Financial Performance on Improving The Quality of Human Resources in Higher Education

Abstract

This study aims to analyze and understand financial performance in improving the quality of human resources in high school lecturers. This study uses a qualitative data collection case study type. The data collection technique is done through interviews, observation, and documentation. Meanwhile, the data analysis was carried out circularly, starting with data collection and reduction and concluding. The results showed that financial performance to improve the quality of human resources through the balanced scorecard approach at the University of Muhammadiyah Berau was effective. This is because the university's Balanced scorecard can identify strengths and opportunities for improvement related to leadership, vision, values, and strategy, focusing on finance, customers, internal processes, human resources, and performance excellence.

Comparative Analysis of Company Performance Before and After Mergers and Acquisitions in Company Listed on Idx 2018-2021

“…The success of the merger may be gauged by looking at the company's performance after the merger has taken place, namely whether or not financial performance improves, declines, or remains the same. According to Yadessa and Shemelis [3], a company's financial performance may be understood via the use of financial analysis techniques that reveal trends throughout time. According to De Clercq & Sapienza [4], financial measures may be used to evaluate the success of a company's merger or acquisition.…”