The Development of Performance Measurement Research Over Three Decades: A Bibliometric Analysis

This paper provides a systematic literature review in light of performance measurement based on the Scopus database using bibliometric analysis. Performance measurement is a compelling research topic because of its imperativeness in entity success. There is no literature in regard to the analysis of the development of performance measurement research using a bibliometric analysis based on the Scopus database. This paper useful for researchers working in performance measurement research to understand the evolution of the literature and to capture future research opportunities. The core of this research is the development of performance measurement topics over several decades, from 1986-2020 using bibliometric analysis. This paper uses citation/co-citation analysis related to performance measurement to investigate the development of performance measurement research over the last three decades. 1,882 articles are investigated in this bibliometric analysis. This research figures out that performance measurement topics alter every period. The predominating performance measurement topic is benchmarking. This research also indicates that performance measurement-related research increases based on the number of publications and changes of research issues every period. This research can be used as one of the theoretical bases to observe performance measurement-related topics. Penelitian ini bertujuan meninjau literatur secara sistematis terkait pengukuran kinerja berdasarkan basis data Scopus dengan analisis bibliometrik. Pengukuran kinerja menarik untuk diteliti karena berperan penting dalam kesuksesan suatu entitas. Belum terdapat literatur terkait analisis perkembangan riset pengukuran kinerja menggunakan analisis bibliometrik berdasarkan basis data Scopus. Penelitian ini bermanfaat bagi peneliti yang bekerja di penelitian pengukuran kinerja untuk memahami evolusi literatur dan untuk menangkap peluang penelitian di masa depan. Penelitian ini berfokus pada perkembangan topik terkait pengukuran kinerja yang dibagi menjadi beberapa dekade dari tahun 1986 hingga 2020. Penelitian ini menggunakan analisis kutipan/ko-sitasi terkait dengan pengukuran kinerja untuk menyelidiki perkembangan kinerja penelitian pengukuran selama tiga dekade terakhir. 1.882 artikel diselidiki menggunakan analisis bibliometrik. Penelitian ini menemukan bahwa topik pengukuran kinerja berubah setiap periode. Topik pengukuran kinerja yang mendominasi adalah benchmarking. Penelitian ini juga menunjukkan bahwa penelitian terkait pengukuran kinerja meningkat berdasarkan jumlah publikasi dan perubahan isu penelitian setiap periode. Penelitian ini dapat dijadikan sebagai salah satu landasan teori untuk mengamati topik terkait pengukuran kinerja.

Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat

Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.

Impact of Macroeconomic Factors on Underpricing: Case of Indonesia Stock Exchange

The stock market is one of the alternatives chosen by companies to meet their funding needs. The first offering of a company's shares through the stock market to investors is called an Initial Public Offering. At the time of initial public offering, underpricing often occurs when the initial stock price on the primary market is lower than the stock price on the secondary market which will disadvantage the company because the collected funds are not maximum. This research aims to analyze the effect of macroeconomic factors on underpricing in companies conducting IPOs listed on the Indonesia Stock Exchange from 2010 to 2020. Using Regression Linear Analyze we found that macroeconomic variables as Inflation, IDX Composite Index, and GDP significantly affect underpricing on IPO in Indonesia Stock Exchange for 2010 to 2020

Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report

Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect.

Analysis and Design of Data Governance at the Financial Services Authority

This research is a case study conducted at the Financial Services Authority on the implementation of a data governance framework based on the model from The Data Management Association in 2017. The purpose of this study is to produce a data governance framework in managing integrated Financial Services Sector data. This study uses a qualitative approach in describing data governance activities. The research instruments were interviews, questionnaires, and content analysis. The results show that data governance frameworks provide guidelines for various parties to act in accordance with the strategies that have been developed. Data governance program at the Financial Services Authority requires further improvements in the form of establishing a data governance charter, assessing the maturity level of data management capabilities, defining the operational framework, adjusting the roadmap, establishing a change management team, creating mechanisms and procedures for handling data problems, and developing tools and techniques which supports the entire data governance program.

Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat

The research objective to analyze the growth of the people's salt farming business using the geomembrane method compared to the traditional method to describe the impact of innovation on business sustainability and to explore the sustainability of the people's salt farming business from the perspective of internal stakeholders based on stakeholder theory. The research used a case study approach configurative ideographic studies as a research method. This study concludes that people's salt farming business know the geomembrane of the PUGAR program. The growth rate of using geomembranes is more profitable than using traditional methods, but only a part of farmers' land uses geomembranes because of the inability of capital and the break even point which becomes high due to unstable selling prices. People's salt farming entrepreneurs still have difficulty accessing credit from the government so that some still depend on accounts payable with traders/middlemen for capital. The salt from people's salt farming business is not purchased by PT. Garam because the quality is still not up standard. The CSR received by the community from PT Garam is in the form of social activities, not in the form of activities that support people's salt farming business. For informants of this study, the level of sustainability of people's salt farming business is still high, because salt farming is currently more productive than other farms.