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PERBANDINGAN REALISASI ANGGARAN MENGGUNAKAN METODE BALANCE SCORECARD PERSPEKTIF FINANSIAL PADA PT. INTI (PERSERO) BANDUNG Hamidah, Hamidah; Asmara, Maisa Azizah; Suprihatin, Eti; Mukhlis, Ervie Nur Afifa; Fatikha, Tika
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2892

Abstract

Salah satu kegiatan penting dalam perusahaan adalah Penyusunan anggaran. Hal ini dilakukan sebagai perencanaan yang tersusun untuk membentuk rencana dan pengelolaan terhadap kegiatan perusahaan secara komprehensif. Penyusunan anggaran yang baik diharapkan berdampak positif bagi kinerja perusahaan atau organisasi. Nilai efektifitas dari realisasi anggaran menjadi tujuan penelitian ini. Metode penelitian kuantitatif deskriptif dilakukan dengan menganalisis annual report dan diolah dengan penilaian kinerja Balance Scorecard yang kemudian menghasilkan rasio keuangan. Dari hasil penilaian kinerja keuangan menunjukkan nilai sebesar -1,7 (kurang baik). Akan tetapi tahun 2019 ke tahun 2020 perusahaan mampu melakukan peningkatan pada sisi laba yang mengalami peningkatan perolehan sebesar 7%. Sedangkan hasil perhitungan rasio efektivitas hanya menunjukkan 42% yang artinya tidak efektif. Namun perhatian perlu ditujukan terkait penilaian kinerja keuangan di PT INTI (Persero) Bandung disarankan untuk menggunakan metode Balance Scorecard khususnya pada perspektif finansial sehingga kelemahan-kelemahan yang ada dapat dikurangi bahkan diatasi.
MSME business tranformation through mobile e-commerce applications Fajri, Muhammad Iqbal; Gani, Imam Prawiranegara; Fauzi, Fauzi; Manafe, Mesri Welhelmina Nisriani; Asmara, Maisa Azizah
Jurnal Info Sains : Informatika dan Sains Vol. 14 No. 01 (2024): Informatika dan Sains , Edition March 2024
Publisher : SEAN Institute

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

Abstract

The expansion of information technology fundamentally alters business operations and social interactions. For MSMEs, e-commerce is emerging as a significant force in digital marketing. Skills deficiencies in technology and restricted market access are obstacles. Mobile e-commerce application adoption offers substantial advantages, including access to international markets, enhanced operational effectiveness, and increased consumer involvement. Adoption of these applications increases the sales and operational efficacy of MSMEs, according to research. For MSMEs, the adoption of mobile e-commerce creates economic expansion and business opportunities. In order to create mobile e-commerce applications that are adaptable to market shifts and user demands, R&D is utilized. The primary functionalities of the application implementation outcomes are as follows user registration, order management, login, item data management, sales, payments, and transaction reports. The application is designed using the UML methodology, which depicts purchasers and system administrators as well as actions that can be executed based on feature requirements.
MENAVIGASI TRANSFORMASI DIGITAL MELALUI EFIKASI DAN KOMPETENSI DIRI PADA WOMENPRENEUR UMKM KADIN BANDUNG Asmara, Maisa Azizah; Arissaputra, Rivaldi
Jurnal Ekonomi Manajemen Vol 10, No 2 (2024): November 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v10i2.12548

Abstract

Around 70% of MSMEs choose to expand their business online in an effort to avoid bankruptcy. However, between 85% and 95% of these MSMEs fail to adopt digital business models and ultimately face bankruptcy. The main requirement for digital transformation is to have an adaptive and optimistic attitude and work abilities that include aspects of knowledge, skills and work attitudes that are in accordance with expected standards. Data was obtained by distributing questionnaires directly to 21 Womanpreneurs assisted by the Bandung City Chamber of Commerce and Industry in the food and beverage sector. The research uses multiple linear regression analysis methods with the IBM SPSS version 26.0 analysis tool. The research results show that self-efficacy does not have a significant influence on the digital transformation variable, while self-competence has a significant influence. Meanwhile, the coefficient of determination test shows 53.3% of the variation that occurs in the dependent variable. The findings show that self-competence, especially in financial management and innovation, has a greater influence than self-efficacy in the success of digital transformation. Even though Womanpreneurs are confident in running a business, a lack of skills in managing finances can be an obstacle in the digital transformation process.
Positive vs. Negative E-WOM: Understanding the More Significant Role in Mediating E-Commerce Quality on Online Impulse Buying Arissaputra, Rivaldi; Sultan, Mokh Adib; Hurriyati, Ratih; Gaffar, Vanessa; Asmara, Maisa Azizah; Sentika, Sarah
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.11

