scholarly journals Assessment of Business Process Alignment to IT Business Objectives

Techno Com ◽  
2018 ◽  
Vol 17 (3) ◽  
pp. 290-301
Author(s):  
Vincentius Octavianus ◽  
Harryston Nagata ◽  
Johanes Fernandes Andry
Keyword(s):  
Qualitative Research ◽  
Business Process ◽  
Balanced Scorecard ◽  
Research Method ◽  
Maturity Level ◽  
Household Appliances ◽  
Business Objectives ◽  
Manufacturing Company ◽  
Process Manufacturing ◽  
A Company

Manufacturing company is a company engaged in the manufacture of household appliances such as plastic houseware, bushels food, rice bucket, and so forth. the company has implemented an application in running the business process of goods sales and goods (inventory). However, there is a problem in the application that is used to support the activity in the business process that is the discrepancy with the needs of users of the application and will be an assessment of the business process. Therefore, the authors take this topic. The purpose of this study is to determine the deficiencies that occur in the company, so the author can provide recommendations to the company about what should be improved. The research method used in this research is qualitative research and data obtained from the interview. In this study, the assessment of the business process Manufacturing company using COBIT 4.1 and Balanced Scorecard (BSC). This research focuses on PO3 (Determine Technological Direction) domains, PO4 (Communications Management Aims and Direction), PO8 (Manage Quality), and AI4 (Enable Operation and Use). From the research that has been done, the results show that this company has not reached the expected maturity level.

scholarly journals Evaluation of Information Technology Governance in Banking Companies Using BSC and COBIT 4.1

2021 ◽  
Vol 2 (2) ◽  
pp. 23-27
Author(s):  
Elvis Pawan
Keyword(s):  
Information Technology ◽  
Balanced Scorecard ◽  
Industrial Revolution ◽  
Maturity Level ◽  
The Balanced Scorecard ◽  
Average Value ◽  
Technology Governance ◽  
Business Change ◽  
Information Technology Governance ◽  
A Company

Abstract - The era of industrial revolution 4.0, the progress of companies to achieve their vision and mission goals, is largely determined by the role of information technology, especially banking companies such as BPR PMM, the problem is that BPR PPM has not fully realized the importance of managing a business change, in order to maintain the company's existence. To determine the maturity level of the application of information technology in a company, it is necessary to conduct a thorough evaluation. In this study, there are seventeen processes in Cobit 4.1 that are solved on an internal balanced scorecard perspective. Cobit is a framework that is very well used in measuring the effectiveness of the application of information technology, while the balanced scorecard (BSC) is a framework that is very suitable to be applied to measure or assess the performance of a company. The combination of the two frameworks can provide a clear picture of internal perspectives that can be used by company leaders in improving information technology governance. This study resulted in a conclusion that the company maturity level in terms of business change management based on Cobit 4.1 and the internal balanced scorecard perspective has an average value of 2.90 at level 3 with defined categories.

scholarly journals ANALISIS PENERAPAN PSAK NO. 23 TENTANG PENDAPATAN PADA PT. PEGADAIAN CABANG MEGAMAS MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Claudia Relia Musadi ◽  
Herman Karamoy ◽  
Hendrik Gamaliel
Keyword(s):  
Qualitative Research ◽  
Financial Services ◽  
Research Method ◽  
Descriptive Analysis ◽  
Fair Value ◽  
Revenue Recognition ◽  
Production Factors ◽  
Income Statement ◽  
Main Activity ◽  
A Company

Revenue is one of the most important elements of the formation of income statement within a company. Revenue is due to the company's activities in utilizing production factors for self-sustaining and growth. This research was conducted at PT. Pegadaian Cabang Megamas Manado, a company engaged in financial services whose main activity is to disburse loan money on the basis of legal lien. The purpose of this study is to analyze the process of recognition, pemgukuran, and disclosure of income from PT. Pegadaian Cabang Megamas Manado by using PSAK No. 23 on Revenue as a comparison. The method used is qualitative research method, that is descriptive analysis. The results showed, the recognition of income at PT. Pegadaian Cabang Megamas Manado is recognized based on accrual basis in which income is recognized upon acquisition of goods or services. The measurement of income is recorded at the amount of cash received or at fair value provided for the income. Revenue disclosures are made on the basis of each income post. Recognition, measurement, and disclosure of income at PT. Pegadaian Cabang Megamas Manado is in accordance with PSAK No. 23.Keywords:  Revenue, Recognition, Measurement, Disclosure

scholarly journals Effect of Non-Financial Performance towards Financial Performance Moderated by Information Disclosure

