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All Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Tamara Dwi Rahayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengembangan dan Implementasi Human Resource Scorecard Tamara Dwi Rahayu; Kusuma Candra Kirana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.240

Abstract

Pengelolaan kinerja sumber daya manusia (SDM) menjadi krusial bagi keberhasilan organisasi di era globalisasi dan persaingan bisnis yang ketat. Human Resource Scorecard (HR Scorecard) telah diakui sebagai alat efektif dalam mengintegrasikan indikator kinerja karyawan dengan tujuan strategis perusahaan. Penelitian ini bertujuan untuk mengembangkan dan mengimplementasikan HR Scorecard di Perusahaan Mutiara Salon, dengan fokus pada penerapan dan evaluasi kinerja karyawan. Metode penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data primer yang diperoleh melalui wawancara dan kuesioner lapangan. Hasil penelitian menunjukkan bahwa HR Scorecard berhasil meningkatkan kinerja Mutiara Salon dalam empat perspektif utama: keuangan, pelanggan, proses bisnis internal, dan pembelajaran serta pertumbuhan. Meskipun beberapa target spesifik belum tercapai sepenuhnya, implementasi HR Scorecard memberikan kontribusi positif dalam mengelola biaya operasional, meningkatkan kepuasan pelanggan, meningkatkan efisiensi proses bisnis, dan mengembangkan keterampilan karyawan. Dengan demikian, HR Scorecard terbukti efektif sebagai alat strategis untuk mencapai tujuan organisasional dan meningkatkan daya saing Mutiara Salon dalam industri salon kecantikan
Diversification Conglomerate Strategy Tamara Dwi Rahayu
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2025): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i2.3827

Abstract

Conglomerate diversification is a strategy of business expansion into sectors not directly related to the core business to spread risk and improve financial stability. This research aims to examine the concept, benefits, challenges and implementation of this strategy in supporting corporate growth in the modern era. With a qualitative approach based on literature review and case study analysis, this research uses secondary data from scholarly journals, company reports, and real cases such as General Electric (GE). The results show that conglomerate diversification is effective in creating financial stability, opening up innovation opportunities, and reducing dependence on a single sector. However, this strategy presents challenges such as increased operational complexity, lack of synergy between business units, and the risk of losing focus on the core business. This research emphasizes the importance of careful planning, internal capability evaluation, and managerial innovation to overcome these challenges.
Evaluasi Kinerja Operasional UMKM Jasa Kecantikan Berbasis Key Performance Indicators (KPI): Studi Kasus pada Mutiara Salon Yogyakarta Tamara Dwi Rahayu
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1179

Abstract

Background: Micro, small, and medium enterprises (MSMEs) in the service sector, especially beauty salons, have an important role in supporting the local economy. However, many MSME actors have not adopted a structured performance evaluation system. This research was conducted to fill the research gap related to the application of Key Performance Indicators (KPI) in measuring the operational performance of MSMEs in the service sector. Objective: This study aims to evaluate the effectiveness and efficiency of the operational performance of Mutiara Salon Yogyakarta through the application of nine key KPI indicators, as well as identify areas of strength and opportunities for managerial improvement. Methods: The approach of this research is qualitative descriptive with a case study method. Data was collected through in-depth interviews, direct observations, and in-salon documentation. Data analysis was carried out descriptively through the stages of data reduction, presentation, and conclusion drawn, with validity tested through triangulation of sources and methods. Results: The results showed that out of the nine KPI indicators, five indicators reached the maximum target (100%), three indicators were close to the target (75–84%), and one indicator reached 83% of the target. The overall total achievement was 91.32%, which reflects operational performance in the excellent category. Conclusion: The implementation of KPIs has been proven to be able to provide an objective picture of the performance of service MSMEs such as Mutiara Salon. These findings suggest that indicator-based evaluation systems can be used for more targeted strategic decision-making, strengthening internal efficiency, and increasing competitiveness in the service market.
Co-Authors Kusuma Candra Kirana