Article Per Year (5 Year)
p-Index From 2021 - 2026
1.704
P-Index
This Author published in this journals
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

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
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

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

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.
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

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

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

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

Abstract

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

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

Abstract

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

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

Abstract

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.
ANALISIS PENGARUH LINGKUNGAN KERJA FISIK TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING I Made Purba Astakoni; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 15 No 2 (2017): Jurnal STIMI Vol. 15 No. 2 - 2017
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

The purpose of this study are (1) to analyze the effect of the physical work environment on job satisfaction of employees at the Department of Culture in Denpasar; (2) To analyze the effect of the physical work environment on the performance of employees at the Department of Culture of Denpasar; (3) To analyze the effect of job satisfaction on the performance of employees at the Department of Culture in Denpasar; (4) To elucidate the role of job satisfaction in mediating the effects of the physical work environment on the performance of employees at the Department of Culture of Denpasar. Total population in this study were as many as 30 employees of the Department of Culture of Denpasar. Given the population is only 30 people, the entire population sampled and thus this study is a study with a sample saturated. In this study, analysis of data using the approach Partial Least Square (PLS). Based on hypothesis testing found that the physical work environment is positive and significant impact on job satisfaction means that the better the physical work environment also increase the job satisfaction of physical labor. Physical work environment positive and significant effect on employee performance. Research has found job satisfaction and significant positive effect on employee performance. Based on the results of research mediating role of job satisfaction on the physical work environment on employee performance showed that job satisfaction partially tested as mediating variables (Parthials Mediation) between the physical work environment on employee performance.
HARGA, DESIGN, KUALITAS PRODUK DAN PROMOSI PENGARUHNYA TERHADAP KEPUTUSAN PEMBELIAN MOBIL SUZUKI APV DI DEALER TOP MOTOR BATU BULAN Wiryawan Suputra Gumi; Galuh Nanda Apriyanto
Forum Manajemen STIMI Handayani Denpasar Vol 19 No 1 (2021): Jurnal STIMI Vol. 19 No. 1 - 2021
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

The purpose of this study was to determine the effect of Price, Design, Product Quality and Promotion on Purchasing Decisions of Suzuki APV Cars. This research was conducted at the Top Motor Dealer Batu Bulan. The population in this study were 150 Suzuki APV buyers at Batu Bulan Motor Top Dealers in 2019. The sample was selected using the Slovin formula and the number of samples was 109 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that 1) Price has a positive and significant effect on purchasing decisions; 2) Design has a positive and significant effect on purchasing decisions; 3) Product quality has a positive and significant effect on purchasing decisions; 4) Promotion has a positive and significant effect on purchasing decisions; 5) Price, design, product quality and promotion influence purchasing decisions.
PENGARUH PERSONAL SELLING DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MOBIL SUZUKI ERTIGA PADA PT. UNITED INDOBALI CABANG TEUKU UMAR DENPASAR Ida Bagus Trisna Wijayanthi; Wiryawan Suputra Gumi; I Gusti Ayu Swastiari
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 2 (2016): Jurnal STIMI Vol. 14 No. 2 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

Consumers in the decision to buy a product that offered much influenced bytheir perceptions of price, product, promotion, place (marketing mix) .Relationshipbetween prices and purchasing decisions that affect the prices consumers in makingpurchasing decisions, the higher the price the lower the purchasing decision ,otherwise if the low price turns higher purchasing decisions. Therefore employersmust be keen in setting the price of products to the market that the product issuccessful in the market. In addition to Personal selling price serves as a means ofpromotion and communication media to inform the existence of a product producedby the company to konsumen. The company able to assess and evaluate the extent towhich consumers recognize and know the products through message communicationsubmitted by the personal selling activities. Moreover, personal selling is a directcommunication between the companies represented salespeople (marketer and agent)which is expected to quickly detect response to customers and create sales. Base onthe research has been conducted to evaluate the influence of personal selling and theprice of the car purchasing decisions Suzuki Ertiga in PT. United Indobali BranchTeuku Umar showed personal selling prices and positive influence simultaneouslyand partially on purchasing decisions.
PENGARUH KOMPOSISI BAHAN BAKU TERHADAP BIAYA BAHAN BAKU, HARGA POKOK PRODUKSI, DAN PRODUKTIVITAS MASSA BODI BL PADA UPT PSTKP BALI-BPPT TAHUN 2014 I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

The aims of this research that relate raw material composition intoproduction process of BL (BL1X, BL2, BL1, BL3) stoneware were: (1) To know theinfluence of raw material composition to raw material cost loading stoneware BL;(2) To know the influence of raw material composition to cost of good manufacturedcalculation; and (3) To know the influence of raw material composition toproductivity.The research results shew that: (1)The increasing of raw material composition kalblend clay on production process of BL stoneware could decrease raw material cost of BL stoneware. For that, if the UPT PSTKP Bali want to decrease raw materialcost of BL stoneware, so it could act by increase composition of kalblend clay in thatraw material mixing; (2) The increasing of raw material composition kalblend clayon production process of BL stoneware could decrease cost of goods manufacturedBL stoneware. For that, if the UPT PSTKP Bali want to decrease cost of goodsmanufactured BL stoneware, so it could act by increase composition of kalblend clayin that raw material mixing; and (3) The increasing of raw material compositionkalblend clay on production process of BL stoneware could decrease productivityof BL stoneware. For that, if the UPT PSTKP Bali want to decrease cost of goodsmanufactured BL stoneware, so it could act by increase composition of kalblend clayin that raw material mixing
ANALISIS PENGARUH KAPABILITAS MANAJERIAL TERHADAP PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris Pada Hotel The Ritz Carlton Nusa Dua – Bali) Wayan Tantra; Gusti Ayu Mahanavami; Wiryawan Suputra Gumi; Niki Royke Kelejan
JUIMA : JURNAL ILMU MANAJEMEN Vol. 12 No. 1 (2022): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

This study aims to analyze the effect of managerial capability on improving earnings quality and firm value at The Ritz-Carlton Hotel, Nusa Dua – Bali. The variables used in this study are firm efficiency, free cash flow, firm value. The sample of this research was carried out by taking all the company's quarterly financial report data published by the Ritz-Carlton Hotel during the 2015-2019 period. Data analysis techniques used in this study: (1) multiple linear regression analysis with control variables, (2) moderated multiple linear regression analysis. The results of this study indicate that managerial capability has a significant effect on earnings quality. Managerial capability has a significant effect on firm value. Earnings quality has a significant effect on firm value. Earnings quality moderates the effect of managerial capability on firm value.
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