2019 ◽  
Vol 22 (2) ◽  
Author(s):  
Veranda Aga Refmasari ◽  
R A Supriyono
Keyword(s):  
Financial Performance ◽  
Business Process ◽  
Balanced Scorecard ◽  
Information Disclosure ◽  
Research Method ◽  
Research Result ◽  
Consumer Learning ◽  
Survey Technique ◽  
Financial Performance Measures ◽  
Internal Business Process

This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. A tool used to measure performance values in a comprehensive, coherent, measurable, and balanced was balanced scorecard (Kaplan and Norton, 1992). This research method was quantitative with survey technique. The research result showed that non-financial performance measures were consumer, learning and growth affect financial performance, but the research result showed that the performance of the internal business process did not affect financial performance. With a cause-effect relationship learning and growth affected the internal business process, and internal business process affected the customers. Information disclosure did not affect non-financial performance relationship towards financial performance. Theoretical implications gave the contribution to the management accounting literature. Practically, given the knowledge for manager related to communicating the strategy which was well formulated to either manager under it. Academically, it was hoped to be able to give insight and knowledge for further research.

scholarly journals The Determination of Performance Measures by Using a Balanced Scorecard Framework

2019 ◽  
Vol 11 (1) ◽  
pp. 43-56
Author(s):  
Irem Kefe
Keyword(s):  
Balanced Scorecard ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
Manufacturing Company ◽  
Strategy Map ◽  
Owned Company ◽  
The Relationship ◽  
A Company

Abstract The aim of this study was to determine the contributions of the balanced scorecard (BSC) methods to identify the relationship between the objectives and activities and examine how the BSC should be formed in a manufacturing company. The BSC framework was examined via a case study in a yarn manufacturing company. The activities to be carried out by the company to achieve its objectives and how the appropriate measures are determined in evaluating the contribution of the activities to the achievement of objectives are explained under the BSC approach. The BSC implementation and adaptation have facilitated in a family owned company because of its fast decision-making process. Objectives are made clear in accordance with the company’s strategy and causal relationship between objectives and activities are linked by the strategy map. The BSC implementation shows that financial measures are not enough to evaluate the effects of all the activities on the objectives in a company. The cooperation between departments in the company and the efficiency of corporation meetings increases. The meetings have become more result-oriented due to clarifying objectives and responsibility of individual levels.

scholarly journals PENGARUH REWARD DAN PUNISHMENT SEBAGAI SKEMA HASIL EVALUASI KINERJA KARYAWAN PADA PERUSAHAAN SWASTA

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
𝐑𝐚𝐡𝐦𝐚𝐭 𝐀𝐫𝐟𝐚𝐧 ◽  
Geta Ambartiasari
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Employee Performance ◽  
Evaluation Result ◽  
Subject And Object ◽  
Executive Position ◽  
A Company ◽  
Reward And Punishment ◽  
Descriptive Qualitative

The issue at this writing is about the results of the evaluation was run by a company after they to be the best company since last two years, it was interesting to discuss how evaluation result conducted on reward and punishment. The desire to know about how to stimulate employee performance with these two methods is worth executing. So it found the implementation of the reward is better to run than the punishment, but the reward and punishment should be run together. When running the punishment company need to give gradual warning to employee, because the purposes of reward and punishment are to increase employee performances. The research method used in this journal descriptive qualitative research with subject and object of this research is an employee at sales executive position and supported by observations from data collected.

scholarly journals IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Brenda M L Kawatu ◽  
Nadiya R Tamaka ◽  
Lady D Latjandu
Keyword(s):  
Performance Assessment ◽  
Performance Appraisal ◽  
Business Process ◽  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
A Company

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard

scholarly journals Corporate Social Responsibility (CSR) Program and Implementation New Normal Era

2020 ◽  
Vol 1 (1) ◽  
pp. 29-36
Author(s):  
Anxy Yudhatama Ghozuan
Keyword(s):  
Qualitative Research ◽  
Corporate Social Responsibility ◽  
Urban Areas ◽  
Research Method ◽  
Large Scale ◽  
Literature Study ◽  
Work Process ◽  
New Normal ◽  
Corporate Social ◽  
A Company

