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Putri Rosinta Sianturi; Riky Handoko Sitindaon

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In the era of Digital Society 5.0, the development of information and communication technology has had a significant impact on daily life, including in the field of education. Christian education has become an important component in the character formation of adolescents, particularly within the youth fellowship of the Evangelical Protestant Church in the Archipelago (GPIN) Bukit Asam. Parents play a central role in teaching religious values to their children, which will shape their character and morality amid the challenges of the digital era. This research will discuss how parents teach and implement Christian education for the character formation of adolescents at GPIN Bukit Asam, as well as the challenges and strategies faced in the digital context. The findings of this study contribute to understanding the role of parents in applying Christian education for the character formation of GPIN Bukit Asam adolescents in the 5.0 era.

Meysin Andira

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Tobacco is one of the economic crops that has an important role in the global and national economy. In the production and selling price of tobacco is not only influenced by internal factors, such as cultivation methods and agricultural techniques and also external factors, In an effort to overcome this challenge One promising approach is the use of statistical methods and machine learning to combine data on these diverse factors. Autoregressive Integrated Moving Average (Arima) method. In 2010-2021, North Sumatra Province had 12 regencies that had the potential for tobacco production consisting of 12 years with 5 regencies in North Sumatra that had the potential to produce tobacco. Based on the forecast results, there was a significant increase in the amount of higher tobacco production in even years or it can be said to be an increase in the following 2 years. This can be a reference for producers to increase productivity in odd years to meet stable market needs.

Reza Hafiza Rahim; Hansen Rusliani; Refky Fielnanda

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This thesis aims to determine the competition of the Tifany mini market business with other modern markets in Muara Bulian sub-district and to determine the marketing strategy of the Tifany Mini Market to survive the competition of the modern market in Muara Bulian sub-district. This study uses a qualitative approach with data collection methods by conducting observations, interviews, documentation and drawing conclusions. The results of the research conclusions obtained from interviews with informants revealed that, 1) the competition in the retail business in the city of Muara Bulian Jambi is indeed very tight, this is because more modern retailers have emerged such as Alfamart and Indomart, so that retailers from the area themselves must be ready to compete, 2) What makes the Tifany Mini Market survive in the midst of the booming modern retail business is in the success of the Tifany Mini Market, the first thing to do is to maintain product quality, in addition to the quality of service and trust in consumers for loyal customers are allowed to be in debt so that consumers remain loyal to the Tifany Mini Market. In addition, continuing to add appropriate and more adequate facilities so that customers feel safe and comfortable when they are in the store and supported by a strategic location makes the Tiffany Mini Market able to successfully survive and compete amidst the booming retail business.

Agnes Br Tarigan; Veronica Setiawan

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research was to examine the relationship between audit report latency and profitability, firm size, and leverage.  This study falls under the category of quantitative research. The data utilised in it comes from secondary sources, specifically the company's annual financial report that can be found on the Indonesia Stock Exchange (IDX) website for the years 2020–2023.  With the use of a purposive sampling strategy, we were able to collect 236 pieces of observational data from 59 different companies.  The statistical package used for data processing in this study is SPSS 27, and the kind of data analysis that was employed is multiple linear regression analysis.  The study found that audit report lag is positively but insignificantly affected by leverage, firm size negatively but significantly affects audit report lag, and profitability negatively but insignificantly affects audit report lag.

Syarifudin Yuus

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Descriptive research involving 75 Gen Z on Gen Z's concerns about their parents' economic and financial conditions in retirement concluded that 86.7 percent of Gen Z were worried about their parents' economic and financial conditions in retirement, while 13.3 percent of Gen Z were not worried. As many as 66.7 percent of Gen Z were not sure that their parents would be financially free in old age, while 33.3 percent of Gen Z were sure that their parents would be prosperous in retirement. The implication is that if Gen Z is already working and is forced to help their parents' economy, then 53.3 percent of Gen Z are willing to help their parents' retirement by 10% of their salary. This means that 1 in 2 Gen Z are only willing to set aside 10% of their salary to help their parents in retirement. As a solution to Gen Z's concerns about their parents' economic conditions during retirement, ways to overcome this include: 1) the need to have sufficient retirement savings, 2) maintaining health so that it does not decline during retirement, 3) avoiding a consumptive lifestyle, 4) not depending on their children, and 5) avoiding the occurrence of a sandwich generation.

