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Total Quality Management (TQM) Terhadap Kinerja Keuangan Dengan Kualitas Kerja Sebagai Variabel Mediasi Pada Perusahaan Manufaktur Suwono Suwono; Reza Rahmadi Hasibuan
Jurnal E-Bis Vol 6 No 2 (2022): Vol. 6 No. 2 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i2.1019

Abstract

Manajemen mutu adalah strategi untuk terus meningkatkan kinerja (perbaikan kinerja berkelanjutan) di semua tingkat operasi dan proses organisasi, serta di semua area fungsionalnya, dengan memanfaatkan orang dan sumber daya keuangannya. Permasalahan pada penelitian ini adalah menurunnya tingkat kualitas kerja dan kinerja keuangan perusahaan manufaktur setelah terjadinya pandemi Covid-19, sehingga dengan TQM dapat menganalisis permasalahan tersebut. Tujuan dari penelitian ini adalah untuk menganalissi total quality managemen terhadap kinerja keuangan dengan kualitas kerja sebagai mediasi. Metode penelitian ini dengan menggunakan regresi linier berganda dengan sampel sebanyak 100 orang pada perusahaan manufaktur di Kabupaten Banyumas, termasuk manajer keuangan dan karyawan. Hasil penelitian ini adalah bahwa fokus pelanggan tidak berpengaruh pada kualitas kerja, perbaikan terus-menerus berdampak, obsesi kualitas berdampak, kerja tim berdampak, dan keterlibatan dan pemberdayaan karyawan berdampak pada kedua pekerjaan. kualitas pekerjaan tidak ada hubungannya dengan kesuksesan finansial.
Factors Influencing the Implementation of SAK EMKM to Msmes in Kesugihan District, Cilacap Regency Suwono; Muhamad Rijal Pamungkas; Hatta Setiabudhi
International Journal of Advanced Technology and Social Sciences Vol. 1 No. 4 (2023): December 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijatss.v1i4.960

Abstract

This research aims to examine the influence of socialization of SAK EMKM, understanding of accounting and educational level  on the implementation of SAK EMKM. The focus of this study is on MSME owners in Kesugihan District, Cilacap Regency. A total of 70 data were collected using  survey method with purposive sampling technique. The tool used to analyze the variable relationships in this study is Partial Least Squares (PLS) with  SmartPLS implementation. Research results show that educational level does not affect the implementation of SAK EMKM. On the other hand, different understandings of financial reporting and the socialization of SAK EMKM affect the implementation of SAK EMKM
ANALISIS KEPUTUSAN INVESTASI SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO (PER) (Studi Kasus Pada Saham yang termasuk kedalam Jakarta Islamic Index Tahun 2016-2018) Suwono Suwono; Sartinah Sartinah
AmaNU: Jurnal Manajemen dan Ekonomi Vol. 4 No. 2 (2021)
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52802/amn.v4i2.162

Abstract

This research has the background of many government regulations in the financial sector, especially in the capital market, which causes many investors who want to invest in shares to obtain optimal profits. Therefore, investors need to do a stock valuation first. Stock valuation can be done by investors by analyzing shares through the company's condition, both internally and externally. This is in accordance with the objectives of the research, which is to know the description of the company's financial performance and to know the fairness of the stock price. Knowing the fairness of stock prices can be done through fundamental analysis with the Price Earning Ratio approach. The population in this study are shares included in the Jakarta Islamic Index which were listed on the Indonesia Stock Exchange in 2016-2018. Sampling using a purposive sampling technique and obtained three company shares, namely PT. AKR Corporindo, Tbk, and PT. Unilever Indonesia, Tbk. and PT. United Tractors, Tbk. Data collection techniques using documentation. Data analysis techniques using the PER approach.The results of the study showed that the shares in the three company shares that were used as research samples, namely PT. AKR Corporindo, Tbk. with intrinsic value of Rp.2,996., and PT. Unilever Indonesia, Tbk. with an intrinsic value of Rp.45,366, is in an Overvalued condition, which is intrinsic value is smaller than the market price. The decision that can be taken is to sell shares. While PT. United Tractors, Tbk. with an intrinsic value of Rp.26,293 being in an Undervalued condition, which is an intrinsic value greater than the market price. The decision that can be taken is to buy shares.
ANALISIS RASIO CAMEL UNTUK MENGUKUR TINGKAT KESEHATAN BANK PADA PT. BPRS BUMI ARTHA SAMPANG TAHUN 2019-2021 Suwono; Mutia Pamikatsih; Yuli Amelianti
AmaNU: Jurnal Manajemen dan Ekonomi Vol. 6 No. 1 (2023)
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

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

Abstract

This study aims to determine the soundness level of the bank at PT BPRS Bumi Artha Sampang in 2019-2021 and to determine the development of its soundness level. This assessment uses the CAMEL method which consists of 5 aspects, namely aspects of Capital, Asset Quality, Management, Earning and Liquidity. The capital aspect uses the CAR ratio, the asset quality aspect uses the KAP ratio, the management aspect uses the NPM ratio, the earning aspect uses the ROA and BOPO ratios, and the Liquidity aspect uses the FDR ratio. Assessment of the soundness level of a bank is needed by various interested parties, especially for the bank so that it can find out the development of its soundness level and can be used as material for consideration and evaluation to determine future plans. This research is a type of quantitative descriptive research. Data source used is secondary data derived from the annual financial report of PT. BPRS Bumi Artha Sampang for 2019-2021 which was obtained directly from the bank. Data collection techniques in this study used document analysis techniques, namely by analyzing financial statements using the CAMEL method to determine the soundness level of the bank. The results of this research are in 2019 and 2020 PT. BPRS Bumi Artha Sampang is in an unhealthy position with a total score of 58.20 and 61.14. Whereas in 2021 the total CAMEL score will increase to 66.60 so that it is quite healthy. The development of the bank's soundness level is always increasing, but the bank must continue to improve its performance so that the bank's soundness level will be even better in the future.