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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB)
Sihabudin Sihabudin
Universitas Buana Perjuangan Karawang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Effect of Ethical Leadership and Motivation on Pro-Environmental Behaviors: Evidence from Thai Automobile Industry Sihabudin Sihabudin
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 2 (2021): August - November 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i2.2718

Abstract

Despite extensive research on corporate sustainability, little is known about the factors that may instill employees taking part in sustainability initiatives. To address this gap, the main objective of this study is to identify factors that can enhance employees' pro-environmental behaviors that enable them to participate in sustainability initiatives. This study posits that leadership and motivation may influence employees to develop their pro-environmental behaviors through motivation. In order to test the hypothesis of the study, the partial least square–structural equation modeling (PLS-SEM) approach was used to examine data of 169 employees of the Thai automobile industry. The results show that ethical leadership significantly predicts employees' pro-environmental behaviors. In addition, employees' intrinsic motivation serves as a mechanism by partially mediating the relationship between ethical leadership and employees' pro-environmental behaviors. The study also investigates the relationship between extrinsic motivation with basic pro-environmental behaviors of employees, but no empirical support was found in this regard. This study recommends that organizations encourage employee intrinsic motivation to enhance their pro-environmental behaviors and focus on increasing their performance.
Pengaruh Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Pegawai Universitas Buana Perjuangan Karawang Sihabudin Sihabudin
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.573

Abstract

One of the variables that have a major effect on employee engagement is leadership style. In addition, one of the factors that influence employee efficiency is leadership. Since it is important to pay attention to two points at the top, it is important to pay attention to leadership style. Employee success is one of the most powerful variables in the workplace. Employees of Administration Universitas Buana Perjuangan Karawang, a total of 104 people, were studied from January to March 2020, with a total sample size of 82 people. The research employs a quantitative approach that is processed using the application SPSS 20. The data is collected through interviews, evaluation, and a Google Form Sample to deploy a questionnaire. Universitas Buana Perjuangan Karawang
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual dan Gender Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa Prodi Akuntansi Universitas Buana Perjuangan Karawang) Nining Nuryati; Sihabudin Sihabudin; Carolyn Lukita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3493

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Gender, serta pengaruh gabungan Kecerdasan Emosional, Kecerdasan Intelektual, dan Gender terhadap Tingkat Pemahaman Akuntansi. Penelitian ini menggunakan desain penelitian yang termasuk dalam ranah penelitian komparatif. Populasi sasaran penelitian ini adalah seluruh mahasiswa Program Studi Akuntansi Universitas Buana Perjuangan Karawang sepanjang tahun 2019. Penelitian ini menggunakan pendekatan sampling komprehensif, dimana seluruh individu dalam populasi yang diteliti dijadikan sebagai responden. Pendekatan pengumpulan data yang digunakan dalam penelitian ini adalah penggunaan kuesioner. Uji validitas menggunakan korelasi Pearson Product Moment, sedangkan uji reliabilitas menggunakan Cronbach Alpha. Pengukuran statistik ini menunjukkan validitas dan reliabilitas seluruh instrumen. Uji yang diperlukan untuk analisis meliputi penilaian normalitas, linearitas, multikolinearitas, dan heteroskedastisitas. Teknik analisis data yang digunakan meliputi analisis regresi linier sederhana dan analisis regresi linier berganda. Temuan penelitian ini menunjukkan bahwa terdapat hubungan antara kecerdasan emosional, kecerdasan intelektual, gender, dan pemahaman akuntansi. Kesimpulannya, pemahaman akuntansi dipengaruhi oleh kecerdasan emosional, intelektual, dan gender. Akibatnya, tingkat pengetahuan akuntansi yang lebih tinggi dapat dicapai melalui penggunaan kecerdasan emosional dan intelektual secara efektif.   
Analisis Penentuan Harga Pokok Produksi menggunakan Metode Full Costing pada Kedai Rai Raka di Kabupaten Karawang tahun 2022 Dinar Gustianing Tias; Sihabudin Sihabudin; Robby Fauji
Journal of Management and Bussines (JOMB) Vol 6 No 1 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i1.7793

Abstract

The aim of this research is to determine the calculation of the cost of goods produced at rai raka shop MSMEs using the full costing method. The type of data used is quantitative descriptive, namely in the form of production cost analysis and data, the data source is primary data from interviews conducted with company owners and observations, as well as secondary data sourced from literature studies and other literature that supports the writing of this research. The results of this research show that there are differences in the calculations according to MSMEs for Rai Raka shops using the full costing method. Calculations using full costing produce a greater value, this is because the calculation according to MSMEs does not take into account all components of factory overhead costs. Keywords: Cost of Goods Production, Full Costing Method, MSMEs
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Koperasi Produksi Gapoktan Srimulya Desa Tegalsari Cilamaya Wetan Tahun 2018-2022 Mayasuri Mayasuri; Sihabudin Sihabudin; Robby Fauzi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.7829

