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All Journal Jurnal Administrasi Bisnis (J-Adbis) Jurnal Manajemen Kreatif dan Inovasi Jurnal Manajemen dan Administrasi Antartika Jurnal Ekonomi, Manajemen, Akuntansi JMAEKA: Jurnal Manajemen Ekonomi Akuntansi Jurnal Manajemen Bisnis Krisnadwipayana JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Tri Lestari
Universitas Bina Sarana Informatika
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Implementation of strategies and policies in sustaining micro and small enterprises amidst the impact of the covid-19 pandemic Dedi Damhudi; Tri Lestari; Ulta Rastryana; Santi Rusmayanti
Jurnal Administrasi Bisnis Vol. 3 No. 1 (2023): Mei 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v3i1.1946

Abstract

Industri Mikro dan kecil merupakan salah satu industri yang terkena dampak pandemi COVID-19. Pada riset ini dilakukan kajian mengenai “Implementasi Strategi dan Kebijakan dalam Mempertahankan Usaha Pada Industri Mikro dan kecil di Tengah Dampak Pandemi COVID-19”. Riset ini dilakukan dengan menggunakan analisis kuantitatif menggunakan data publikasi Badan Pusat Statistik yaitu “Profil Industri Mikro dan kecil 2021” sebagai data sekunder yang akan diolah menggunakan bantuan alat uji statistik JASP. Model regresi linier berganda digunakan untuk mengetahui besarnya pengaruh antara variabel independen terhadap variabel dependen dengan melibatkan variabel Strategi usaha, kebijakan yang dibutuhkan, dan lama usaha bertahan tanpa bantuan sebagai variabel independen, sedangkan dampak pandemi COVID-19 digunakan sebagai variabel dependen. Hasil riset menunjukkan bahwa variabel strategi memiliki pengaruh yang signifikan terhadap variabel dampak pandemi COVID-19, sedangkan variabel kebijakan yang dibutuhkan dan lama usaha bertahan tanpa bantuan tidak mempengaruhi secara signifikan terhadap dampak pandemi COVID-19.
Pengaruh Keseimbangan Kehidupan dan Lingkungan Kerja Terhadap Kepuasan Kerja Pegawai Kementerian Koordinator Pembangunan Tri Lestari; Adrin Bilqis Ibtisamah; Dedi Damhudi
Jurnal Administrasi Bisnis Vol. 4 No. 2 (2024): November 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v4i2.5070

Abstract

Penelitian ini menyoroti pentingnya keseimbangan kehidupan dan lingkungan kerja terhadap kepuasan kerja pegawai Kemenko PMK, karena ketidakseimbangan kehidupan dan buruknya lingkungan kerja dapat menurunkan kepuasan kerja. Tujuan penelitian adalah memahami Pengaruh Keseimbangan Kehidupan Kerja juga Lingkungan Kerja Terhadap Kepuasan Kerja Pegawai Kemenko PMK. Metode yang digunakan adalah kuantitatif. Informasi digabungkan melalui daftar pertanyaan kepada 100 pegawai di unit biro umum dan sumber daya manusia. Sampel berjumlah 80 pegawai ditentukan menggunakan simple random sampling. Informasi diolah menggunakan SPSS versi 25. Sumber informasi mencakup informasi primer dari observasi dan daftar pertanyaan. Hasil riset mengungkapkan bahwa: Keseimbangan Kehidupan (X1) memiliki pengaruh positif siginifikan secara parsial terhadap Kepuasan Kerja Pegawai (Y) pada Kemenko PMK. 2) Lingkungan Kerja (X2) memiliki pengaruh positif siginifikan secara parsial terhadap Kepuasan Kerja Pegawai (Y) Kemenko PMK. 3.) Secara simultan, Keseimbangan Kehidupan (X1) dan Lingkungan Kerja (X2) memiliki pengaruh positif siginifikan terhadap Kepuasan Kerja Pegawai (Y) Kemenko PMK. Penelitian ini penting karena hasilnnya menunjukkan pengaruh positif dan siginifikan antara variabel independen dan dependen.
Pengaruh Beban Kerja dan Kompensasi Terhadap Turnover Intention Karyawan PT Mukti Indo Utama : The Effect of Workload and Compensation on Employee Turnover Intention at PT Mukti Indo Utama Sri Lestari; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.11

