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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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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 Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i2.115

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.
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 Vol 14 No 2 (2016): Jurnal STIMI Vol. 14 No. 2 - 2016
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v14i2.138

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v15i2.167

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.
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 Vol 16 No 1 (2018): Jurnal STIMI Vol. 16 No. 1 - 2018
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v16i1.246

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v18i2.401

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.
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 Vol 19 No 1 (2021): Jurnal STIMI Vol. 19 No. 1 - 2021
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v19i1.417

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.
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 Vol 20 No 1 (2022): Jurnal STIMI Vol. 20 No. 1 - 2022
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v20i1.461

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v20i2.477

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.
Evaluasi Efek Geopolitik: Analisis Abnormal Return dan Trading Volume pada IDX30 Pasca Peristiwa Konflik Rusia dan Ukraina Jaya, I Made Adi; Gusti Ayu, Mahanavami; Tantra, I Wayan; Gumi, Wiryawan Suputra; Parta, I Nyoman
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.70-86

Abstract

The capital market is a dynamic arena, influenced by various factors that can cause fluctuations in securities prices. Among these many factors, information has a significant role in influencing securities prices, especially shares. This research aims to examine the differences in average abnormal returns and average trading volume activity before and after the Russian and Ukrainian conflict on February 24 2022, especially in companies listed as members of the IDX30 index on the Indonesia Stock Exchange. The research method used is event study with a comparative quantitative approach. The research period involved 15 trading days, consisting of 7 days before the event (t-7), the day of the event (t-0), and 7 days after the event (t+7) of the declaration on February 24 2022. Hypothesis testing was carried out using paired tests sample t-test for the abnormal return variable and the Wilcoxon signed rank test for the trading volume activity variable. The results of hypothesis testing show that the average abnormal return does not have a significant influence on the conflict between Russia and Ukraine, while the average trading activity volume has a significant influence on the conflict. However, there is no significant difference in abnormal returns, while there is a significant difference in volume trading activity before and after the Russian and Ukrainian conflict. These findings contribute to understanding the impact of geopolitical events on capital markets and provide insights for investors and financial practitioners.
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