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Ardilla, Alfin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisa Akuntansi Pertanggungjawaban Dan Partisipasi Anggaran Dalam Penilaian Kinerja Manajerial Ardilla, Alfin; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Budget participation and accountability accounting are important elements in preparing the budget because with these two elements being effective, it will achieve the targets that have been prepared so that good performance can be achieved. In this study, the aim is to analyze more deeply about responsibility accounting and budgetary participation in improving managerial performance. The researcher uses a literature review approach, which is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing research work and ideas that have been produced by researchers and practitioners. The data source used by the author is in the form of secondary data, where the researcher uses 10 articles obtained from the Google Scholar database. The results of this study indicate that changes in managerial performance are in line with changes in responsibility accounting, responsibility accounting has an important role as an evaluation and to see the financial situation in the organization, without accountability accounting everything regarding funds within the company cannot run optimally. In preparing the budget, a managerial approach is needed for its members which can reduce the performance of organizational members and participation from below so that it can be implemented effectively in related agencies.
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
Analisa Akuntansi Pertanggungjawaban Dan Partisipasi Anggaran Dalam Penilaian Kinerja Manajerial Ardilla, Alfin; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Budget participation and accountability accounting are important elements in preparing the budget because with these two elements being effective, it will achieve the targets that have been prepared so that good performance can be achieved. In this study, the aim is to analyze more deeply about responsibility accounting and budgetary participation in improving managerial performance. The researcher uses a literature review approach, which is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing research work and ideas that have been produced by researchers and practitioners. The data source used by the author is in the form of secondary data, where the researcher uses 10 articles obtained from the Google Scholar database. The results of this study indicate that changes in managerial performance are in line with changes in responsibility accounting, responsibility accounting has an important role as an evaluation and to see the financial situation in the organization, without accountability accounting everything regarding funds within the company cannot run optimally. In preparing the budget, a managerial approach is needed for its members which can reduce the performance of organizational members and participation from below so that it can be implemented effectively in related agencies.
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
Co-Authors Dwi Suhartini Endah Susilowati Septa Dinda Alfia, Famia Sri Trisnaningsih