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PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
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Articles 7 Documents
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Search results for , issue "Vol 3, No 2 (2012)" : 7 Documents clear
ANALISIS PENILAIAN KINERJA ORGANISASI DENGAN MENGGUNAKAN KONSEP BALANCED SCORECARD PADA PD. BPR BKK BANJARHARJO Waskita, Jaka; Purwanto, Medi Tri
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.899 KB)

Abstract

This study aims to measure the performance of PD. BPR BKK Banjarharjo with alternative concepts of balanced scorecard (BSC) through four perspectives: financial, customer (customers), internal business process, and learning and growth. Data analysis in this study uses: (1) a quantitative analysis technique that describes the business efficiency of calculations such as ratios to the BSC concept in measuring the performance of PD. BPR BKK Banjarharjo, and (2) qualitative analysis, comparing the data obtained from interviews and questionnaires delivery to customers and employees to know the level of customer satisfaction and employee PD. BPR BKK Banjarharjo. The results showed that the measurement of the performance of these companies over the concept of the balanced scorecard performance measurement through four perspectives, namely: financial perspective, customer, internal business processes and learning and growth suggests that, in general PD. BPR BKK Banjarharjo has been running the business well. It is seen from: (1) financial perspective, where high levels of ROA in 2010 is 7.02 per cent and operating profit growth rate of 27.60 percent and 20.52 percent of the operating ratio. (2) the customer perspective, where the ability to attract new customers in 2010 amounted to 6.69 per cent, 99.45 per cent rate of retaining customers, the profitability of loans amounting to 25.66 percent, and 50.76 percent customer satisfaction. (3) internal business perspective, where the level of product sales in 2010 amounted to 14.21 per cent (no change), cycle effectiveness of 0.053 percent and non-performing loans amounted to only 0.40 percent. (4) The growth and learning perspective, where the rate of employee turnover in 2010 amounted to 2.38 percent, the productivity of each employee to contribute 2.38 percent, 57.74 percent employee satisfaction expressed strongly agree, the level of information system capabilities by 43.65 percent agreed and the level of motivation of employees 44.05 per cent strongly agreed with the current conditions. The results of the analysis showed that the balanced scorecard balanced scorecard concept to meet the financial and non-financial aspects as well as to create new strategies for the future. The implication of this study is PD. BPR BKK Banjarharjo can develop a performance by enhancing the financial and non-financial aspects that refer to the calculation of the performance appraisal with the concept of BSC. In addition it can also be a strategy that is relevant to the condition of the bank and seek new breakthroughs that are applied to strategic goals can be achieved. Keywords: Balanced Scorecard, Corporate Performance, Corporate Strategy.
OTORITAS JASA KEUANGAN (OJK) SEBAGAI PENGAWAS LEMBAGA KEUANGAN DAN NON KEUANGAN YANG INDEPENDEN DI INDONESIA Utami, Yuni; ., Tabrani
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.377 KB)

Abstract

Financial Services Authority (FSA)orFinancial ServicesInstitutionsdefined asinstitutions thatcarry outactivitiesin thesectors ofBanking, Capital Markets, Insurance, Pension Funds, Banking Institutions, andOther FinancialServicesAgency. Theseinstitutionsareindependentand freefrom the interferenceof others,which havethe functions, duties, andauthorityregulation, supervision, inspectionandinvestigation. FinancialServices Authoritywas formed in ordertocope withthe complexityofthe threat ofglobalfinancialcrisis,eliminatingabuse of power, and thesearch forefficiencyin bankingandother financial institutions.Financial servicesauthorityestablishedwith the aim thatthe overallactivityinthefinancial servicessector: heldon a regular basis, fair, transparent and accountablefinancialsystemable to realizea sustainable andstablegrowth, and able to protectthe interests ofconsumersandsociety. Authoritiesimplement thefunctionof financial servicesregulation and supervisionare integratedto the overallactivityinthefinancial services sector. Becausein practicelater on, especially forthe bankingindustry, financial servicesauthoritywillperform someimportanttasksfor the regulationandsupervision ofbankingsector(microprudential), which includesinstitutionalbank, bankhealth, prudentialaspectsof banks andbankchecks. Withsome tasks, it still takesan experiencedprofessional staffmust be supportedbytheHuman Resourcessystemandreliable, which is no doubt.
PENGARUH EARNINGS MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA IMPLIKASINYA TERHADAP RETURN SAHAM Sari, Inayah Adi; Haryanti, Anies Indah
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.515 KB)

