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Dimas Suryadiyanto
"Tujuan penelitian ini adalah untuk menganalisa perubahan kinerja keuangan dan tingkat efisiensi BUMN, sebelum dan sesudah privatisasi dengan menggunakan metode DEA. Hasil penelitian menunjukan bahwa selama periode penelitian yang dilakukan, kinerja perusahaan cenderung tidak mengalami peningkatan dalam kinerja keuangan yang dilihat dari rasio keuangan. Sementara itu dalam pengukuran efisiensi, perusahaan tidak secara konsisten dalam mempertahankan nilai efisiensi yang telah diolah menggunakan model DEA. Hasil penelitian menunjukan bahwa BUMN mengalami perubahan kinerja, baik dalam kinerja keuangan, maupun efisiensi kinerja, namun beberapa BUMN mengalami penurunan, dan tidak sesuai dengan tujuan dari privatisasi, yaitu meningkatkan kinerja dan efisiensi perusahaan

The purpose of this study was to analyze changes in the financial performance and the level of efficiency of SOEs, before and after privatization by using DEA. The results showed that during the period of the research conducted, the performance of the company are less likely to experience an improvement in the financial performance of financial ratios seen. Meanwhile, in the measurement of efficiency, companies tend to be inconsistent in achieving the efficiency that has been processed using DEA models. The results showed that SOE performance changes, both in financial performance, efficiency and performance, but some SOEs has decreased, and not in accordance with the objectives of privatization, which improves the performance and efficiency of the company."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2014
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Yohana Novita Estri Handayani
"Penelitian ini membahas mengenai analisis kinerja dan masalah keagenan BUMN pada periode sebelum dan setelah privatisasi. Penelitian yang dilakukan menggunakan metode yang dkembangkan oleh Megginson, Nash dan Randenborgh (MNR). Variabel kinerja keuangan yang digunakan yaitu profitabilitas operasi, efektivitas aset, daya saing manajemen, dan leverage. Agency problem diukur melalui dua proksi, yaitu rasio asset turnover dan rasio selling and general administrative. Hasil penelitian menunjukkan bahwa profitabilitas mengalami peningkatan dan leverage mengalami penurunan sesudah privatisasi. Dan tidak terjadi perubahan pada agency problem BUMN sesudah periode privatisasi.

This thesis is focusing on the analysis of the State Owned Enterprises (SOE) performance and agency problem before and after privatization period. This research uses Megginson, Nash and Randenborgh's method (MNR). Operation profitability, asset effectivity, management's competitiveness, and leverage are used for SOE's performance variable. Agency problem variable is measured through two proxies, asset turnover ratio and selling & general administrative ratio. The results showed that after privatization, profitability has increased and leverage has decreased. Moreover, there is no changes in agency problem after privatization.
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S55398
UI - Skripsi Membership  Universitas Indonesia Library
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"The purpose of this study was to compare the financial performance at the time before and after privatization. Financial ratios used to assess the performance are profitability ratio, efficiency and investment. Profitability ratios used were return on sales (ROS), return on total assets (ROA) and return on equity (ROE)..."
