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Balanced Scorecard: Learning and Growth Perspective 平衡计分卡:学习和成长的视角
Pub Date : 2019-09-20 DOI: 10.22219/jiko.v4i2.9852
S. Utomo, Z. Machmuddah, Yulita Setiawanta
The purpose of the research is to find an empirical evidence concerning the implementation of learning and growth perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBSS) and to find factors supporting and being handicap of implementation of learning and growth perspective of BSC. The research will widen the object scope being able to be approached by BSC. It is a case study research. Qualitative research design is conducted using semi-structured interviews with 12 respondents from different stakeholders. Research findings showed that principally learning and growth perspective of BSC and attributes in strategy map of BSC have been implemented well in some levels of management in AIMBSS. Besides, the research found supporting factors of implementation of learning and growth perspective of BSC in AIMBSS, namely: strong commitment from management to adapt the change and most of employees are ready to adjust themselves with the change. Meanwhile, handicapped factor of implementation of learning and growth perspective of BSC in AIMBSS is resistant from certain employees. It causes the effectivity of system. For future research, it is suggested to add the number of research object so that the generalization of the research findings can be gained.
本研究的目的在于寻找平衡计分卡(BSC)在泗水阿萨拉姆伊斯兰现代寄宿学校(AIMBSS)实施学习与成长视角的实证证据,并找出支持与阻碍平衡计分卡学习与成长视角实施的因素。该研究将拓宽平衡计分卡所能触及的对象范围。这是一个案例研究。定性研究设计使用半结构化访谈与来自不同利益相关者的12名受访者进行。研究结果表明,平衡计分卡的主要学习和成长视角以及平衡计分卡战略图的属性在AIMBSS的某些管理层面得到了很好的实施。此外,研究还发现了平衡计分卡学习与成长视角在AIMBSS中实施的支持因素,即管理层对适应变革的强烈承诺,以及大多数员工已做好适应变革的准备。同时,平衡计分卡学习成长视角在AIMBSS中实施的阻碍因素是部分员工的抗拒。它导致了系统的有效性。在今后的研究中,建议增加研究对象的数量,使研究结果具有概括性。
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引用次数: 6
Investasi dan Daya Beli Menurunkan Ekspor? Data dari Asean 5 投资和购买力降低出口?东盟5号数据
Pub Date : 2019-09-17 DOI: 10.22219/jiko.v4i2.9818
Risky Angga Pramuja
Tujuan dari penelitian ini untuk mengetahui kinerja investasi, daya beli, dan kurs, terhadap ekspor barang pabrik di ASEAN-5. Adapun hasil penelitian menunjukkan bahwa Investasi berpengaruh signifikan pada taraf 15%, artinya bahwa setiap peningkatan investasi lansung akan menurunkan ekspor pada negara ASEAN-5 di tahun 2010-2016. Begitu juga Paritas Daya Beli berpengaruh signifikan namun negatif, ini menggambarkan bahwa setiap terjadinya peningkatan peritas daya beli masyarakat, maka akan menurunkan ekspor barang, artinya selera masyarakat dalam mengkonsumsi barang lebih cendrung memilih barang produksi dalam negeri. Sedangkan kurs tidak berpengaruh signifikan, artinya bahwa perubahan harga yang terjadi secara gelobal tidak memberikan pengaruh terhadap ekspor barang.    
