Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis最新文献

{"title":"Perhitungan Harga Pokok Pesanan dengan Pendekatan Metode Full Costing","authors":"Alfian Sayuti, R. Aryani, Defel Septian","doi":"10.57141/kompeten.v1i2.9","DOIUrl":"https://doi.org/10.57141/kompeten.v1i2.9","url":null,"abstract":"In 2022, the MSME sector needs to increase its operational activities due to the declining economy due to the pandemic, so that company profits can be improved. Companies in the manufacturing sector have more complicated activities than in the trade or service sector. This will affect manufacturing business actors in measuring manufacturing costs, cost of goods manufactured, and cost of goods sold accurately based on a measurable cost accounting approach. Based on this, descriptive qualitative research was conducted to compile the cost of goods ordered at a manufacturing company in Babakan, Mataram. The results showed that there were differences in the calculation of the cost of goods ordered between the company's calculations and the researchers' calculations. This difference is because the company does not charge asset depreciation in the order cost. This could be because the company did not record its assets so the depreciation expense could not be determined.","PeriodicalId":380127,"journal":{"name":"Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115702094","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}

{"title":"PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA KSP. CITRA LESTARI","authors":"Ngakan Putu Surya, Harta Bhuwana, I. N. Arsana, Surahman Hidayat","doi":"10.57141/kompeten.v1i1.5","DOIUrl":"https://doi.org/10.57141/kompeten.v1i1.5","url":null,"abstract":"This study aims to examine the effect of Reward and Punishment on employee work performance. So that this research variable consists of 2 (two) independent variables, namely Reward (X1), Punishment (X2), and the dependent variable is employee performance (Y). The population of this research is KSP. Citra Lestari is involved in the company. The type of research used in this research is associative research. Samples were taken using non-probability sampling with saturated samples where all employees were sampled, amounting to 30 people. The data was obtained by distributing 30 questionnaires to the respondents in the KSP. Citra Lestari. Data were analyzed using multiple linear regression. The results show that Reward and Punishment have a significant effect on work performance as evidenced by t-test analysis. Each x variable has t count > t table, namely Reward (4.915 > 2.051) and Punishment (1997 < 2.051). The results of this study also show that Reward (X1), Punishment (X2) simultaneously have a significant effect on employee performance (Y) with a calculated F value > F table (0.000 < 0.05) and Adjusted R Square of 0.761. And the Reward variable is the variable that most dominantly influences employee performance (Y), which is indicated by the highest beta coefficient value, which is 0.531 or 53.1%.","PeriodicalId":380127,"journal":{"name":"Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133106211","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}

{"title":"ANALISIS PENGUKURAN KINERJA MENGGUNAKAN BALANCED SCORECARD PADA HOTEL SEGARA LOMBOK LODGE","authors":"S. Hartati, I. Nursanty, Sofiati Wardah","doi":"10.57141/kompeten.v1i1.4","DOIUrl":"https://doi.org/10.57141/kompeten.v1i1.4","url":null,"abstract":"The purpose of this study was to determine the performance of Hotel Segara Lombok Lodge in the four perspectives of the balance scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This research is quantitative descriptive. Data was collected by collecting company documents and interviews with the director and operational manager of Hotel Segara Lombok Lodge. The results showed that from the financial perspective, Hotel Soon Lombok Lodge got a score of 9, from the customer perspective it got a value of 7, from the internal business process perspective it got a score of 8 and from the internal business perspective it got a value of 5 so that the total weighted value of the four balanced scorecard perspectives was 29. The results of the study showed that the performance of the Segara Lombok Lodge Hotel during the pandemic was considered quite well.","PeriodicalId":380127,"journal":{"name":"Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130167901","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}

