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Journal : Jurnal Ilmiah ASET

Kinerja Hotel dari Perspektif Balanced Scorecard Kartika, Erawati
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
Publisher : STIE Widya Manggala

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Abstract

From the result of the survey conducted it seem that one of famous hotel which have good image in Malang has not conducted an evolution of comprehensive performance when it seen from the perspective of Balanced Scorecard (BSC), because it only focuses on financial performance. A company needs a type of planning which can create the future of the company through the changes happening recently. Balanced Scorecard is one of new method used is case study method. The object researched is Hotel X in Malang. And the objectives is to know the hotel performance if it is evaluated using BSC quality, they are 1) Increasing the quality of planning significantly, and 2). Increasing the quality of the management of personel performance. The result of the research shows that the performance of hotel X, when it is evaluated using BSC method still needs improvement in the four perspectives is of BSC and for increasing the performance of hotel X, the alternative choosen is to improve the management of personel performance in the frame BSC.
Analisis Cost-Volume-Profit untuk Perencanaan Laba pada UD. Budi Luhur Demak Kartika, Erawati; Sunarka, Puji Setya
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

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Abstract

Profit is one indicator in evaluating the performance of a company. To achieve the required profit, good profit planning is needed. Because with the existence of better profit planning, the company in controlling costs will be more directed. Cost-volume-profit analysis (cost-volume-profit) is a very necessary compilation of companies wanting to do profit planning and decision making related to the relationship between costs, sales volume and prices. The purpose of this study was to study how cost-volume-profit in 2015-2016 can be used for income in 2016 at UD. Budi Luhur Demak. The method used was descriptive method. The results of this study indicated that cost-volume-profit analysis from 2015-2016 at UD. Budi Luhur increased profits while sales volume decreased and fixed costs increased. Through this cost-volume-profit analysis, it can be predicted the minimum number of sales that must be achieved to obtain agreed profits in 2016. It is better if company management can apply cost-volume-profit analysis in the profitability.
Kinerja Hotel dari Perspektif Balanced Scorecard Erawati Kartika
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

From the result of the survey conducted it seem that one of famous hotel which have good image in Malang has not conducted an evolution of comprehensive performance when it seen from the perspective of Balanced Scorecard (BSC), because it only focuses on financial performance. A company needs a type of planning which can create the future of the company through the changes happening recently. Balanced Scorecard is one of new method used is case study method. The object researched is Hotel X in Malang. And the objectives is to know the hotel performance if it is evaluated using BSC quality, they are 1) Increasing the quality of planning significantly, and 2). Increasing the quality of the management of personel performance. The result of the research shows that the performance of hotel X, when it is evaluated using BSC method still needs improvement in the four perspectives is of BSC and for increasing the performance of hotel X, the alternative choosen is to improve the management of personel performance in the frame BSC.
Analisis Cost-Volume-Profit untuk Perencanaan Laba pada UD. Budi Luhur Demak Erawati Kartika; Puji Setya Sunarka
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.140

Abstract

Profit is one indicator in evaluating the performance of a company. To achieve the required profit, good profit planning is needed. Because with the existence of better profit planning, the company in controlling costs will be more directed. Cost-volume-profit analysis (cost-volume-profit) is a very necessary compilation of companies wanting to do profit planning and decision making related to the relationship between costs, sales volume and prices. The purpose of this study was to study how cost-volume-profit in 2015-2016 can be used for income in 2016 at UD. Budi Luhur Demak. The method used was descriptive method. The results of this study indicated that cost-volume-profit analysis from 2015-2016 at UD. Budi Luhur increased profits while sales volume decreased and fixed costs increased. Through this cost-volume-profit analysis, it can be predicted the minimum number of sales that must be achieved to obtain agreed profits in 2016. It is better if company management can apply cost-volume-profit analysis in the profitability.