Covid -19 certainly affects activities within the company because several policies limit the production process in factories. Many of the factories in Indonesia have reduced their employees, even some companies are taking temporary holidays because they don’t get a lot of manufacturing materials. This is a result of the massive restriction process to prevent the spread of the coronavirus or Covid-19. Many large companies are unable to carry out their transportation activities because most urban areas in Indonesia implement Large-Scale Social Restrictions (PSBB). This kind of situation has resulted in many people being deprived of their economy because most of them have lost their jobs. This study aims to describe the CSR programs implemented in the New Normal Era. This research method uses qualitative research methods. with data collection techniques using a literature study. The results of this study indicate that there are still many companies in Indonesia that carry out CSR programs to help the success of New Normal. Apart from being a program to empower the community or help the community in such a situation, a company also prepares policies or strategies related to the work process in the company, of course, the methods they have made have been considered and are by government recommendations. In the New Normal era, the existence of CSR played a very important role in the implementation of the New Normal era because many company programs had a better impact on the New Normal policy. Without a CSR program from companies, equipment requirements that comply with the protocol in the New Normal era will not be fulfilled. The community was helped by the existence of CSR programs in the New Normal era.

scholarly journals Pengukuran Kinerja RSUD Dr. Saiful Anwar Melalui Metode Balanced Scorecard

2018 ◽  
Vol 2 (1) ◽  
pp. 12-18
Author(s):  
Erni Mitrawati ◽  
Edi Subiyantoro ◽  
Harmono Harmono
Keyword(s):  
Mixed Methods ◽  
Performance Measurement ◽  
Business Process ◽  
Balanced Scorecard ◽  
Research Method ◽  
Business Processes ◽  
Public Performance ◽  
Mixed Methods Approach ◽  
Financial Perspective ◽  
Internal Business Process

The purpose of research to find out the performance measurement of RSUD Dr. Saiful Anwar through Balanced Scorecard method. The research method used in this research using mixed methods approach. The result of research shows that the measurement of public performance based on Balanced Scorecard method of RSUD Dr.Saiful Anwar Malang 2014 - 2016 is divided into 4 approaches: customer approach, financial approach, approach with internal business process and overall learning & growth are included in good performance. The performance of hospitals Dr.Saiful Anwar Malang in the perspective of customers included in the category very well with the value reached 83.28, Performance RSUD Dr.Saiful Anwar Malang in the financial perspective included in the category good, Performance RSUD Dr.Saiful Anwar Malang in the perspective of internal business processes including in good category, and the performance of RSUD Dr.Saiful Anwar Malang in perspective of Learning & Growth included in good category, so it can be said that RSUD Dr.Saiful Anwar Malang able to increase employee capability and employee commitment.

QSE

2015 ◽  
pp. 171-185
Author(s):  
Ville Alkkiomäki ◽  
Kari Smolander
Keyword(s):  
Qualitative Research ◽  
Business Process ◽  
Research Method ◽  
Systems Development ◽  
Engineering Practice ◽  
Use Case ◽  
Grounded Theory Research ◽  
Service Oriented ◽  
Theory Research

The chapter introduces QSE, the Qualitative Service Elicitation method. It applies qualitative research procedures in service elicitation. Service engineering practice lacks lightweight methods to identify service candidates in projects with tight schedules. The QSE provides a systematic method to analyze requirement material in service-oriented systems development with feasible effort by utilizing the procedures of the grounded theory research method to elicit service candidates from business process descriptions and business use case descriptions. The chapter describes the method with examples and a case study.

scholarly journals PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK NO. 5 PADA HOTEL BOULEVARD

2020 ◽  
Vol 15 (3) ◽  
pp. 496
Author(s):  
Halim Ellena Muliadi ◽  
Stanly W Alexander ◽  
Hendrik Gamaliel
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Accounting Standard ◽  
Financial Reports ◽  
Income Statement ◽  
A Company ◽  
Descriptive Method ◽  
Descriptive Qualitative

Income statement is a report that describes the success of a company in carrying out its business activities. In this case, Boulevard Hotel in recording the income statement is still very simple not in accordance with applicable financial standards, namely Accounting Standard Non Publicly Accountable Entities (SAK ETAP). This study aims to make an income statement and describe and compare the results of the calculation of revenues, costs and profits based on SAK ETAP with the results of the calculation applied by Hotel Boulevard. This research is a descriptive qualitative research. The research method used is descriptive method that is describing the results of research in accordance with the facts found in the field. The results obtained indicate that Boulevard Hotel has not prepared financial reports in accordance with SAK ETAP No. 5. 

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