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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Bisnis Dan Manajemen: Bisman Jurnal Pengabdian dan Pemberdayaan Banyuwangi
Bire, Amram Rohi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Other

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Analisis Anggaran Biaya Tenaga Kerja Menggunakan Metode Least Square pada Pabrik Batako Miracle di Kupang Seran, Patrisius; Selan, Yakhin B.C.P.; Bire, Amram Rohi
Bisman - Jurnal Bisnis & Manajemen Vol 9 No 1 (2024): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v9i1.1261

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis anggaran biaya tenaga kerja menggunakan metode least square. Penelitian ini merupakan studi kasus yang menggunakan data kuantitatif dan kualitatif, di mana sumber data yang digunakan adalah data primer. Teknik pengumpulan data yang diterapkan meliputi studi pustaka, wawancara, observasi, dan dokumentasi. Teknik analisis data dalam penelitian ini menggunakan perhitungan metode least square untuk memberikan keterangan lengkap dalam pemecahan masalah yang dihadapi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa anggaran biaya tenaga kerja pada Pabrik Miracle Batako Kota Kupang mengalami fluktuasi. Terdapat peningkatan biaya sebesar Rp. 684.000 pada bulan Agustus, sedangkan ramalan menggunakan metode least square menunjukkan penurunan biaya tenaga kerja sebesar Rp. 108.000 pada bulan September. Fluktuasi biaya tenaga kerja ini disebabkan oleh variasi volume produksi yang dihasilkan oleh karyawan.
ANALYSIS OF CASH FLOW STATEMENTS AS A BASIS FOR ASSESSING FINANCIAL PERFORMANCE AT THE KOPERASI SIMPAN PINJAM KOPDIT SOLIDARITAS SANTA MARIA ASSUMPTA KUPANG Keke, Tister Wandri; Bire, Amram Rohi; Fanggidae, Jappy P.; Batilmurik, Ridolof W.
Bisman - Jurnal Bisnis & Manajemen Vol 9 No 1 (2024): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v9i1.1267

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi kinerja keuangan Koperasi Simpan Pinjam Kopdit Solidaritas Santa Maria Kupang selama tahun 2020-2022 dengan menggunakan analisis arus kas masuk dan keluar. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data yang dianalisis mencakup Laporan Neraca, Laporan Laba Rugi, dan Laporan Arus Kas Koperasi Simpan Pinjam Kopdit Solidaritas Santa Maria Assumpta Kupang dari tahun 2020 hingga 2022. Teknik analisis yang digunakan adalah analisis rasio arus kas. Hasil penelitian menunjukkan bahwa dari empat rasio arus kas yang dianalisis, dua rasio tidak memenuhi standar, yaitu rasio Arus Kas Operasi (AKO) dan rasio Total Hutang (TH), sementara dua rasio lainnya, yaitu rasio Cakupan Arus Dana (CAD) dan rasio Cakupan Kas terhadap Bunga (CKB), memenuhi standar. Kesimpulannya, kinerja keuangan Koperasi Simpan Pinjam Kopdit Solidaritas Santa Maria Assumpta Kupang untuk periode 2020-2022 dinyatakan kurang baik karena hanya dua dari empat rasio yang memenuhi standar.
Pelatihan Penyusunan Rencana Usaha (Business Plan) bagi UMKM Pemula di Kecamatan Amanuban Barat Sauw, Heni Matelda; Bire, Amram Rohi; Sartien, Margaretha; Sinaga, Mentari; Maria, Maria
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 3 No 1 (2025): Abdiwangi Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v3i1.2025.30-36

