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 
KESANGGUPAN BERPRODUKSI UMKM UNTUK KERAMIK BERFOTOKATALIS PRODUK PAJANGAN DINDING DAN PAJANGAN MEJA Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 20 No 2 (2022): Jurnal STIMI Vol. 20 No. 2 - 2022
Publisher : Forum Manajemen STIMI Handayani Denpasar

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

Abstract

Photocatalyst ceramic is a product that has the potential to be developed by MSMEs when sales and income decline. Photocatalyst ceramics act as disposable, display, and functional objects. However, it is not yet known whether MSMEs are capable of producing wall displays or table displays. The purpose of this study: to determine the potential of MSMEs to produce wall display products and table displays, to examine the differences in the ability of MSMEs to produce wall display and table display products, and to disseminate photocatalyzed ceramic products as a result of BRIN's research which has the prospect of being developed by MSMEs. The research method used is: the interview method and the list of questions, the stratified purposive sampling, and the difference test of two independent samples. The results showed: 1) The biggest opportunity for MSMEs to produce photocatalytic ceramics for wall displays is Panji Ceramic, while table display products are Grazinia Ceramic; 2) There is no difference in the ability of MSMEs to produce photocatalyzed ceramics for wall displays and table displays; and 3) Photocatalyst ceramic products resulting from BRIN's research can be developed by ceramic MSMEs, including: (a) wall displays: meru motif tiles, songket motif tiles, and earthenware lamp holders; and (b) table displays: coral leaf ashtray, classic lampshade, modern lampshade, flower vase, pyramid-shaped lampshade, and ape-patterned earthenware flower pot.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pada Pt Summarecon Agung Tbk Yuniarti Pratyka; Wiryawan Suputra Gumi
Forum Manajemen Vol 21 No 2 (2023): Jurnal Forum Manajemen
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v21i2.525

Abstract

This study discusses the Analysis of Liquidity, Solvency, and Profitability Ratios to assess the Financial Performance of PT. Summarecon Agung Tbk. The purpose of this research is to know and analyze the financial performance at PT. Summarecon Agung Tbk. using the liquidity, solvency and profitability ratio method for the 2018-2022 period. The data analysis technique used is descriptive quantitative through measurement of financial performance measured by 3 ratio analysis, namely: 1) Liquidity ratios (Current Ratio and Quick Ratio), 2) Solvability ratios (Debt to Asset Ratio and Debt to Equity Ratio), and 3 ) Profitability Ratios (Return On Assets and Return On Equity). Based on the results of the study it can be concluded that the assessment of the financial performance of PT. Summarecon Agung Tbk. In terms of the liquidity ratio in terms of the Current Ratio from 2018-2022 is quite good and in terms of the Quick Ratio from 2018- 2022 the company's condition is not good. Assessment of financial performance in terms of solvency ratios in terms of the Debt to Asset Ratio and Debt to Equity Ratio from 2018- 2022 The company's condition is not good because it is above the company's industry standards. And the assessment of financial performance in terms of profitability ratios in terms of Return On Assets and Return On Equity from 2018-2022 is very poor.
MEWUJUDKAN PENGEMBANGAN PARIWISATA BERBASIS MASYARAKAT PADA OBYEK WISATA PANTAI PETITENGET, SEMINYAK, BADUNG, PROVINSI BALI Romanus Gandur; Gusti Ayu Mahanavami; Wiryawan Suputra Gumi; I Wayan Tantra
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 12 No. 2 (2023): Jurnal Bakti Saraswati
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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

Abstract

The Petitenget Seminyak beach tourist attraction is managed by the local community in order to fully utilize and empower its human resources, where all workers come from the local community. The objectives of this research are 1) To find out the participation of local communities in developing Petitenget Beach tourism in Seminyak Bali, 2) To find out the benefits obtained by local communities in developing Petitenget Beach tourism in Seminyak, Badung Regency, Bali Province. Data collection techniques use observation, interviews, literature study and documentation, while the data analysis techniques used are data reduction analysis, data presentation and drawing conclusions. The research results show that 1) The participation of the local community of Kerobokan Village in the development of Seminyak Petitenget Beach tourism must be maintained and increased from the stages of community participation in decision making, participation in activities, participation in evaluation and participation in utilization of results so that the development process continues to run well and becomes a tourist attraction that attracts many visitors, and 2) Utilizing the development of Petitenget Seminyak beach tourism can provide employment opportunities for the community and increase village income.
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 Vol 10 No 1 (2012): Jurnal STIMI Vol. 10 No. 1 - 2012
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v10i1.19

Abstract

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.
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 Vol 10 No 2 (2012): Jurnal STIMI Vol. 10 No. 2 - 2012
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v10i2.36

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.
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 Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i1.45

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 Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i2.62

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.
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 Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i1.78

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 Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i2.85

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.
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 Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.104

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
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