Kesesuaian Antara Strategi, Rencana Kerja Dan Kinerja Keuangan Dalam Perspektif Sistem Pengendalian Manajemen

Pradiana, Wiwik (2020) Kesesuaian Antara Strategi, Rencana Kerja Dan Kinerja Keuangan Dalam Perspektif Sistem Pengendalian Manajemen. Fakultas Ekonomi UMG.

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This research aim to understand the strategy which have been specified, comprehending work plan which have been designed, and financial performance which have been reached, also comprehend the suitability among strategy, work plan, and financial performance in controlling management perspective at PT. Swabina Gatra Gresik. Data used in this research is primer and secondary,. The type of this Research used case study research, covering deepening analysis and contextual situation that occurred in company PT. Swabina Gatra Gresik. The analysis concept used in this research is analysis according to strategy, work plan, and financial performance in controlling management perspective, in this case, the analyzed data is dealing with suitability strategy and elaborated into programs also included into work plan and company budget. Then, it is conducted by a measurement and operation by evaluating work performance which conducted by analysing trend and time series growth, descriptive analysis , financial statement ratio covering liquidity ratio, leverage, profitability and activity. The result of this research indicate that type of strategy used by PT. Swabina Gatra is defensive strategy (defender), where income growth and profit company is low ,this is the lowest occurred in 2004 with income growth as big 4% and the profit growth 0%, meanwhile in 2005 profit growth decreased as big 13%, eventhough in 2003 undergone re-growth which representing maximal income growth, as big 21% even in 2007 occurred higher level profit growth reached to 23%, this matter is occurred because work methodology changing from supply became job contract which have been specified by PT. Sement Gresik as especial customer because its market compartment reached 90% in PT. Sement Gresik. PT. Swabina Gatra own 4 (four) SBU by handling 10 (ten) area of enterprise, where in controlling system step there are inappropriate at SBU AMDK, travel enterprise and warehousing. Nevertheless unfinished performance is SBU AMDK, thus, affected to consolidate performance attainment. By increasing the operational cost efficiency and conducting price calculation carefully also having good relationship, hence in 2007 PT. Swabina Gatra can gain better profit from previous years. Financial Performance measurement by using financial statement ratio analysis, the trend result showed quite good growth and as according to plan work and the company budget except inappropriate activity ratio, which is receivable gathering period in 2007 is 119 days, this matter represent years retreating in comparison with previously. Therefore the company controlling system has to be more improved in order to reach company’s aims.

Item Type: Other
Subjects: Economic And Business > Accounting
Economic And Business
Divisions: Research Report
Depositing User: Tumirin Tumirin Tumirin
Date Deposited: 27 Oct 2020 01:59
Last Modified: 27 Oct 2020 01:59

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