Jurnal Manajemen dan Wirausaha最新文献

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Pemanfaatan Metode Activity Based Costing Dalam Sistem Informasi Akuntansi Penentuan Biaya Pada Bengkel Muji Jaya 使用基于成本信息系统的激活方法Muji Jaya工作坊
Jurnal Manajemen dan Wirausaha Pub Date : 2021-12-03 DOI: 10.51903/imk.v1i2.98
Sukemi Kamto Sudibyo, Fitri Puji Astuti
{"title":"Pemanfaatan Metode Activity Based Costing Dalam Sistem Informasi Akuntansi Penentuan Biaya Pada Bengkel Muji Jaya","authors":"Sukemi Kamto Sudibyo, Fitri Puji Astuti","doi":"10.51903/imk.v1i2.98","DOIUrl":"https://doi.org/10.51903/imk.v1i2.98","url":null,"abstract":"The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately. \u0000From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities. \u0000  \u0000Keywords: estimation, cost, activity based costing","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"194 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82451094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Persepsi mahasiswi terhadap beauty vlogger dan dampaknya pada keputusan pembelian make-up 大学生对美女视频日志的感知以及对化妆品购买决定的影响
Jurnal Manajemen dan Wirausaha Pub Date : 2021-12-03 DOI: 10.51903/imk.v1i2.93
Fitria Rahmi, Maya Suryani, Nelia Afriyeni
{"title":"Persepsi mahasiswi terhadap beauty vlogger dan dampaknya pada keputusan pembelian make-up","authors":"Fitria Rahmi, Maya Suryani, Nelia Afriyeni","doi":"10.51903/imk.v1i2.93","DOIUrl":"https://doi.org/10.51903/imk.v1i2.93","url":null,"abstract":"The study aims to see the effect of college student perception to beauty vlogger on the purchase decision of make-up products. The methods used in this research are quantitative methods, with incidental sampling forms and subjects for this research amounted to 201 college students in the city of Padang. These data are analyzed with simple regression analysis. The results showed that there was an effect of college student perceptions of beauty vlogger on purchasing decisions for make-up products p = 0,000 (p <0.05), which was 22%, meaning that the better the perception of beauty vlogger, the higher the purchasing decision and the remaining 78% is influenced by other variables not examined in this study.","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85989839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH KUALITAS PELAYANAN, PROMOSI, HARGA, KUALITAS PRODUK DAN CITA RASA TERHADAP KEPUASAN PELANGGAN PADA AYAM GEPREK WARUNG ENDUS SIBUAYA 服务质量、促销、价格、产品质量和味道对客户满意的影响
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.24
Arinal Husna, Zuriani Zuriani, S. Sumitro
{"title":"PENGARUH KUALITAS PELAYANAN, PROMOSI, HARGA, KUALITAS PRODUK DAN CITA RASA TERHADAP KEPUASAN PELANGGAN PADA AYAM GEPREK WARUNG ENDUS SIBUAYA","authors":"Arinal Husna, Zuriani Zuriani, S. Sumitro","doi":"10.46306/VLS.V1I2.24","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.24","url":null,"abstract":"This study aims to determine the effect of service quality, promotion, price, product quality and taste on customer satisfaction at Geprek chicken at Endus Sibuaya stall. The population in this study are consumers who buy directly at Ayam Geprek Warung Endus Sibuaya. In this study, using a sample of 84 people. This study used the simple random sampling method, where the penarika was randomized by providing equal opportunities for each member of the population to express their opinion. In simultaneous testing (Test F), it is known that service quality, promotion, price, product quality and taste have a positive and significant effect on customer satisfaction. Partially (t test) it is known that service quality and promotion have a positive and significant effect on customer satisfaction, while price, product quality and taste have no positive and significant effect on customer satisfaction. Meanwhile, targetting and market positioning do not have a positive and significant effect on competitive advantage. Through the determinant coefficient test, the Adjusted R Square value is 0.229 or 22.9. Customer satisfaction can be explained by service quality, promotion, price, product quality and taste while 77.1 can be explained by other variables which are not discussed in this study. Testing the feasibility of the research instrument and descriptive analysis of the characteristics of the respondents used SPSS (Statistical Package For The Social Science) software.","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75617183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENTINGNYA PROFESI AKUNTAN DALAM PENGEMBANGAN LAPORAN KEUANGAN DESA 会计专业在发展农村财务报表方面的重要性
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.46
Rindiyani Abdullah, M. Mardiana, Firawati A. Jabu, Wiwin Salim
{"title":"PENTINGNYA PROFESI AKUNTAN DALAM PENGEMBANGAN LAPORAN KEUANGAN DESA","authors":"Rindiyani Abdullah, M. Mardiana, Firawati A. Jabu, Wiwin Salim","doi":"10.46306/VLS.V1I2.46","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.46","url":null,"abstract":"Under Law No. 6 of 2014 which states that the village will receive funding of 1.4 Billion for rural development. Where the funds will be paid out in stages that began the first stage in April 2015. So by the constraints of the current government has not issued regulations governing the financial processing village government also states to immediately implement the process of preparation of financial statements in the village using generally accepted accounting standards, For that, is necessary to enter the village accountant for the success of the program of the government. Whereas in reality, many accounting scholars today who does not have the necessary skills to education majors. So, should the formal education system that is associated with this department more matured more. Thus, it can help to better understand the bureaucracy village again on the financial statements. But, in fact, many villagers are still not open to the arrangement report for village development standards","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83517924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.38