本研究的目的是了解asess -5工厂出口的投资、购买力和汇率。研究表明,投资在15%有重大影响,这意味着在2010-2016年,对第5国的出口大幅下降。同时,购买力也具有重大但消极的影响,这表明,随着购买力的增加,它会降低产品的出口,这意味着人们消费商品的倾向更倾向于选择国内产品。虽然汇率没有显著影响,但这意味着价格的全球变化对货物出口没有影响。
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引用次数: 0
Keseimbangan Muatan Informasi dan Keputusan Pembelian 信息负载平衡和购买决策
Pub Date : 2019-09-17 DOI: 10.22219/jiko.v4i2.9819
Mochamad Rofik, N. Lestari
Paper ini membagi dua jenis muatan informasi: a) official information; dan b) secondary information. Official information adalah informasi yang diproduksi oleh pemasar dan secondary information adalah informasi yang di produksi oleh selain official information. Diskusi berfokus pada keseimbangan dan simpangan utilitas antara official information dan secondary information. Paper ini mengemukakan tiga proposisi: proposisi 1: nilai simpangan utilitas yang positif menunjukkan konsumen mendapatkan kepuasan lebih dari yang diharapkan; proposisi 2: nilai simpangan utilitas sama dengan 0 menunjukkan konsumen mendapatkan kepuasan sesuai dengan yang diharapkan; proposisi 3: nilai simpangan utilitas yang negatif menunjukkan konsumen mendapatkan kepuasan lebih rendah dari yang diharapkan.
本文将信息内容分为两类:a)官方信息;b) secondary信息。官方信息是营销者和二线信息生产的信息,而官方信息除外。讨论集中在官方信息和第二线信息之间的平衡和实用性。本文提出了三个建议:命题1:正交叉效用值显示消费者比预期得到更多的满足;命案2:公用事业的交叉值等于0,表明消费者得到了预期的满意;命题3:负效用交叉值表明消费者的满意度低于预期。
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引用次数: 0
PENINGKATAN MOTIVASI DAN HASIL BELAJAR MATA KULIAH PENGANTAR MANAJEMEN MELALUI METODE PROJECT BASED LEARNING 通过基础的项目学习方法增加管理导论课程的动力和结果
Pub Date : 2019-05-04 DOI: 10.22219/JIKO.V4I01.8374
Titiek Ambarwati
This research is a classroom action research in the introductory management course taken by the first semester students (first semester). This study was conducted to improve student motivation and learning outcomes in learning management introductory subjects. The method used through the assignment approach (project based learning, data collection techniques with tests and non-tests. Data analysis by comparing learning outcomes before and after applying project based learning learning methods. The results of the study showed an increase in student motivation and learning outcomes. During the learning process there are obstacles, namely face-to-face time constraints.
本研究是一项针对第一学期(第一学期)学生开设的管理学导论课程的课堂行动研究。本研究旨在提高学习管理入门科目学生的学习动机和学习成果。通过分配方法(基于项目的学习,测试和非测试的数据收集技术)使用的方法。通过应用基于项目的学习方法前后学习效果的比较进行数据分析。研究结果表明,学生的学习动机和学习成果有所提高。在学习过程中存在障碍,即面对面的时间限制。
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引用次数: 0
PETA PENGEMBANGAN EKONOMI BERBASIS MASYARAKAT UNTUK MENINGKATKAN KETANGGUHAN MASYARAKAT DAERAH RAWAN BENCANA 以社会为基础的经济发展地图,以提高易受影响地区的社会韧性
Pub Date : 2019-05-04 DOI: 10.22219/JIKO.V4I01.8178
Eka Kadharpa Utama Dewayani, Ruli Inayah Ramadhoan
Kota Malang merupakan salah satu daerah yang memiliki potensi bencana menyebar di seluruh wilayah kecamatan meskipun dengan tipe bencana yang berbeda-beda. Hasil pengamatan Stasiun Klimatologi Kelas II Malang menyebutkan bahwa Kota Malang memiliki curah hujan yang relatif tinggi hingga 300 mm. Kelurahan Bareng merupakan salah satu wilayah rawan banjir tiap tahunnya. Bencana ini berdampak pada menurunnya perekonomian masyarakat yang sulit pulih kembali. Selama ini Pemerintah Kota Malang belum memiliki formulasi solusi yang efektif berdasarkan karakteristik kebutuhan dasar masyarakat Bareng. Penelitian ini bertujuan menemukan model pengembangan ekonomi masyarakat di wilayah rawan bencana dengan berbasis manajemen bisnis yang terstruktur dan dapat menjadi bahan evaluasi dan rekomendasi yang komperehensif bagi pemerintah daerah dalam menentukan program-program bidang ekonomi bagi masyarakat wilayah rawan bencana.  Penelitian ini menggunakan teori strategi keunggulan bersaing dan konsep strategi diferensiasi produk. Adapun metode yang digunakan yaitu Perencanaan Partisipatif dengan pendekatan Rapid  Rural Appraisal (RRA) yaitu metode pemahaman lokasi dengan cara belajar dari, untuk dan bersama masyarakat, untuk mengetahui, menganalisis dan mengevaluasi hambatan dan kesempatan sehingga peningkatan perekonomian masyarakat bisa dimaksimalkan dan disesuaikan dengan kondisi masyarakat sebenarnya. Hasil penelitian ini menemukan bahwa untuk mengembangkan ekonomi masyarakat di wilayah rawan bencana membutuhkan model pemetaan potensi ekonomi dengan cara mengikutsertakan masyarakat wilayah rawan bencana secara aktif dengan cara mengajak mereka secara bersama-sama menentukan, mengonsep, dan mengawal strategi dan jenis usaha yang akan mereka kembangkan hingga proses pelaksanaan bisnis secara mandiri.
