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Teti Safari; Chusnul Chomaydah; Endro Pramono

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2023 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this research is to determine and analyze the influence of leadership style on employee performance. Know and analyze work discipline on employee performance. Knowing and analyzing motivation for employee performance. Knowing and analyzing employee incentives on employee performance. The population in this study were all cutting employees of PT. Garmindo District Success Core. Semarang. The research was carried out by sampling, using probability sampling techniques, obtaining a sample of 92 respondents. The analysis technique used is multiple linear regression. The research results can be concluded that: Leadership style has a positive and significant effect on employee performance. Work discipline has a positive and significant effect on employee performance. Motivation has a positive and significant effect on employee performance. Employee incentives have a positive and significant effect on employee performance. Leadership style, work discipline, motivation and employee incentives together have a positive and significant effect on employee performance.

Yohana Fransiska Natalia; Ni Luh Ayu Atmi Kamaratih; Hwihanus Hwihanus

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

Intan Pandini; Hwihanus Hwihanus

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

Nadya Andreyanto; Zufi Yustika Magitasiwi; Irda Agustin Kustiwi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

Neneng Musyrifatul Amelia; Chintya Anggun Lestari; Hwihanus Hwihanus

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to find out and analyze the provision of incentives to improve employee performance in service companies operating in the field of psychology. This research is included in qualitative research with a descriptive approach. The data used are primary and secondary data obtained from observations and interviews. Data analysis uses data transcription, source triangulation, and data reduction. The research results show that providing incentives to employees has both positive and negative impacts. The positive impact of providing incentives is increasing motivation, performance and increasing employee enthusiasm. Providing incentives also has negative impacts, including unfairness in providing incentives and decreasing employee work ethic.

Henitha Nadia Kristy; Hwihanus Hwihanus

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

Putri Adelia Siregar; Hwihanus Hwihanus

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research seeks to assess PT. BNI (Persero) Tbk's performance through the utilization of the balanced scorecard approach, encompassing financial, customer, internal processes, and learning/growth perspectives. The study, employing a descriptive method, focuses on PT. BNI (Persero) as the sample population, utilizing documentation techniques for data collection. Results indicate favorable financial indicators (ROA, ROE, NPM, BOPO, LDR), subpar customer metrics (customer acquisition, retention), excellent internal business processes (AETR, NGR), and positive learning/growth aspects (employee productivity, ETTE).

Auliya Siwi Nugrahani

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

Nopi Meilani

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.

Selvia Astuti; Liza Henica Sari; Fia Setiawati; Lintang Dyah Ayu Anggraini; Carmidah Carmidah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to determine the financial position analysis of the KSM Sehat Sejahtera Cooperative for the period 2021 – 2022 using Income Trend analysis. The type of data used in this research is quantitative data. The data sources according to the data obtained are primary data and secondary data as well as the documentation method with the data analysis technique used is quantitative descriptive analysis, namely a data processing method that uses mathematical calculations, which in this case uses a method namely: Income Trend. The analysis was carried out regarding Trend analysis for 1 year. From the results of the analysis for 1 year, it shows that assets and liabilities in the following year after 2021 will increase similar to what will be obtained by members who will increase.

Lilih Rahmawati; Al Tiyas Fitriani; Rosa Liana; Rindy Astrid Ramadhani; Carmidah Carmidah

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The background of this research is about optimizing company assets and limited resources in company operations. The aim is to find out whether the financial performance of the Cornflower Agent business is optimal or not. The method used in this research is qualitative method. The data used are primary data and secondary data. With this data, researchers can find out what types of fixed assets are used by Cornflower Agents, namely buildings, machines and vehicles. The limited resources in the Cornflower Agent business are human resources, because they have been replaced by machines that can make the grinding process easier.

Nadya Ananda Efendi

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The mobile technology advancement has been growth rapidly. Every persons use mobile phone to support their daily activities. This condition make banks have to change their traditional methods of customer service to adoption of information technology.Customers today require more personalized services at any time and any place. Mobilebanking is one of advanced information technologies that can employ to achieve a high level of customer services and emerging technology that permits conduct of banking transaction through mobile phone. For bank’s customers, this application will support their banking transaction if they think it has a usefulness and easy to use. The important one is customer trust to mobile banking application. This research purposes to test the effect of perceived usefulness, perceived ease of use and trust to use of mobile banking. A survey was conducted at BSI KCP Medan Kampung Baru Collected data analized with multiple regression analysis. The results of this research show that perceived usefulness, perceived ease of use and trust tend to have effect on use of mobile banking And There are still many customers who make transactions directly to the teller even though there is mobile banking.

