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All Journal Akuntansi'45 Journal of Innovative and Creativity
Amalia, Alia Rezki
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD Amalia, Alia Rezki; Haliah Haliah; Nirwana Nirwana
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.270

Abstract

Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.
Analysis of the Role of Internal Control of the Sales and Collection Cycle in Improving Sales Effectiveness in a Case Study of PT Mayora Indah Tbk for the Period 2022–2024 Ramadhani, Meutia Zahra; Anisa, Nur; Rahmi, Fatur; Paredanun, Brigitta Clecia; Syam, Ariel; Dunakhir, Samirah; Amalia, Alia Rezki
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3914

Abstract

This study investigates the role of internal control in the sales and collection cycle to enhance sales effectiveness at PT Mayora Indah Tbk during 2022–2024. The research aims to analyze how internal control mechanisms impact sales performance and cash flow quality. Employing a descriptive quantitative approach with a longitudinal case study design, the population consists of all financial and operational data related to sales and collections. Purposive sampling was used to select annual financial reports, accounts receivable records, inventories, and supporting documents. Data were analyzed using financial ratio analysis and COSO-based internal control evaluation. The findings reveal that the implementation of credit authorization, integrated order processing, separation of collection and cash receipt duties, and technology-based receipt monitoring led to increased sales, improved collection quality, and a higher cash realization ratio. However, challenges remain in inventory management, as indicated by rising days inventory outstanding and cash conversion cycle. The study concludes that comprehensive internal control strengthens operational efficiency and cash flow stability.
Co-Authors Dunakhir, Samirah Haliah, Haliah Nirwana Nirwana Nur Anisa Paredanun, Brigitta Clecia Rahmi, Fatur Ramadhani, Meutia Zahra Syam, Ariel