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Hubungan Kausalitas antara Kinerja Sosial dan Ekonomi Perusahaan Permatasari, Paulina
Jurnal Trikonomika Vol 12, No 1 (2013): Edisi Juni 2013
Publisher : Jurnal Trikonomika

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Abstract

The purpose of this study is to investigate the causality of relationship between the corporate economic performance and corporate social performance and also to get a picture about disclosure of Corporate Social Reporting (CSR) performance of companies in Indonesia that have deployed and published Stand-alone Sustainability Reports, and/or has disclosed Social and Environmental Responsibility or Sustainability in Annual Report, and the company website. The variables used to measure corporate economic performance are company size, profitability, leverage, and growth. The corporate social performance is measured by using an CSR disclosure index. The Causality relationship between corporate economic and social performance is based on the Slack Resource Theory and Good Management Theory. As the pilot study, a sample of 34 companies listed on JSX is taken using stratified random sampling method with 2010 data as the focus of the report analysis. The result of this study shows that there’s no significant relationship between Corporate Economic and Corporate Social Performance. The study also shows the low level of corporate disclosure of CSR.
A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach Paulina Permatasari; Juniati Gunawan; Magdi El-Bannany
Indonesian Journal of Sustainability Accounting and Management Vol 4, No 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.282

Abstract

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 
PENGUKURAN KINERJA BISNIS SEBAGAI SUMBER INFORMASI BAGI MANAJEMEN UNTUK MENETAPKAN KEPUTUSAN BISNIS (Suatu Kasus pada Sebuah Perusahaan Tembakau di Solo) Tulis S. Meliala; Elizabeth Tiur Manurung; Paulina Permatasari; Muliawati Muliawati; Atty Yuniawati; Christian C. Henry; Sylvia Fettry; Felisia Felisia
Research Report - Humanities and Social Science Vol. 2 (2011)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5959.209 KB)

Abstract

Penelitian dilakukan dengan tujuan untuk mengukur kinerja keuangan perusahaan pada umumnya dan perusahaan yang dijadikan obyek penelitian pada khususnya. Kinerja perusahaan dapat diartikan sebagai hasil dari pelaksanaan serangkaian kegiatan yang dilakukan oleh seluruh unsur di dalam perusahaan sebagai proses pencapaian tujuan. Kinerja perusahaan yang baik akan terlihat dari tingkat produktivitas, efektivitas, dan efisiensi yang baik pula. Laporan keuangan merupakan salah satu informasi yang dapat digunakan untuk mengukur kinerja perusahaan dalam suatu periode tertentu.Kinerja keuangan perusahaan dapat diukur melalui melalui komponen-komponen likuiditas, solvabilitas, profitabilitas, penggunaan aset (asset utilization), dan ukuran pasar (market measures), dengan alat bantu yang dapat digunakan untuk mengukur kinerja keuangan tersebut adalah melalui analisis laporan keuangan secara comparative, common-size, dan analisis rasio. Hasil dari pengukuran kinerja keuangan ini akan digunakan untuk menentukan keputusan bisnis apa yang sebaiknya diambil perusahaan untuk masa yang akan datang.Data yang dibutuhkan untuk penelitian akan diperoleh melalui studi lapangan. Peneliti juga akan melakukan studi kepustakaan dan analisis paired sample t test-statistic untuk menguji perbedaan kondisi keuangan perusahaan antara periode 2007 – 2008; dengan periode 2008 – 2009; serta periode 2009 – 2010. Dua sampel berpasangan diartikan dengan sebuah sampel (yaitu kondisi keuangan perusahaan) yang dipengaruhi oleh kondisi perekonomian yang berbeda sehingga akan menghasilkan dua kondisi keuangan perusahaan yang berbeda. Perbedaan itulah yang akan dianalisis apakah berbeda secara statistik.Dari hasil penelitian, disimpulkan latar belakang perusahaan menunjukkan kondisi keuangan yang cukup kuat karena merupakan perusahaan afiliasi dari perusahaan-perusahaan besar di dunia. Pada periode yang diteliti, komunitas industri tembakau di Indonesia sedang berkembang karena demand yang besar dan harga yang meningkat. Laporan keuangan disusun oleh perusahaan secara lengkap dan informatif, sehingga dapat dipergunakan dalam melakukan analisa. Keputusan yang akan diambil oleh perusahaan hendaknya menggunakan asumsi bahwa growth di perusahaan sebesar 11,6%. Dengan jumlah free cash flow yang cukup signifikan, perusahaan sebaiknya mencari alternatif investasi lain. Strategi perusahaan untuk tidak membayar dividen dapat dipertahankan karena perusahaan melakukan distribusi kepada pemilik dalam bentuk lain.Pengembangan perusahaan di masa yang akan datang haruslah mempertimbangkan dampak akuisisi perusahaan lain dalam industri sejenis oleh perusahaan afiliasi di luar negeri, baik dari segi supply, proses operasi, maupun market. Di samping itu, berdasarkaan perhitungan intrinsic value perusahaan memiliki nilai Rp.35.855,00 per lembar saham untuk tahun 2008 dan dengan menggunakan P/E ratio diperoleh P/E ratio sebesar 118.46 kali. Hal ini menunjukkan perusahaan dalam kondisi yang sangat stabil.
Komunikasi Keluarga Antara Anak Dengan Ibu Dalam Upaya Mencari Pasangan Baru Paulina Permatasari Ludianto
Jurnal e-Komunikasi Vol 2, No 3 (2014): Jurnal E-Komunikasi
Publisher : Jurnal e-Komunikasi

