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AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Published by Lembaga Pendidikan dan Penelitian Manggala Institute
ISSN : -     EISSN : 30319404     DOI : https://doi.org/10.62335/wzey5m11
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi accomodates original research or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Science, Economic, Finance, Information Technology, Education, Law and Political, Entrepreneurship and related fields.
Arjuna Subject : Umum - Umum
Articles 442 Documents
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Penerapan Balanced Scorecard Sebagai Alat Ukur Penilaian Kinerja pada RSUD L.M Baharuddin M.Kes Husin Husin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 10 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i10.3107

Abstract

This study aims to assess the implementation of performance that is useful for communicating strategies and as a basis for strategic planning using the Balanced Scorecard as a performance measurement tool at RSUD LM Baharuddin. The sampling technique in this research uses simple random sampling, with data collection methods including questionnaires and documentation. The analysis method used in this research is descriptive research with a quantitative approach. The results of this study show that the performance of RSUD LM Baharuddin, based on: (1) the financial perspective, viewed from the net profit margin and return on investment, is categorized as less favorable, the economic ratio is categorized as economical, the efficiency ratio is categorized as efficient, and the effectiveness ratio is categorized as effective; (2) the customer perspective, viewed from customer retention, customer acquisition, and market share, is in the good category; (3) the business process perspective, measured based on the Ministry of Health Regulation No. 1171 of 2011, BTO, GDR, and NDR are categorized as good, while BOR, TOI, and ALOS are categorized as less favorable; and (4) the growth and learning perspective, viewed from employee satisfaction and employee productivity, is in the good category. Therefore, the overall performance of RSUD LM Baharuddin is considered quite good when measured using the balanced scorecard.
Pengaruh Umur Perusahaan, Skala Usaha dan Pengetahuan Akuntansi terhadap Penggunaan Informasi Akuntansi pada Usaha Mukro Kecil dan Menengah Kota Kendari Husin Husin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 10 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i10.3108

Abstract

This research aims to determine the influence of company age, business scale and accounting knowledge on the use of accounting information in Kendari City UMKMs. The location of this research was carried out among UMKM in Kendari City. In this research, the objects of research are company age, business scale and accounting knowledge on the use of accounting information. The population in this study was 41,985 Kendari City UMKM. The sampling method used in this research was random sampling (sample randomly). This means that all individuals in the population are described as having the same opportunity to be selected as a sample, so the sample in this study is 100 respondents. The data analysis techniques used are descriptive statistics, instrument testing, classical assumptions and hypothesis testing. The results of this study conclude that (1) Company Age includes the age of the business in using accounting information and the age of the business as a basis for decision making has a significant influence on the Use of Accounting Information in Kendari City UMKM, (2) Business Scale includes the number of employees influencing the use of accounting information and the application or utilization of accounting information has a significant influence on the Use of Accounting Information in Kendari City UMKM (3) Accounting Knowledge includes using accounting information in running a business and understanding accounting in running a business has a significant influence on the Use of Accounting Information in Kendari City UMKM.

Page 45 of 45 | Total Record : 442

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