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Analisis Penerapan Metode First In First Out ( Fifo ) Dan Average Untuk Penilaian Persediaan Kertas HVS Pada Muara Kaman Copy & Print Center Di Tenggarong Widyasari, Nurtia; Palinggi, Yonathan; Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 21 No 2 (2021)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v21i2.963

Abstract: The purpose of this study was to compare the valuation of HVS paper inventories with the First In First Out (FIFO) method and the Average method in the Muara Kaman photocopy business in Tenggarong. The analytical tool used is descriptive analysis. The method of descriptive analysis is to describe the nature of something that has been going on at the time the research is being conducted and examines the causes of certain symptoms. Furthermore, this analysis uses the FIFO and Average methods in inventory valuation. The results of calculations using the average method produce cost of goods sold which is greater than the First In First Out (FIFO) method. On the other hand, the calculation using the First In First Out (FIFO) method will result in a higher ending inventory value than the average method. So if you want to report the value of current assets (especially inventory) is greater then you can use the FIFO method. Keywords: Inventory Valuation, FIFO, Average

Mengintegrasikan Kecerdasan Emosional, Kecerdasan Spiritual Dan Kecerdasan Buatan Dalam Praktik-Praktik Manajemen Sumber Daya Manusia Pada Organisasi Bisnis Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 1 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i1.1629

The increasing complexity and dynamism of the business world make the integration of Emotional Intelligence (EQ), Spiritual Intelligence (SQ), and Artificial Intelligence (AI) in Human Resource Management (HRM) practices a holistic approach to enhancing workplace effectiveness and well-being. Emotional Intelligence plays a crucial role in managing interpersonal relationships, communication, and conflict management, which are vital for effective leadership and teamwork. Spiritual Intelligence supports the search for meaning and purpose in work, fostering an organizational culture aligned with personal and collective values. On the other hand, Artificial Intelligence automates processes, provides data-driven analytics, and improves operational efficiency through advanced technology. Integrating these three forms of intelligence can create a more productive, innovative, and fulfilling work environment. This article reviews the fundamental theories of each type of intelligence and explains how their application in HRM practices can yield significant benefits for organizations.

Pengaruh Pendapatan Sektor Pariwisata Dan Budaya Terhadap Pendapatan Asli Daerah Kabupaten Kutai Kartanegara Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 8 No 2 (2008)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v8i2.107

The income of tourism and culture sector of Kutai Kartanegara Regency, is the results which be gotten from Department of culture and tourism of Kutai Kartanegara Regency include hotel tax, restaurant tax and object and tourism location ticket retribution that exist in Kutai Kartanegara. The income of tourism and culture sector of Kutai Kartanegara Regency is one of element from original income in Kutai Kartanegara. Meanwhile the original income of Kutai Kartanegara is gotten from income which dig from the certain sources in some places include territory tax, territory retribution, surplus from local company and wealth management result from other territory is separated and the other legitimated income. According to the experiment in the field. The result from the income and culture sector of Kutai Kartanegara as 3 years get decrease: Year 2001 as amount Rp. 2.794.084.935,45Year 2002 as amount Rp. 2.306.826.205,58Year 2003 as amount Rp. 2.101.356.647,56This case shows that the human source of tourism and culture in Kutai Kartanegara Regency still poor. So that the manager of tourism asset who is the profit center for the government of Kutai Kartanegara Regency haven’t optimal enough. Key Word : Income, Tourism secto

Analisis Laba Usaha Dengan Menggunakan Metode Economic Value Added ( EVA ) Pada Koperasi Karyawan Tirta Mahakam di Tenggarong Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 8 No 1 (2008)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v8i1.129

The good realization cooperation must be supported with professional financial management system. Tirta Mahakam Employee Cooperation is a cooperation which is built by PDAM Kutai Kartanegara, its destination is to increase the employee’s prosperity. This cooperation’s labor activity is shop matters which provide the need of nine basic material, where’s this cooperation shop besides serve the members’ need also serve the citizens.One of methods which is used to analyze the capability of company’s finance is EVA method (Economic Value Added). On counting EVA (Economic Value Added) by decrease the operation profit after tax with financial capital total. Key Word : Cooperation, Capability

Pengaruh Iklim Organisasi, Etoskerja Dan Disiplin Kerja Terhadapefektivitas Kerja Karyawan Pada PT. Telekomunikasi Indonesia Tbk Cabang Tenggarong Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 15 No 1 (2015)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v15i1.394

