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ANALISIS BREAK EVEN TERHADAP PENJUALAN SEWA VILLA Paramitha, Made Tania Arry; Mahanavami, Gusti Ayu; Gumi, Wiryawan Suputra
JUIMA : JURNAL ILMU MANAJEMEN Vol 8 No 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Break Even analysis is one way to set sales planning to achieve the desired profit. Villa Kubu Manggala Seminyak must reach the minimum rental villa rental rate so that at the time of budget preparation, the management knows the information of some minimum sales of the company. The purpose of this research is to calculate the amount of villa rental service minimum that must be reached villa so as not to suffer loss or reach break even. The types of data used in this study are: quantitative and qualitative data, with secondary data sources. Methods of data collection were done by interview and observation while the analysis technique used were: cost grouping, fixed cost allocation and variable cost, contribution margin and break even rate calculation.From the results of research and recapitulation results, the largest profit is obtained if the rental price of Two Bed Room villa type increased and followed by the lowest break-even level. From the results of the calculation of break-even analysis in 2016, it can be seen that the break event for 2016 was achieved when the sales volume reached Rp. 1,259,493,670 or as many as 712 villa units for a year. To reach the break even level Villa Kubu Manggala Seminyak should maintain the existing situation and keep trying to spend cost effectively and efficiently.

KEMAMPUAN KERJA DAN KEPUASAN KERJA PENGARUHNYA TERHADAP KINERJA KARYAWAN DEPARTEMEN BAGGAGE SERVICE PT. GAPURA ANGKASA CABANG DENPASAR Gumi, Wiryawan Suputra; Juniasih, Ida Ayu Komang; Da Cruz, Maria Yosefa Lopes
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the effect of work ability and job satisfaction on employee performance at the Baggage Service Department of PT Gapura Angkasa Denpasar Branch. The number ofsamplesis 41 respondents who are employees of PT.Gapura Angkasa Denpasar Branch. Data analysis techniques used are the validity test, reliability test, classic assumption test, multiple regression analysis, and hypothesis testing. Regression equation results: Y = 6.210 + 0.391X1 + 0.310X2, so it can be concluded that work ability and job satisfaction have a positive effect on employee performance. Hypothesis test results prove that work ability and job satisfaction significantly influence employee performance.

ANALISIS BREAK EVEN TERHADAP PENJUALAN SEWA VILLA Made Tania Arry Paramitha; Gusti Ayu Mahanavami; Wiryawan Suputra Gumi
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Break Even analysis is one way to set sales planning to achieve the desired profit. Villa Kubu Manggala Seminyak must reach the minimum rental villa rental rate so that at the time of budget preparation, the management knows the information of some minimum sales of the company. The purpose of this research is to calculate the amount of villa rental service minimum that must be reached villa so as not to suffer loss or reach break even. The types of data used in this study are: quantitative and qualitative data, with secondary data sources. Methods of data collection were done by interview and observation while the analysis technique used were: cost grouping, fixed cost allocation and variable cost, contribution margin and break even rate calculation.From the results of research and recapitulation results, the largest profit is obtained if the rental price of Two Bed Room villa type increased and followed by the lowest break-even level. From the results of the calculation of break-even analysis in 2016, it can be seen that the break event for 2016 was achieved when the sales volume reached Rp. 1,259,493,670 or as many as 712 villa units for a year. To reach the break even level Villa Kubu Manggala Seminyak should maintain the existing situation and keep trying to spend cost effectively and efficiently.

KEMAMPUAN KERJA DAN KEPUASAN KERJA PENGARUHNYA TERHADAP KINERJA KARYAWAN DEPARTEMEN BAGGAGE SERVICE PT. GAPURA ANGKASA CABANG DENPASAR Wiryawan Suputra Gumi; Ida Ayu Komang Juniasih; Maria Yosefa Lopes Da Cruz
JUIMA : JURNAL ILMU MANAJEMEN Vol. 9 No. 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the effect of work ability and job satisfaction on employee performance at the Baggage Service Department of PT Gapura Angkasa Denpasar Branch. The number ofsamplesis 41 respondents who are employees of PT.Gapura Angkasa Denpasar Branch. Data analysis techniques used are the validity test, reliability test, classic assumption test, multiple regression analysis, and hypothesis testing. Regression equation results: Y = 6.210 + 0.391X1 + 0.310X2, so it can be concluded that work ability and job satisfaction have a positive effect on employee performance. Hypothesis test results prove that work ability and job satisfaction significantly influence employee performance.