Abstract

Electronic Word-of-Mouth (e-WOM) can convey product information about ratings, desires, requests and experiences. Therefore, it plays an important role in influencing purchases. This study aims to identify e-commerce quality, positive e-WOM and negative e-WOM on online impulse buying. E-commerce users sometimes act impulsively in purchasing after seeing some responses contained in e-WOM as information about the products. Positive product responses are not enough to convince e-commerce users to act impulsively, considering negative product responses is also an essential consideration for e-commerce users. This research uses a quantitative approach using a survey method of 315 respondents sampled from the population of e-commerce users in West Java, which was processed using smartPLS. This study found that e-commerce quality directly impacts online impulse buying, positive e-WOM, and negative e-WOM. Positive e-WOM does not directly impact online impulse buying, while negative e-WOM does. Another result shows that negative e-WOM successfully mediates the relationship between e-commerce quality and online impulse buying, while positive e-WOM fails to moderate the relationship between e-commerce quality and online impulse buying. This research contributes to e-commerce and consumer behaviour knowledge, serving as a reference for scholars by exploring how e-commerce quality relates to online impulse buying through positive and negative e-WOM among e-commerce users.
SMART CATERING SEBAGAI STRATEGI PEMBERDAYAAN PEREMPUAN DALAM USAHA KATERING: INTEGRASI TRANSFORMASI DIGITAL DAN HIGIENITAS PENJAMAH MAKANAN Asmara, Maisa Azizah; Ferdiansyah, Fahmi Reza; Rahmawati, Endah Yuliany; Azzahra, Fanny Fatimah; Jelita, Hanifa Nida
Journal of Community Empowerment Vol 4, No 2 (2025): September (in Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i2.34133

Abstract

ABSTRAK                                                                                     Giga Catering, unit usaha berbasis pesantren yang bergerak di bidang jasa boga, menghadapi berbagai kendala dalam pengelolaan usaha, antara lain keterbatasan pemasaran digital, ketiadaan SOP higienitas, pencatatan pesanan secara manual, serta keterbatasan peralatan produksi. Kegiatan dilaksanakan pada Juli–Agustus 2025, melibatkan 18 peserta yang terdiri atas pengurus koperasi dan penjamah makanan Giga Catering. Intervensi dilakukan melalui tiga sesi pelatihan terintegrasi, meliputi sosialisasi, penyuluhan, workshop, dan praktik langsung. Evaluasi dilakukan melalui pre-test dan post-test yang menilai tiga dimensi utama: pengetahuan, perilaku, dan implementasi. Hasil menunjukkan peningkatan signifikan, yaitu pengetahuan naik 20% pada aspek digitalisasi dan higienitas, perilaku meningkat 25% pada kedua aspek, serta implementasi bertambah 45% untuk digitalisasi dan 25% untuk higienitas. Hasil ini menegaskan peningkatan kompetensi teknis sekaligus perubahan perilaku peserta yang konsisten dengan standar operasional. Program ini berhasil mewujudkan konsep smart catering berbasis pesantren yang profesional, higienis, dan adaptif, serta berpotensi direplikasi pada unit usaha serupa dalam ekosistem ekonomi pesantren. Kata kunci: Transformasi Digital; Higienitas Penjamah Makanan; Smart Catering; Pemberdayaan UMKM ABSTRACTGiga Catering, a pesantren-based culinary enterprise, faces various management challenges, including limited digital marketing, the absence of hygiene standard operating procedures (SOP), manual order recording, and limited production equipment. The program was implemented from July to August 2025, involving 18 participants, comprising cooperative administrators and food handlers of Giga Catering. Interventions were conducted through three integrated training sessions, including socialization, counseling, workshops, and hands-on practice. Evaluation was carried out using pre-tests and post-tests assessing three main dimensions: knowledge, behavior, and implementation. The results indicated significant improvements, with knowledge increasing by 20% in digitalization and hygiene aspects, behavior improving by 25% in both areas, and implementation rising by 45% for digitalization and 25% for hygiene. These findings confirm the enhancement of technical competencies alongside behavioral changes consistent with operational standards. The program successfully established a professional, hygienic, and adaptive pesantren-based smart catering model, which holds potential for replication in similar business units within the pesantren economic ecosystem. Keywords: Digital Transformation; Food Handler Hygiene; Smart Catering; MSME Empowerment