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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha The International Journal of Accounting and Business Society Monex: Journal of Accounting Research JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Ilmu dan Riset Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Retnani, Endang Dwi
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLEMENTASI BALANCED SCORECARD DALAM PENGUKURAN KINERJA MANAJEMEN RUMAH SAKIT Suryani, Yulana Tri; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out and to evaluate the management performance of Dr. R SosodoroDjatikoesoemo Bojonegoro Local General Hospital by using the concept of Balanced Scorecard. This research isconducted by using qualitative method and the data analysis technique has been done by using qualitativedescriptive analysis techniques i.e. collecting, processing, and data presenting. The result of this research showsthat the measurement of the management performance of the hospital is inefficient in achieving the efficiency ofexpenditure because it does not balance with the level of income growth every years. It has been found from thelevel of patients satisfaction, it can be said it is already well, it has been proven by the result quality IKM and theresult of questionnaires. Furthermore, it states good in the process of innovation and its operating. There are alsomany training which are given to the medical and non-medical personnel in the learning process and there aremany facilities which give benefit in order to increase the infrastructure of the hospital. It has been found fromthe explanation above that Balanced Scorecard is considered to be good to become the standards in themeasurement of the management performance of the hospital.Keywords: Balanced Scorecard, Performance Measurement, Strategy
PENERAPAN STRATEGI BALANCED SCORECARD DALAM UPAYA MENINGKATKAN KINERJA MANAJEMEN Sulistiyanto, Dandy Dwi; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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The research is aimed to find out how the performance of the management is measured by using BalancedScorecard method from each perspective in order to be align with the vision, mission and company strategies.This research has been conducted at PT. Karya Manunggal Jati. The research method is descriptive qualitative.The result of the research shows that the implementation of Strategy Map which is illustrated in Figure 3 andperformance measurement by using the balanced scorecard has good constribution to the company with thefinancial perspective which has been proven by the realization of 2012, 2013 and 2014 financial perspective,Return on Investment (ROI) of 11.12%, 10.90% and 17.56%, Profit Margin on Sales of 1.36%, 1.47% and2.54% and Sales Growth Rate of 12.35% and 5.40%, Meanwhile, the customer perspective shows 66.7% isstated to be good, that the evidences of the survey which have been realized in 2012, 2013 and 2014, CustomerRetention of 5.9%, 6.25% and 6.67%; Number of New Customers of 19,44%, 6,98% dan 10,87%. Number ofcomplaint of 2.1%, 0.15% and 0.06%, For perspective, the internal business process has been proven by the2012, 2013 and 2014 realization, On Time Delivery of 99.91%, 99.94% and 99.50%. It can be concluded thatwith the implementation of the Balance Scorecard so it is synchronized with the vision and mission of theorganization.Keywords: Performance measurement, balanced scorecard, strategy map.
PERAN PENERAPAN ANALISIS RANTAI NILAI TERHADAP EFISIENSI BIAYA GUNA MENCAPAI KEUNGGULAN KOMPETITIF Rayyes, Fishal; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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The purpose of this research is to explain the use of value chain analysis and cost driver onactivities whichform value. It has been expected from the explanation of the use of the value chainanalysis can provide description to the management to conduct cost efficiency to achievecompetitive advantage. This research applies qualitative approach. A qualitative approach isdirected to find out how the implementation of value chain analysis to achieve the competitiveadvantage. The result of the research shows that Activities which are not value-added warehousingactivity. At the infrastructure activityof the company and the activity of the cafe can be optimized,such as vehicle activity which raises the cost of the vehicle. It can be concluded that by analyzingthe activity of the company value chain can eliminate the activity and conduct cost reduction, sothat the company is working effectively to achieve competitive advantage.Keywords: value chain, cost efficiency, competitive advantage.