马郎市是那些可能发生灾难的地区之一,尽管街道上有各种各样的灾难。马朗二世气候研究站的一项观察发现,马朗市的降雨量相对较高,高达300毫米。集体洪水是每年最容易泛滥的地区之一。这场灾难影响了难以复苏的人民经济的衰退。到目前为止,不幸的市政府还没有制定有效的解决方案方案,以满足社会的基本需求为特征。本研究旨在为易受影响地区的社区经济发展模式找到结构化的商业管理基础,并可能为地方政府在确定易灾地区社会经济计划方面提供全面的评价和建议。本研究采用了竞争优势战略理论和产品分化战略的概念。至于快速行动计划(RRA)的参与方法,即通过了解、了解和了解社会、了解、分析和评估障碍和机会,使社会的增长能够最大化和适应真正的社会。这些研究结果发现灾害易发地区的社会经济发展需要的映射方式包括社会经济潜力模型方式容易受灾地区积极邀请他们共同确定,构思,并护送他们会开发的战略和生意,直到独立商业行为的过程。
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引用次数: 0
ANALISIS FAKTOR-FAKTOR YANG MEMEPENGARUHI MINAT MAHASISWA BERWIRAUSAHA 对影响企业家学生利益的因素的分析
Pub Date : 2019-05-04 DOI: 10.22219/JIKO.V4I01.8177
N. Saputri
The purpose of this study is to determine the factors that influence student interest in entrepreneurship. This study uses qualitative research, the sample used is accounting students who have entrepreneurship both in the fields of services, trade and manufacturing. The results of this study indicate that there are four factors that influence student interest in entrepreneurship. These factors are profit generated, freedom in work, personal dreams and independence.
本研究的目的是确定影响学生创业兴趣的因素。本研究采用定性研究,使用的样本是在服务、贸易和制造业领域都有创业精神的会计专业学生。本研究结果显示,影响大学生创业兴趣的因素有四个。这些因素是利润产生、工作自由、个人梦想和独立。
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引用次数: 3
MODEL PEMBERIAN PERINGKAT KINERJA PERUSAHAAN: STUDI PADA PERUSAHAAN ASURANSI JIWA DI INDONESIA 公司绩效排名模型:印尼人寿保险公司的研究
Pub Date : 2019-05-04 DOI: 10.22219/JIKO.V4I01.8176
Novita Ratna Satiti
The purpose of this study is to provide an alternative rating company based on analysis on Profitability, RBC and Premium Expenses which are the main keys to the financial performance of Insurance Companies. This research uses the Fuzzy Tools Box approach from Matlab to see different assessment patterns. Data is collected using the documentation method of Financial Statements of Insurance Companies listed on the IDX in the last five years. The research subjects were as many as 10 insurance companies that met the criteria in Indonesia. The results showed that the first dominant insurance rating in taking insurance decisions was Lippo General Insurance, second Indonesian Reinsurance Insurance, third Multi Artha Guna insurance, fourth Ramayana insurance, fifth Harta Amana Pratama insurance, six Mitra Maparya insurance, seventh Jaya insurance Tania, the eight insurers of Bina Dana Arta, the ninth Dayin Mitra insurance, and the last rank of Bintang insurance which refers to the standard level of financial health of insurance companies. This study implies that the proposed ranking is a simpler and easier ranking alternative, but still has different benefits for decision makers.
