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Analisis Biaya Produksi Berbasis Pendekatan Variable Costing pada UMKM Catering Dapur Mutiara Zulfatillah, Auliya; Basyari, Alif Sulthon; Cahyadi, Nur
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 5 No 3 (2024): Jurnal Bisnisman : Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/bisnisman.v5i3.280

Abstract

The purpose of this research is to analyze how to estimate production costs at the Dapur Mutiara Catering business in October 2023 using a variable costing approach. Cost analysis with the variable costing method is a calculation of production costs that only includes variable cost elements. The method used in the research is a qualitative method with a case study approach. Through cost analysis and preparation of income statements, the study concludes that the sales value of Dapur Mutiara in October 2023 was Rp 20,332,000 with total variable costs to produce the products is Rp 15,113,000, thus in that period the contribution margin value was Rp 5,219,000 with a contribution profit ratio on sales reaching 25.67%. Meanwhile, the total fixed costs reached Rp 500,000, resulting in a net profit value of Rp 4,719,000. Thus, the profit target of 35% targeted by the business owner has not been achieved because the percentage value of net profit on sales is only 23.21%, this happens because the production costs are too high and the selling price is set too low.
Analisis Kinerja BUMDes Makmur Sejahtera Desa Pongangan Kecamatan Manyar Farichah, Faidatul; Cahyadi, Nur
Jurnal Mahasiswa Manajemen Vol. 5 No. 02 (2024): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/mahasiswamanajemen.v5i02.9532

Abstract

Background – This research was conducted at the Makmur Sejahtera Village-Owned Enterprise (BUMDes) of Pongangan Village, Manyar District. BUMDes Makmur Sejahtera has realized community welfare in terms of what the needs of the community are through the business units it runs, and BUMDes Makmur Sejahtera has been responsive in finding what the needs of the community are. Objective – The purpose of this study was to determine how the performance of the Village-Owned Enterprises (BUMDes) Makmur Sejahtera Pongangan village Manyar sub-district and to find out what factors support the performance of the Village-Owned Enterprises (BUMDes) Makmur Sejahtera Pongangan village Manyar sub-district. Design / Methodology / Approach – This research uses a qualitative descriptive method. The samples used were the BUMDes director, BUMDes treasurer, and Pongangan villagers. The data collection method used was to survey respondents through interviews with informants. Findings – In the management of BUMDes Makmur Sejahtera has implemented the principles well, namely the productivity of BUMDes Makmur Sejahtera creates many business unit programs that run smoothly, the quality of service is able to provide satisfaction to BUMDes users by establishing business units in accordance with user needs, the responsibility of administrators and officers is committed and carries out their respective duties and authorities well. The accountability of BUMDes Makmur Sejahtera is said to be good because it routinely conducts monthly to annual reporting. As well as the support of several factors in encouraging BUMDes performance, namely government support, resources and leadership. Research Implication – The impact of the BUMDes research results for future management studies can contribute to the development of management theory, especially in the context of local economic development and economic independence of village communities and can help develop a more effective management system. Limitations – The limitations of this research are that the performance portrayed is more on the qualitative data side but what is poured does not add and display the performance from year to year of the Village-Owned Enterprises (BUMDes) Makmur Sejahtera Pongangan Village, Manyar District.
ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT KAWASAN INDUSTRI GRESIK Mustofah, Novia Trixie; Cahyadi, Nur
Kinerja Vol 5 No 02 (2022): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v5i02.2281

Abstract

This study aims to analyze bad debts based on the age of the receivables at PT Kawasan Industri Gresik. The company has two activities in sales activities, namely sales in cash or cash and credit or debt. If it is done in cash then the company does not have receivables from related parties, but if it is done on credit then the company has receivables that need to be billed. If the receivables are not paid, it will cause uncollectible receivables, and where this will affect the company's operational activities. This research method uses descriptive qualitative which aims to provide a representation of the condition of the company which is carried out by observation, documentation and interviews. From the data receivables are analyzed using the age of receivables to calculate the estimate of bad debts. The results showed that uncollectible accounts at PT Kawasan Industri Gresik decreased in the 2019 period to IDR 8,607,000,000, in 2020 to IDR 5,860,000,000 and in 2021 to IDR 3,878,000,000. This has been proven based on calculating the age of receivables using the method reserves in minimizing bad debts and reserves 5% for each aging account receivable that has been determined by the company.
Take It Or Leave It: Hubungan Antara Pengembangan Karir, Kepuasan Kerja dan Turnover Intention dengan Entrepreneurship Intention Sebagai Variabel Moderasi Pada Karyawan Industri Logistik di Gresik Jawa Timur Cahyadi, Nur; Respati, Putra Panji
Jurnal Manajerial Vol. 12 No. 02 (2025): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v12i02.9800

