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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Nazaruddin
Master Management Program, Post Graduated School, Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Journal : Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)

 1 
DESIGN OF MEDAN CITY MARKET PD PERFORMANCE MEASUREMENT USING BALANCED SCORECARD METHOD Rika Puspita Dewi; Nazaruddin; Yeni Absah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.97

Abstract

This research aims to design a performance measurement for PD market in Medan City using the balanced scorecard method. The sampling technique used was convenience sampling, namely a sampling method whose respondents were people who volunteered for certain reasons. As the name suggests, this method selects samples from a population (people or events) whose data are easily obtained by researchers. The type of data in this research uses primary data and secondary data. Primary data is data collected by researchers directly from respondents. The research results show that from a financial perspective the results obtained for Net Profit Margin (NPM) are in the poor category because they are below >5%, Likewise, GPM is in a poor category because it is below 8.3%. From the perspective of PD Pasar Kota Medan customers, seen from the analysis, it shows satisfied results. By carrying out overall calculations using the Multiattribute Attitude Model (MAM) method, it shows a result of 92.52 and based on the categorization, it is included in the very satisfied range. From the perspective of PD Pasar Kota Medan's internal business processes, seen from the analysis, it shows good results. PD Pasar Kota Medan is able to carry out innovation processes, operational processes and after-sales processes well, and from the perspective of learning and growth, PD Pasar Kota Medan, seen from its analysis, shows very satisfactory results.
ANALYSIS MODEL AND FINANCIAL RISK MITIGATION STRATEGY IN DECISION MAKING FOR THE FEASIBILITY OF INVESTMENT IN THE DEVELOPMENT OF HYDROPELECTRIC POWER PLANT (PLTA) IN THE NORTH SUMATRA REGION Anindityo Aryo Saloko; Isfenti Sadalia; Nazaruddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.142

Abstract

The isuccess iof iimplementing ia iconstruction iproject ican ibe iseen ifrom ithe iaccuracy iin imaintaining itriple iconstraints i(cost, iquality iand itime). iProject irisk ianalysis ifor ilong-term iinvestment iand isuccessful iproject idevelopment iplanning iis ivery iimportant, imodel ianalysis iis ineeded ito imitigate irisk idue ito ithe icomplexity iof ithe iproblems ifaced iin ithe idevelopment iof ipower iprojects, iespecially ipower iplants iin iNorth iSumatra iProvince iwith ithe idevelopment iof ihydroelectric ipower iprojects i(PLTA). iThere iare irisk ievents ithat icould ihamper ithe ismooth idevelopment iof ithe i45 iMW ihydropower iplant iconstruction iproject iin ithe iNorth iSumatra iregion iwith ian iemphasis ion iinvestment ifinancial irisks. iThe ifollowing iare irisk ievents ithat iwere iidentified iand ithen iafter imeasurement iand ianalysis, irisk ipriorities iwere iobtained ithat imust ibe imanaged ifirst, iincluding: iproject ifinancing igovernance, icash iflow imanagement, idetailed icontract ispecifications, iand idifficulties iin ifulfilling imaterials. iThese irisk ievents iare imanaged iby iinterpreting ithem iin ithe imanagement iof irisk imitigation iagainst ifinancial ilosses iin ithe iimplementation iof ithe iconstruction iof ia i45 iMW ihydroelectric ipower iplant iin ithe iNorth iSumatra iregion. iThe iresults iof ithe irisk imitigation ianalysis ishowed ithat iProject iFinancing iManagement iwas ithe ifirst irisk ipriority, ithen iProject iCash iFlow iManagement iwas ithe isecond ipriority, iDetailed iContract iSpecifications iwere ithe ithird ipriority, iand iDifficulty iFulfilling iMaterials iwas ithe ifourth ipriority. iImplementation iof iresearch ifindings, inamely iprioritization iof irisk ireduction, irequires iidentifying icritical iprocesses iand iimmediately iadopting iapproaches ito iprovide ialternative icontrols ifor iidentified icritical iprocesses. iFor iexample, iif ithe itotal icost iapproach iis ia icritical iprocess, ithen iprocurement iof ihydroelectric iplant imaterials iis iconsidered ia icritical iprocess. iAn iexploratory iapproach ican ibe iused ito imanage icritical iprocesses, inamely iby imaking icontracts iwith imaterial isuppliers iso ithat imaterials iare iordered iin iadvance i(with ior iwithout ia idown ipayment) ito iarrive iaccording ito ithe iproject ischedule. iFor iother icritical iprocesses iidentified iusing iother iapproaches, iyou ican iuse ithe iresults iof irisk imitigation iprioritization ibased ion irisk ievents. iThe iapplication iof ithis imitigation ican ibe icarried iout iflexibly iaccording ito ifurther iidentification iobtained.
Co-Authors Ade Carlo Tiganna Damanik Anindityo Aryo Saloko Astrid Herera Magdalena Sipayung Cosine Melvin Sitorus Pane Isfenti Sadalia Iskandarini Muhammad Zikri Atthariq Daulay Prihatin Lumbanraja Rika Puspita Dewi Untung Tri Uripto Yeni Absah