本研究的目的是在分析盈利能力、RBC和保费费用的基础上,提供一个替代评级公司,这是保险公司财务绩效的主要关键。本研究使用Matlab中的模糊工具箱方法来查看不同的评估模式。数据采用在IDX上市的保险公司近五年财务报表的文件编制方法收集。研究对象是印尼符合标准的10家保险公司。结果表明,在保险决策中占主导地位的保险等级排名第一的是力宝通用保险,第二是印尼再保险保险,第三是Multi Artha Guna保险,第四是Ramayana保险,第五是Harta Amana Pratama保险,第六是Mitra Maparya保险,第七是Jaya保险Tania,比那达纳阿尔塔的八家保险公司,第九是Dayin Mitra保险。最后一级是滨唐保险,指的是保险公司财务健康的标准水平。本研究表明,所提出的排名是一种更简单、更容易的排名替代方案,但对决策者来说仍有不同的好处。
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引用次数: 0
MEMAHAMI “MAKNA LAIN” INSENTIF TERHADAP KINERJA BANK YANG HOLISTIK: PERSPEKTIF INTERDISIPLINER 了解银行整体绩效激励的“其他意义”:跨学科视角
Pub Date : 2019-01-28 DOI: 10.22219/jiko.v4i01.7506
Driana Leniwati
Theoretically, financial incentives motivate the employee to improve performance but also found empirical evidence that shows the financial incentives are often inversely proportional (Young and Lewis 1995; Jenkins et al 1998). Base on the phenomena is interesting to look more at the meaning of incentives for Customer Relationship Manager (CRM) in the performance improvements. This study uses an interdisciplinary perspective of management accounting, psychology, and spirituality and borrows psychological needs and spiritual theories to see the motivation of CRM in improving performance based on their needs. The method used is a case study with an interpretive approach. Qualitative data is obtained by conducting interviews with several CRM in one of a commercial bank. The results of this study found there are other meanings of incentives for CRM. These meanings are inclined about security, loyalty, and accountability for their work, the meaning of appreciation, self-actualization, and spiritual which defeats the meaning of basic needs. The meanings that arise not depending on the period of work or position but more on the awareness of each. Understanding these meanings can be taken into consideration in making the right incentive scheme for employees. So that, incentives can really motivate employees to improve their performance.
从理论上讲,财务激励激励员工提高绩效,但也发现经验证据表明,财务激励往往是成反比的(Young和Lewis 1995;Jenkins et al . 1998)。基于这一有趣的现象,更多地探讨激励对客户关系经理(CRM)绩效改进的意义。本研究运用管理会计、心理学和灵性的跨学科视角,借用心理学需求和灵性理论,观察客户关系管理在基于客户需求的基础上提高绩效的动机。所使用的方法是一个带有解释性方法的案例研究。定性数据是通过对一家商业银行的几个客户关系管理人员进行访谈获得的。本研究的结果发现,客户关系管理的激励还有其他意义。这些意义倾向于安全、忠诚和对工作的责任感、欣赏的意义、自我实现的意义和精神上的意义,而精神上的意义战胜了基本需求的意义。产生的意义不取决于工作的时间或职位,而更多地取决于每个人的意识。理解这些含义可以在制定正确的员工激励计划时加以考虑。所以,激励确实可以激励员工提高他们的表现。
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引用次数: 0
Pertumbuhan Ekonomi, Upah Minimum dan Tingkat Pengangguran di Kalimantan Barat 经济增长、最低工资和西加里曼丹的失业率
Pub Date : 2018-12-03 DOI: 10.22219/JIKO.V3I02.7167
Mochamad Rofik, N. Lestari, Rizkia Septianda
Tujuan artikel ini adalah untuk menganalisis karakteristik dan pengaruh pertumbuhan ekonomi dan kenaikan upah minimum terhadap pengangguran di Kalimantan Barat. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif-kuantitatif, yakni menggunakan metode analisis statistik deskriptif dan menggunakan analisis regresi data panel. Selama kurun waktu 2011-2015 pengangguran di Kalimantan Barat menunjukkan tren kenaikan, hal ini bersamaan dengan tren pertumbuhan ekonomi yang terus mengalami perlambatan dan kecenderungan upah minimum yang terus mengalami kenaikan. Mayoritas sektor ekonomi yang masih betumpu pada sektor pertanian dan pertambangan adalah salah satu penyebab minimnya lapangan pekerjaan, selain itu, laju inflasi tahunan yang cukup tinggi juga menyebabkan upah minimum di Kalimantan Barat selalu mengalami kenaikan yang cukup signifikan.