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Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana komunikasi keluarga yang terjadi antara anak dengan Ibu dalam upaya mencari pasangan baru. Unsur-unsur dari komunikasi keluarga adalah sumber komunikasi, pesan, media, penerima, dan pengaruh hal ini dapat menentukan bagaimana komunikasi keluarga yang terjadi.Metode penelitian ini adalah studi kasus, teknik analisa yang digunakan adalah model Miles dan Huberman untuk mendapatkan data yang berkualitas dan kredibel. Hasil penelitian menunjukkan bahwa komunikasi keluarga itu tidak hanya anak ke orang tua, tetapi orang tua juga terbuka kepada anak. Data yang ditemukan adalah anak-anak memberi tanggapan kepada orang tua yang ingin mencari pasangan baru, orang tua meminta saran kepada kedua anaknya tentang upayanya mencari pasangan baru, mendiskusikan usaha yang dilakukan untuk mendapatkan pasangan baru, membicarakan kriteria pasangan baru, membicarakan upaya pencarian pasangan baru itu kapan dan bagaimana di dalam komunikasi keluarga yang dilakukan, anggota keluarga merasa nyaman untuk saling berkomunikasi satu sama lain, ibu merespon tanggapan kedua anaknya dalam upaya mencari pasangan baru, anak memberikan masukan kepada Ibu.
PELATIHAN KEWIRAUSAHAAN UNTUK MENINGKATKAN KEMAMPUAN PARA PELAKU USAHA KECIL DI BANDUNG Maria Merry Marianti; Paulina Permatasari; Istiharini Istiharini; Probowo Erawan Sastroredjo; Natalia Christi
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Oktober 2021
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.596 KB) | DOI: 10.24071/aa.v4i2.3314

Abstract

The purpose of this training is to increase the knowledge and abilities of novice entrepreneurs who are just starting out or small entrepreneurs who want to develop their business to be bigger and more planned. Improving the management capabilities of small entrepreneurs, can help them improve their business strategy, operations management, marketing, finance, human resources, and financial reports. The target is to increase the ability of novice entrepreneurs or small entrepreneurs, so that they are able to improve their business management, increase sales, and ultimately be able to increase the scale (size) of the company and the profit of the company in a sustainable manner. The training methods provided are in the form of presentations on how to make a business strategy, crisis management, marketing management during a crisis, how to calculate Cost of Goods Sold (COGS), how to make a Profit/Loss Report, and how to create Brand Rights. After attending the training for 2 months, all participants are required to create an initial Business Model Canvas. This business model is then gradually evaluated and redeveloped, resulting in continuous improvement.
PERAN AKUNTAN DATAM PENERAPAN GOOD CORPORATE GOVERNANCE Paulina Permatasari
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.481 KB) | DOI: 10.26593/be.v7i2.610.%p