TEMEN 4:2 (2009)
Artikel Jurnal  Universitas Indonesia Library
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Harahap, Jamalludin
"Program privatisasi Badan Usaha Milik Negara (BUMN) merupakan salah satu program pemerintah guna meningkatkan kinerja BUMN sampai mencapai pada kinerja excellence. Upaya untuk mencapai kinerja excellence membutuhkan strategi yang tepat. Berdasarkan strategi-strategi BUMN yang telah dijalankan, dapat dikelompokkan dalam empat pola strategi yaitu: strategi pengembangan sistem manajemen, strategi penguatan budaya GCG (Good Corporate Governance), strategi penguasaan teknologi terkini dan strategi penguasaan pasar global. Penelitian ini ingin mengkaji pertama, sejauh mana pengaruh program privatisasi dan penerapan empat pola strategi BUMN tersebut di atas terhadap tercapainya kinerja excellence. Kedua, apakah ada hubungan antara penerapan empat pola strategi BUMN dan Keberhasilan program privatisasi. Hasil penelitian ini diharapkan dapat memberi informasi bagi pengambilan keputusan baik internal maupun eksternal BUMN dalam menekankan pola strategi yang diterapkan untuk keberhasilan program privatisasi dan mengoptimalkan pencapaian kinerja excellence. Teori dan konsep yang mendasari penelitian ini antara lain pertama, dari David Pull (2002) dan Stephen Moore (1987) terkait privatisasi yang menjelaskan privatisasi dapat mendorong peningkatan kinerja, efisiensi dan produktivitas. Kedua, dari Goelsch et. Al (2002), Beslerfield (2003) dan Kapplan & Norton (2004) terkait strategi pengembangan sistem manajemen yang masing ? masing menjelaskan sistem manajemen mutu, Total Quality Management dan mapping strategy untuk mencapai kinerja excellence. Ketiga, dari OECD (2004) dan Zarkasyi, M.W (2008) terkait strategi Good Corporate Governance yang menjelaskan implementasi GCG untuk meningkatkan kinerja BUMN. Keempat, dari Board (1994), Turban (2001) dan Landon (1994) terkait strategi penguasaan teknologi terkini yang menjelaskan pentingnya penerapan sistem informasi manajemen berbasis IT guna meningkatkan kinerja organisasi. Kelima, dari Jeffry Horisan (2003), Scot Dru (2005) dan Michael Porter (2000) terkait strategi penguasaan pasar global yang menjelaskan strategi pelayanan prima dan strategi untuk memenangkan persaingan di tingkat global. Keenam dari Malcolm Baldriedge Criteria for Performance Excellence (MBCfPE) (2004) yang mengelompokkan kinerja excellence ke dalam tujuh indikator. Hipotesis mengacu teori yang telah disampaikan yaitu pertama diduga ada pengaruh yang positip program privatisasi dan empat pola strategi BUMN terhadap pencapaian kinerja excellence. Kedua, diduga ada korelasi positip antara empat pola strategi BUMN dan keberhasilan program privatisasi. Sampel penelitian adalah BUMN, anak perusahaan BUMN atau unit bisnis BUMN yang telah mengikuti program privatisasi. Total sampel yang dikirim kuesioner sebanyak 412 sampel, dan yang berhasil kembali dan dapat diolah sebanyak 188 sampel. Teknik análisis menggunakan structural equation modeling (SEM) dengan alat bantú software pengolahan data LISREL 8.70. Hasil uji reliabilitas menunjukkan nilai Cronbach Alpha sebesar 0,976 lebih besar dari 0,70, sehingga dapat dikatakan instrumen penelitian cukup dapat dipercaya sebagai alat pengumpul data. Hasil uji validitas menunjukkan nilai, t hitung dari muatan faktor semua lebih besar dari t tabel (1,96) pada tingkat signifcant 0.05, sehingga dapat dikatakan indikator hasil penelitian memiliki validitas yang baik. Hasil Penelitian ini menunjukkan pertama program privatisasi yang dijalankan selama ini memberi pengaruh yang nyata terhadap pencapaian kinerja excellence BUMN. Hal tersebut menunjukkan semakin besar keberhasilan program privatisasi akan mendorong pencapaian kinerja excellence.. Penerapan strategi BUMN yang dikelompokkan ke dalam empat bentuk strategi, hanya strategi pengembangan sistem manajemen yang memberi pengaruh nyata terhadap pencapaian kinerja excellence. Hal tersebut menunjukkan keberhasilan strategi pengembangan sistem manajemen dapat mendorong pencapaian kinerja excellence. Penerapan ketiga strategi yang lain yaitu strategi penguatan budaya GCG, strategi penguasaan teknologi terkini dan strategi penguasaan pasar global tidak berpengaruh nyata terhadap pencapaian kinerja excellence. Berdasarkan hasil identifikasi menunjukkan, penerapan strategi penguatan budaya GCG tidak berpengaruh nyata disebabkan beberapa indikator yang selama ini belum dijalankan secara lengkap dan tepat seperti pengembangan GCG dalam rencana jangka panjang perusahaan (RJP) , melakukan analisa SWOT dalam menyusun strategi GCG, penerapan prinsip dasar GCG seperti keadilan dan keterbukaan belum benar - benar memenuhi harapan pihak ? pihak terkait. Penerapan strategi penguasaan teknologi terkini tidak berpengaruh nyata disebabkan selama ini beberapa indikator terkait strategi penguasaan teknologi terkini belum benar ? benar dijalankan BUMN yaitu master plan IT, penerapan ISO 27001, knowledge management berbasis IT, aplikasi paperless, pemantauan kinerja berbasis IT, dan sistem