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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Nurmalina, Rina
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Indonesian Accounting Research Journal

 1 
Analisis Crash Program pada Piutang Negara di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Bandung Tahun 2021-2022 Karima Fizana, Urba; Nurmalina, Rina
Indonesian Accounting Research Journal Vol 4 No 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5120

Abstract

State receivables are part of state finances that need to be managed optimally in order to increase state revenues. One of the government's efforts to increase state revenues is through accelerating the settlement of state receivables by establishing a crash program. The purpose of this study is to analyze the crash program on state receivables at the KPKNL Bandung. The research method used is qualitative, with primary and secondary data obtained from interviews and documentation. Settlement of state receivables after the crash program mechanism was carried out at the KPKNL Bandung showed quite good results with the achievement of accelerated settlement of state receivables as indicated by an increase in the number of state receivables files that were completed with repayment and at the same time easing the debt burden of the debtor.
Penerapan Balanced Scorecard Dalam Pengukuran Kinerja Pada BLUD UPT Angkutan Dinas Perhubungan Pemerintah Kota Bandung Nurfahmiadi, Farhan; Nurmalina, Rina
Indonesian Accounting Research Journal Vol 4 No 3 (2024): Indonesian Accounting Research Journal (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i3.6105

Abstract

This study aims to determine the performance of BLUD UPT Transportation of Transportation Department City of Bandung using the Balanced Scorecard method based on four perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses quantitative methods with a descriptive analysis approach. The type of data uses subject and documentary data. The population in this study were employees of BLUD UPT Transportation Dishub Bandung City and the Community. Data testing uses validity and reliability tests. Data analysis methods in financial perspectives use the concept of value for money by analysis economic ratios, effectiveness ratios, and efficiency ratios, in non-financial perspectives using service quality (servqual) analysis. The results of the performance measurement research at BLUD UPT Transportation of the Bandung City Transportation Agency as measured using the Balanced Scorecard method from a financial perspective based on the concept of value for money in the economic ratio obtained a score of 54%, in the effectiveness ratio obtained a score of 62%, and in the efficiency ratio obtained a score of 96%. The results on the customer perspective obtained a score of 75%. The internal business process perspective obtained a score of 71%. The growth and learning perspective obtained a score of 70%.
Co-Authors Afriady, Arif Aprilliawati, Yeti Dian Imanina Burhany Hendi Rohendi, Hendi Iwan Setiawan Karima Fizana, Urba Mulyandani, Vina citra Novianty, Ira Nurfahmiadi, Farhan Nurgina, Shafa Adinda Sembiring, Etti Ernita