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PENGUKURAN KINERJA KEUANGAN DENGAN METODE BALANCED SCORECARD DI PT. BANK PERKREDITAN RAKYAT (BPR) SINDANG BINAHARTA KOTA LUBUKLINGGAU Indrawati Mara Kesuma; Arisky Andrinaldo; Ronal Aprianto; Siti Aisyah Azzahra
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.943

Abstract

The purpose of this study is to determine performance measurement on financial perspective (Current Ratio, Return on Assets / Return on Investment and Return on Equity), customer perspective (customer acquisition level), internal business process perspective (manufacturing cycle efficiency) as well as learning and growth perspective (employee satisfaction levels and employee retention rates) using the Balanced Scorecard method at PT. People's Credit Bank (BPR) Sindang Binaharta, Lubuklinggau City. This research is qualitative in nature with the data source used primary and secondary data obtained from PT. People's Credit Bank (BPR) Sindang Binaharta, Lubuklinggau City. The results showed that the performance of PT. The Sindang Binaharta Rural Bank (BPR) of Lubuklinggau City using the Balanced Scorecard, namely financial perspective (current ratio is considered good, return on assets / return on investment is considered good and return on equity is not good), customer perspective is considered very good, business process perspective internal assessment has been run efficiently and finally the learning and growth perspective is considered very good.
Pengaruh Financial Knowledge, Financial Attitude Terhadap Financial Behavior Dengan Locus Of Control Sebagai Variabel Mediasi (Pada Fakultas Ekonomi dan Bisnis Universitas Bina Insan) Suwarno Suwarno; Arisky Andrinaldo; Supriyanto Supriyanto; Indrawati Mara Kesuma; Ana Amila Debsi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.793

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan keuangan dan sikap keuangan terhadap perilaku keuangan dengan locus of control sebagai variabel mediasi pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bina Insan Lubuklinggau. Menggunakan metode kuantitatif, dan teknik pengumpulan data dengan penyebaran kuesioner kepada 297 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bina Insan Lubuklinggau. Hasil pengujian menunjukkan bahwa pengetahuan keuangan berpengaruh signifikan terhadap locus of control dengan thitung = 5,754. Sikap keuangan berpengaruh signifikan terhadap locus of control dengan thitung = 2,735. Pengetahuan keuangan berpengaruh signifikan terhadap perilaku keuangan dengan thitung = 4,487. Sikap keuangan berpengaruh signifikan terhadap perilaku keuangan dengan thitung= 3,264. Locus of control berpengaruh signifikan terhadap perilaku keuangan dengan thitung = 7,918. Pengetahuan keuangan dan sikap keuangan berpengaruh signifikan terhadap locus of control dengan nilai Sig sebesar 0,000. Pengetahuan keuangan dan sikap keuangan berpengaruh signifikan terhadap perilaku keuangan dengan nilai Sig sebesar 0,000. Pengetahuan keuangan berpengaruh signifikan terhadap perilaku keuangan dengan locus of control sebagai variabel mediasi dengan thitung sebesar 4,36. Sikap keuangan berpengaruh signifikan terhadap perilaku keuangan dengan locus of control sebagai variabel mediasi dengan nilai thitung sebesar 2,56.
Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Aplikasi Keuangan Berbasis Android SI APIK Dina Arista Prihatin; Arisky Andrinaldo; Indrawati Mara Kesuma; Martini Martini; Weni Susanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4013

Abstract

The purpose of this study is to determine the Analysis of the Preparation of Financial Statements Based on SAK EMKM in the Implementation of the APIK SI Financial Application at the Tempe Cipto Roso Factory, Megang Sakti District. The type of research used is descriptive research with qualitative data analysis using primary data sources and secondary data sources. Agency theory is a reference in this research theory that explains the working relationship between company owners and company management. The results of this application are financial reports such as balance sheets, cash flow statements and income statements. In addition, this application can accurately describe the company's financial status.
Pengaruh Economic Value Added (EVA) dan Market Value Added (MVA) Terhadap Harga Saham dengan Return On Asset (ROA) Sebagai Pemoderasi Dheo Rimbano; Arisky Andrinaldo; Irma Idayati; Emma Widianti Erha
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2020

Abstract

The purpose of this study was to analyze the effect of Economic Value Added (EVA and Market Value Added (MVA), on Stock Prices with Return On Asset (ROA) as a Moderating Variable in Household Appliances Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX). The independent variables used are Economic Value Added (EVA and Market Value Added (MVA). The dependent variable used is stock prices. The moderating variable used is Return On Asset (ROA). The population in this study is the Household Appliance Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) in the 2000-2021 period. The sampling method used was purposive sampling method with a sample of 6 companies during the 8 year observation period. The analytical method of this study uses quantitative and moderating regression analysis. The results of this study indicate that EVA has a significant effect on stock prices. Meanwhile, ROA with EVA and MVA as moderating variables have a significant effect on stock prices.