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All Journal Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan Journal of Economics and Management
Yusri, Misbah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengukuran Kinerja Yayasan Unit Air Bersih Nagari Gurun Menggunakan Metode Balanced Scorecard Rahmi, Mega; Yusri, Misbah; Hamdani, Muchlas; Hakim, Muhammad Irfanul; Fikri, Nurul; Putra, Yosep Eka
Journal of Economics and Management Vol. 2 No. 3 (2024): Journal of Economics and Management, December 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i3.79

Abstract

The purpose of this paper is to analyze performance measurements at the Desert Development Drive Foundation for clean water units using the Balance Scorecard method. A Balanced Scorecard is a framework that helps organizations plan, focus, and manage their strategy. Located in Nagari Gurun, Sungai Tarab sub-district. This type of research includes quantitative data. and There were four discussions about performance during this study. First, financial effectiveness. Second, customer effectiveness, including target market, services, and ways to get more customers. Third, effective business processes and business rules. Fourth, effective expansion and innovation of clean water in Nagari Gurun. This study found that implementing BSC increases employees' understanding of the company's strategic goals, improves the way managers communicate with customers, and increases customer satisfaction. Additionally, the study found that BSC helps management make better and more conscious decisions. These results demonstrate the importance of BSC as a tool for achieving competitive advantage in a dynamic business environment, as well as contributing to management practices. It is hoped that this research can help the Nagari Gurun Clean Water Unit Foundation in measuring the performance carried out in the decision-making process and innovation for the future.
PENGAKUAN ASSET TETAP TERHADAP NILAI BUKU ASSET BERSIH STUDIO LOVINDA Putra, Yosep eka; Yusri, Misbah; Hamdani, Muchlas; Hakim, Muhammad Irfanul; Fikri, Nurul; Ismail, Taufik; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.147

Abstract

Studio Photo Lovinda is a business engaged in photography services located in Cubadak and Kubu Rajo, Lima Kaum District, Tanah Datar Regency, West Sumatra. This study aims to determine whether the recognition of fixed assets, depreciation, and determination of the net book value of assets at Studio Photo Lovinda are in accordance with the Fixed Asset Financial Accounting Standards. The data analysis method used is qualitative descriptive analysis, which is a method that describes the company's condition based on actual conditions in the field. Through this approach, the researcher assesses how Studio Photo Lovinda records the acquisition of fixed assets, determines the useful life, calculates depreciation expense, and determines the book value of assets from year to year. In this final report, the author will analyze the calculation of acquisition cost, depreciation of fixed assets, and disposal of fixed assets and their presentation in Studio Photo Lovinda's financial statements using SAK EMKM as a benchmark. Based on the results of the analysis, Studio Photo Lovinda should record the acquisition of fixed assets, determine the useful life, calculate depreciation expenses, and determine the book value of assets from year to year in accordance with the applicable Financial Accounting Standards, so that the profit presented in the financial statements can reflect the actual value and provide reliable information for decision making.
Co-Authors Fikri, Nurul Hakim, Muhammad Irfanul Hamdani, Muchlas Mega Rahmi Putra, Yosep Eka Taufik Ismail