Agus Firmansyah, Ihwan Satria Lesmana
{"title":"PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Agus Firmansyah, Ihwan Satria Lesmana","doi":"10.46306/VLS.V1I2.38","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.38","url":null,"abstract":"The return on asset value is one of the considerations that influence investors to invest in a company. The higher the return on asset, the more invested. There are several ratios that affect considerations in investing investors, including current ratio and debt to equity ratio. This study aims to determine the effect of current ratio and  debt to equity ratio on return on assets in pharmaceutical sub-sector manufacturing companies listed in IDX for the period 2015-2019. The method in this study uses quantitative method, the population in this study there are 10 pharmaceutical companies and samples used by 8 pharmaceutical companies registered in IDX witha period of cussingduring2015-2019. The results showed that partially variable  there is an influence of current ratio to return on asset, there is a negative influence of debt   to equity ratio to return on asset.","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89940593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
ANALISIS KINERJA KEUANGAN YANG MEMPENGARUHI MODAL PERUSAHAAN MULTINASIONAL DAN PERUSAHAAN DOMESTIK DI BURSA EFEK INDONESIA 影响跨国公司和国内企业资本的财务表现分析
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.42
Cindrianing Abdullah, Novelia Bulotio, Hamzah Lanuu
{"title":"ANALISIS KINERJA KEUANGAN YANG MEMPENGARUHI MODAL PERUSAHAAN MULTINASIONAL DAN PERUSAHAAN DOMESTIK DI BURSA EFEK INDONESIA","authors":"Cindrianing Abdullah, Novelia Bulotio, Hamzah Lanuu","doi":"10.46306/VLS.V1I2.42","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.42","url":null,"abstract":"Financing will require working capital from a foreign affiliate of a multinational company regarding complex decision issues. This complexity arises because many financing options are available to MNC branches. MNC branches have access to funds from other affiliates and the parent as well as external sources.","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84405937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERBANKAN SYARIAH DENGAN UMUR PERUSAHAAN SEBAGAI MODERASI 该公司在伊斯兰银行的知识产权披露的特点,该公司的年龄较温和
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.21
Brigitta Gilang Kinanti, Rico Elhando Badri
{"title":"KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERBANKAN SYARIAH DENGAN UMUR PERUSAHAAN SEBAGAI MODERASI","authors":"Brigitta Gilang Kinanti, Rico Elhando Badri","doi":"10.46306/VLS.V1I2.21","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.21","url":null,"abstract":"There are many companies that have not disclosed information regarding the intellectual capital disclosure because there are no obligations or standards governing it, so that the intellectual capital disclosure is now getting enough attention from various parties. The purpose of this study was to determine the effect of leverage, managerial ownership and company size on the disclosure of intellectual capital with the company age as the moderation in Islamic banking companies in the period of 2016-2020. This study used the associative method with the hypothesis testing using Moderating Regression Analysis (MRA). The results of this study indicated that the results of the calculation of the t-test (partial) showed that partially the variable leverage, managerial ownership and company size had a significant effect on the disclosure of Islamic banking intellectual capital in 2016-2020, while the interaction variable age and leverage (X1_M) had no significant effect on the intellectual capital disclosure. The interaction between age and managerial ownership (X2_M) did not have a significant effect on the intellectual capital disclosure, while the interaction between age and firm size (X3_M) had a significant effect on the intellectual capital disclosure. This indicated that the size of the company age when it had a high company size made it willing to disclose its intellectual capital so that investors would certainly be interested in investing in large companies.","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90664820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH KEPUASAN KERJA, SEMANGAT KERJA, DAN KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. TIRTA MUMBUL JAYA ABADI 工作满意度、工作热情和对PT. TIRTA MUMBUL JAYA不朽员工工作生产力的补偿
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.51
Luh Kartika Ningsih, Nindya Prastiwi