Problems that researchers look at PT. Telkom Tenggarong Branch is the level of employee effectiveness is still not optimal. Particularly visible from the factors that cause in terms of a less conducive working climate, minimal work ethic and lack of running and frequent discipline of work. This is seen with the lack of initiative, awareness and responsibility of employees to the work, often delaying the work given from the employer so that work can not be completed on time, lack of cooperation in handling the job and many employees who do not work and are less obedient and Obedient to working hoursThis study uses quantitative data obtained from questionnaire data. The number of research samples are 25 people with the method of taking by census. The analytical tool used multiple linear regression analysis with hypothesis testing using F test and t test.The result of F test calculation obtained F count is 45,343, while the value of F table obtained value of 2.76 this means that (Fhitung 45, 343> Ftabel 2.76) with significant value <0,05, so can be said organization climate variable, Work ethic and work discipline simultaneously able to show its effect on work effectiveness. Then the first hypothesis is accepted. From the three t test results above shows the partial correlation value of variable discipline of work is greatest compared to organizational climate variables and work ethic that is equal to 0.612 or 61.2%, so that the work discipline variable is the most dominant variable affecting the effectiveness of employees at PT. Telekomunikasi Indonesia Tbk Tenggarong Branch. From the description, it can be concluded that the second hypothesis is accepted Keywords: Organizational Climate, Work Ethic, Work Discipline, Work Effectiveness.

Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Sisa Hasil Usaha Pada Unit Usaha Simpan Pinjam Koperasi Karyawan PDAM Tirta Mahakam Di Tenggarong Nugraha, Muhammad Bhakti; Jais, Achmad; Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 1 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v18i1.511

Abstract:The purpose of this research is to know whether there is a significant influence of cash turnover anda receivable turnover to the rest of business result (SHU) and to analyze the dominant influence to the rest of business result (SHU) on Employee Cooperative PDAM Tirta Mahakam In Tenggarong. The data used in this research is the financial report Employee Cooperation PDAM Tirta Mahakam namely profit and loss and balance sheet 2012-2016 period. Analyzer used is multiple regression analysis, correlation coefficient analysis and coefficient of determination, t test and test f. The hypothesis is There is influence of cash turnover and receivable turnover to the rest of business result (SHU) on Unit Business Saving and Loan Employee Cooperative Unit of PDAM Tirta Mahakam In Tenggarong and Variable receivable turnover have the ost dominant influence to the rest of business result (SHU) on Unit Business Savings and Loan Employee Cooperative Unit of PDAM Tirta Mahakam In Tenggarong.The result of research shows that simultaneously cash turnover variabels and receivableturnover no effect on SHU on unit business saving and loan Employee Cooperative PDAM Tirta Mahakam In Tenggarong where the value of F arithmetic = 5,386 < F table = 19,000. The value of t test receivable turnover (X2) is 0,182 when compared with the test value of t cash turnover (X1) 0f 3,207 then cash turnover has an dominant influence on the rest of of business result.The number of R Square generated is 0,843, it shows that 84,3% of the remaining business result is influenced by cash turnover and receivable turnover. While the remaining 15,7% influenced by other factors or other variables beyond this study. Keyword: cash turnover, account receivable turnover, rest of business resultÂ

Pengaruh Punishment Dan Reward Terhadap Disiplin Kerja Pada PT. Tri Mandiri Selaras Di Tenggarong Wahyuni, Syanti; Sabran, Sabran; Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 2 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v18i2.526

Abstract :Â Â Â Â Â Â Â Â Â Â PT Tri Mandiri Selaras is a showroom company of Daihatsu cars equipped with authorized workshops for routine checks and maintenance as well as vehicle engine repair customers who are located on Aji Lake RT.05 Malay Village Kutai Kartanegara Regency. The number of employees working on PT Tri Mandiri Selaras are 26 people divided into 7 people mechanics, 6 administrators, 4 sales people, 2 office boys, 2 cashiers, 1 person, 1 head marketing and 3 human resouch developmen. The study was conducted in April 2018, the population data available in April 2018 was 25 people and the number of samples used in this study were 25 people. The analysis tools used are multiple regression analysis and hypothesis testing using F test and t test with the help of SPSS For Window 20.0. The results of F test calculations (simultaneous correlation / joint), variable punisment (X1) and reward (X2) simultaneously affect employee work discipline. Then the independent variables have a significant relationship or employee discipline variables influenced by the variable punisment (X1) and reward (X2). From both result of partial correlation test above seen the biggest punisment variable value compared to reward variable, so the punisment variable is the most dominant variable affecting employee work discipline. Â Keywords: Punishment, Reward, Work Discipline

