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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Herny Ria Mandag
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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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.
Analisis Laporan Keuangan yang Sesuai dengan SAK pada UMKM Alat Tulis : Studi Empiris pada UMKM di Sekitar Universitas Dr. Soetomo Surabaya Herny Ria Mandag; Dyahnesa Harul Puspitaningrum; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3539

Abstract

Financial statements are important documents that describe the financial condition of an organization during a certain period of time. The purpose of this study was to see how Financial Accounting Standards (SAK) are applied to the financial statements of stationery MSMEs at Dr. Soetomo University, Surabaya. This study was conducted through a qualitative descriptive approach and case studies. Data were collected from stationery MSME actors through observation, interviews, and documentation. The results of the study indicate that most MSMEs still use simple manual recording and are not fully in accordance with SAK. This study suggests that MSME actors be trained and assisted to prepare financial statements in accordance with SAK, which will increase transparency and accountability.
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.
Penerapan Audit SDM Untuk Melihat Pengaruh Program Pelatihan Dalam Meningkatkan Produktivitas Kerja Karyawan PT. Sumber Jaya Fastindo Herny Ria Mandag; Hwihanus Hwihanus
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 1 (2024): FEBRUARI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i1.1412

Abstract

Human Resources (HR) Audit is an effort to improve the quality of human resources in a company. One of the objectives of an HR audit is to see the effect of training programs in increasing employee work productivity. This training aims to analyze the effect of the training program on the work productivity of PT employees. Sumber Jaya Fastindo. This research uses a survey method for employees of PT. Sumber Jaya Fastindo. Data was collected through questionnaires. The research results show that the training program has a positive and significant influence on the work productivity of PT employees. Sumber Jaya Fastindo. This means that training programs can increase employee work productivity. Therefore, companies need to pay attention to the quality of the training programs provided to employees. Training programs must be well designed and tailored to employee needs. Apart from that, companies also need to evaluate the training programs that have been implemented to see their effectiveness.
Co-Authors Anastasya Mechta Mediana Cholis Hidayati, Cholis Dyahnesa Harul Puspitaningrum Hwihanus Hwihanus Naafika Rachma Rozani SRI RAHAYUNINGSIH