Abstract

This research was conducted at PT Mukti Indo Utama with the aim of analyzing the influence of workload (X1) and compensation (X2) on employee turnover intention (Y) at PT Mukti Indo Utama. Data was collected through a survey of 40 employees using a questionnaire. This sampling technique uses non-probability sampling using saturated sampling. The sample in this research was 40 employees of PT Mukti Indo Utama. The data analysis method used was the multiple linear regression method using IBM SPSS Statistics V.29 software. This research concludes that: 1) Workload (X1) has no partial effect on turnover intention (Y). 2) Compensation (X2) partially influences turnover intention (Y). 3) Workload (X1) and compensation (X2) simultaneously influence turnover intention (Y) of PT Mukti Indo Utama employees
Pengaruh Pelatihan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan PT Karisma Bahana Gemilang Jakarta: The Effect of Job Training and Work Motivation on Employee Performance at PT Karisma Bahana Gemilang Jakarta Andy Syahputra Pasaribu; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.13

Abstract

PT Karisma Bahana Gemilang, a retail company located in West Jakarta, is the subject of this study. This study aims to learn how work motivation and job training partially and simultaneously impact on the performance of PT Karisma Bahana Gemilang workers. This study looked at 58 employees of PT Karisma Bahana Gemilang. The saturated sample method, which involves all members of the population, was used to select the nonprobability sample, which resulted in 58 samples. Quantitative statistical methods were used to analyze the data, and the IBM SPSS Statistics V.20 program was used. The results showed that job training (X1) partially affects employee performance (Y). The work motivation variable (X2) also significantly affects. With a coefficient of determination of 0.475, job training (X1) and work motivation (X2) have a positive and significant effect on employee performance (Y). Overall, job training (X1) and work motivation (X2) have a positive and significant influence on employee performance by 47.5%. Other variables not examined in this study have an influence of 52.5%.
Pengaruh Gaya Kepemimpinan Dan Kompensasi Terhadap Kinerja Karyawan Pada PT Khadimu Agmindori Unggul: The Effect of Leadership Style and Compensation on Employee Performance at PT Khadimu Agmindori Unggul Muhamad Irfani Aulia Irsyad; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.15

Abstract

This study explains leadership style and compensation with the aim of knowing the influence of leadership style and compensation on employee performance. By utilizing census techniques, the research sample used was 70 people. This study utilized the multiple regression analysis method and was processed using SPSS version 25. The test results proved that: (1) leadership style does not have a positive and significant partial effect on employee performance, but compensation has a positive and significant partial effect on employee performance; (2) Simultaneously, the results obtained regarding leadership and compensation have a positive and significant effect on employee performance
Pengaruh Kompensasi dan Pengembangan Karir Terhadap Kinerja Karyawan di PT IDS Medical Systems Indonesia: The Impact of Compensation and Career Development on Employee Performance at PT IDS Medical Systems Indonesia Zasmika Fahira; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.31

