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All Journal Indonesia Journal of Engineering and Education Technology (IJEET) Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat
Walla Astianty Putri
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Humanities Civil Engineering, Building, Construction & Architecture Education Environmental Science Library & Information Science Mechanical Engineering Social Sciences Other

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Effectiveness of using Balanced Scorecard in Management Accounting: Meta-analysis Bella Suci Novitri; Walla Astianty Putri; Joko Rianto; Eva Anggara Yunita
Indonesia Journal of Engineering and Education Technology (IJEET) Vol. 2 No. 2 (2024): Indonesia Journal of Engineering and Education Technology (IJEET)
Publisher : AKADEMI TEKNIK ADI KARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/ijeet.v2i2.79

Abstract

This study aims to evaluate the effectiveness of the use of Balanced Scorecard (BSC) in management accounting through a meta-analysis approach. The Balanced Scorecard is a strategic tool used to measure a company's performance from various perspectives, including finance, customers, internal business processes, and learning and growth. This meta-analysis integrates the results of previous research to provide a comprehensive picture of how BSC affects managerial and organizational performance. The results show that the implementation of BSC significantly contributes to increasing management effectiveness, especially in aligning the company's strategy with operational goals, improving the quality of decision-making, and strengthening managerial accountability with an effect size value of 1,042 (high effect size category). Nonetheless, this study also identifies several factors that can affect the successful implementation of BSC, such as organizational culture, management commitment, and information system quality. These findings have important implications for practitioners and academics in evaluating the benefits and challenges of BSC in the context of management accounting.
Production and Financial Management Training to Increase Micro-Business Productivity in Rural Areas Bella Suci Novitri1; Walla Astianty Putri; Joko Rianto
Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): In Press
Publisher : LPPM Akademi Teknik Adikarya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/inovasisosial.v3i3.224

Abstract

Micro-enterprises in rural areas play a vital role in supporting the local economy, yet they still face various challenges in production and financial management, resulting in low productivity. This community service program aims to enhance the capacity of micro-enterprises through production and financial management training to encourage increased productivity and business sustainability in rural areas. The program implemented a participatory approach, encompassing partner needs identification, production management training, financial record keeping, and direct mentoring for implementing business management within participating businesses. The training materials covered production planning, product quality control, raw material efficiency, production cost recording, and the preparation of simple financial reports. The results demonstrated an increase in participants' understanding of how to plan production processes more efficiently and their ability to systematically record their business finances. Furthermore, entrepreneurs began to be able to control production costs and improve product quality, resulting in increased production volume and revenue. This program also fostered awareness among entrepreneurs about the importance of professional business management to maintain business sustainability amidst increasingly competitive markets. Thus, production and financial management training is an effective strategy for increasing the productivity of rural micro-enterprises while strengthening the local economy. It is recommended that this program be continued through ongoing mentoring to ensure consistent implementation of business management practices.
Production and Financial Management Training to Increase Micro-Business Productivity in Rural Areas Bella Suci Novitri; Walla Astianty Putri; Joko Rianto
Indonesia Journal of Engineering and Education Technology (IJEET) Vol. 3 No. 2 (2025): In Progress
Publisher : AKADEMI TEKNIK ADI KARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/ijeet.v3i2.234

Abstract

This study aims to analyze the determinants of financial distress in manufacturing companies in Indonesia using the Altman Z-Score Model as an analytical framework from a qualitative perspective. Financial distress is understood as a phase of declining financial performance characterized by a weakening company's ability to meet short-term and long-term obligations. This study employed a qualitative approach with a multiple case study design on several manufacturing companies indicated as experiencing financial distress based on the Altman Z-Score classification. Data were collected through a documentary study of financial statements, annual reports, and in-depth interviews with management and financial analysts. Data analysis techniques included data reduction, thematic categorization, and inductive conclusion drawing to identify patterns of financial distress determinants. The results indicate that the determinants of financial distress are influenced not only by financial ratios such as liquidity, profitability, and leverage, as reflected in the Altman Z-Score components, but also by non-financial factors such as the quality of corporate governance, the effectiveness of managerial strategies, reliance on short-term debt, and the dynamics of industry conditions. These findings confirm that the Altman Z-Score model is effective as an early detection tool, but its interpretation needs to be enriched with contextual and managerial analysis to obtain a comprehensive picture of a company's financial health. This research provides theoretical contributions to the development of qualitative-based financial distress studies, as well as practical implications for management in formulating risk mitigation strategies and sustainable financial restructuring.
Co-Authors Bella Suci Novitri Bella Suci Novitri1 Eva Anggara Yunita Joko Rianto