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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Dyah Shinta Kusumaningtyas
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Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PERUSAHAAN SEKTOR KESEHATAN DI BURSA EFEK INDONESIA (BEI) Dita Putri Puspita; Dyah Shinta Kusumaningtyas; Ade Irawan
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1417

Abstract

This study aims to analyze the financial performance of the healthcare sector listed on the Indonesia Stock Exchange (IDX) including PT Medikaloka Hermina Tbk (HEAL), PT Siloam International Hospitals Tbk (SILO), PT Mitra Keluarga Karyasehat Tbk (MIKA), PT Sejahtera Anugrahjaya Tbk (SRAJ), PT Famon Awal Bros Sedaya Tbk (PRAY), PT Sarana Meditama Metropolitan Tbk (SAME), PT Metro Healthcare Indonesia Tbk (CARE) using the Balanced Scorecard method. measured using indicators from each perspective, such as the financial perspective is measured by the ROA, ROE, and Net Profit Margin (NPM) indicators. The Customer Perspective is measured by cash receipts from customers. The Internal Business Process Perspective is measured using the company's Operating Profit. Finally, the Growth and Learning Perspective is measured using Income/Employee. This study uses a Descriptive quantitative method and the data used in this study is secondary data from the annual financial reports of each company for the period 2021-2024. The results of this study indicate that the assessment of hospital management performance in the financial perspective is measured using the Net Profit Margin (NPM), ROE and ROA ratios, overall the scorecard assessment has decreased so that it is categorized as poor performance. From the customer perspective, the company's overall cash is considered very good. In the internal business process perspective, it has also been assessed as good. And in the growth and learning perspective, growth and learning as a whole are considered less good.
DAMPAK KENAIKAN TARIF PPN DAN KEMUDAHAN TRANSAKSI DIGITAL TERHADAP GAYA HIDUP KONSUMSTIF MASYARAKAT JAKARTA DI USIA 20 – 30 TAHUN Rizma Arindy; Fitrawansyah; Dyah Shinta Kusumaningtyas
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1418

Abstract

This research purpose to examine the effect of increasing Value Added Tax (VAT) rates and the development of digital transactions, which are two important factors that influence the consumption patterns of urban communities, especially the productive age group. The method used was descriptive quantitative with purposive sampling technique and involved 100 respondents. Data was collected through a questionnaire using a 5 point Likert scale and analyzed using multiple linear regression. The research results show that the two independent variables, both partially and simultaneously, have a significant effect on consumer lifestyle. The ease of digital transactions has a more dominant influence than the increase in VAT rates. These findings confirm that digitalization has a strong role in encouraging consumer behavior, even amidst fiscal policy pressures. This research contributes to the development of tax policy strategies that are adaptive to the consumption behavior of the younger generation as well as strengthening digital financial literacy in society
BALANCED SCORECARD ANALYSIS AS A TOOL TO MEASURE THE PERFORMANCE OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Maria Tresna Loga; Dyah Shinta Kusumaningtyas; Ade Irawan
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1419

Abstract

The purpose of this study is to determine the results of the performance of companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) in the period 2021 – 2024 using the balanced scorecard (BSC) method. The BSC approach assesses four financial perspectives from a financial perspective, a customer perspective, an internal business process perspective and a learning and growth perspective. In this study, Descriptive Quantitative data analysis was used by utilizing secondary data in the form of financial statements from eight (8) companies. The findings of this study reveal that each company shows significant variations in performance in each point of view. PT. Agung Podomoro Land Tbk (APLN) and PT. Summarecon Agung Tbk (SMRA) managed to achieve the highest balanced scorecard, while PT. Lippo Karawaci Tbk (LPKR) and PT. Ciputra Development Tbk (CTRA) faces difficulties in several aspects of performance. This study explains the importance of the application of BSC for comprehensive and strategic performance assessment in increasing the competitiveness of the company
EVALUASI KINERJA KEUANGAN DENGAN DUPONT SYSTEM PADA SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA Dyah Shinta Kusumaningtyas; Diana Lestari; Joelianti Dwi Supraptiningsih
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1420

Abstract

Financial performance evaluation is an important tool to support the right decision making and maintain company stability. This study aims to evaluate the financial performance of land transportation sub-sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2024 using the DuPont System method. This method is used to analyze the company's profitability comprehensively by breaking down Return on Equity (ROE) into three main components, namely Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). With this approach, the company can identify the main factors that influence the level of return to shareholders. This type of research is quantitative descriptive using secondary data in the form of the company's annual financial report downloaded from the official IDX website. The sample was selected using a purposive sampling technique, namely transportation companies that consistently published financial reports during the study period. The results of the analysis show that there was a significant fluctuation in financial performance during the period 2020–2024, the NPM and Total Asset Turnover (TATO) components had a significant influence on the formation of Return on Equity (ROE) during the observation period. The financial leverage factor (Equity Multiplier) also plays a role in strengthening or weakening the level of equity returns, depending on the capital structure and financial risk management of each company. This study contributes to company management and investors in understanding the important components that affect financial performance, as well as evaluation material in making strategic financial decisions.
Co-Authors Abdul Kodir Zaelani Ade Irawan Ahmad Pauji Airene Riska Febritiani Beltri Hasudungan Sinurat Dewi Rahayu Diana Lestari Dicha Andika Dita Putri Puspita Fitrawansyah Joelianti Dwi Supraptiningsih Maria Lensiana Routa Maria Tresna Loga Novita Eka Nuragustin Novy Duwi Yanti Rizma Arindy Sella Puspita Waruwu Siti Ayu Rosida Siti Nuridah Sopian sopian Stephanie Swastika Dwi Utami