BAURAN PEMASARAN KEBEN PADA INDUSTRI RUMAH TANGGA UD. BOKOR ROTAN INDAH DI BALI Gusti Ayu Mahanavami; Wiryawan Suputra Gumi; Ni Ketut Rai Arni
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 2, No 1 (2018)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v2i1.964

Tujuan penelitian adalah mendeskripsikan penerapan bauran pemasaran yang terdiri dari produk, harga, tempat/saluran distribusi dan promosi keben pada Industri Rumah Tangga UD. Bokor Rotan Indah di Desa penarungan Kabupaten Badung. Pengumpulan data dilakukan dengan observasi dan wawancara. Analisis data dalam penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini adalah dari segi produk UD. Bokor Rotan Indah memproduksi 11 jenis keben. Harga keben bervariasi sesuai dengan bahan baku dan ukurannya. UD. Bokor Indah Rotan melakukan 2 jenis saluran distribusi yaitu distribusi langsung dan distribusi model satu perantara. Dari segi promosi UD. Bokor Indah Rotan melakukan penjualan direct selling atau penjualan langsung juga beriklan melalui media internet, bisnis online dan pameran.

PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN TIKET PESAWAT Wiryawan Suputra Gumi; Ni Wayan Risty Deviana
Forum Manajemen STIMI Handayani Denpasar Vol 18 No 2 (2020): Jurnal STIMI Vol. 18 No. 2 - 2020
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aviation industry plays an essential role in the era of globalization, because it provides access to international trade, facilitates global markets and means of supporting tourism activities. This study aims to determine how much influence the marketing mix has on the decision to purchase Garuda Indonesia aeroplane tickets at I Gusti Ngurah Rai Airport, Denpasar. The method used is quantitative with primary data obtained through observation, questionnaires and literature studies using a Likert scale with a sample size of 50 respondents. The analytical method used is multiple linear regression (multilinear regression) and the classical assumption method in which analyzed with the help of SPSS application processing media version 25.0. The results showed that the Place (PC) and People (PL) variables had a positive and significant influence on purchasing decisions of all the independent variables (Product (PT), Price (PR), Place (PC), Promotion (PO), People (PL), Process (PS) and Physical Evidence (PE)) have a 34% influence on purchasing decisions.

PENYESUAIAN TARIF JASA PELAYANAN BAHAN BAKU KERAMIK BL-1 DAN K-5 BERBASIS ELEMEN BIAYA TAHUN 2017 PADA BALAI TEKNOLOGI INDUSTRI KREATIF KERAMIK I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 16 No 1 (2018): Jurnal STIMI Vol. 16 No. 1 - 2018
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research is adjust the ceramics raw material service tariff of BL-1 and K-5 based on 2017 cost element. The results shew that: (1) the tariff of ceramic raw material services BL-1 and K-5 are Rp 5.993,95 and Rp 3.802,28 each kg. For the BL-1 followed by cost of goods manufactured Rp 4.610,73, expected profit margin Rp 1.383,22, and operating expense Rp 691,61 (marketing expense Rp 414,97 and general & administrative expense Rp 276,64). For the K-5 followed by cost of goods manufactured Rp 2.924,83, expected profit margin Rp 877,45, and operating expense Rp 438,72 (marketing expense Rp 263,23 and general & administrative expense Rp 175,49); and (2) the tariff of ceramic raw material services BL-1 and K-5 influence of cost of goods manufactured BL-1 and K-5. The tariff of ceramic raw material services BL-1 and K-5 according to government regulation number 6 in 2015 produce cost of goods manufactured BL-1 and K-5 Rp 1.923,07 each kg, that followed by raw material cost Rp 1.459,80, direct labor cost Rp 176,73, variable overhead cost Rp 92,88, and fixed overhead cost Rp 193,66. The actual cost of goods manufactured BL-1 and K-5 smaller about Rp 2.687,66 each kg for BL-1 and Rp 1.001,76 each kg for K-5 than theoretically; and (3) The actual gross profit, operating profit, and net profit ceramics raw material service of BL-1 smaller about Rp 806,29, Rp 403,15, and Rp 322,52 each kg than theoretically, and for the K-5 smaller about Rp 300,52, 150,26, and Rp 120,21 each kg than theoretically.