Abstract

This study aims to analyze the effect of earnings management and corporate governance mechanisms on the disclosure of corporate social responsibility and its implications for stock returns. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange. The scope of its activities is to engage in the fishery. Samples used in this study were as many as 3 companies. Independent variable used in this study were earnings management and corporate governance mechanisms that be delegated by the composition of the board of independent directors, institutional ownership, and audit committees. While the dependent variable was stock returns. Corporate social responsibility disclosure as an intervening variable while firm size and leverage as control variables. Based on the results of multiple linear regression analysis, the study concluded that the composition of the board of independent directors and institutional ownership were not significantly positive effect, the audit committee and firm size have significant positive effect, while earnings management and leverage were significantly negative effect on the disclosure of corporate social responsibility. In addition, the research found that the disclosure of corporate social responsibility was not significantly positive effect on investor reaction was reflected in stock returns. Keyword: earnings management, corporate governance, corporate social responsibility, stock returns.
Karakteristik serta Keahlian Relevan dalam Profesi Akuntan Forensik Astutie, Yanti Puji
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.366 KB)

Abstract

The main objective of this paper is to gain clearer understanding of the essential traits and core skills that forensic accountants are expected to possess for the varied investigative matters for which they are retained. This paper investigated   the differences preference between four groups about characteristic and relevant skills that should possesed by forensic accountants. The four groups which held as respondents are forensic accounting practitioners, accounting academics, attorneys, and society. The paper describes in detail the key findings and identities areas for further investigation.   Survey developed by online method using surveymonkey.com. The results of the present study provide much needed guidance to educators for the development of the forensic accounting curriculum by identifying pertinent skills to accompany a program of study. Findings of the paper result indcate that practitioners and academics agree that critical thinking, unstructured problem solving, investigative flexibility, and legal knowledge are important skills of forensic accountants. Attorneys and society rated deductive analysis as less important than did academics. The groups did not differ on oral and writen communication, or composure rankings. These results show that some skills are relevant and important to the outcome of forensic accounting education.
PENGARUH EARNINGS MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA IMPLIKASINYA TERHADAP RETURN SAHAM Sari, Inayah Adi; Haryanti, Anies Indah
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.515 KB)

Abstract

This study aims to analyze the effect of earnings management and corporate governance mechanisms on the disclosure of corporate social responsibility and its implications for stock returns. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange. The scope of its activities is to engage in the fishery. Samples used in this study were as many as 3 companies. Independent variable used in this study were earnings management and corporate governance mechanisms that be delegated by the composition of the board of independent directors, institutional ownership, and audit committees. While the dependent variable was stock returns. Corporate social responsibility disclosure as an intervening variable while firm size and leverage as control variables. Based on the results of multiple linear regression analysis, the study concluded that the composition of the board of independent directors and institutional ownership were not significantly positive effect, the audit committee and firm size have significant positive effect, while earnings management and leverage were significantly negative effect on the disclosure of corporate social responsibility. In addition, the research found that the disclosure of corporate social responsibility was not significantly positive effect on investor reaction was reflected in stock returns. Keyword: earnings management, corporate governance, corporate social responsibility, stock returns.
ANALISIS PENILAIAN KINERJA ORGANISASI DENGAN MENGGUNAKAN KONSEP BALANCED SCORECARD PADA PD. BPR BKK BANJARHARJO Waskita, Jaka; Purwanto, Medi Tri
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.899 KB)