Andi Nurhaeda; Fanesa Isalia Minanda Syaifuddin

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The capital market plays a strategic role in the economy as a means for companies to obtain long-term funding. Profitability, leverage, and firm size are fundamental factors that can influence market reaction. This study aims to analyze the effect of profitability and leverage on market reaction and examine the moderating role of stock performance. The data used is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2022 to 2024. The results show that profitability have a positive and significant effect on market reaction, while leverage has a negative and significant effect on market reaction. However, stock performance failed to moderate the effect of profitability and leverage on market reaction. These findings support the Signaling Theory and Trade-Off Theory in the context of the Indonesian capital market. The implication of this research is that companies need to improve profitability and strengthen their financial structure to enhance investor confidence and improve market positioning.

Tri Utari Imayuni; Jhon Piter; Mariska Sisilia; Rio Brandlee; Kartina Rahmadani Rambe +1 more

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

One of the districts with the greatest concentration of ethnic Chinese residents and the highest concentration of young business owners in Medan City is Medan Kota District. The purpose of this study is to clarify the potential impact of ethnic Chinese youth's independent enterprises on labor absorption in Medan Kota District. A quantitative descriptive research design is employed, and SPSS version 17 analysis is used to perform the Multiple Linear Regression research method. Ho was rejected while Ha was accepted, according to the ANOVA test, which revealed that Fcount> Ftable. This indicates that ethnic Chinese youth-owned independent enterprises significantly improve labor absorption, specifically 72%.

Ardanisyahara Berliana Firdaus; Edi Wibowo

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

PT Sri Rejeki Isman, Tbk (Sritex) is the largest textile company in Southeast Asia. The problem in this study is how the financial performance of PT Sri Rejeki Isman Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The purpose of this study is to provide an overview and analyse the performance conditions of PT Sri Rejeki Isman, Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research is a type of case study research at PT Sri Rejeki Isman, Tbk (Sritex) for the period 2020 - 2023. The type of data used is secondary data, in the form of balance sheet reports and income statements of PT Sri Rejeki Isman, Tbk (Sritex). The results of the liquidity ratio, the average current ratio is 1.93%, indicating a bad condition. The average quick ratio is 1.03%, indicating unfavourable conditions. The average cash ratio is 0.16%, indicating a poor condition. The results of the solvency ratio, the ratio of debt to assets averaged 1.61%, indicating an unfavourable condition. The average debt to equity ratio is 2.37%, indicating poor condition. The results of the activity ratio, the average fixed asset turnover ratio is 1.30 times, indicating an unfavourable condition. The average total asset turnover ratio is 0.60 times, indicating an unfavourable condition. The results of the profitability ratio, the average return on assets ratio is -0.38%, indicating poor condition. Return on equity averaged -0.80%, indicating a poor condition. The average gross profit margin was -0.26%, indicating unfavourable conditions. The average net profit margin was -0.59%, indicating unfavourable conditions

Nurnaningsih Nurnaningsih; I Made Pria Dharsana

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Delegating power in land transactions plays a crucial role in ensuring legal certainty and protection in Indonesia. This study examines the legal implications of granting power of attorney in land sales, focusing on the prohibition of absolute power as regulated under the Instruction of the Minister of Home Affairs No. 14 of 1982 and Government Regulation No. 24 of 1997. The research identifies issues arising from the misuse of power of attorney, which is often used to disguise unlawful land ownership transfers. Using a normative legal research method, this study analyzes legislative provisions, judicial interpretations, and case law to evaluate the legality of power of attorney in land transactions. The findings reveal that despite legal prohibitions, loopholes allow misuse, creating risks of legal uncertainty. The study concludes that stricter enforcement and regulatory refinements are needed to prevent such misuse and enhance legal protection for all parties involved.

Aldo Yanuarto; Alvianur Alvianur; Aji Santoso; Muhammad Syahbintang Maesa Putra; Dody Wahyudi +4 more

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.

Muhammad Bayu

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

In facing fluctuations in the demand for spare parts at PT. SUN STAR MOTOR SURABAYA to avoid shortages that could disrupt its business operations, the company must ensure it can meet customer demands for specific items or orders. This means the company will lose an opportunity to earn profits. Before applying Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost, the company frequently faced spare parts stock shortages. To solve this issue, Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost are applied to determine order quantity, order time, and inventory levels for reordering. The results from inventory calculations can help determine the optimal spare parts needs for the company.