Abstract

Rasio keuangan sangat diperlukan oleh koperasi untuk mengetahui kinerja keuangan pada setiap periodenya. Tujuan penelitian ini adalah untuk mengetahui perkembangan dan kinerja keuangan Koperasi Produksi Gapoktan Srimulya di Desa Tegalsari Cilamaya Wetan ditinjau dari rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas (rentabilitas) selama 5 tahun terakhir (2018 Sampai 2022). Jenis penelitian yang dilakukan dengan menggunakan penelitian deskriptif kuantitatif yaitu mengumpulkan, mengolah dan menginterprestasikan data yang diperoleh. Adapun sumber data yang digunakan adalah data sekunder yang berasal dari laporan keuangan berupa neraca dan laba rugi antara tahun 2018 sampai 2022. Populasi dan sampel penelitian ini adalah laporan keuangan Koperasi Simpan Pinjam Pada Koperasi Produksi Gapoktan Srimulya di Desa Tegalsari Cilamaya Wetan. Teknik analisis data yang digunakan adalah rasio keuangan dengan kriteria berdasarkan SK Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/Dep.6/III/2016. Hasil penelitian menunjukkan bahwa kinerja keuangan koperasi menggunakan rasio likuiditas pada Koperasi Produksi Gapoktan Srimulya selama lima tahun yang dilihat berdasarkan current ratio dikategorikan buruk karena memiliki rasio rata-rata 365,67% dan cash ratio dikategorikan buruk karena memiliki rasio rata-rata 9,38%. Berdasarkan rasio solvabilitas selama lima tahun dilihat dari asset to debt ratio dikategorikan baik karena memiliki rasio rata-rata 46,40% dan debt to equity dikategorikan sangat baik karena memiliki rasio rata-rata 12,99%. Sedangkan berdasarkan rasio rentabilitas (profitabilitas) selama lima tahun menggunakan return on asset dikategorikan cukup baik karena memiliki rata-rata rasio 5,31%, return on equity dikatakan sangat baik karena memiliki rata-rata 21,58%, dan net profit margin dikategorikan sangat baik karena memiliki rasio rata-rata 50,52%.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL (STUDI KASUS UMKM BOLU HARUM WANGI) Cita Rizki; Sihabudin Sihabudin; Robby Fauji
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10192

Abstract

UMKM Harum Wangi cake is a business operating in the culinary sector which produces various cakes such as sponge cake, brownies and donuts. One of the obstacles to production is that determining the selling price is often inaccurate and causes the determination of the cost of production and raw material costs to be irrelevant, thus giving rise to overhead costs for labor and the production process. This research aims to analyze the calculation of the cost of production based on the full coasting method for UMKM Harum Wangi cake. The method used in this research is quantitative. Based on the research results, it can be seen that perhit. The basic production costs applied by UMKM for Harum Wangi cakes do not yet refer to the full costing method that has been calculated. The difference in cost of production between companies using the Full Costing method is caused by differences in cost allocation which shows that there is an advantage in calculating the cost of production based on the Full Costing method and to be able to determine the cost of goods sold, namely production costs must be calculated at the beginning of each month based on the previous period's sales report. This research aims to calculate the cost of goods for UMKM fragrant cakes using the Full Costing method. Keyword : Price, Production, Fullcosting
Analisis Break Even Point (BEP) Sebagai Perencanaan Laba Pada UMKM Kerupuk Asoy Rengasdengklok Karawang Yessy Shafira Danti Widyasari; Sihabudin Sihabudin; Robby Fauji
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10193