proteksi. penerapan strategi penguasaan pasar global tidak berpengaruh nyata disebabkan beberapa indikator strategi penguasaan pasar global belum benar?benar dijalankan BUMN. Beberapa indikator tersebut antara lain analisa SWOT mengacu lima kekuatan persaingan, formulasi strategi yang menjabarkan strategi dari tingkat holding sampai unit bisnis dan kebijakan cluster. Kedua, program privatisasi memiliki korelasi positip dengan strategi pengembangan sistem manajemen, strategi penguatan budaya GCG, strategi penguatan pasar global. Hal tersebut menunjukkan keberhasilan penerapan empat pola strategi BUMN tersebut di atas ada korelasi dengan keberhasilan program privatisasi. Berdasarkan hasil penelitian maka rekomendasi yang dapat disampaikan pertama; Pemerintah perlu mendorong percepatan program privatisasi agar upaya untuk mencapai kinerja excellence bisa segera terwujud. Kedua; Manajemen internal BUMN perlu memberi perhatian terhadap penerapan strategi pengembangan sistem manajemen, karena keberhasilan strategi ini memberikan pengaruh nyata terhadap pencapaian kinerja excellence. Ketiga; Manajemen internal BUMN perlu memperhatikan terhadap beberapa indikator pada strategi penguatan budaya GCG seperti pengembangan GCG dalam rencana jangka panjang perusahaan (RJP), analisa SWOT dalam menyusun strategi GCG, penerapan prinsip dasar GCG seperti keadilan dan keterbukaan agar penerapan strategi tersebut dapat berpengaruh nyata terhadap pencapaian kinerja yang excellence. Keempat, Manajemen internal BUMN perlu memperhatikan terhadap beberapa indikator pada strategi penguasaan teknologi terkini yaitu master plan IT, penerapan ISO 27001, knowledge management berbasis IT, aplikasi paperless, pemantauan kinerja berbasis IT, dan sistem proteksi, agar penerapan strategi tersebut dapat berpengaruh nyata terhadap pencapaian kinerja excellence. Kelima, Manajemen internal BUMN perlu memperhatikan terhadap indikator pada strategi penguasaan pasar global yaitu analisa SWOT mengacu lima kekuatan persaingan, formulasi strategi yang menjabarkan strategi dari tingkat holding sampai unit bisnis dan kebijakan cluster agar penerapan strategi tersebut dapat berpengaruh nyata terhadap pencapaian kinerja excellence. Keenam, manajemen internal BUMN perlu memperkuat penerapan empat pola strategi agar program privatisasi dapat berhasil sesuai dengan sasaran yang ditetapkan.

Privatization of the state?owned enterprises (BUMN) is one of the government programs to improve the performance of BUMN in order to achieve performance excellence. In order to achieve the performance excellence, it is necessary to set up the right strategy. Based on the BUMN Strategies which have been done, can be classified into four strategies namely: The development management system strategy, Strengthening the corporate culture strategy of Good Corporate Governance (GCG), The strategy of mastering the latest technology and The strategy of global marketing. This research is striving to examine: First, the extent of the impact of privatization programs and the implementation strategy of the four patterns strategy of the state ? owned enterprises mentioned above on the achievement of performance excellence. Second, this research also wanted to examine whether there is a connection between the privatization program and the application of the four patterns strategy of the state-owned enterprises. The results of the research are expected to provide information for decision making both internal and external of the BUMN in stresing that the strategy implemented to optimize the performance excellence and the success of the privatization program . The theories and the concepts that underlie this research include: First, the theories and the concepts of David Pull (2002) and Stephen Moore (1987) on privatization which describe the privatization may encourage improvement of performance, efficiency and productivity. Second, the theories and concepts of Goetsch et al (2002), Beslerfield (2003) and Kapplan & Norton (2004) on strategy development of management system, each of which describes the quality management system, total quality management and the mapping strategy to achieve performance excellence. Third, the theories and the concepts from OECD (2004) and Zarkasyi, M.W (2008) related to the Good Corporate Governance strategy that describes the implementation of good corporate governance to achieve performance excellence. Fourth, the theories and the concepts of Board (1994), Turban (2001) and Landon (1994) related to the mastering of the latest technology that explain the importance of the application of management information system based on information technology in order to improve the performance of the organization. Fifth, the theory and the concepts of Jeffry Horisan (2003), Scot Dru (2005) and Michael Porter (2000) related to global marketing strategy that explains the importance of managing the enterprises?s strategy, excellent services and cluster strategy in order to win the competition at the global level. Sixth, the theories and the concepts of Malcolm