Abstract

The importance of human resources in achieving organizational goals, where employee performance is strongly influenced by compensation and career development factors. The purpose of this study was to determine the effect of compensation and career development partially or simultaneously on employee performance at PT IDS Medical Systems Indonesia. The research method used is a quantitative approach with a survey research design. The population in this study were 75 employees of PT IDS Medical Systems Indonesia, and the sampling technique used is incidental sampling, which is a sampling technique based on chance, namely anyone who happens to meet the researcher can be used as a sample if it is deemed that the person who happened to be met is suitable as a data source. Data were collected through questionnaires distributed to respondents. The data analysis method used is multiple linear regression analysis. The results showed that compensation had no significant effect on employee performance, with a significance value of 0.209, while career development had a positive and significant effect on employee performance with a significance value of 0.001. In addition, simultaneous testing shows that there is a positive and significant influence between compensation and career development on employee performance. The conclusion of this study is that although compensation does not have a significant effect directly, career development is proven to have a significant impact on employee performance. Therefore, companies are advised to improve compensation and career development programs in order to improve overall employee performance.
Pengaruh Lingkungan Kerja dan Stres Kerja Terhadap Kinerja Karyawan PT Nusantara Bina Diagnostika: The Impact of the Work Environment and Work-Related Stress on Employee Performance at PT Nusantara Bina Diagnostika Muhammad Alfillail Rasyiq; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.32

Abstract

This research was conducted at PT Nusantara Bina Diagnostika Tangerang Selatan, Banten, which is engaged in the distribution sector. The purpose of this study was to analyze the influence of the work environment and work stress on the performance of PT Nusantara Bina Diagnostika employees, both partially and simultaneously. The population in this study were 30 employees of PT Bina Nusantara Diagnostika, using non-probability sampling techniques with a saturated sample method, where the entire population was sampled. Data were analyzed quantitatively using IBM SPSS. Data were collected through questionnaires distributed to respondents. The data analysis method used was multiple linear regression analysis. The results showed that the work environment (X1) had a significant positive effect on employee performance (Y), while work stress (X2) was not significant. Simultaneously, the work environment and work stress had a significant positive effect on performance with a determination coefficient of 0.348, which means that 34.8% of performance is influenced by both variables, while 65.2% by other factors. In conclusion, the work environment has a significant impact on performance, although work stress is not directly significant. Companies are advised to pay attention to the work environment and manage work stress to improve employee performance
Penerapan Target Costing Dan Activity Based Costing Sebagai Penentuan Biaya Produksi Pada UMKM Larasati Jakarta: The Application of Target Costing and Activity-Based Costing in Determining Production Costs at Larasati MSMEs in Jakarta Azizah Apriliani Putri Kaila; Istiqamah Meidinata; Jesicha Cicilya; Salsabila Ziyah; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.73

Abstract

Determining the costof production is an important aspect in the sustainability and competitiveness of a business, especially in the micro, small, and medium enterprises (UMKM) Sector. This study aims to analyze the application of the Target Costing and Activity Based Costing methods in determining production costs at the mie ayam larasati. The research method uses a qualitative approach with data collection techniques through direct interviews with business owners. The result of the study indicate that the use of the Target Costing and Activity Based Costing methods can provide a more accurate picture of cost, as well as help determining selling prices that are in accordance with market conditions and production costs with the Target Costing system lower that the calculation of Activity Based Costing costs
Penerapan Activity Based Costing Dalam Meningkatkan Akurasi Biaya Dan Harga Produk Di Caffe Betokaw Coffe: The Application of Activity-Based Costing in Improving Cost Accuracy and Product Pricing at Caffe Betokaw Coffee Dede Fenti Suharti; Endah Tri Hartini; Lisma Aulia Silva; Sintia Nur Wahyu; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.75

