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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Multidisciplinary Academic Business Studies
Nadhifa, Nisrinatul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen Mediaty, Mediaty; Usman, Asri; Pangraran, Fisca Mawa'; Nadhifa, Nisrinatul; Irianto, Laode Wijaya Bagus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3098

Abstract

Purpose: This study aimed to offer insights for management to enhance performance across various aspects to remain competitive in the cement industry. Methods: This study analyzed PT. Semen Tonasa's performance uses the balanced scorecard approach, covering finance, customers, internal business processes, and learning and growth. Data were gathered from companies’ financial statements and surveys of employees and customers. Resuts: Of the 14 performance indicators assessed, four exceeded standards, four met standards, and six were below standards. The overall performance was rated as sufficient, with 55.56% achievement, indicating no significant improvement from the previous year. Limitations: PT. Semen Tonasa needs to continue efforts to improve performance, especially in terms of financial aspects, employee productivity, and customer satisfaction, in order to be able to compete in the cement industry. In addition, the implementation of the baanced scorecard needs to be optimized to improve performance. Contribution: This research analyzes PT Semen Tonasa’s companies using a balanced scorecard approach and provides insights for improving company performance in the future.
Analisis Reaksi Pasar Modal terhadap Pemilihan Umum Presiden Indonesia Tahun 2024 Rasyid, Syarifuddin; Darmawati, Darmawati; Khaerany, Rizky; Nadhifa, Nisrinatul; Pratiwi, Dwi Dian
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3825

Abstract

Purpose: This research seeks to assess the capital market's response to the Indonesian presidential election by employing an event study methodology that incorporates abnormal return (AR) and trading volume activity (TVA) variables.Methodology/approach: This research employs a quantitative methodology utilising the event study technique on the Indonesia Stock Exchange. The utilised data comprises stock price information and trading volumes of companies listed in the LQ45 index. This study utilised a sample size of 45 companies. The employed hypothesis tests are the Wilcoxon Signed Ranks Test and the One Sample t-test.Results/findings: There is no significant market reaction in the days surrounding the 2024 election. There is a significant difference in abnormal returns before and after the 2024 election, but this difference is not followed by a difference in trading volume activity. In this study, there is no significant difference in trading volume activity before and after the 2024 presidential election.Conclusions: The capital market reaction to the presidential election on February 14, 2024 in Indonesia can be concluded that there was no significant market reaction in the days surrounding the 2024 election, although there was a difference in abnormal returns before and after the election.Limitations: This study's limitations include the inability to generalise results due to its exclusive focus on the LQ-45 index population and the selection of event types that inadequately represent presidential election occurrences, thereby restricting the generalisability of the election's impact on capital market reactions.Contribution: This research aims to assist investors and policymakers in comprehending market responses to political changes and their ramifications for investment choices.
The The influence of competence, independence, and professionalism of government internal auditors on audit quality at the representative offices of the financial and development supervisory agency (BPKP) Nadhifa, Nisrinatul; Haliah, Haliah; Nirwana, Nirwana
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.2102

Abstract

Purpose: This study aims to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. Research methodology: A quantitative approach was employed using questionnaires distributed to internal auditors. From a population of 143 auditors, 40 respondents were selected. Data were analyzed using descriptive statistics, classical assumption tests, multiple regression analysis, t-tests, and F-tests. Results: The findings show that competence and professionalism have positive and significant effects on audit quality, while independence has a positive but insignificant effect on audit quality. Competence, independence, and professionalism collectively have a significant impact on audit quality. Conclusions: Audit quality is strongly influenced by the competence and professionalism of internal auditors, while independence contributes positively but not significantly. Ensuring high competence and professionalism enhances the credibility and reliability of government audit. Limitations: The study was limited to one BPKP representative office with a relatively small sample size, which may restrict the generalizability of the findings to other BPKP offices. Contribution: This research provides empirical evidence for improving audit quality by strengthening the competence and professionalism of internal auditors, offering valuable insights for audit institutions and policymakers to enhance government accountability.
Co-Authors Darmawati Darmawati Haliah, Haliah Irianto, Laode Wijaya Bagus Khaerany, Rizky Mediaty Nirwana, Nirwana Pangraran, Fisca Mawa' Pratiwi, Dwi Dian Rasyid, Syarifuddin Usman, Asri