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Journal : Journal of Research and Technology

Penilaian Sistem Informasi Akuntasi Siklus Penjualan Kamar di Hotel Garden Palace Surabaya Widiar Onny Kurniawan; Kafidin Muzakki
Journal of Research and Technology Vol. 8 No. 2 (2022): JRT Volume 8 No 2 Des 2022
Publisher : 2477 - 6165

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

Abstract

Accounting information system is one of the instruments used by companies to achieve company goals. A good information system is an information system that is supported entryway an effective internal control. The company's internal controls must be periodically reviewed to be effective. The Garden Palace Hotel already has a computerized accounting information system, but internal control is not effectively linked to access control activities. Increase the effectiveness of inside control with five COSO components. The results of the research were: climate control, especially hierarchical construction, did not work as expected. This affects the adequacy of internal controls in the cycle of credit transactions. Doubled posting bets and error values ​​were still reasonable and the control measure that susceptible was access control.
Analisis Pengaruh Human Capital dan Structural Capital terhadap Kinerja Perusahaan Kafidin Muzakki
Journal of Research and Technology Vol. 6 No. 2 (2020): JRT Volume 6 No 2 Des 2020
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v6i2.369

Abstract

The research wants to test and analyse using a quantitative approach whether the existence of human capital and structural capital has an influence on company performance as measured by Economic Value Added (EVA). The population of this study is the financial statements of pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018, with a sample size of 6 companies, the number of observations was 36 samples. The results of this study indicate that the management of human capital and structural capital has a positive but insignificant effect on company performance as measured by Economic Value Added (EVA) assessments, so that theoretically it does not support Barney and Clark's Resource Based Theory (RBT) theory, because there are still components of human capital and structural capital which quantitatively have a positive but insignificant effect. RBT theory states that companies have three types of resources, namely human resources (HR), organizational/structural resources, and physical resources that contribute to obtaining profitability. The three types of resources are an integral part that cannot be separated because they influence one another.
Analisis Pengaruh Human Capital dan Structural Capital terhadap Kinerja Perusahaan Kafidin Muzakki
Journal of Research and Technology Vol. 6 No. 2 (2020): JRT Volume 6 No 2 Des 2020
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v6i2.369

Abstract

The research wants to test and analyse using a quantitative approach whether the existence of human capital and structural capital has an influence on company performance as measured by Economic Value Added (EVA). The population of this study is the financial statements of pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018, with a sample size of 6 companies, the number of observations was 36 samples. The results of this study indicate that the management of human capital and structural capital has a positive but insignificant effect on company performance as measured by Economic Value Added (EVA) assessments, so that theoretically it does not support Barney and Clark's Resource Based Theory (RBT) theory, because there are still components of human capital and structural capital which quantitatively have a positive but insignificant effect. RBT theory states that companies have three types of resources, namely human resources (HR), organizational/structural resources, and physical resources that contribute to obtaining profitability. The three types of resources are an integral part that cannot be separated because they influence one another.
Implementasi Digital Marketing dan Strategi Sustainability UMKM Pengrajin Kayu Kota Blitar Kafidin Muzakki; Dian Fahriani
Journal of Research and Technology Vol. 8 No. 1 (2022): JRT Volume 8 No 1 Juni 2022
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v8i1.622

Abstract

The COVID-19 pandemic has had a major impact on the Indonesian economy. The rules of social distancing and the implementation of Large-Scale Social Restrictions (PSBB) have reduced the buying and selling activities of the community, which has an impact on the sustainability of MSMEs. The enactment of PSBB forces all community activities to be carried out from home through online media. The high need to use various internet facilities opens up new opportunities for business development that should be used as opportunities for MSME actors to take part in it. This research was conducted on the HONOYA GROUP MSMEs in the Village of Responsibility, Kepanjen Kidul District, Jl. Sawunggaling 4, Blitar City, East Java, with the object of research being community groups managing MSMEs, MSME workers and communities around the location who have been consumers of MSME products. The research method used in this study was qualitative by choosing case studies as a research approach. The results of the research carried out were the implementation of digital marketing focused on three main things, namely identifying, anticipating, and satisfying. HONOYA GROUP's MSMEs have a sustainability strategy by maximizing strengths and opportunities, namely establishing partnerships with government or private agencies, establishing cooperation with suppliers, participating in various trainings on regulations issued by the government, as well as maintaining product quality, and implementing digital marketing to the fullest. HONOYA GROUP's UMKM must be able to minimize the impact of five things, namely the threat of similar products, the level of competition, the threat of new entrants, the bargaining power of suppliers, and the bargaining power of consumers.