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ANALISIS PENGARUH IMPLEMENTASI SISTEM PENGUKURAN KINERJA BALANCED SCORECARD TERHADAP KEBERHASILAN KINERJA UMKM DI KOTA YOGYAKARTA Syamsiah, Erlina; Sulastiningsih, Sulastiningsih
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.5830

Abstract

Pengukuran kinerja memiliki peran penting bagi UMKM yaitu untuk mengidentifikasi kekurangan yang mungkin masih terjadi di dalam usaha tersebut. Konsep Balanced Scorecard dianggap relevan karena mampu menyeimbangkan rencana jangka pendek dengan rencana jangka panjang, serta menyeimbangkan kinerja keuangan dengan kinerja non-keuangan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Balance Scorecard secara parsial dan simultan terhadap kinerja UMKM. Populasinya adalah UMKM yang terdapat di Wilayah Kota Yogyakarta yang tercatat di tahun 2023 sekitar 32.917 unit UMKM. Pengambilan sampel dilakukan dengan teknik purposive sampling, dengan jumlah sampel diperoleh sebanyak 103. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan analisis deskriptif. Data dikumpulkan melalui kuesioner yang dibagikan kepada para pelaku UMKM. Dalam penelitian ini, digunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Financial Perspective, Customer Perspective, Internal Business Process Perspective dan learning and growth perspective secara simultan berpengaruh signifikan terhadap kinerja UMKM. Secara parsial Financial Perspective, Internal Business Process Perspective dan learning and growth perspective mempunyai pengaruh yang signifikan pada kinerja UMKM, sedangkan Customer Perspective tidak berpengaruh signifikan terhadap kinerja UMKM.
ANALYSIS OF THE INFLUENCE OF ROA, ROE, AND NPM ON STOCK PRICES IN THE BANKING FINANCIAL SECTOR IN 2019-2022 Syamsiah, Erlina; Sulistiani, Rina; Aprila, Vinona Lula Putri; Septiana, Arista; Riauwanto, Selamat
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 2 No 1 (2023): Prosiding Seminar International dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v2i1.903

Abstract

This research was conducted to determine the effect of Return On Assets, Return On Equity and Net Profit Margins on stock prices in banking sector companies in 2019-2022. Profitability is the net result of various management policies and decisions. This ratio provides an overview of the level of effectiveness of company management. Profitability is often used to measure the efficiency of the use of capital in a company by comparing profits and capital used in operations. (Sawir: 2009). The population in this study are 7 banking sector companies in 2019-2022. The sampling technique uses a purposive sampling technique so that 7 companies in the banking sector are obtained. The research method used in this study is a quantitative research method. Data analysis techniques were carried out using classical assumption tests which included normality tests, linearity tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. While hypothesis testing is done by multiple regression analysis. The results of this study are ROA, ROE and NPM partially have a significant effect on stock prices of banking sector company shares in 2019-2022 with a significant value of each ROA of 0.005 > 0.05, ROE of 0.00 > 0.05 and NPM of 0.001 > 0.05. Meanwhile, ROA, ROE and NPM simultaneously have a significant effect on the stock prices of banking sector companies in 2019-2022 with a significant value of 0.00 > 0.05.