{"title":"PENGARUH KEPUASAN KERJA, SEMANGAT KERJA, DAN KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. TIRTA MUMBUL JAYA ABADI","authors":"Luh Kartika Ningsih, Nindya Prastiwi","doi":"10.46306/VLS.V1I2.51","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.51","url":null,"abstract":"Maintaining employee productivity is very important to be able to contribute the best to the sustainability of a company. The purpose of this study is to find out the relationship between the influence of Job Satisfaction, Work Spirit, and Compensation on Employee Productivity at PT. Tirta Mumbul Jaya Abadi (Yeh Buleleng). This study used quantitative method using a sample of 75 respondents. Questionnaires are used as instruments in collecting research data. The data analysis technique used is SEM (Structural Equation Modeling) with Smart PLS (Partial Least Square) 3.2.9 Full Version method. The first relationship between the Effect of Job Satisfaction on Work Productivity showed the t-statistical value of < the table (1,559 < 1,960). Work productivity showed t-statistical values > t-table (5,183 > 1,960 and 2,341 > 1,960). From the results of the study, it can be known that of the three relationships there is one different relationship that is the relationship between job satisfaction has a positive and insignificant effect on Work Productivity. While the psotif and significant relationship is shown in the relationship of Work Spirit and Compensation influence on Work Productivity","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87206985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI ASSET GROWTH PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI 影响贝上市制药公司生产规模的因素
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.31
N. Sari, M. Husni
{"title":"FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI ASSET GROWTH PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI","authors":"N. Sari, M. Husni","doi":"10.46306/VLS.V1I2.31","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.31","url":null,"abstract":"the purpose of this study is to determine the  influence of firm size on asset growth and debt to equity ratio prices on asset growth prices and simultaneously between return on asser and debt to equity ratio on asset growth prices. The research method used is quantitative. With the number of populations and samples as many as 9 companies with 5 observation periods, the number of data used as much as 45 data from the multiplication of 9 banks x 5 years observation period. The test result of the first hypothesis (H1)is known signification value = 0.014 is smaller than at 0.05 or sig value < 0.05, then Ha  received H0  is rejected. The test result of the second hypothesis (H2)is known to signify = 0.691 greater than at 0.05 or sig value > 0.05, then Ha  rejected H0  is accepted. The results of the third hypothesis test (H3)are known  Fcount  = 5034 and Ftable  = 2.89 so Fcalculates>Ftable with a significant level above 0.05 i.e. 0.13. Based on the results of hypothesis testing can be concluded that  firm size affects the price of asset growth and debt to equity ratio has no effect on the price of asset growth and simultaneously between firm size and debt to equity ratio affects assetgrowth","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89808933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KESIAPAN MANAJEMEN UMKM DI SURABAYA MENGHADAPI PERSAINGAN DI ERA BARU 在泗水,乌姆公里的管理准备面临着新时代的竞争
Jurnal Manajemen dan Wirausaha Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.35
Yuli Ermawati, Endah Supeni
{"title":"KESIAPAN MANAJEMEN UMKM DI SURABAYA MENGHADAPI PERSAINGAN DI ERA BARU","authors":"Yuli Ermawati, Endah Supeni","doi":"10.46306/VLS.V1I2.35","DOIUrl":"https://doi.org/10.46306/VLS.V1I2.35","url":null,"abstract":"A new era began with the Industrial Revolution 4.0 which was marked by digitalization and automation activities has changed the work pattern of the economy globally. Especially with the excitement of the spread of the corona virus which has rocked the world economy since the end of 2019 and peaked in 2020. The impact is not only on large companies, but also on MSMEs. The purpose of this study is to analyze the factors that influence the readiness of MSME management in Surabaya to face competition in the new era (industrial revolution era 4.0 and new normal. The influencing factors are reflected in the Global Value Chain (GVC) through business scale, productivity, access to finance / financial resources, IT application, HR competencies, owner's education level, and innovation ability. Furthermore, this research will analyze the factors that can trigger or hinder the readiness of MSMEs in facing 4.0 era\u0000This research uses quantitative methods. Researchers distributed questionnaires to 100 correspondents, namely MSMEs in Surabaya. Linear Regression Analysis of SPSS 21.0 statistical software packages used in the model and hypothesis testing in this study. The conclusion of this study is that productivity, access to finance / financial resources, IT application, HR Competency, Education Level, and Innovation ability affect the readiness of SME Management in Surabaya in the face of the industrial revolution era 4.0, while Business Scale does not affect the readiness of SME Management in Surabaya in the face of the industrial revolution era 4.0","PeriodicalId":30265,"journal":{"name":"Jurnal Manajemen dan Wirausaha","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73821546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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