Mastina Maksin; Syarla Fian Fitria Rasyida; M. Rizky Hidayatullah; Siti Nur Fadhilah

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

Education and Training (DIKLAT) plays a vital role in developing individuals, especially in terms of improving employee performance. Studies have shown that TRAINING plays an important role in increasing employee performance. The aim of this research is to analyze the importance of the role of education and training in improving employee performance in Probolinggo district. This research uses a qualitative approach method where the data comes from observations and reading sources related to education and training. This research shows that education and training has various benefits, benefits for employees who carry out education and training, they can gain additional knowledge and improve their skills, and benefits for organizations that carry out education and training activities can get employees who are stratified, so that it has a good impact in the future progress of the organization..

Ros Juliana Lubis; Tiara Hutapea; Arnol Siagian; Bonaraja Purba

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper aims to explore the impact of the implementation of green accounting and environmental performance on the financial performance of companies, with a specific focus on the mining and manufacturing sectors in Indonesia. The study delves into the challenges of environmental pollution and the necessity for companies to enhance profitability while improving financial performance. The research assesses the relationship between green accounting, environmental performance, and financial outcomes, aiming to provide insights into whether companies applying green accounting can enhance profitability through good environmental performance.

Wenseslaus Lakonawa; Nugraeni Nugraeni

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

One way that shareholders might evaluate financial performance is by looking at Economic Value Added (EVA). Economic Value Added (EVA) is a tool that this study intends to use to examine PT Indofood Sukses Makmur Tbk's financial performance. This study employs a quantitative approach to descriptive research. With PT Indofood Sukses Makmur Tbk as the study's subject. The quantitative data used in this study was gathered from secondary sources, including the IDX website and the yearly financial statements of PT Indofood Sukses Makmur Tbk for the years 2018–2022. Based on the data, it seems that PT Indofood Sukses Makmur Tbk. had respectable, although variable, financial success from 2018 to 2022 as measured using the Econoimic Value Added (EVA) technique. An EVA result that is positive indicates this. A good EVA shows that PTIndofood Sukses Makmur Tbk. is able to provide economical added value, the firm operates effectively, and the prosperity of shareholders grows; nonetheless, the company did achieve a negative EVA in 2022.

Amanda Salwa Desfana; Januar Arafi; Niken Rizqi Amborowati; Endang Kartini Panggiarti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

Zuni Kurnia Sari; Farhan Susiawan; Alisha Zahra Meiriani; Endang Kartini

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

Rinna Rinna; Rusman Soleman; Suwito Suwito

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the effect of the implementation of institution-level financial application systems on effectiveness, user performance and impact on the quality of financial statements. This type of research uses causal explanatory research methods with a quantitative approach. The data collection technique in this study was carried out by distributing questionnaires in the form of google forms with a 5-point likert scale. The analysis tool used in this study used SmartPLS. The results of this study show that: 1). The implementation of SAKTI affects user effectiveness; 2). The implementation of SAKTI affects user performance; 3). The implementation of SAKTI does not affect the quality of financial statements; 4). User effectiveness affects the quality of financial statements; 5). User performance has no effect on the quality of financial statements.  

Agung Gumilar; Widwi Handari Adji

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2023 LPPM Universitas Sains dan Teknologi Komputer

Ins a businelss, thelrel is a neleld folr prolfelssiolnal elthics belcausel it grelatly affelcts elmplolyelel pelrfolrmancel, elspelcially in thel Custolmelr Selrvicel divisioln. Elmplolyelel pelrfolrmancel is solmelthing that nelelds tol bel colnsidelreld by an olrganizatioln in achielving golals, thelsel golals can bel achielveld by applying prolfelssiolnal elthics whilel wolrking. This relselarch is a qualitativel relselarch delscriptioln Thel relselarch melthold is nolt in thel folrm olf telsting a hypolthelsis, but relvelaling a phelnolmelnoln theln asselsseld and colnclusiolns drawn as an answelr. In qualitativel relselarch meltholds, it is mandatolry tol usel natural relselarch meltholds belcausel thel relselarch is carrield olut with natural colnditiolns. Thel solurcel olf data folr relselarch is using primary data by colnducting intelrvielws. Thel relsults olf this study sholw that thel elthical rellatiolnship olf Custolmellrvicel tol elmplolyelel pelrfolrmancel whilel selrving custolmelrs must usel elthics.

Aviyatno, Arief Fajar; Muammar Nur Kholid

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.