Baldriedge Criteria for Performance Excellence (MBCfPE) (2004) related to performance excellence that classify the performance excellence into seven indicators. The hypothesis of this research refers to the theories and the concepts that have been presented: First, it is assumed that there are positive impacts of the privatization program and the four pattern strategies of the BUMNtowards the achievement of performance excellence. Second, related to positive correlation between the privatization program and the four patterns of strategy of the BUMN is acceptable. The samples of this research were the BUMN and its subsidiary enterprises or its Strategic Business Unit that have undergone a process of privatization. The total samples were sent questionnaires as many as 412 samples, of which made it back and as many as 188 samples can be processed. Analysis technique using Structural Equation Modeling (SEM) with the tools of data processing soft ware LISREL 8.70. The Reliability test results demonstrate the value, t calculated from the load factor of all is greater that t table (1,96) at 0,05 significant level, so it can be said to be indicators of having adequate and good validity of the research. The result of this research i.e. First, the privatization program gave the real impact towards the achievement of the performance excellence of the state-owned enterprises. This suggest that the greater success of the privatization program will promote the achievement of performance excellence. The implementation of strategies that are grouped into four patterns strategy, only the strategy of developing management system that gives the real impact on the achievement of performance excellence. This suggest that the success of developing the strategy of management system will give the real impact on the achievement of performance excellence. The other three strategies, namely the strategy of strengthening of corporate culture of GCG, mastering strategy of the latest technology and global market coverage strategy had no significant effect. Due to some indicators which are not yet implemented completely and correctly such as the development of GCG in the enterprises long-term plans, conducting SWOT analysis in formulating the strategy of GCG, implementing the basic principles of GCG such as justice and openness has not yet really meet the expectations of the parties concerned. The strategy of mastering of the latest technology caused no significant effect due to several indicators such as not yet actually run information technology (IT) master plan of the state-owned enterprises, implementation of ISO 27001, IT based knowledge management, paperless applications, IT-based performance monitoring, and protection system. The strategy of global market coverage had no significant effect due to several indicators i.e. the global market coverage strategy is not really run by the state ? owned enterprises. Some of the indicators among others SWOT analysis refers to the five forces of competition, the formulation strategy that outlines a strategy of the holding enterprises up to the unit level and the cluster policy. Second, the strategy of developing the management system, strengthening the corporate culture of good corporate governance, the strategy of strengthening of the global market coverage have a positive correlation with the success of privatization program. Based on the result of this research, so the recommendation can be made, i.e first, the government should encourage the acceleration of the privatization program in order to achieve performance excellence. Second, The internal management of the BUMN need to give attention to the strategy of developing management system, because the success of implementing this strategy will provide a real impact on the achievement of performance excellence. Third, some indicators on the strategy of strengthening of the corporate culture of GCG that is the development of GCG, implementation of basic principles of GCG such as justice and openness in order the implementation of the strategy will have a real impact on the achievement of performance excellence. Fourth, some indicators of the mastering of the latest technology such as master plan of the IT, implementation of ISO 27001, IT-based knowledge management , paperless application, IT- based monitoring system and the protection system should be implemented in order to achieve a real impact toward the achievement of performance excellence. Fifth, the indicators of the strategy of the global market coverage that is the SWOT analysis refers to the five forces of competition, the formulation of the strategy that explain the strategy from the level of holding enterprises up to the business unit level and the cluster policy should be clear so that the implementation of the strategy will have the real impact towards the achievement of performance excellence. Sixth, The internal management of the BUMN need to give attention to the implementation of four strategy models to achieve performance excellence in order to be able to achieve the objectives of privatization program ."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2012