Gazalba Imaduddin Sholeh

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

In the modern construction industry, accuracy and efficiency in volume calculations are crucial aspects of project success. This study compares two methods for calculating the volume of pile caps and reinforcement: the manual method and the Building Information Modeling (BIM)-based method. The manual method has long been used but has limitations in terms of time efficiency and a higher risk of errors. In contrast, the BIM method offers more accurate and efficient calculations through software-based digital modeling. This study employs a descriptive-comparative quantitative approach by analyzing volume calculation data using both methods. The results indicate that the BIM method has a higher level of accuracy, with a concrete volume of 1,822.87 m³ and reinforcement of 148,862.80 kg, compared to the manual method, which produced a concrete volume of 1,842.17 m³ and reinforcement of 150,279.05 kg. The comparison of pile cap volume calculations shows that the BIM method achieves 98.95% effectiveness in concrete volume calculations and 99.06% effectiveness in reinforcement calculations compared to the manual method. Additionally, the BIM method has proven to be more efficient in reducing calculation time and minimizing input errors. Thus, BIM is more recommended for large-scale projects that require high accuracy and efficiency in construction volume calculations. However, the manual method remains relevant as a validation tool and for small projects with technological limitations. This study highlights the importance of adopting digital technology in the construction industry to enhance productivity and project planning effectiveness.    

Hadiningrum, Kunlestiowati; Muldiani, Ratu Fenny; Pratama, Defrianto

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Biogas is an alternative energy source that is environmentally friendly, cheap, easy to obtain and renewable. In general, all types of organic materials can be processed to produce biogas, however only homogeneous organic materials (solid and liquid) such as manure and urine (urine) of livestock are suitable for a simple biogas system. Biogas can be burned like LPG and on a large scale can be used to generate electricity, so that biogas can be used as an alternative energy source that is environmentally friendly and renewable. To determine the performance of biogas as an alternative energy source, in this research the method used is to compare the performance of Biogas with LPG gas as a source of electrical energy. Analysis of trial data per minute (RPM), with varying load levels, shows that the RPM of generators using LPG only decreases slightly as the electrical load increases, which shows that the generator is able to maintain more consistent performance. The RPM produced by LPG, which ranges from 2358 to 2420 RPM, indicates that the engine is running faster and more efficiently, while biogas has a lower RPM, ranging from 1715 to 1820 RPM, which indicates slower operation. LPG efficiency ranges from 89.60% to 98.12%, while biogas efficiency ranges from 74.67% to 89.60%. Even though biogas shows less stable performance than LPG, biogas still has potential as an alternative fuel, especially in areas that have limited access to LPG but have abundant sources of biogas raw materials. The use of biogas can reduce dependence on fossil fuels and reduce greenhouse gas emissions. Even though LPG is more efficient, biogas has significant potential to be developed as a more environmentally friendly alternative energy source because LPG relies on non-renewable fossil fuels and has a negative impact on the environment in the long term.

Muliati Muliati; Herry M. Sumampouw; Christny F.E. Rompas

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The aim of this study is to identify the factors that cause learning difficulties among students in biology lessons in class XI at SMA Negeri 2 Tondano during the 2024/2025 academic year. The identified issues include students having difficulty understanding the material taught, lacking focus during lessons, ineffective teaching strategies, and low student motivation. This research uses a descriptive approach with a qualitative design, where data was collected through interviews and documentation. The study was conducted from November 6 to November 28, 2024, with 18 class XI students as the subjects. Interviews were conducted using 100 prepared questions. Data analysis was performed descriptively with percentage calculations. The results indicate that internal and external factors influence the factors causing learning difficulties in biology lessons for class XI students. Internal factors include interest (26.5%), motivation (35.9%), physical health (38.3%), intellectual ability (28.6%), attitude (43.4%), learning attention (32.3%), learning readiness (48.9%), talent (42.5%), physical condition (25.3%), and emotional factors (32.5%), all of which are categorized as low. External factors include family environment (48.9%), school environment (45.6%), interaction with teachers (42.7%), interaction with peers (35.4%), facilities and infrastructure (54.6%), technology and learning media (63.6%), curriculum (65.4%), learning environment at home (52.3%), family economic conditions (56.7%), and school education policies (43.5%), with most of these external factors showing a low to moderate category. This study concludes that class XI students at SMA Negeri 2 Tondano experience the most significant learning difficulties related to external factors, such as the curriculum, and internal factors, such as students' learning readiness.