Abstract

This study aims to analyze the implementation of the Activity-Based Costing (ABC) method and the accuracy of cost information in determining the cost of goods manufactured at Caffe Betokaw Coffe. The ABC method is an accounting approach that allocates costs more precisely based on specific activities in the production process, differing from traditional methods that may be less consistent with the production flow. Caffe Betokaw Coffe, a coffee shop located in the Ciledug area of Tangerang, previously used the Break Event Point (BEP) method to determine its product selling prices. However, the company's calculation of the cost of goods manufactured was considered less accurate. This research utilizes a qualitative method with a descriptive approach. Data was collected through interviews regarding the calculation of the cost of goods manufactured at Caffe Betokaw Coffe, and then analyzed using the Activity-Based Costing (ABC) method. Two product samples, Arenga Sugar Milk Coffee and Toasted Bread, were selected for this study. This study reveals that the Activity Based Costing (ABC) method produces a more accurate calculation of production costs and is significantly different from the company's method, with the finding of overcost in the company's calculations. Therefore, Betokaw Coffee is highly recommended to implement the ABC method in order to obtain more accurate cost information and help determine the right product selling price.
Analisis Harga Pokok Produksi Metode Full Costing Pada UMKM Nasi Cokot Mak’e Jakarta Selatan: Analysis of the Cost of Goods Sold Using the Full Costing Method at the Nasi Cokot Mak’e SME in South Jakarta Nur Agny Zulfani; Dewi Ulung Mangku Sehati; Hannifah Syahidah; Andika Dwi Nugraha; Muhammad Karim Witono; Tri Lestari
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.77

Abstract

Nasi Cokot Mak'e is a Micro, Small, and Medium Enterprise (MSME) operating in the culinary industry, specializing in conveniently packaged, ready-to-eat rice accompanied with traditional side dishes. This study is to examine the calculation of production costs at MSME Nasi Cokot Mak'e utilizing the full costing approach. This research employs a qualitative descriptive method,, utilizing data collection approaches including interviews, observations, and documentation. The primary emphasis of the study is the application of the full costing approach to compute the entirety of production costs. The results show that Nasi Cokot Mak’e has so far used a simple calculation method that does not include all detailed components of production costs. Based on the full costing method, the total production cost in April 2025 amounted to IDR 15,740,000 for 4,500 portions, resulting in a cost of goods manufactured of IDR 3,500 per portion. In contrast, the internal business calculation only recorded IDR 12,105,000 or IDR 2,700 per portion. The difference of IDR 800 per portion shows that a more accurate and comprehensive calculation has been achieved through the application of the full costing method for better selling price determination and business decision-making in the future
Co-Authors Adrin Bilqis Ibtisamah Afghan Rabbani Alifasha Muthia Alviani Rahmanda Putri Amelia Putri Andika Dwi Nugraha Andy Syahputra Pasaribu Anggun Indah Sari Apdas Apdas Aulia Rahmah Aulia Zahrotun Nafisah Azizah Apriliani Putri Kaila Chindy Zaliva Azzahra Cika Sentosa Kasih Daniella Firstalina Pane Dea Eka Helmalia Dede Fenti Suharti Dedi Damhudi Dedi Damhudi Dewi Ulung Mangku Sehati Dian Berliansyah Putra Endah Tri Hartini Erika Sabilla Atta Setiawati Faizal Roni faizal roni Fatimah Azzahra Fatya Rahmah Feri Firman Fina Saindri Fitri Nurkhaliza Hana’ Fadia Hannifah Syahidah Ilham Isnain Iman Citra Zebua Istiqamah Meidinata Iwan Asmadi Jesicha Cicilya Lina Rosalina Lisma Aulia Silva Luthpiyatunnisa Luthpiyatunnisa Mahefal Absi Meri Tamara Muhamad Irfani Aulia Irsyad Muhammad Alfillail Rasyiq Muhammad Karim Witono Nabila Azzahra Nabila Salsabila Nadiya Nurfazah Fadilah Nazwa Safira Maharani Nisya Putri Fakha Sari Nur Agny Zulfani Nurhaliza Amalia Putri Nurul Izzati Purwati Purwati Raihan Ridho Ilahi Rangga Rayhan Albidayah Rina Marliana Rowendy Tua Sirait Salsabila Ziyah Santi Rusmayanti Sarah Annisa Solihat Selly Tri Rosanti Sesa Diah Islami Shinta Novarianti Sintia Nur Wahyu Siti Balqisz Maritza Sri Lestari Syafihadi Baiki Putra Syella Imania Tania Rahmadhani Ulta Rastryana Usran Masahere Uswatun Hasanah Wiwin Puji Lestari Zasmika Fahira