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All Journal Journal of Accounting and Investment Journal of Business Management Education (JBME) Jurnal Ekonomi Integra SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Manager : Jurnal Ilmu Manajemen Surya Abdimas Jurnal Bisnis dan Kewirausahaan Jurnal Edueco Jurnal Ilmiah Manajemen dan Bisnis Economic Education and Entrepreneurship Journal JURNAL INOVASI PENDIDIKAN EKONOMI Jurnal Ilmiah Manajemen Kesatuan Widya Akuntansi dan Keuangan Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Karya Abdi Masyarakat Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei
Wico Jontarudi Tarigan
Universitas Simalungun
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Analisis Pengukuran Kinerja Untuk Mengevaluasi Perencanaan Strategis Dengan Menggunakan Balance Scorecard Wico Jontarudi Tarigan; Mahaitin H Sinaga
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.688

Abstract

Facing today's increasingly complex business environment, requires performance measurement that can accurately and thoroughly evaluate the performance of a company. In this case, the balanced scorecard method is used. In this case, the balanced scorecard method is used. The purpose of using the balanced scorecard method is to evaluate the strategic plan at PT. Jamsostek (Persero) Pematangsiantar Branch. The data analysis method used is descriptive qualitative and quantitative descriptive analysis to analyze the financial aspects of roi, liquidity ratios, profit margins, and operating ratios. From another perspective, are the results of customer acquisition, customer retention, company data on customer profitability, and interviews with customers and employees of PT. Jamsostek (Persero) Pematangsiantar Branch. Based on the results of the study, it was concluded that the effect was measured using the balanced scorecard of PT. Jamsostek (Persero) Pematangsiantar Branch overall is quite good. But from a financial point of view, for example, the level of ROI and profit margins has a more narrow view, which requires more attention when planning the next strategy for further improvement. The application of the balanced scorecard can be considered when evaluating strategic plans, because the balanced scorecard perspective can interpret the impact of changing trends on the company's vision, mission and goals in the future in a complex business environment
Pengukuran Kinerja Portofolio Investasi Dengan Menggunakan Indeks Sharpe Pada Emiten Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Sebelum Dan Selama Masa Pandemic Covid - 19 Mahaitin Hasohan Sinaga; Wico Jontarudi Tarigan; Marintan Saragih
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1200

Abstract

The term portfolio is often used to provide an understanding of a set of investments owned by investors in various types of investment instruments such as bonds, mutual funds, stocks, properties, and so on. To measure whether the portfolio carried out by investors has provided an optimal level of return, investors need to measure the performance of their placed investments. The Transportation & Logistics sector is expected to experience a negative impact due to the COVID-19 pandemic. The main problem in this study lies in measuring portfolio performance for companies that are included in the Transportation & Logistics Sector where portfolio performance before the Covid pandemic will be compared with portfolio performance during the Covid pandemic. The purpose of this study is to test and analyze whether the increase or decrease in the Transportation and Logistics Sector stock index is caused by differences in portfolio performance before and during the Covid pandemic. The research method used in this case is a quantitative descriptive method. Data analysis methods in this study include normality test followed by paired sample t-test (if normally distributed) and Wilcoxon test (if not normally distributed). The results showed that there were no significant differences regarding the performance of stock portfolios for companies listed in the Transportation and Logistics Sector during the COVID-19 pandemic when compared to the stock portfolio performance in the period before the COVID-19 pandemic.
Co-Authors Aggiat Sinurat Anggiat Sinurat Aprilia Suhani Ayu Anggriani Ayu Nadila Choirunisa Utami Dendi Wahyudi Djahotman Purba Djuli Sjafei Purba Dwi Nanda Aryanti Elfina O P Damanik Eva Sriwiyanti Eva Sriwiyanti Irwan M Ambarita Jos Martin Simanjuntak Mahaitin H Sinaga Marintan Saragih Marulam MT Simarmata Muhammad Kevin Jhody Saragih Muhammad Khoir Zulfikar Netty Vera Harianja Purba, Djuli Sjafei PURBA, ELIDAWATY Resna Napitu Resna Napitu Ripka Seriidahnaita Ginting Rosita Manawari Girsang Rosita Manawari Girsang Saragih, Liharman Shinta Permata Sari Siti Purwasih Siti Suani Nababan Sri Martina Tarigan, Vitryani Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitryani Tarigan