Abstract

This study aims to measure the performance of PD. BPR BKK Banjarharjo with alternative concepts of balanced scorecard (BSC) through four perspectives: financial, customer (customers), internal business process, and learning and growth. Data analysis in this study uses: (1) a quantitative analysis technique that describes the business efficiency of calculations such as ratios to the BSC concept in measuring the performance of PD. BPR BKK Banjarharjo, and (2) qualitative analysis, comparing the data obtained from interviews and questionnaires delivery to customers and employees to know the level of customer satisfaction and employee PD. BPR BKK Banjarharjo. The results showed that the measurement of the performance of these companies over the concept of the balanced scorecard performance measurement through four perspectives, namely: financial perspective, customer, internal business processes and learning and growth suggests that, in general PD. BPR BKK Banjarharjo has been running the business well. It is seen from: (1) financial perspective, where high levels of ROA in 2010 is 7.02 per cent and operating profit growth rate of 27.60 percent and 20.52 percent of the operating ratio. (2) the customer perspective, where the ability to attract new customers in 2010 amounted to 6.69 per cent, 99.45 per cent rate of retaining customers, the profitability of loans amounting to 25.66 percent, and 50.76 percent customer satisfaction. (3) internal business perspective, where the level of product sales in 2010 amounted to 14.21 per cent (no change), cycle effectiveness of 0.053 percent and non-performing loans amounted to only 0.40 percent. (4) The growth and learning perspective, where the rate of employee turnover in 2010 amounted to 2.38 percent, the productivity of each employee to contribute 2.38 percent, 57.74 percent employee satisfaction expressed strongly agree, the level of information system capabilities by 43.65 percent agreed and the level of motivation of employees 44.05 per cent strongly agreed with the current conditions. The results of the analysis showed that the balanced scorecard balanced scorecard concept to meet the financial and non-financial aspects as well as to create new strategies for the future. The implication of this study is PD. BPR BKK Banjarharjo can develop a performance by enhancing the financial and non-financial aspects that refer to the calculation of the performance appraisal with the concept of BSC. In addition it can also be a strategy that is relevant to the condition of the bank and seek new breakthroughs that are applied to strategic goals can be achieved. Keywords: Balanced Scorecard, Corporate Performance, Corporate Strategy.
OTORITAS JASA KEUANGAN (OJK) SEBAGAI PENGAWAS LEMBAGA KEUANGAN DAN NON KEUANGAN YANG INDEPENDEN DI INDONESIA Utami, Yuni; ., Tabrani
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.377 KB)

Abstract

Financial Services Authority (FSA)orFinancial ServicesInstitutionsdefined asinstitutions thatcarry outactivitiesin thesectors ofBanking, Capital Markets, Insurance, Pension Funds, Banking Institutions, andOther FinancialServicesAgency. Theseinstitutionsareindependentand freefrom the interferenceof others,which havethe functions, duties, andauthorityregulation, supervision, inspectionandinvestigation. FinancialServices Authoritywas formed in ordertocope withthe complexityofthe threat ofglobalfinancialcrisis,eliminatingabuse of power, and thesearch forefficiencyin bankingandother financial institutions.Financial servicesauthorityestablishedwith the aim thatthe overallactivityinthefinancial servicessector: heldon a regular basis, fair, transparent and accountablefinancialsystemable to realizea sustainable andstablegrowth, and able to protectthe interests ofconsumersandsociety. Authoritiesimplement thefunctionof financial servicesregulation and supervisionare integratedto the overallactivityinthefinancial services sector. Becausein practicelater on, especially forthe bankingindustry, financial servicesauthoritywillperform someimportanttasksfor the regulationandsupervision ofbankingsector(microprudential), which includesinstitutionalbank, bankhealth, prudentialaspectsof banks andbankchecks. Withsome tasks, it still takesan experiencedprofessional staffmust be supportedbytheHuman Resourcessystemandreliable, which is no doubt.

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