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Perbandingan Rasio Kinerja Keuangan Perusahaan Energi Industri yang Terdaftar di Bursa Efek Indonesia pada Periode 2020-2022 Anastasya Mechta Mediana; Herny Ria Mandag; Naafika Rachma Rozani; Cholis Hidayati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1184

Abstract

This study aims to evaluate the financial performance of energy industry companies, with a focus on PT. PLN (Persero), Tbk, PT. Pertamina (Persero), Tbk, and PT. Indika Energy, Tbk, for the period 2020-2022. The research method used is a quantitative method because the research data is in the form of numbers and the analysis uses statistics. Through the financial ratio analysis approach, this study uses time series and cross-sectional methods to compare the financial performance of companies with the average industry ratio. The results of the analysis concluded that PT. Pertamina showed the best performance, followed by PT. Indika Energy, while PT. PLN had the lowest performance. Factors such as revenue, operational efficiency, and debt dependence affect the financial performance of each company.
Audit Manajemen Sumber Daya Manusia Untuk Menilai Efektivitas Dan Efisiensi Terhadap Fungsi Rekruitmen, Pelatihan Dan Pengembangan Karier, Dan Penilaian Kinerja Sumber Daya Manusia Pada PT. Limpah Mas Indonesia (LMI) Cabang Surabaya Anastasya Mechta Mediana; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2586

Abstract

This research aims to assess the effectiveness and efficiency of the recruitment, training and career development functions, as well as assessing the performance of PT's human resources (HR). Limpah Mas Indonesia (LMI) Surabaya Branch. This research uses a qualitative descriptive research method with data collection techniques in the form of observation, interviews and questionnaires. The research results show that the functions of recruitment, training and career development, as well as employee performance assessment at PT. Limpah Mas Indonesia (LMI) Surabaya Branch has been running effectively and efficiently. Based on the audit findings, several recommendations for PT. Limpah Mas Indonesia (LMI) Surabaya Branch as input material that can be used in improving recruitment, training and development functions, as well as performance appraisals, among which companies must document work agreements, company regulations and policies in writing to provide legal certainty for employees and the company, evaluation employee training and career development programs are carried out regularly, companies should add more diverse performance assessment methods to provide a more comprehensive picture of employee performance.
Audit Manajemen Sumber Daya Manusia Untuk Menilai Efektivitas Dan Efisiensi Terhadap Fungsi Rekruitmen, Pelatihan Dan Pengembangan Karier, Dan Penilaian Kinerja Sumber Daya Manusia Pada PT. Limpah Mas Indonesia (LMI) Cabang Surabaya Anastasya Mechta Mediana; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2586

Abstract

This research aims to assess the effectiveness and efficiency of the recruitment, training and career development functions, as well as assessing the performance of PT's human resources (HR). Limpah Mas Indonesia (LMI) Surabaya Branch. This research uses a qualitative descriptive research method with data collection techniques in the form of observation, interviews and questionnaires. The research results show that the functions of recruitment, training and career development, as well as employee performance assessment at PT. Limpah Mas Indonesia (LMI) Surabaya Branch has been running effectively and efficiently. Based on the audit findings, several recommendations for PT. Limpah Mas Indonesia (LMI) Surabaya Branch as input material that can be used in improving recruitment, training and development functions, as well as performance appraisals, among which companies must document work agreements, company regulations and policies in writing to provide legal certainty for employees and the company, evaluation employee training and career development programs are carried out regularly, companies should add more diverse performance assessment methods to provide a more comprehensive picture of employee performance.
Penerapan Sistem Pengendalian Manajemen Terhadap Perilaku Etis Karyawan Pada PT. Sumber Alfaria Trijaya Cabang Demak Anastasya Mechta Mediana; Herny Ria Mandag; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.715

Abstract

Ethical employee behavior significantly influences company performance, including consumer trust, productivity, and costs. The Management Control System (MCS) is a crucial instrument in achieving organizational goals and shaping the ethical behavior of employees. Individual, organizational, and environmental factors play a key role in forming ethical employee behavior. This study focuses on PT. Sumber Alfaria Trijaya Branch Demak, the largest retail company in Indonesia, which is committed to implementing ethical behavior. Literature review highlights the importance of ethical employee behavior, noting its positive impact on consumer trust, productivity, and corporate reputation. MCS is described as a key element in maintaining ethical behavior, with ethical culture, behavioral standards, and monitoring mechanisms as its components. The research methodology employed is qualitative descriptive research with a literature review approach. The study aims to analyze the influence of implementing MCS on the ethical behavior of employees at PT. Sumber Alfaria Trijaya Branch Demak. Data were obtained from books, articles, journals, and interviews with company employees. Data collection techniques involved literature review and interviews, with qualitative analysis using the inductive method.