Abstract

UMKM Kerupuk Asoy is a business that produces crackers made from wheat flour and starch. The average production carried out by UMKM Asoy Crackers in a month reaches 420 to 480 bales. Break even point (BEP) analysis is an analytical technique used to determine conditions where a company in carrying out its activities does not make a profit and does not suffer a loss or the amount of income is equal to the amount of costs incurred. The aim of this research is to find out how much break even point and margin of safety experienced and achieved UMKM Kerupuk Asoy in August 2023 and to make a profit plan in October 2023 to achieve the profits expected UMKM Kerupuk Asoy. This research uses break even point data analysis and margin of safety analysis. The method used in this research is a quantitative descriptive approach by presenting a summary of the data and values calculated based on the data collected. The results of this research show that there is a difference in achieving the break-even point in rupiah and quantity, this is due to differences in sales volume. Keywords: UMKM, Break Even Point, Margin of Safety, Profit Planning
Pengaruh Media Sosial Instagram Dan Electronic Word Of Mouth Terhadap Minat Beli Konsumen Jovanbeauty Karawang Anistasya Jovanka; Sihabudin Sihabudin; Robby Fauji
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh variabel Media Sosial dan E-WOM terhadap minat beli konsumen JovanBeauty di Karawang, serta mengidentifikasi faktor yang paling berpengaruh terhadap minat beli. Penelitian ini menggunakan metode deskriptif-verifikatif dengan pendekatan kuantitatif, dengan menggunakan teknik pengambilan sampel Lemeshow. Penelitian dilakukan melalui metode survei dengan menggunakan kuesioner berskala Likert yang disebarkan kepada 100 responden di kalangan calon konsumen JovanBeauty di Karawang. Analisis regresi linier berganda dilakukan dengan menggunakan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa media sosial Instagram dan Electronic Word of Mouth (E-WOM) secara signifikan dan positif mempengaruhi niat beli. Peneliti selanjutnya disarankan untuk mempertimbangkan variabel tambahan yang secara teoritis mempengaruhi niat beli. Disarankan bagi perusahaan untuk meningkatkan strategi media sosial mereka dan menciptakan pengalaman konsumen yang positif, mendorong mereka untuk berbagi ulasan dan rekomendasi secara online. Hal ini dapat meningkatkan citra merek dan meningkatkan niat beli
Analisis Kinerja Keuangan Pada PT. Bentoel Internasional Investama Tbk Rizkia Hikmah; Sihabudin Sihabudin; Robby Fauji Fauji
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11754

Abstract

PT Bentoel Internasional Investama Tbk. is one of the largest cigarette companies in Indonesia. The cigarette manufacturing sector has a significant contribution to state revenue through excise, as regulated in Law number 39 of 2007. Indonesia ranks the third largest number of smokers in the world with 112 million smokers in 2021. Cigarette companies face intense competition, which forces them to continuously improve product quality and business strategies to maintain market share and maximize profits. This study aims to analyze the financial performance of PT Bentoel Internasional Investama Tbk. This research method uses Kuanitatif with secondary data sources, the research population in the 6-year period 2017-2022 in the financial statements, the sample used financial statements consisting of the balance sheet and profit and loss of PT Bentoel Internasional Investama Tbk 2017-2022, with analysis methods using statistical analysis. The results of the study on the analysis of liquidity ratios using a current ratio of 1.94 rounded 2 is declared good and a cash ratio of 0.10 is declared not good, solvency ratio with a debt to asset ratio of 41% is declared good, the ratio of debt to equity obtained a value of 70% is declared not good, and long-term debt to equity is good 17% is declared good. The activity ratio using the calculation of fixed asset turnover of 2.83 is not good and total asset turnover of 1.15 is not good. The profitability ratio using net profit margin obtained 0% is not good, return of incesment 0% is not good, and return of equity -0.03% is not good.
Analisis Minat Beli Orang Asing Pada Produk Sepatu Vans Di Prefektur Okayama Jepang Tiwang Wiliansach; Citra Savitri; Suroso Suroso; Dedi Mulyadi; Sihabudin Sihabudin; Kan Myeongu
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12051

Abstract

Penelitian ini bertujuan untuk menganalisis minat beli orang asing terhadap produk sepatu vans yang berada di sekitar Okayama Jepang. Dengan ditemukannya fenomena dimana orang asing secara signifikan mengikuti budaya jepang dan lifestyle yang sedang trend pada tahun 2022. Fonemena tersebut yaitu mengikuti trend anak-anak muda orang jepang yang memakai sepatu vans dalam aktivitas sehari-harinya. Penelitian kualitatif studi kasus ini menggunakan sudut pandang atas realita para pembeli khususnya orang asing bisa disebut dengan Kualitatif Deskriptif. Penelitian ini dapat mengetahui kejadian-kejadian yang sistematis terhadap minat beli konsumen. Hasil penelitian ini dapat disimpulkan bahwa sepatu bermerek vans banyak diminati orang asing. Karena orang asing terpengaruh dan mengikuti lifestyle orang jepang yang selalu memakai sepatu bermerek vans dalam aktivitas sehari-harinya. Selain itu karena pelayanan penjualan produk sepatu bermerek vans sesuai yang diharapkan orang asing menjadikan sebuah kekuatan daya darik bagi perusahaan vans untuk mendapatkan konsumen.
Co-Authors Ahmad Khusaeri Anistasya Jovanka Candra Zonyfar Cita Rizki Citra Savitri Dedi Mulyadi Dinar Gustianing Tias Fadilah Muhamad Kan Myeongu Lukita, Carolyn Mayasuri Mayasuri Naura Nur Aeni Nining Nuryati Raihani Salsabila Hasna Nurjaman Rizkia Hikmah Robby Fauji Robby Fauji Fauji Robby Fauzi Siti Humairoh Suroso Tia Azzahra Oktaviani Tiwang Wiliansach Yessy Shafira Danti Widyasari