{"title":"PERAN PIMPINAN DAN KOMITMEN PEGAWAI DALAM MENINGKATKAN PELAYANAN MASYARAKAT PADA KANTOR DESA MENINTING, BATU LAYAR","authors":"Vina Tamala Sari, Syaiful Amri, S. Wijayanto","doi":"10.57141/kompeten.v1i1.3","DOIUrl":"https://doi.org/10.57141/kompeten.v1i1.3","url":null,"abstract":"The high and low quality of services provided does not only depend on the performance of village officials as subordinates, but also their leaders, village officials are required to provide maximum service to the community and be able to answer demands from the community, both in terms of quality and quantity. This study aims to analyze the role of leadership and employee commitment in improving community services. The type of research conducted is qualitative research, with research informants namely the Secretary of Meninting Village, Head of Meninting Village Service, Head of TU & General Affairs of Meninting Village and three people from the community. Data collection using documentation techniques, observation and in-depth interviews. The data analysis used consisted of data collection, data reduction, data presentation, and drawing conclusions. The results showed that the Meninting Village Head implemented his role very well, namely as an interpersonal role, always giving examples, guiding, and creating good teamwork, informational role, namely seeking and providing important information for the organization and decisional role, namely being able to make good decisions for the organization. organizational progress that aims to improve employee performance in serving the community. The commitment of Meninting Village employees is not fully maximized because some employees have not complied with work discipline regulations so that it affects performance which means a decrease in service to the community but they are ready to work more for the organization by working continuously to maximize services and want to maintain their membership because of coordination and good demeanor among fellow employees","PeriodicalId":380127,"journal":{"name":"Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114996613","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}

{"title":"PENGARUH BRAND AMBASSADOR, CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK EMINA","authors":"Baiq Sri Atika Dewi, I. M. Suardana, Satriawan Satriawan","doi":"10.57141/kompeten.v1i1.6","DOIUrl":"https://doi.org/10.57141/kompeten.v1i1.6","url":null,"abstract":"This study aims to examine the effect of brand ambassadors, brand image, and product quality on purchasing decisions for Emina cosmetic products (a case study on female students in Mataram city). This research variable consists of 3 (three) independent variables, which are brand ambassador (X1), brand image (X2) and product quality (X3) and the dependent variable is purchase decision (Y). The population of this research is public and private university students in Mataram city who use Emina cosmetic products. The sampling technique used in this study is non-probability sampling with the sampling method, namely incidental sampling. The number of samples in this study were 60 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS 28 program. Based on the results of the multiple linear regression test, it can be concluded that the constant value is 3.127, meaning that if there is no change in the brand ambassador variable, brand image and product quality (value X1, X2, and X3 is 0), then the purchase decision on Emina cosmetic products is 3,127 units. The results of this study also show that based on the t test the brand ambassador variable and product quality partially have a significant influence with the results of the t count, namely brand ambassador 2,367 and product quality 5,086 on purchasing decisions, while the brand image variable is seen from the t test that the t table is more greater than t arithmetic means that this indicates that the brand image variable does not have a significant effect on purchasing decisions. Based on the t test, it can be seen that the biggest influence of all variables is the product quality variable, meaning that the product quality variable has the most dominant influence on purchasing decisions with a value of 5.086. According to Beta test, it known that product quality (X3) has the highest value among other independent variables with a value 57.7%. The results of this study also show that based on the F test (simultaneous) the brand ambassador variable, brand image, and product quality have a joint influence on the purchasing decision variable with a value of 23.133.","PeriodicalId":380127,"journal":{"name":"Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134364305","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}

{"title":"PENGARUH PENDIDIKAN, PENGALAMAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PT RAJAWALI NUSINDO MATARAM","authors":"Wija Robbiantara, I. Irianto, Ahmad Bairizki","doi":"10.57141/kompeten.v1i1.2","DOIUrl":"https://doi.org/10.57141/kompeten.v1i1.2","url":null,"abstract":"This study aims to determine the effect of education, work experience and organizational commitment on employee performance at PT Rajawali Nusindo Mataram. The population of this study were employees at PT Rajawali Nusindo Mataram, the data of this study were obtained by interviews, observations, and questionnaires. This research is associative type by using classical assumption test and multiple linear regression analysis. Based on the t test, it shows that the education variable has a partially insignificant effect on the performance variable, with a value of (-2,680) <1.703. The work experience variable has a partially significant effect on the performance variable, with a value of 4.632>1.703. Meanwhile, the organizational commitment variable has a partially significant effect on the performance variable, with a value of 3.096>1.703. Based on the F test, it shows that the variables of education, work experience and organizational commitment have a significant effect simultaneously on employee performance variables, with a value of 18.491 > 2.96. Based on the beta test, it shows that the work experience variable has the highest value of 0.543 compared to the variable education and organizational commitment","PeriodicalId":380127,"journal":{"name":"Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114627379","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}