bergantung pada pendekatan atau metode yang digunakan. Apabila pendekatan yang diterapkan sesuai dan tepat, maka hasil evaluasi mampu menampilkan kondisi ril kinerja keuangan perusahaan. Begitu pula sebaliknya. Untuk itu, penelitian ini bertujuan untuk mengevaluasi kinerja keuangan perusahaan PT. XYZ dengan menggunakan metode Economic Value Edded (EVA). Data penelitian yang digunakan adalah laporan keuangan PT. XYZ periode tahun 2020-2022 yang kemudian diolah dan dianalisis dengan metode EVA. Hasil penelitian menunjukkan bahwa hasil evaluasi kinerja keuangan periode tahun 2020-2022 PT. XYZ dengan menggunakan metode Economic Value Edded (EVA) menurut standar kriteria EVA, maka dinyatakan tidak terdapat nilai tambah atau bernilai negatif dan kinerja keuangan perusahaan dalam kondisi tidak baik atau tidak sehat. Untuk itu perusahaan perlu untuk meningkatkan laba operasional (NOPAT), menurunkan biaya modal dan divestasi aset dengan EVA rendah.
Co-Authors Kisanjani, Alex Muhamad Hasyim Tuankotta Nurul Lutfia Rifai Muhrim Wahyu Ismail Kurnia