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All Journal Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen Jurnal Bakti Saraswati Jurnal REKOMEN (Riset Ekonomi Manajemen) Forum Manajemen
Gumi, Wiryawan Suputra
Sekolah Tinggi Ilmu Manajemen Handayani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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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Abstract

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

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Abstract

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.
PEMANFAATAN ABU BROMO SEBAGAI BAHAN BAKU STONEWARE BERKODE KLBR-1 DAN PENGARUHNYA TERHADAP PERHITUNGAN VARIABEL KEUANGAN PADA UPT PSTKP BALI I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate Bromo dust as raw material ofstoneware that Klbr-1 code were : (1) Determine production process; (2) Calculatefinancial variable that follow by: cost of good manufactured and cost price; and (3)Assess marketing mix. The research results that relate Bromo dust as raw materialof stoneware that Klbr-1 code were : (1)Bromo dust could use as raw materialof stoneware after laboratory testing of physical characteristic raw material andwas produce Klbr-1 stoneware. Klbr-1 stoneware composition follow by : noodleKalimantan blend 50%,Bromo dust 20%, sant 20%, Bukit-Jimbaran capur 5%,and Bantur ballclay 5%. The production process of Bromo dust as raw material ofKlbr-1 stonewarefollow by some of stage, tah is : preparing & weighting, grinding,filtrating, firing, deaering, aging, and storing; (2) The financial variable that relatecost of good manufactured Klbr-1 stoneware was Rp 1.605,67 each kg, that followby : raw material cost Rp 838,16, direct labor cost Rp 262,26, variable overheadcost Rp 90,30, and fixed overhead cost Rp 414,95. The cost price theoreticallysupply was Rp 1.846,52 each kg, that follow by : cost of good manufactured Rp1.605,67, expected profit margin Rp 80,26, marketing expense Rp 96,34, and general& administration expense Rp 64,22; and (3) The marketing mix of Klbr-1 stonewarewas still simple and was not comercially. Products still research stage that was notsupply on business, price was not competitive perfectly that setting depend on cost ofgood manufactured, promotion was not act professionally which itsapplication stillby self employee, and distribution still use self transportation tools that directly.
PEMANFAATAN ABU BROMO SEBAGAI BAHAN BAKU STONEWARE BERKODE KLBR-1 DAN PENGARUHNYA TERHADAP PERHITUNGAN VARIABEL KEUANGAN PADA UPT PSTKP BALI I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate Bromo dust as raw material ofstoneware that Klbr-1 code were : (1) Determine production process; (2) Calculatefinancial variable that follow by: cost of good manufactured and cost price; and (3)Assess marketing mix. The research results that relate Bromo dust as raw materialof stoneware that Klbr-1 code were : (1)Bromo dust could use as raw materialof stoneware after laboratory testing of physical characteristic raw material andwas produce Klbr-1 stoneware. Klbr-1 stoneware composition follow by : noodleKalimantan blend 50%,Bromo dust 20%, sant 20%, Bukit-Jimbaran capur 5%,and Bantur ballclay 5%. The production process of Bromo dust as raw material ofKlbr-1 stonewarefollow by some of stage, tah is : preparing & weighting, grinding,filtrating, firing, deaering, aging, and storing; (2) The financial variable that relatecost of good manufactured Klbr-1 stoneware was Rp 1.605,67 each kg, that followby : raw material cost Rp 838,16, direct labor cost Rp 262,26, variable overheadcost Rp 90,30, and fixed overhead cost Rp 414,95. The cost price theoreticallysupply was Rp 1.846,52 each kg, that follow by : cost of good manufactured Rp1.605,67, expected profit margin Rp 80,26, marketing expense Rp 96,34, and general& administration expense Rp 64,22; and (3) The marketing mix of Klbr-1 stonewarewas still simple and was not comercially. Products still research stage that was notsupply on business, price was not competitive perfectly that setting depend on cost ofgood manufactured, promotion was not act professionally which itsapplication stillby self employee, and distribution still use self transportation tools that directly.