D1349
UI - Disertasi Open  Universitas Indonesia Library
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Diny Sulistyowati
"Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan perusahaan terhadap pengungkapan emisi karbon. Selain itu, penelitian ini bertujuan mengetahui pengaruh kinerja lingkungan dan tata kelola tingkat negara mempengaruhi hubungan kinerja keuangan dengan pengungkapan emisi karbon. Proksi kinerja lingkungan negara menggunakan Environmental Performance Index (EPI), sedangkan proksi tata kelola negara menggunakan Worldwide Governance Indicator (WGI). Sampel penelitian ini adalah 717 observasi yang memiliki skor pengungkapan emisi karbon tahun 2011-2013 dan Environmental Performance Index serta Worldwide Governance Indicators pada tahun 2010-2012. Hasil penelitian ini membuktikan bahwa kinerja keuangan berbasis akuntansi maupun pasar memiliki pengaruh positif terhadap pengungkapan emisi karbon. Selanjutnya hasil dari penelitian ini, kinerja lingkungan negara memperkuat hubungan kinerja keuangan berbasis akuntansi dan pasar dengan pengungkapan emisi karbon. Selanjutnya, tata kelola negara tidak memiliki pengaruh terhadap hubungan kinerja keuangan berbasis akuntansi dan pasar dengan pengungkapan emisi karbon diduga disebabkan oleh keketatan negara terhadap kinerja lingkungan terkait emisi karbon tidak dapat menyentuh pengaturan terhadap kewajiban perusahaan untuk melakukan pengungkapan emisi karbon yang masih bersifat sukarela. Dengan demikian, pengaruh kinerja keuangan berbasis akuntansi dan pasar sama-sama tidak berpengaruh terhadap pengungkapan emisi karbon di negara yang memiliki governance semakin baik atau semakin buruk.

This study aims to examine the effect of the financial performance on carbon emissions disclosure. Furthermore, this study is also aims to examine the effect of environmental performance and governance in the country level on influencing the relation of financial performance and carbon emissions disclosure. A proxy for the country level environmental performance used the Environmental Performance Index (EPI), while the proxy governance used the Worldwide Governance Indicators. The sample of this study are 717 observations which had carbon emissions disclosure, Environmental Performance Index and the Worldwide Governance Indicators in 2010-2012. The results of this study demonstrate that financial performance with accounting-based and market-based measurement have a positive significant effect on the carbon emissions disclosure. Furthermore, the results of this study, the environmental performance strengthened relationship between accounting-based measurement and market-based measurement between financial performance and carbon emissions disclosure. Furthermore, the country level governance has no significant effect for relationship between financial performance with accounting based measurement and carbon emissions disclosure due to the stringency country that related to the environmental performance policy of carbon emissions cannot touch regulation of the company's obligation to make carbon emission disclosure which still voluntary. Therefore, the effect of accounting based and market based measurement of financial performance equally have no effect on the carbon emission disclosure in countries that have better or worse governance."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
S59513
UI - Skripsi Membership  Universitas Indonesia Library
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Nadira Salsabila
"ABSTRAK
Usaha Kecil Mikro Menengah (UMKM) memiliki peran penting dalam pembangunan ekonomi karena pertumbuhan wirausaha membawa perbaikan ekonomi bagi suatu negara. Mayoritas tenaga kerja di Indonesia bekerja di sektor UMK dengan jumlahnya yang mencapai 97%. Jumlah pertumbuhan ekonomi di Sulawesi Selatan sebesar 7,23% merupakan kedua tertinggi di Indonesia. Kinerja keuangan dapat dianalisis melalui kinerja non-keuangan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh motivasi intrinsik dan risk-taking propensity terhadap kinerja keuangan dengan kinerja non-keuangan sebagai variabel mediasi di UMK. Penelitian ini menggunakan pendekatan kuantitatif dengan total responden yang berpartisipasi sebanyak 705 pemilik UMK dan menggunakan metode analisis Structural Equation Modelling (SEM) untuk mengetahui hasil dari pengumpulan data yang telah dilakukan. Peneliti membuat model dengan menggabungkan beberapa literatur yang didasarkan pada teori yang sudah ada sebelumnya. Penelitian ini bersifat empiris. Setelah melakukan pengolahan data, hasil penelitian menunjukkan bahwa risk-taking propensity tidak berpengaruh secara signifikan terhadap kinerja keuangan, tetapi jika dimediasi dengan kinerja non-keuangan hasilnya akan mempengaruhi kinerja keuangan. Selain itu, sebagian besar bisnis UMK di Sulawesi Selatan berada pada sektor jasa perdagangan. Keterbatasan dalam penelitian ini adalah penelitian hanya dilakukan di UMK Sulawesi Selatan.