Andi Khairul Musyawir; Momen Amalia; Fitri Asfa Asmot

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The medical committee is a non-structural body whose members are selected from among the heads of functional medical staff (SMF) or those representing SMF in the hospital. Objective : This study aims to evaluate the role of the nursing medical committee and its influence on the quality of inpatient services at Labuang Baji Hospital Makassar. Method : Analytic descriptive method with the design used crosssectional design Result : Logistic regression analysis showed a significant influence between the role of the medical committee and the quality of inpatient services with a value of p=0.002. Further quality of inpatient services with a value of p=0.002. Further logistic regression analysis showed that the role of the medical committee had a very large influence on service quality, with an Exp(B) value of 44,000. This indicates that each increase in the role of the medical committee can increase the likelihood of good service quality by 44 times. Overall, the results of this study indicate that the role of the nursing medical committee is very influential in improving the quality of inpatient services at Labuang Baji Hospital Makassar. This finding is expected to be the basis for developing strategies to improve service quality in the hospital. Suggestion : Ensure that the roles and responsibilities of the medical committee and nurses are clear and mutually supportiveThe medical committee should have a deep understanding of the care process, while nurses need to know how the role of the medical committee can influence and support their practice.

Satya Candra Bhuwana

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

OSCE is an exam with an assessment based on the skills (performance) observed when performing various clinical skills. The OSCE procedure is more emphasized on clinical skills that must be mastered by students to take action on their patients. However, unfortunately OSCE is a high enough stressor in causing anxiety. The OSCE has more stressors than other types of exams. This happens because of the large amount of material that must be mastered and the limited duration of the exam. In addition, the atmosphere during the exam, such as the examiner observing the students directly, causes anxiety. Anxiety that arose during the OSCE exam in medical students turned out to have a significant effect. However, there are not many studies that delve deeply into what causes it. So that the solution related to the problem of anxiety cannot be carried out optimally. The objective of this study was to explore the causes and ways to overcome anxiety in students of the Faculty of Medicine, Universitas Muhammadiyah Sumatra Utara during the OSCE. This research was conducted from January-July 2022. It was quantitative research with cross-sectional data collection. The research sample was students of the Faculty of Medicine, Universitas Muhammadiyah Sumatra Utara, Class of 2019 (n = 200). Anxiety assessment was determined using the Hamilton Rating Scale For Anxiety (HARS) questionnaire, and researchers develop a questionnaire to evaluate the factors that influence students’ anxiety and coping mechanism. A total of 197 out of 200 respondents (98.5%) had anxiety while attending the OSCE. Anxiety was dominated by a mild level of anxiety, about 86 people (43.0%). External factors affect 118 people (59%) and are the factors that dominate the causes of anxiety for students that took part in OSCE. The biggest etiology of anxiety for students who took part in OSCE is the processing time as many as 42 people (21%), too many materials 41 people (20.5%), not focusing/forgetting as many as 39 people (19.5%). OSCE merupakan ujian dengan penilaian berdasarkan keterampilan (performa) yang diobservasi saat melakukan berbagai keterampilan klinik. Prosedur OSCE lebih ditekankan pada keterampilan klinis yang harus dikuasai oleh mahasiswa untuk melakukan tindakan terhadap pasiennya. Namun, sayangnya OSCE merupakan stressor yang cukup tinggi dalam menimbulkan kecemasan. OSCE memiliki stressor yang lebih dibandingkan dengan jenis ujian lainnya. Hal tersebut terjadi karena banyaknya materi yang harus dikuasai serta sempitnya durasi waktu ujian. Selain itu suasana saat ujian, seperti adanya penguji yang mengamati mahasiswa secara langsung, menyebabkan timbulnya kecemasan. Kecemasan yang muncul saat ujian OSCE pada mahasiswa kedokteran ternyata menimbulkan efek yang signifikan. Namun tidak banyak penelitian yang menggali secara mendalam mengenai apa penyebabnya, sehingga solusi terkait permasalahan kecemasan tersebut tidak dapat dilakukan secara maksimal. Tujuan penelitian ini adalah untuk mengetahui faktor penyebab dan cara mengatasi kecemasan pada mahasiswa Fakultas Kedokteran Universitas Muhammadiyah Sumatera Utara pada saat OSCE. Penelitian ini dilaksanakan pada bulan Januari-Juli 2022 dan merupakan penelitian kuantitatif dengan pengambilan data secara cross-sectional. Sampel penelitian adalah mahasiswa Fakultas Kedokteran Universitas Muhammadiyah Sumatera Utara Angkatan 2019 (n = 200). Penilaian kecemasan ditentukan dengan menggunakan kuesioner Hamilton Rating Scale For Anxiety (HARS) dan kuesioner yang disusun utnuk menilai faktor penyebab dan cara mengatasi kecemasan. Sebanyak 197 dari 200 responden (98,5%) memiliki kecemasan saat mengikuti OSCE. Kecemasan didominasi dengan tingkat kecemasan ringan yaitu 86 orang (43,0%). Faktor eksternal mempengaruhi 118 orang (59%) dan merupakan faktor yang mendominasi penyebab kecemasan mahasiswa yang mengikuti OSCE. Penyebab terbanyak kecemasan mahasiswa yang mengikuti OSCE adalah waktu pengerjaan sebanyak 42 orang (21%), materi ujian terlalu banyak 41 orang (20,5%), tidak ocus/lupa sebanyak 39 orang (19,5%).  

