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All Journal Medikonis Jurnal Riset Akuntansi Soedirman
Hefiana, Fera
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Economics, Econometrics & Finance

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Balanced Scorecard BALANCED SCORECARD UNTUK MENGUKUR KINERJA KOPERASI PARIWISATA (KOPARI) “SAPTA PESONA” KABUPATEN BANJARNEGARA Kasih, Veilla Anggoro; Hefiana, Fera; Wiratno, Adi
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.105

Abstract

This study aims to measure the financial and non-financial performance of the Tourism Cooperative (KOPARI) "Sapta Pesona" Banjarnegara Regency comprehensively using the balanced scorecard method. This balanced scorecard method helps measure and evaluate the performance of cooperatives from the perspectives of finance, members, internal business processes, and learning and growth. The research is a qualitative study with data collection techniques using questionnaires, observation, and document analysis. The results showed that the performance of the cooperative as measured from a financial perspective using the profitability ratio was in the good category, the poor category in the liquidity ratio, and the very good category in the solvency ratio. Meanwhile, based on the measurement of the customer perspective, internal business process perspective, and learning and growth perspective, KOPARI Sapta Pesona Banjarnegara Regency is included in the good category. Thus the performance of KOPARI Sapta Pesona Banjarnegara which is reviewed using a non-financial perspective is good, and the financial perspective still needs to be improved and paid attention to. Keywords: Balance Scorecard, Cooperative, Financial Perspective
ANALISIS PENERAPAN METODE ONE WAY ANOVA MENGGUNAKAN ALAT STATISTIK SPSS Dewi, Sevita Sari; Ermina, Rizka; Kasih, Veilla Anggoro; Hefiana, Fera; Sunarmo, Agus; Widianingsih, Rini
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10815

Abstract

This article describes the statistical procedure for identifying significant differences between groups using one-way analysis of variance. The SPSS statistical programme employs this methodology. In order to ascertain mean differences among three or more independent groups, one-way analysis of variance is employed. This capability enables researchers to ascertain whether at least one group exhibits noteworthy variations. The sequential procedure for utilising the one-factor ANOVA method in SPSS is explicated in this article, encompassing the identification of a suitable model and the interpretation of the outcomes. In light of this, the purpose of this article is to offer researchers and professionals interested in utilising SPSS statistical tools to analyse differences between groups via the one-way ANOVA statistical method with actionable advice.
Co-Authors Adi Wiratno, Adi Dewi, Sevita Sari Ermina, Rizka Kasih, Veilla Anggoro Rini Widianingsih, Rini Sunarmo, Agus