ABSTRACT
Small Medium Enterprises (SMEs) has an important role in economic development because the growth of entrepreneur brings economic improvement for a country. The majority of workers in Indonesia work in the SMEs sector with the amount of labor reached 97%. The number of economic growth in South Sulawesi reached the second highest in Indonesia with percentage amount 7.23%. The business financial performance can be analysed through non-financial performance. The purpose of this paper is to analyze the influence of intrinsic motivation and risk-taking propensity on business financial performance with non-financial performance as mediation in SMEs. The research was conducted using quantitative survey data were analyzed through Structural Equation Modeling (SEM) models with 705 respondents who participated in this survey. Researchers make a model by combining some literature because there has been no research with the model. But it is based on established theories. This paper empirically studies about the influence of intrinsic motivation and risk-taking propensity on business financial performance in Micro and Small Enterprise (MSE). After processing the data, researcher found that risk-taking propensity has no significant influence on business financial performance, but if mediated with nonfinancial performance, it will affect business financial performance. Besides that, the majority of MSE business in South Sulawesi is trading services. The limitations in this study only focus on MSEin South Sulawesi."
Depok: Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2018
T50401
UI - Tesis Membership  Universitas Indonesia Library
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Aron Nathan Yehezkiel
"Penelitian ini bertujuan untuk menganalisis pengaruh laporan Environment Social and Governance (ESG) terhadap kinerja keuangan BUMN di Indonesia. Penelitian ini menggunakan sampel 55 perusahaan BUMN dan perusahaan non BUMN yang terdaftar pada Bursa Efek Indonesia dari tahun 2017-2021. Metode penelitian dalam studi ini menggunakan regresi panel model dengan balanced panel data. Metode estimasi yang digunakan adalah Fixed Effect Model (FEM) dan Random Effect Model (REM). Hasil studi menunjukkan adanya pengaruh negatif, namun tidak signifikan pada ESG terhadap kinerja keuangan BUMN dan adanya pengaruh negatif dan signifikan pada ESG terhadap kinerja keuangan perusahaan non BUMN pada periode 2017-2021. Pengaruh negatif ini memungkinkan perusahaan baik BUMN maupun non BUMN untuk mempertimbangkan kembali kegunaan dan kepentingan ESG dalam mendukung kinerja keuangan perusahaaannya.

This study aims to analyze the effect of Environment Social and Governance (ESG) reports on the financial performance of SOEs in Indonesia. This study used a sample of 55 state-owned companies and non-state-owned companies listed on the Indonesia Stock Exchange from 2017-2021. The research method in this study uses a panel regression model with balanced panel data. The estimation method used is the Fixed Effect Model (FEM) and Random Effect Model (REM). The results of the study show that there is a negative, but not significant, effect of ESG on the financial performance of SOEs and a negative and significant effect of ESG on the performance of non-SOE financial companies for the 2017-2021 period. This negative influence allows both state-owned and non-state-owned companies to reconsider the usefulness and importance of ESG in supporting their company's financial performance"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2023
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Cecilia Puspita Wijaya
"Tujuan dari studi ini adalah untuk membuat laporan keuangan dan melakukan analisis kinerja keuangan pada salah satu Usaha Mikro, Kecil, Menengah (UMKM) yang bernama Luxe Dental and Aesthetic Center yang bergerak di industri klinik kecantikan estetik. Ini adalah studi kualitatif dengan menggunakan metode business coaching. Hasilnya menunjukkan proses pembuatan laporan keuangan yang terdiri dari laporan posisi keuangan, laporan laba rugi dan laporan arus kas dan melakukan analisis kinerja keuangan dengan menggunakan common-size laporan keuangan dan rasio profitabilitas. Hasil dari pembuatan laporan keuangan dan analisis kinerja keuangan berguna untuk memetakan dan menjelaskan kondisi dari kinerja UMKM dan meningkatkan kemampuan UMKM untuk mengevaluasi kinerjanya dibandingkan kompetitor guna meningkatkan efisiensi kinerja.