KAJIAN HARGA POKOK PRODUKSI PROTOTIPE BUAH KELAPA KECIL KUNING DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS DAN EFEKNYA TERHADAP HARGA JUAL DAN PERSEDIAAN Wiryawan Suputra Gumi; I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate for yellow small coconut fruitprototype were : (1) To calculate cost of good manufactured; (2) To determinecost price; and (3) To recognized ending inventory. The research results shew that: (1) Cost of good manufactured yellow small coconut fruit prototype according to UPT PSTKP Bali was Rp 26.553,31 each unit, that followed by raw materal cost Rp 11.379,99, direct labour cost Rp 7.586,66, variable ovrehead cost Rp 3.793,33,and fi xed overhead cost Rp 3.793,33, but according to Activity Based Costing (ABC)systems was Rp 26.969,58 each unit, that followed Unit-Level Activity Cost Rp19.315,89, Batch-Related Activity Cost Rp 1.571,48, Product-Sustaining ActivityCost Rp 5.591,34, dan Facility-Sustaining Activity Cost Rp 490,86; (2) Selling priceyellow small coconut fruit prototype according to UPT PSTKP Bali was Rp 34.519,30each unit, that price formed by cost of good manufactured Rp 26.553,31 expectedprofi t margin Rp 5.310,66, and operation expense Rp 2.655,33 but according to fullcost pricing method, selling price was Rp 35.060,45 each unit, that price formed bycost of good manufactured Rp 26.969,58, expected profi t margin Rp 5.393,92, andoperating expense Rp 2.696,96; and (3) Ending inventory yellow small coconut fruitprototype according to UPT PSTKP Bali was Rp 1.327.665,50, but according toFinancal Accounting Standard ending inventory was Rp 1.348.479,00. UPT PSTKPBali recognized and reported ending inventory smaller Rp 20.813,50. Financialstatement reported by UPT PSTKP Bali was understated.
KAJIAN TEKNOLOGI PROSES DAN HARGA POKOK PRODUKSI MASSA COR “CN7” DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS, DAN IMPLIKASINYA TERHADAP HARGA TRANSFER DAN PERSEDIAAN I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research relate to casting massa“CN7” (40% SukaBumi Blend : 25% RRT Feldspar : 20% Caolin : 2,5% Ball Clay : 12,5% Cuarsa)were : (1) To determine process technology casting massa“CN7”; (2) To calculatecost of good manufactured; (3) To determine transfer price; and (4) To recognizedending inventory that reported on balance sheet. The research results shew that :(1) The process technology casting massa“CN7” according to production functionwere : weighting process,grussing process, mixing process, filtring process, andcarrying process; (2)Cost of good manufacturedcor massa“CN7” according toActivity Based Costing (ABC) systems was Rp 2.896,83 each unit, that followed byraw materal cost Rp 1.960,00, direct labour cost Rp 860,84, variable overhead costRp 39,89, and fixed overhead cost Rp 36,09; (3) The transfer price casting massa“CN7”according to full cost transfer pricing methodwas Rp 3.302,39each unit, thattransfer priceformed by cost of good manufactured Rp 2.896,83, operating expenseRp 289,68 (marketing expense Rp 173,81 and general & administration expense Rp115,87), and expected margin Rp 115,87; and (4) Ending inventory casting massa“CN2” according to specific identification method was Rp 434.524,50.
AKUNTANSI BAHAN SISA STONEWARE BSK-4 PADA PRODUKSI ASBAK COKLAT (D 11,0 CM – T 5,5 CM) I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research were: (1) To know the cost of goods manufacturedBSK-4 stoneware; (2) To know the accounting treatment of scrap material; (3)To know the influence of accounting treatment of scrap material to cost of goodsmanufactured brown astray; and (4) To know the influence of accounting treatmentof scrap material to net profit margin brown astray. The research results shew that:(1) The the cost of goods manufactured BSK-4 stoneware was Rp 2.633,76 each kg.The BSK-4 stoneware is a work in process goods, because it was an result from production process of quartz, kaolin, Kalimantan clay, RRT feldspar, andit was araw material to produce ceramics goods that is brown astray; (2) The productionprocess of brown astray (d 11,0 cm - h 5,5 cm) based Kalimantan clay create scrapmaterial, that is BSK-4 stoneware about 3% or 0,012 kg. Its scrap material wasnot sold and its creating was caused by its ordering characteristic. The accountingtreatment of BSK-4 stoneware annihilation cost was load on brown astray order,by debit of work in process goods - raw material cost, and credit of raw materialcost; (3) The accounting treatment of scrap material BSK-4 stoneware was influenceof cost of goods manufactured brown astray. Cost of goods manufactured brownastray before accounting treatment of scrap material was Rp 19.801,35, and afteraccounting treatment of scrap material was Rp 19.819,35 each unit, so it wasdecrease Rp 18,00 each unit; and (4) The accounting treatment of scrap materialBSK-4 stoneware was influence of net profit margin brown astray. Net profit marginbrown astray before accounting treatment of scrap material was Rp 2.780,44, andafter accounting treatment of scrap material was Rp 2.784,56 each unit, so it wasdecreaseRp 4,12 each unit.
Co-Authors Astakoni, I Made Purba Da Cruz, Maria Yosefa Lopes Galuh Nanda Apriyanto Gusti Ayu Mahanavami Gusti Ayu, Mahanavami I Gusti Ayu Swastiari I Nyoman Normal I Nyoman Normal I Nyoman Normal I Wayan Tantra Ida Bagus Trisna Wijayanthi Jaya, I Made Adi Juniasih, Ida Ayu Komang Made Tania Arry Paramitha Maria Yosefa Lopes Da Cruz Ni Ketut Rai Arni Ni Putu Chandra Adnyani Ni Wayan Risty Deviana Niki Royke Kelejan Nyoman Normal Paramitha, Made Tania Arry Parta, I Nyoman Romanus Gandur Yuniarti Pratyka