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA Mawarni, Zellinda; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to assess and to analyze how the use of responsibility accounting system can havea role in assessing the management performance. The object of the research is PT Starfood International. It is acompany which engages in the field of sardines production. The method of the research has been done by usingqualitative, The descriptive analysis technique is used by the researcher to describe the object as it is. The budgetpreparation process has been carried out by using bottom up budgeting, but the code of the center ofresponsibility has not been shown and the separation between controlable and uncontrolable cost has not beencarried out yet. The result of the discussion shows that by preparing the budget based on the responsibilityaccounting system therefore the manager of responsibility center is asked for the responsibility of controlablecost only. The performance assessment on raw materials and processed department has been carried outefficiently in which it can be known from the total difference between the budgeted cost and realized cost. It canbe concluded from the result of the analysis that by implementating the responsibility accounting system, theperformance assessment from the lowest to the highest rank can be carried out by the management more easierthan before. The responsibility accounting can be stated good if the budget is used and realized in accordancewith the determined standard.Keywords: Budget, Responsibility Accounting, Performance Assessment
PENERAPAN METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PERUSAHAAN Nugrahayu, Erika Ributari; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The purpose of this research is to identify and to analyze the application of the balanced scorecard method as the standard measurement of performance at PT Glory Indonesia Abadi. The method of research is qualitative method, since this research is not meant to prove a hypothesis but it is meant to disclose facts and condition that occurs in the research. The discussion has showed that the balanced scorecard method which interprets the vision, mission and strategy into performance assessment that has four indicators, i.e. the financial perspective which indicate the fluctuate figures, the customer perspective show quite good results, internal business process perspective shows that the company has made some innovation processes i.e. recycle the raw material of paper into newspapers and produce various color HVS paper and service availability to meet the customer demand in urgent time, growth and learning perspective show good performance condition because it can improve the quality of its employees. It can be concluded from the above discussion that the use of balanced scorecard method can be used as the standard for the success of a company. In order to the balanced scorecard method can be applied on the company, some improvement efforts are needed both internal and external aspect.Keywords: Performance Assessment, Balanced Scorecard, Balanced Scorecard Perspective.
SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RSUD dr. M. SOEWANDHIE SURABAYA Suraida, Azizah; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to find out and to analyze the implementation of accountancy information system of drugs inventory at RSUD dr. M. Soewandhie Surabaya.The qualitative descriptive method which is a non – hypothesis research has been applied in this research, therefore this research does not have to formulate a hypothesis. Based on the result of the research result it shows that: 1) the organization structure at RSUD dr. M. Soewandhie Surabaya overall is already well because there is separation of function or department, also the responsibility has already based on the job description, 2) the drugs inventory procedures at RSUD dr. M. Soewandhie Surabaya which consists of drugs planning, drug recording and reporting, drug storing and drug destructing have been running well because these procedures have been managed in the standard of operational procedure (SOP). 3) The drugs inventory recording system at RSUD dr. Mohammad Soewandhie Surabaya consist of drugs planning, drugs recording and drugs reporting, drugs storing, and drugs destructing have been running well because it has been supported by appropriate documents and in accordance with the drugs inventory recording system, 4) drugs reporting system at RSUD dr. M. Soewandhie Surabaya has been running well, because it has been run by using E-Inventory application and the warehouse inventory card, therefore the drugs reporting has been presented without any problems.Keywords: accountancy information system, internal control, E-Inventory.
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Chusnitah, Nur Maghfirotu; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine the influence of financial performance which is proxy by the capital structur,corporate growth, firm size, and profitability to the firm value. The population is automotive companies whichare listed in Indonesia Stock Exchange, the sample collection technique using purposive sampling. The numberof samples are 10 companies, with the number of observations 50 in 2012-2016 periods. The analysis model hasbeen performed by using multiple linear regressions analysis.Based on the result of the test, it can be concludedthat: Capital structure give negative influence to the firm value, this result is described by the assumption oftarget point of capital structure is above the optimal point in the addition of debt. Firm growth gives positiveinfluence to the firm value, it describes that good company growth can give positive signal to the firm value.Firm size gives positive influence to the firm value, it indicates the availability of capital adequacy has made thecompany is able to maximize its performance. Therefore, it will generate high profits to the firm value as well.Profitability gives positive influence to the firm value, it shows that when the obtained profit is getting high,which will increase its firm value will be high as well.Keywords: Capital structure, corporate growth, firm size, profitability, firm value.