The aim of this study was to make financial statements and to conduct financial performance analysis at Micro, Small and Medium Enterprises (MSMEs) called Luxe Dental and Aesthetic Center which is engaged in the aesthetic beauty clinic industry. This study is a qualitative study using the business coaching method. The results showed the process of making financial statements consisting of balance sheet, income statement and cash flow statement as well as analyzing financial performance using common size financial statements and profitability ratios. The results of making financial reports and financial performance analysis are useful for mapping and explaining the financial performance of MSME and increasing the ability of MSME to evaluate their performance compared to competitors in order to improve performance efficiency."
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2021
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Dita Adi Kokasih
"Penelitian ini bertujuan untuk melakukan pengukuran kinerja DJP dengan DEA dan MPI menggunakan IKU. Metode dalam penelitian ini adalah DEA dan MPI. Kesimpulan dari penelitian ini menunjukkan bahwa kinerja DJP dengan DEA mengalami peningkatan yang signifikan antara tahun 2012-2014 kecuali pada internal process perspective. Kinerja DJP dengan MPI menunjukan peningkatan pada periode 2012-2013 dengan rata-rata MPI 1,05. Fakor peningkatan rata-rata efisiensi 1,26 mendukung terhadap peningkatan kinerja namun rata-rata teknologi mengalami penurunan 0,90. Pada periode 2013-2014 rata-rata MPI menunjukkan peningkatan kinerja 1,05. Faktor peningkatan rata-rata efisiensi 1,17 mendukung terhadap peningkatan kinerja namun teknologi mengalami penurunan 0,90.

This study aims to measure the performance DGT with DEA and MPI using KPI. The methods used in this research are the DEA and MPI. The conclusion from this study indicates that the performance DGT with DEA increases significantly between the years 2012-2014 except the internal process perspective. DGT performance with MPI shows an increase in the period 2012-2013 with average of MPI 1.05. Increase in the average efficiency to 1.26 has support performance improvement, but the average of technology decreases to 0.90. In the 2013-2014 period the average of MPI shows performance improvement 1.05. Increasing in the average of efficiency to 1.17 has support performance improvement but the technology decreases to 0.90.
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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UI - Tesis Membership  Universitas Indonesia Library
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Salma Yusrina Surjaatmadja
"Penelitian ini bertujuan untuk menguji pengaruh dari intellectual capital terhadap kinerja keuangan perusahaan teknologi di empat negara Associations of Southeast Asian Nations (ASEAN). Penelitian menggunakan pendekatan kuantitatif dengan menggunakan model Value Added Intellectual Coefficient (VAIC™) dari Pulic (1998 dan 2004). Di dalam penelitian ini, baik pengaruh VAIC™ maupun unsur-unsur pembentuknya yaitu aset fisik, human capital, dan structural capital terhadap variabel kinerja keuangan perusahaan berdasarkan nilai buku (dengan proksi Net Profit Margin, Return of Assets, dan Return of Equity), dan secara pasar (dengan proksi Market to Book Value). Adapun sampel penelitian menggunakan data 127 perusahaan teknologi di Indonesia, Singapura, Malaysia dan Thailand. Perusahaan teknologi yang dimaksudkan adalah perusahaan yang bergerak pada subsektor financial technology, software & Information Technology, dan technology equipment. Hasil penelitian menunjukkan adanya pengaruh dari structural capital dan aset fisik terhadap kinerja keuangan perusahaan berdasarkan nilai buku. Penelitian ini juga menunjukkan adanya perbedaan yang signifikan terkait dampak intellectual capital berikut dengan ketiga unsur pembentuknya di antara empat negara ASEAN yang diteliti.

This study aims to examine the effect of intellectual capital on the financial performance of technology companies in the four Associations of Southeast Asian Nations (ASEAN) countries. This research uses a quantitative approach using the Value Added Intellectual Coefficient (VAIC™️) model from Pulic (1998, 2004). In this study, both the influence of VAIC™️ and its constituent elements, namely physical assets, human capital, and structural capital on the company's financial performance variables based on book value (with Net Profit Margin, Return of Assets, and Return of Equity as proxies), and market value (with Market to Book Value as the proxy). The research sample uses data from 127 technology companies in Indonesia, Singapura, Malaysia and Thailand. The technology companies refer to companies engaged in the financial technology, software & Information Technology, and technology equipment sub-sectors. The results of the study show that the structural capital and physical assets affect the company's financial performance based on book value. This study also shows that there are significant differences on the impact of intellectual capital and its three constituent elements amongst the four ASEAN countries that are studied"
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2021
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