PENGGUNAAN TANAH MELILING UNTUK PEMBENTUKAN STONEWARE KI DAN ANALISIS HARGA POKOK PRODUKSI DENGAN STANDAR SEBAGAI DASAR PENGAMBILAN KEPUTUSAN BISNIS I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 10 No 1 (2012): Jurnal STIMI Vol. 10 No. 1 - 2012
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstracts Meliling blend is a blend that come from Meliling (Tabanan) that fulﬁ ll laboratory Standard as raw material of stoneware, so that it could use to produce stoneware KI at UPT PSTKP Bali. The analysis of cost of goods manufactured stoneware KI use standard costing. Standard costing is predetermine cost whichmust expenditured to produce unit product or to paid special operation. Standard cost systems was design to cost control, be important tool to evaluate judgement that was setting. The aims of this research were : (1) To knew the Meliling blend can use to produce stoneware KI; (2) To knew cost of good manufactured stoneware K1 bystandard cost systems; and (3) To knew ussefull of standard costing stoneware KI for business decision. The research results shew that : (1) The Meliling blend can use to produce stoneware KI by the mixing with the other material, that is : Meliling blend 50%, kaolin 20%, Lodoyo feldspar 20%, ball clay 8%, and talcum powder 2%; (2)Cost of good manufactured stoneware K1 by standard cost systems was Rp 2.799,25 each kg, but its actual cost was Rp 2.659,47 each kg. Cost of good manufacturedstoneware by the standard cost systems was bigger about Rp 139,77 than actual cost systems, because there were different into computation ways of raw material, different loading of direct labour cost, and different loading of manufacturing overhead cost (variable and ﬁ xed);and (3) Standard cost applicationof stoneware KI is very useful into business decision making for stoneware product, that is : a) As a tool of control, b) As a tool of decision making, c) As a tool of rasional cost measurement, and d) Asa tool of recording cost economizing.

PELATIHAN KEAHLIAN DAN PENERAPAN TEKNOLOGI IT BERPENGARUH TERHADAP KINERJA KARYAWAN PT. TELKOM INDONESIA,Tbk UNIT GES WITEL DENPASAR Wiryawan Suputra Gumi; Ni Putu Chandra Adnyani
Forum Manajemen STIMI Handayani Denpasar Vol 20 No 1 (2022): Jurnal STIMI Vol. 20 No. 1 - 2022
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Professional human resource management is one of the important aspects in the company. There are several indicators that can affect human resources, namely training, development, performance, and job satisfaction. Not only human resource management, one of the factors that can affect the internal and external success of a business or business and increase productivity and employee performance is the existence of information technology. The purpose of this study was to analyze the effect of skills training on employee performance, to analyze the effect of IT technology on employee performance and to analyze IT skills and technology training on employee performance at PT. Telkom Indonesia, Tbk Unit GES Witel Denpasar. The types of data used in this study are qualitative and quantitative data, with the data source being primary data. The data collection method was carried out by distributing questionnaires to the respondents, while the data analysis techniques used were: classical assumption test and hypothesis testing. The results showed that IT skills and technology training had a significant effect on employee performance at PT. Telkom Indonesia, Tbk Unit GES Witel Denpasar.

ANALISIS BIAYA STANDAR DALAM MENENTUKAN HARGA POKOK PRODUKSI STONEWARE BERBAHAN BAKU UTAMA LEMPUNG KALIMANTAN DAN MANFAATNYA BAGI KEPUTUSAN BISNIS PADA UPT PSTKP BALI – BPPT I Nyoman Normal; WIRYAWAN SUPUTRA GUMI
Forum Manajemen STIMI Handayani Denpasar Vol 10 No 2 (2012): Jurnal STIMI Vol. 10 No. 2 - 2012
Publisher : Forum Manajemen STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Standard costing is predetermine cost which must expenditured to produceunit product or to paid special operation. Standard cost systems was design to costcontrol, be important tool to evaluate judgement that was setting. The aims of thisresearch were : (1) To knew cost of good manufactured stoneware that main rawmaterial of kalimantan blend by standard cost systems; and (2) To knew usefull ofstandard costing for business decision. The research results shew that : (1) Costof good manufactured stoneware that main raw material of kalimantan blend bystandard cost systems was various base on the composition use. The smallest costof good manufactured stoneware was XID composition about Rp 1.628,02 each kgand the biggest was FRC-1 composition about Rp 2.028,68 each kg. Cost of goodmanufactured stoneware by the standard cost systems was bigger than actual costsystems, because there were different into computation ways of raw material, differentloading of direct labour cost, and different loading of manufacturing overhead cost,except the XID composition was smaller; (2) Standard cost application is very usefulinto business decision making for stoneware product, that is : a) As a tool of control,b) As a tool of decision making, c) As a tool of rational cost measurement, and d) Asa tool of recording cost economizing.

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