Istikomah Istikomah; Kristina Maharani; Mudy Oktiningrum

Jurnal Rumpun Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Antenatal care is the midwifery care midwives provide to pregnant women before the baby's birth to ensure positive outcomes for both the mother and the baby. This care involves establishing a trusting relationship with the mother, detecting complications that could threaten life, preparing for the baby's birth, and providing health education for the mother. This descriptive study investigated pregnant mothers’ cognition of antenatal care at Midwifery Clinician Siti Nurjannah Ngemplak Demak by overviewing the object. This study's population consists of primigravida pregnant women in their third trimester taken with saturated sampling or total sampling, resulting in a sample of 40 primigravida pregnant women in their third trimester. The instruments used in this study include a questionnaire on pregnant mothers' cognition about antenatal care and the Maternal and Child Health (KIA) book for pregnant mothers. The researchers analyzed the data using univariate methods that include: the characteristics of pregnant women, knowledge of pregnant women about antenatal care, and the frequency of antenatal care visits. The research findings reveal that 20 respondents, or 50%, possess the majority of high school education characteristics. In terms of employment, 26 respondents, or 65%, are employed. Most respondents were aged 20–35 years. In terms of education level, they had an average level of cognition, with a frequency of 18 respondents (45%). When it comes to the frequency of visits by pregnant women, most respondents complied, with 26 respondents (65%) reporting a visit frequency. The research findings suggest that motivating pregnant women about the importance of knowledge and antenatal care visits is a recommended strategy.

Hermanto Manurung; Edi Wiraguna

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Harvesting is a crucial stage in the palm oil production process that impacts the efficiency and productivity of the plantation. Choosing the right harvesting method can increase the effectiveness of time and labor. This study compares harvesting efficiency using manual and mechanized methods by measuring the duration of fruit harvest and transportation time to the collection point (TPH). This study was conducted in November–December 2024 at PT. Kencana Sawit Indonesia, located in Talao Sungai Kunyit, South Solok, West Sumatra. The equipment used included stationery, a stopwatch, and data related to working time and harvest results. Data were collected through direct observation. The analysis was carried out using the t-student statistical test to evaluate the difference in working time between the manual and mechanized methods. The results showed that harvesting with mechanization was more efficient than the manual method. The difference in harvest time reached 12 seconds per bunch with a P value of 0.0002, while the transportation time to the TPH was 23.48 minutes faster per ton with a P value <0.0001. Monthly production with mechanization averaged 48.69 tons, while the manual method only produced 38.13 tons per month. Thus, the use of mechanized harvesting methods has proven to be faster in the harvesting process, fruit transportation, and increasing monthly production results. The implementation of mechanization can be a strategic step to increase operational efficiency and productivity of oil palm plantations.

Ridho Fadliansyah; Irawan Irawan; Dian Nirmala Dewi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.