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Analisis sistem pengendalian manajemen UMKM Bento Kopi sebagai upaya meningkatkan kinerja karyawan Yuli Fatmilia; Elza Levina Syahda; Ratna Purnama
Qualitative Research of Business and Social Sciences Vol. 1 No. 1 (2023): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v1i1.5461

Abstract

A management control system is a system that is used to control activities within a company in order to comply with a defined goal. In improving quality and quantity of products, it is very important to pay attention and evaluate employee performance so a good management control system is needed. The object of this research is Bento Kopi Yogyakarta. The aim of this study are (1) analyze whether the management control system at Bento Kopi is running in a structured and good manner (2) find out how the process of the management control system works in an effort to improve employee performance. The method used in this study is a qualitative method with a descriptive analysis method. The results of the research show that the process of management control in improving employee performance is optimal and maximum. As well as the implementation of the Standard Operating Procedure (SOP) and ethical guidelines at Bento Kopi have been fully implemented so that it can improve employee performance from the perspective of consumers andcompanies. Keywords : Management Control System, Employee Performance, Standard Operating Procedure, Qualitative method
Analisis tingkat kesehatan keuangan perusahaan BUMN di bidang konstruksi Elza Levina Syahda; Ningrum Pramudiati
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7283

Abstract

This study analyzes State-Owned Enterprises (BUMN) financial health in the building construction sector, specifically PT. WIKA, during the period from 2017 to 2023.  This analysis is conducted to improve the company's financial performance using eight financial indicators established in the Minister of BUMN Decree No: Kep-100/MBU/2002. The research results show that in 2023, PT. WIKA received the "Unhealthy" designation, with a final weighted score of 29.13%, indicating a significant decline in the Return on Equity (ROI) and Return on Investment (ROI) ratios. (ROI).  This decline is caused by increased liabilities and decreased equity, which hinder debt management and operational efficiency.  In addition, horizontal and vertical analysis also revealed that the company is experiencing difficulties maintaining stable financial performance in asset management.  This research proposes recommendations for improvement, including enhancing operational efficiency, improving debt management, and leveraging technology for data visualization to support more accurate decision-making.  The results of this research are expected to assist in the management of PT and provide insights. WIKA is undertaking efforts to improve the company's financial health.