Abstract

Background – Business competition is getting tighter and more competitive, making the function of Human Resources (HR) in the service industry is one of the main factors to win the competition. Research object is a company in the field of logistics services and depends on quality human resources. However, the company is facing a high turnover problem. Aim – This study aims to determine the relationship between career development, job satisfaction and entrepreneurship intention as a moderating variable on turnover intention. Design / methodology / approach – This research is quantitative and data collection uses questionnaires and the sampling technique used is purposive sampling with the criteria that respondents work for at least one year. The sampling method was carried out up to 84 respondents and the analysis tool used was Partial Least Square (PLS). Findings – The results of this study include (1) The influence of career development variables on job satisfaction. (2) Job satisfaction affects on turnover intention. The last result is (3) Job satisfaction and entrepreneurship intention as moderating variables strengthen the relationship to the turnover intention variable. Research implication – This research can provide an overview for companies, especially in the logistics sector, regarding efforts to minimize the rate of employee resignation by paying attention to the career development system and job satisfaction.  Limitations – The limitation of this research is that the research was only conducted on one object, a logistics company located in Gresik, and the research study was conducted cross-sectionally, analyzing variable data a certain time across the entire predetermined sample population.
Interaksi Pendidikan dan Pola Pikir Kewirausahaan Terhadap Minat Kewirausahaan Pada Mahasiswa FEB UMG Respati, Putra Panji; Kurniawan, Aries; Cahyadi, Nur
Jurnal Manajemen dan Bisnis Indonesia Vol. 9 No. 1 (2023): Edisi Bulan Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v9i1.410

Abstract

Pengangguran yang semakin tinggi di Indonesia akibat dampak dari pandemi, kebijakan PHK di perusahaan dan meningkatnya jumlah penduduk Indonesia menjadikan wirausaha adalah salah satu solusi yang dapat dilakukan untuk masalah tersebut. Perguruan tinggi sebagai institusi pendidikan juga turut membantu masalah pengangguran, salah satu cara yang dilakukan adalah melalui pendidikan kewirausahaan. Penelitian ini menggunakan metode kuantitatif dan data diperoleh melalui penyebaran kuisioner serta dianalisis menggunakan Partial Least Square (PLS). Kesimpulan dari penelitian ini adalah terdapat interaksi yang siginifikan padapendidikankewirausahaan terhadap pola pikir kewirausahaan sebesar 3,964 (T-Statistics). Pendidikan kewirausahaan berinteraksi tetapi tidak signifikan terhadap minat kewirausahaan sebesar 0,554 (T-Statistics) dan pola pikir kewirausahaan berinteraksi tetapi tidak signifikan terhadap minat kewirausahaan sebesar 0,487 (T-Statistics).
EVALUASI EFEKTIVITAS PELATIHAN DENGAN MENGGUNAKAN METODE KIRKPATRICK PADA PT. SWABINA GATRA Tisiya Wardani, Devi; Cahyadi, Nur
MANAJEMEN DEWANTARA Vol 8 No 3 (2024): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v8i3.18661

Abstract

The purpose of this study is to find out and evaluate the effectiveness of employee training of PT. Swabina Gatra uses the Kirkpatrick evaluation model which represents the response or measurement of participant satisfaction with the implementation of the training, the learning obtained by the trainees, and changes in participants' behavior at work. The method used in this study is descriptive quantitative research. Data sources for this study were obtained from primary and secondary sources. Primary data was obtained by distributing questionnaires to participants while secondary data was obtained from documents, books, and literature. From the results of the pre-test and post-test, the learning performance increased from the initial average of 64.50 to 82.50, and from 64.50 in the pre-test > 82.50 in the post-test. It can be concluded that learning evaluation has a significant impact on training. The training effect is good, and the trainees are satisfied and have a good feeling about the training. At the behavioral level, the participants were able to apply the knowledge and skills gained, which shows that training has a significant impact on the overall effectiveness of the program
PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA PT. AUTOKORINDO PRATAMA Ibrahim, Rico Maulana; Cahyadi, Nur
MANAJEMEN DEWANTARA Vol 8 No 3 (2024): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v8i3.18662