Implementasi Peraturan Bupati Nomor 33 Tahun 2016 Tentan Pemberian Tambahan Penghasilan Aparatur Sipil Negara Terhadap Peningkatan Disiplin Dan Kinerja Pegawai Pada Kantor Kelurahan Maluhu Kecamatan Tenggarong Safutra, Dendi Dwi; Syahruddin S, Syahruddin; Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 2 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v18i2.529

Abstract:The purpose of this study was to determine the magnitude of the effect of giving additional employee income (TPP) to increase the level of discipline and employee performance at the Maluhu Sub-District Office in Tenggarong District.The problem is that there are quite a lot of employees who are diligent in being absent in the morning but one hour after that the employee can go straight out of the office and come back one hour later before being absent home in the afternoon. As for discipline in terms of the effectiveness of the use of work time which should not have experienced a significant increase or change. Employees of the Maluhu Urban Village Office are absent only to pursue or fulfill incentive payment requirements.This research was conducted using quantitative methods. The sample used was 24 people. The analysis tool uses 2 linear dependent paradigm regression, with hypothesis testing using the t test and correlation.The results of TPP t count with work discipline is 6.485 while t table with degrees of freedom at the level of 5% (a = 0.05), amounting to 1.717 which means (t count 6.485> t table 1.717). Thus H0 is rejected and H1 is accepted. Thus the first hypothesis proposed in this study was accepted because it proved the truth.The results of TPP t count with employee performance is 4.012 while t table with degrees of freedom at the level of 5% (a = 0.05), amounting to 1.717 which means (t count 4.012> t table 1.717). Thus H0 is rejected and H1 is accepted. Thus the second hypothesis proposed in this study was accepted because it proved the truth.From the results of the comparison of the second partial correlation of the Y variable above, it can be seen that the correlation value between the variables of TPP money and work discipline is more than the value of TPP money with a performance of 0.810 versus 0.650. So that it can be concluded that giving TPP money so far to employees of the Maluhu Village Office in Tenggarong is far more able to have a dominant influence on work discipline than on performance improvement. So that the third hypothesis in this study is accepted.Â Keywords: Additional Employee Income (TPP), Discipline And Employee Performance

Optimalisasi Persediaan Semen Tiga Roda Pada Toko Bangunan Tamara Di Mangkurawang Tenggarong Hariyanto, Muhammad; Bahransyah, Bahransyah; Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 1 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v18i1.539

Abstract:The main objective of this research is to know the optimal amount of Cement inventory by using Economic order Quantity method at Tamara Shop ShopInMangkurawang in January 2018. The analytical tool used to examine the economic order quantity (EOQ), reorder point and safety stock. The data used during this study was January 2018.Based on the results of research that researchers have done to prove the hypothesis, which previously has been supported by the description on the background, the formulation of the problem and the basic theory that has been the authors pointed out the following will be submitted things as follows:The optimal order amount (EOQ) at Tamara Building Shop in Mangkurawang Tenggarong is: EOQ Cement Three Wheels as much as 256 Zak.The optimal amount of Safety Stock at Tamara Building Shop in Mangkurawang Tenggarong is: Three-Wheel Cement Safety Supplies of 36 Zak.The optimal ordering point (ROP) at Tamara Building Shop is: ROP Cement Three Wheels at the time of the remaining inventory 89 Zak.The optimal ordering frequency at Tamara Building Shop in MangkurawangTenggarong, is: Frequency of booking three cement wheels as much as 6 times a month, with the distance between orders 5 days.Â Keywords: EOQ, reorder point, safety stock, order frequency

Analisis Penerapan Metode First In First Out ( Fifo ) Dan Average Untuk Penilaian Persediaan Kertas HVS Pada Muara Kaman Copy & Print Center Di Tenggarong Widyasari, Nurtia; Palinggi, Yonathan; Hermanto, Muhammad
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 21 No 2 (2021)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v21i2.963

Abstract: The purpose of this study was to compare the valuation of HVS paper inventories with the First In First Out (FIFO) method and the Average method in the Muara Kaman photocopy business in Tenggarong. The analytical tool used is descriptive analysis. The method of descriptive analysis is to describe the nature of something that has been going on at the time the research is being conducted and examines the causes of certain symptoms. Furthermore, this analysis uses the FIFO and Average methods in inventory valuation. The results of calculations using the average method produce cost of goods sold which is greater than the First In First Out (FIFO) method. On the other hand, the calculation using the First In First Out (FIFO) method will result in a higher ending inventory value than the average method. So if you want to report the value of current assets (especially inventory) is greater then you can use the FIFO method. Keywords: Inventory Valuation, FIFO, Average

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