ANALISIS SUMBER DANA PENGGUNAAN MODAL KERJA PADA PT. BPRS BHAKTI SUMEKAR

Penentu keberhasilan dalam perusahaan perbankan salah satunya adalah pengelolaan sumber dan penggunaan dalam modal kerja, dengan indicator prinsipnya pada aktiva lancar, kewajiban lancar dan perputaran dalam modal kerja. Penelitian ini dimaksudkan untuk mengetahui bagaimana implementasi analisis sumber dan penggunaan modal kerja pada PT. BPRS Bhakti Sumekar. Metode yang digunakan adalah metode deskriptif dengan menggunakan pendekatan kuantitatif untuk manajemen modal kerja dengan analisis laporan keuangan. Data dan sumber data adalah data laporan tahunan dari PT. BPRS Bhakti Sumekar  tahun buku 2019 dan 2020. Hasil penelitian menunjukkan bahwa: (1) Peranan sumber dan penggunaan modal kerja secara keseluruhan, menunjukkan tingkat efektivitas dan efisiensi tetap terjaga sehingga keamanan perputaran keuangan perbankan dapat berjalan dengan baik dan tidak berpengaruh pekerja di PT. BPRS Bhakti Sumekar, (2) perkembangan penggunaan modal kerja PT. BPRS Bhakti Sumekar periode 2019-2020 sesuai laporan keuangan analisis mengalami peningkatan. Analisa perkembangan sumber dan penggunaan modal kerja pada PT. BPRS Bhakti Sumekar menunjukkan tingkat perubahan yang meningkat (+), maka disarankan kepada manajemen bank senantiasa menganalisa, mengevaluasi dan menilai laporan sumber modal dan penggunaan modal kerja sehingga dapat memastikan kinerja layanan perbankan semakin baik kedepannya

Systematic Literature Review: Peran Pelatihan dan Pengembangan Sumber Daya Manusia (SDM) dalam Meningkatkan Kinerja Karyawan

Abstract HR training and development is an important component in the sustainability of an organization or company. This research aims to analyze the role of HR training and development in improving employee performance. The research method used is the systematic literature review method. The analysis technique used is bibliometric data with the help of VosViewer 1.6.1.9 software. The results of the literature review show that HR training and development has a positive impact in improving employee performance. It can be concluded that HR training and development is relevant to be implemented by organizations or companies to improve employee performance skills, capabilities and productivity. The implications of this research include the importance of training and development programs with individual needs and company strategy

The The Effect of Financial Literacy on Investment Decision with Motivation as an Intervening Variable

Objective: This study aims to determine the effect of financial literacy on student investment decisions with motivation as the psychological content of students in deciding to invest as an implementation of the campus curriculum, especially in the Faculty of Islamic Economics and Business. Research Design & Methods: a quantitative study with a population of students at the Islamic Faculty of Economics and Business in Madura. Data was collected via google form and offline dissemination by obtaining 168 respondents. Processing primary data using statistical analysis techniques Package for Social Science (SPSS) with multiple regression analysis methods, path analysis and sobel test. Findings: that financial literacy has a positive and significant effect on motivation. Furthermore, financial literacy and motivation indirectly have a positive and significant effect on investment decisions. In addition, the results of this study indicate that motivation is able to mediate financial literacy on investment decisions of Islamic Economics and Business Faculty students in Madura with a significant influence. Implications & Recommendations: : this research is expected to be used as one of the considerations for students in managing finances, by means of which students can have good financial literacy, interest in investment and be motivated to invest. Contribution & Value Added: this research is the first attempt to examine the effect of financial literacy on investment decisions with motivation as a psychological content. The results of this study indicate that motivation is able to mediate financial literacy on the investment decisions of Islamic Economics and Business Faculty students in Madura with a significant influence

EFEKTIVITAS IMPLEMENTASI E-BUDGETING DALAM MEWUJUDKAN GOOD GOVERNANCE DENGAN MODEL CIPP (STUDI KASUS PADA KOTA SURABAYA)

The EDGI position in Indonesia is in the range of 0.25 – 0.58 (middle-EDGI), this is certainly a demand for the government to find reliable solutions. Along with the development of the industrial era 4.0. This study aims to describe, analyze, determine the effectiveness of the implementation of e-budgeting, its operational processes and how to evaluate the fulfillment of good governance principles with the CIPP method. This study uses descriptive qualitative methods with the aim of identifying, evaluating, and interpreting previous research that is relevant to the topic. This descriptive qualitative is through the assessment of the CIPP model (Context, Input, Process and Product) in realizing good governance which is carried out by planning, conducting (conducting a review) and reporting (reporting). The literature search in this research was started by selecting articles from academic databases. The results of the study indicate that the implementation of e-budgeting in the Surabaya city government is feasible to continue because it has been proven to run effectively when viewed from the nine principles of good governance with the assessment model of four CIPP components. In the first, context, the implementation of e-Budgeting has succeeded in achieving its initial goals, namely budget transparency and accountability. Furthermore, in terms of input, the use of facilities and infrastructure as well as human resources is adequate. In terms of the process, e-Budgeting simplifies and minimizes errors in the RKA preparation process. Also, in terms of output (product), e-Budgeting improves the quality of fulfilling the nine principles of good governance