Abstract

This kind of research is known as causal research, which aims to determine the connection between an occurrence or the problem under study and the impact of the factors under investigation. Finding out how work discipline affects employee performance and work satisfaction as a mediating variable is the goal of this study. A quantitative approach is the research methodology employed. This study included both primary and secondary data sources. Primary data was gathered by sending questionnaires to workers, while secondary data was gathered from books, documents, and other material. With a sample of 137 Department of Production employees, the population of this study included 162 employees of PT. Autokorindo Pratama. Research employing structural equation modeling, or structural equation modeling (SEM), is the main emphasis of the data assessment method. The research results show that work discipline has a positive and significant effect on the performance of PT. Autokorindo Pratama employees, which shows that the more work discipline is applied, the better the employee's performance. Work discipline also has a positive and significant effect on job satisfaction of PT. Autokorindo Pratama employees, which shows that the more work discipline applied, the higher employee job satisfaction. PT. Autokorindo Pratama. Employee performance is not influenced by their job satisfaction. Job satisfaction cannot mediate the relationship between work discipline and employee performance.
DAMPAK BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN MELALUI TINGKAT KEDISIPLINAN SEBAGAI VARIABEL MEDIASI Nafisah, Jauharotun; Cahyadi, Nur
MANAJEMEN DEWANTARA Vol 8 No 3 (2024): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v8i3.18690

Abstract

The research titled “The Impact of Organizational Culture on Employee Performance through Discipline Level as a Mediating Variable” aims to identify and analyze how organizational culture influences employee performance, considering discipline as a factor that can strengthen this relationship. This research uses explanatory research methods with a quantitative approach. This research was conducted at PT. XYZ, utilizing a Likert scale for data collection. The population of this research is all employees of PT XYZ with data collection in the form of surveys and questionnaires. The research results show that organizational culture has a significant influence on employee discipline, with a very high influence value of 0.977. These findings confirm that organizational culture plays an important role in shaping employee behavior in an organization. This research provides empirical evidence that developing an organizational culture that supports discipline is an important strategy for improving employee performance.. A work environment that values discipline and commitment will encourage employees to align their behavior with the organization's values, ultimately contributing to increased productivity and overall work quality.
PENGARUH PERJANJIAN KERJA WAKTU TERTENTU (PKWT) TERHADAP KINERJA KARYAWAN MELALUI KOMPENSASI SEBAGAI VARIABEL MEDIASI PADA PT XYZ Shela Wardani, Neriza Herdina; Cahyadi, Nur
MANAJEMEN DEWANTARA Vol 8 No 3 (2024): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v8i3.18718

Abstract

This research uses compensation as a mediating variable to find out how a Specific Time Work Agreement (PKWT) affects worker performance. Likert scales and quantitative descriptive techniques were used to collect data for research at PT XYZ. There were 110 PKWT employees selected for this research using a purposive sampling technique. The research findings indicate that the Specific Time Work Agreement (PKWT) significantly affects compensation, demonstrating a notably high influence value of 0. 872. This evidence underscores that a transparent and equitable implementation of PKWT can enhance employee trust and satisfaction regarding their compensation. Moreover, the study provides empirical support for the notion that a well-structured fixed-term work agreement, coupled with fair compensation, serves as an essential strategy for boosting employee performance. A work environment that values employee rights and contributions fosters high motivation, ultimately leading to improved productivity and enhanced overall work quality.
Analisis Tingkat Kesehatan Bank pada PT Bank Pengkreditan Rakyat (BPR) Jombang dengan Metode Camel Darmawan, Muhammad Arif; Cahyadi, Nur
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1017

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesehatan bank pada PT. Bank Perkreditan Rakyat (BPR) Jombang. Penelitian ini berfokus pada : Analisis Tingkat Kesehatan Bank Pada PT. Bank Perkreditan Rakyat (BPR) Jombang. Hasil dari penelitian ini adalah Analisis Tingkat Kesehatan Bank PT. BPR Jombang dengan menggunakan metode analisis CAMEL. Dari analisis tersebut dapat diketahu bahwa Capital Adequacy Ratio (CAR) pada tahun 2020 sebesar 24,96% dan meningkat pada tahun 2021 sebesar 28,64 % karena penambahan modal , sedangkan CAR tahun 2020-2021 berada di atas standar BI sebesar 8% yang berarti dapat dikatakan sehat. Rasio Kualitas Aset PT. BPR Jombang berada dibawah 10,35% dalam kategori sehat, begitu pula ROA yang dimiliki dalam kondisi sehat sedangkan Rasio LDR PT. BPR Jombang masuk kategori sehat pada tahun 2020-2021karena bank dapat menjaga LDR dibawah 90%.