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting both national and local economic growth, including in Amanuban Barat District. However, many beginner MSMEs face challenges in developing their businesses due to a lack of understanding and skills in preparing a business plan. Without a well-structured plan, MSME actors find it difficult to manage risks, seize market opportunities, and access formal funding sources. The main problems faced by MSMEs in this area include a limited understanding of the importance of a business plan, insufficient technical skills in business planning, lack of access to mentoring and training, difficulties in obtaining business capital due to the absence of proper business documents, and low awareness of market and financial analysis. This community service program aimed to enhance MSME capacity through training on the importance of business planning and a technical workshop on simple business plan preparation. The training methods included lectures, interactive discussions, and hands-on business plan practice. The results showed a significant improvement in participants’ understanding of business planning, their ability to design a business plan, and their awareness of building networks and business collaboration. This activity has provided tangible benefits by helping MSMEs expand access to formal funding and optimize their business potential. Therefore, this program contributes to strengthening and sustaining local economic growth in Amanuban Barat District
CYBERLOAFING DAN KINERJA KARYAWAN : EFEK MODERASI SELF CONTROL: (STUDI PADA USAHA KECIL DAN MENENGAH KOTA KUPANG) Manteiro, Maria C.B; Bire, Amram Rohi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3788

Abstract

Introduction: This study aims to analyze the effect of cyberloafing on the performance of MSME employees in Kupang City and how self-control moderates the relationship between cyberloafing and MSME employee performance in Kupang City. Method: The study uses a quantitative method with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) with the assistance of SPSS. The research sample consisted of 48 respondents from 12 MSMEs spread across 4 regional clusters in Kupang City, with the criteria of employees in MSMEs with top to middle-level positions, 2) having worked for more than 2 years, and 3) who usually work and can access the internet.Results: The research results show that cyberloafing has a negative and significant effect on employee performance, meaning that the more frequently employees engage in cyberloafing during working hours, the lower the performance produced. Meanwhile, self-control positively and significantly moderates the relationship between cyberloafing and employee performance, meaning that the higher the self-control ability of employees, the smaller the negative impact of cyberloafing on their performance. Conclusion:These findings are in line with the Conservation of Resources (COR) Theory, which explains that individuals try to preserve resources such as energy, time, and attention so that they are not wasted. Self-control acts as a psychological resource that enables employees to refrain from harmful behaviors and maintain performance even when facing the temptation of cyberloafing. Keywords: Cyberloafing, Employee Performance, Self-Control
PENGARUH PENGETAHUAN INVESTASI, KEBIJAKAN MODAL MINIMUM DAN SOCIAL MEDIA INFLUENCER TERHADAP MINAT MAHASISWA BERINVESTASI Bire, Amram Rohi; Kabu, Enos; Tety, Putri Patricia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3791

Abstract

Introduction: This study aims to examine the effect of Investment Knowledge, Minimum Capital Policy, and Social Media Influencers on Students’ Investment Interest.Method: This research employs a quantitative method with data analysis using Multiple Linear Regression, supported by SPSS software. The sample consists of 100 students who invest in stocks at the Indonesia Stock Exchange Investment Gallery across universities in East Nusa Tenggara.Results: The findings indicate that partially, Investment Knowledge, Minimum Capital Policy, and Social Media Influencers each have a significant effect on Students’ Investment Interest. Simultaneously, these three variables influence Students’ Investment Interest by 76%, while the remaining 24% is explained by other factors not examined in this study.Conclusion: The results confirm that Investment Knowledge, Minimum Capital Policy, and Social Media Influencers, both partially and simultaneously, have a significant impact on Students’ Investment Interest. These findings suggest that increasing students’ investment interest is not determined by a single factor but rather by the synergy between cognitive aspects (knowledge), structural policies (ease of initial capital), and socio-digital factors (influencer impact). The novelty of this study lies in the integration of these three variables into a comprehensive analytical model, particularly by positioning Social Media Influencers as a relevant variable in the context of current digital developments. This study offers a new perspective that strategies to enhance students’ investment interest should combine educational approaches, inclusive policies, and the effective use of social media as a communication tool. Keywords: Investment, Literacy, Risk, Shares
Co-Authors Batilmurik, Ridolof W. Kabu, Enos Keke, Tister Wandri Manteiro, Maria C.B Maria Maria Patrisius Seran, Patrisius Sartien, Margaretha Sauw, Heni Matelda Selan, Yakhin B.C.P. Sinaga, Mentari Tety, Putri Patricia