Abstract

Comprehensive Corporate Governance concept start growing since' The New York stock Exchange Grash 'on October 1987, where there were many multinational company rccorded in New York stock Exchange, had big financlal losses. At that time, for hidding the internal problem in their company, many excecutlves did ' window dressing ' and also , financial engineering'. Triggering wlth that event, many Good Corporate Govemance concept are developed. At the same time, Accountant are forced to accommodate excecutives in implementing GCG in their companies.
Transfer Pricing Sebagai Salah Satu Strategi Perencanaan Pajak Bagi Perusahaan Multi Nasional Paulina Permatasari
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.846 KB) | DOI: 10.26593/be.v8i1.624.%p

Abstract

Transfer pricing is a classical issue in international transaction. From government view, transfer pricing can reduce potential government income especially from tax sector because multinational enterprise tend to shift their tax obligation from high tax countries to low tax countries. From corporate view, companies are trying to reduce their cost and their corporate income tax. For multinational corporate, transfer pricing is one of effective strategies to compete with their competitors.
SIX SIGMA : SUATU TEROBOSAN DARI SISTEM MANAJEMEN KUALITAS Paulina Permatasari
Bina Ekonomi Vol. 8 No. 2 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.396 KB) | DOI: 10.26593/be.v8i2.633.%p

Abstract

Within the last several years, Six Sigma has exploded onto the American scene as a prominent method of improving the effectiveness and efficiency of businesses. Companies like General Electric, Allied Signal, and others have saved literally billions of dollars that have resulted in increased profitability. Six Sigma is a management philosophy that attempts to improve customer satisfaction to near perfection. A six sigma company has little more than three bad customer experiences for every million opportunities. This level of near perfect performance is a significant distance from where most organizations are today. It is estimated that most companies are at the two to three sigma performance level.
BALANCED SCORECARD BASED PERFORMANCE MEASUREMENT & STRATEGIC MANAGEMENT SYSTEM Paulina Permatasari
Bina Ekonomi Vol. 10 No. 2 (2006)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.106 KB) | DOI: 10.26593/be.v10i2.658.%p

Abstract

Developing strategy and performance measurement are an integral part of management control system. Making strategic decision about planning and controlling require information regarding how different subunits in organization work. To be effective, performance measurement, both financial and non-financial must motivate manager and employees at different levels to force goal accomplishment and organization strategic. An organization's measurement system strongly affects the behavior of people both inside and outside the organization. If companies, are to survive and prosper in information age competition, they must use measurement and management systems derived from their strategies and capabilities. Unfortunately, many organizations espouse strategies about customer relationships, core competencies, and organizational capabilities while motivating and measuring performance only with financial measures. The Balance Scorecard retains financial measurement as a critical summary of managerial and business performance, but it highlights a more general and integrated set of measurements that link current customer, internal process, employee and system performance to long term financial success.
PENERAPAN OPERATION COSTING DAN KAITANNYA DENGAN KEAKURATAN PENETAPAN HARGA JUAL (Case Study at PT X — A Finishing Company in Printing Industries in Bandung) Paulina Permatasari; Hendra Setiadi
Bina Ekonomi Vol. 11 No. 2 (2007)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1337.379 KB) | DOI: 10.26593/be.v11i2.682.%p

Abstract

Pricing Decision is influenced by several factors, Le: cost, competitor and customer. In pricing decision process, it's really important for companies to be able to accurately calculate its product costs so that the profile of product profitability could be figured. Many methods are available to be used in calculating product costs. One of the methods is Operation costing method, which is a hybrid costing system that is applied to batch of similar but not identic products. Operation costing is a combination of process costing and job-order costing methods. Operation costing assigns direct material cost to the products using job-order costing method and conversion cost assigned using process costing method. With the application of operation costing at this finishing company, the cost assignment process to the products could be more accurate and also the pricing decision.