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Fadillah, Aditya
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Economics, Econometrics & Finance

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Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja perusahaan pada Pembelajaran Organisasi Dan Inovasi Sebagai Variabel Intervening (Studi Kasus Badan Pengkreditan Rakyat Kota Pekan Baru) Fadillah, Aditya; Nafis, Fadly Abdillah; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3050

Abstract

According to Porporato (2006), management control systems are required to exist in companies and other institutions as a very important tool in corporate organizations and institutions in order to create performance from existing human resources to work optimally and overall within a company. The research method used was census sampling, with a small population of less than 30 people who were also sampled in this study. The results of the research are there are several divisions in the management control system, namely the belief system, boundary system, diagnostic control system, and control system that greatly influences the performance of human resources in the company. And a management control system that does not affect the company's performance through innovation but the company's performance through organizational learning and innovation.
Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dharma, Budi; Nafis, Fadly Abdillah; Fadillah, Aditya
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3727

Abstract

It is important for businesses to conduct financial performance appraisals, used to measure and evaluate financial status in general. The method used to analyze the company's financial statements is a measurement method through the ratios of liquidity, solvency and profitability used to determine the company's financial position. As well as being part of the method of assessing finances used in the balance sheet analysis method. The data used to assess performance comes from the company's financial statements that will be examined, namely PT Indocement Tunggal Prakarsa Tbk from 2010 to 2014 which will be evaluated through several ratios that will be utilized. Based on the results obtained through the discussion, the financial results of PT Indocement Tunggal Prakarsa Tbk fluctuate every year due to changes in balance sheet items such as sales, inventories, profits, and others.
Co-Authors Dharma, Budi Nafis, Fadly Abdillah Siti Aisyah