本文的目的是分析经济增长和最低工资上升对西加里曼丹失业的影响。本研究是一种描述性的描述性研究,采用描述性统计分析方法,采用小组数据回归分析。在2011年至2015年期间,西加里曼丹的失业趋势显示出上升趋势,同时经济增长趋势持续放缓,最低工资趋势持续上升。绝大多数依靠农业和采矿的经济部门是就业短缺的原因之一,此外,每年的通货膨胀率很高,这也导致西加里曼丹的最低工资一直在稳步上升。
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引用次数: 7
Pemberdayaan dan Budaya Organisasi Pada Home Industri Produk Kreatif di Bangil 邦基尔创意产品之家的赋权和文化组织
Pub Date : 2018-11-15 DOI: 10.22219/jiko.v3i02.7040
Titiek Ambarwati
Research objectives: (1) to analyze the empowerment of creative home industry products in Bangil. (2) to analyze the organizational culture in the home industry of creative products in Bangil. This research was conducted at home creative product industry in Bangil, the type of research used in this research is descriptive qualitative because the research is used to study a phenomenon in the object of research. While the object in the study of employees in the home industry creative products in Bangil. The method of data collection used in this research is the use of interview techniques and questionnaires (Questionnaire). Determination of the sample in this study was conducted by using the census method or total sampling with the number of respondents as many as 28 employees, especially the embroidery. Data analysis tool using Range Scale analysis to analyze employee empowerment and analyze organizational culture. The results of the research are as follows: for employee empowerment tendency on the dimension of access (opportunity) is high, the dimensions of participation tendency enough, the dimensions of decision making tendency and dimension of courage to take the risk of low tendency so that the average for employee empowerment done tendency is enough low. As for the organizational culture tendency in the dimensions of innovation is enough, the dimensions of openness tendency strong and the dimensions of cooperation tendency is enough so that it can be concluded the average organizational culture that applied cederung strong enough.
研究目的:(1)分析孟加拉创意家居产业产品赋能情况。(2)分析孟加拉本土创意产品产业的组织文化。本研究是在孟加拉国内的创意产品产业中进行的,由于本研究是用来研究研究对象中的一种现象,所以本研究中使用的研究类型是描述性定性的。而本研究的对象是在孟加拉从事家居行业的员工创意产品。本研究使用的数据收集方法是使用访谈技术和问卷调查(Questionnaire)。本研究样本的确定采用人口普查法或总抽样法,调查人数达28人,以刺绣为主。数据分析工具使用范围量表分析来分析员工授权和分析组织文化。研究结果表明:对于员工授权倾向在获取(机会)维度上较高,参与倾向维度足够,决策倾向维度和冒险勇气维度较低,使得员工授权完成倾向的平均值足够低。创新维度中的组织文化倾向足够强,开放倾向维度足够强,合作倾向维度足够强,可以得出应用创新的平均组织文化足够强。
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引用次数: 0
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Jurnal Inovasi Ekonomi
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