PENERAPAN METODE JIT PEMBELIAN BAHAN BAKU DALAM MENINGKATKAN EFISIENSI BIAYA BAHAN BAKU Diaz, Adriany Pratiwi; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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This research is meant to find out and to analyze the implementation of Just in Time method on PT. Semanggimas Sejahtera Surabaya to increase the efficiency of raw materials. The research has been carried out by using qualitative method whereas the analysis data has been done by using descriptive analysis. The qualitative approach is carried out by the researcher because the researcher is not proofing a hypothesis; on the other hand the researcher is comparing and analyzing the implementation of raw materials inventory by using traditional method and Just in Time method (JIT). The result of the research shows that before 2014 the company still runs the inventory purchasing system by using traditional method. Meanwhile, start from 2014 the company has implemented the Just in Time (JIT) in order to conduct the reduction of inventory cost. By using Just in Time system the booking fee and the storage cost is more efficient when it is considered from the booking fee 3.98% and the storage cost 1.94%, the total efficiency is 5.92%. Based on the result of the discussion it can be concluded that in order to enhance the efficiency of raw materials inventory cost, the company should maintain the Just in Time method and the company should establish information network with the suppliers.Keywords: JIT Purchasing, the Cost of Purchasing, Storage Cost
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM LQ45 Shafira, Annisa Prily Bertha; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
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The purpose of this research is to test the influence of financial performance, dividend policy, and firmsize to the stock price of the company. The sample of this research is the LQ45 Company which is listed inIndonesia Stock Exchange in 2013-2015 periods. The total sample research in 18 company which has beendetermine by using purposive sampling. And The analysis method has been carried out by using multiple linearregressions analysis. The result of this research shows that: Return on Investment (ROI) does not have anyinfluence to the stock price. It does not have any influence because the profit from the enhancement of the ROI isnot shared but it is used for assets managementactivity; Return on Equity (ROE) has significant and positiveinfluence. The investors consider that the ROE is the measure of profitability in generating optimal profit;Earning per Share (EPS) has significant and positive influence. High EPS will increase the interest of theinvestors, because EPS describe the capability of the company in generating profit on each stock sheet. DividendPayout Ratio (DPR) does not have any influence to the stock price. Because the undistributed profitin the formof dividend will be used for the development of the company in which it is expected that it can increase the stockprice so it generates capital gain; Total Asset (TA) has significant and positive influence. The investors hasassumed that large company is more profitable and it shows that the company is well establishedKeywords: Financial performance, dividend policy, firm size, stock price.
PENGARUH PARTISIPASI ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI Ramadan, Mochammad Tanzyar Praja; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis researchis meant to examine the influence of participatory budgeting preparation and organizational culture to theemployee performanceof the Revenue,Financial and Assets Management OfficesSidoarjo district. The method uses quantitative method. The sample collection technique has been done by using purposive sampling. The dataisoriginated from 45 questionnaires which have beenissued to the head of the subsection, head of division, head of section, and employees who are involved in budget preparation participation. Thecollected data has been processed by using multiple linear regression analysis and the SPSS program. The result of the research indicates that participatory budgeting preparationgive positive influence to the employee performance. It describes that the high level of participatory budgeting preparation, the employees will be more responsible and motivated in theirtasksin whichit will improve the employee performance. Organization culture gives positive influence to the employee performance. It shows that good organization culture and the availability of information which relevant to the task enables subordinates to exchange information with superiors, so it can create good decision in the participatory budgeting preparation, and finallyit supports the employee performance.Keywords: Participatory budgeting preparation, organizational culture, employee performance
Co-Authors Abdillah Tawakal, Abdillah Adriany Pratiwi Diaz, Adriany Pratiwi Agustin, Vedra Cornela Agustina, Liony Annisa Prily Bertha Shafira, Annisa Prily Bertha Chusnitah, Nur Maghfirotu Dandy Dwi Sulistiyanto, Dandy Dwi Devi Dewayanti Dewi Tri Rahayu, Dewi Tri Dini Widyawati Dini Widyawati Ega Rohma Nur Ulaika, Ega Rohma Nur Fidiana Fidiana Fidiana Fidiana, Fidiana Fidyaningrum, Alifiyah Firmansyah, Rachmad Fishal Rayyes, Fishal Henny Puspita Kumala Sari, Henny Puspita Hindah Mustika Hindryanto, Stefany Jamhari Jamhari Krisnayana Tio Andhieka, Krisnayana Tio Lestari Setyowati Lilis Ardini Mawarni, Zellinda Mega Satrio Lukito, Mega Satrio Melindawati, Melindawati Milcha Aurellia Octalia Mochamad Ludvi Pratama Mustika, Hindah Nanda, Desty Widya Nekat Wahyu Bagus Prakoso Nugrahayu, Erika Ributari Nur Handayani Prakoso, Nekat Wahyu Bagus Purnawiranti, Yuliana Purnomo Sutirto Adi, Purnomo Sutirto Ramadan, Mochammad Tanzyar Praja Rochdianingrum, Widhi Ariestianti Satiti, Lufiana Suraida, Azizah Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Triesie Avrilia Fanny, Triesie Avrilia ulfah setia iswara, ulfah setia Wibawa, Riza Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widyawati, Dini Wiwid Widayanti, Wiwid Yulana Tri Suryani, Yulana Tri Yundari, Yundari Yuwono, Rendy