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All Journal Jurnal Administrasi Bisnis Productivity
Wilfried S. Manoppo
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Biaya Menurut Variable Costing Untuk Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Perusahaan Kue Bangket Tokin Artika K. Pongantung; Wilfried S. Manoppo; Joan Mangindaan
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 001 (2018): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i001.%p

Abstract

The purpose of this study is (1) To know the elements of cost calculated in the variable cost component (2) To know how the calculation of cost analysis according to the costing variables for decision making accept or reject the special order and (3) Whether the application of such calculations can affect the increase in corporate profits. This research uses quantitative descriptive analysis method. The data sought in this study is a special production order production report which will be used for decision making accept or reject special order obtained based on interview result and observation. Based on the calculation of cost analysis according to variable costing for decision making accept or reject special order, the variable cost the production of cake is Rp. 358.224.560 and for a fixed cost is Rp. 422.398.305. And the result of the analysis on the use of variable costing in relation to differential cost analysis  to accept or reject the special orders, from RM. Setia Amurang and bali souvenir, total profit of Rp. 7.915.068. The shows that from the alternatives used can provide benefits for the company, when receiving special order. The leader of the tokin cake cooking company, should receive a special order with the cost request by the subscriber and consider the revenue and the differential cost to generate profit contribution.
Pengaruh Kualitas Pelayanan dan Komunikasi Pemasaran Terhadap Citra Perusahaan Pada PT. Ruang Raya Indonesia (Ruangguru Regional Sulawesi II) Kluivert H. Walukow; Wilfried S. Manoppo; Olivia Walangitan
Productivity Vol 2 No 1 (2021)
Publisher : Program Studi Administrasi Bisnis

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Abstract

This study aims to see the effect of service and communication influences on Ruangguru's corporate image. Service Quality Variables are tested using 3 indicators, Marketing Communication Variables using 3 indicators and Ruangguru corporate image variables using 3 variables. This research methodology uses a purposive sampling approach in quantitative research. The sampling technique used was a population of 30 respondents. In determining the sample size in this study it is based on the calculations put forward by Roscoe in Sugiyono's book (2016: 91). The data technique was carried out by observing the field and questionnaires, using multiple linear regression. The results of the calculation of SPSS Service Quality (X1) have a significant effect on Company Image (Y). For every change of Service Quality whose indicators (Responsiveness, Guarantee, and Attention) will affect Service Quality, which means that buyer's decision will increase, then H_o is rejected and H_a is accepted, which means that Service Quality has a significant effect on Company Image, partially the dimensions of Marketing Communication (X2) has a significant effect on Company Image (Y), then H_o is rejected and H_a is accepted, which means that Marketing Communication has a significant effect on Company Image, So it can be said that Service Quality and Marketing Communication have a positive effect on Company Image.
Keputusan Konsumen Menggunakan Fitur Go-Ride Aplikasi Go-Jek di Kalangan Mahasiswa Fispol Unsrat Manado Yedija H. Yura; Wilfried S. Manoppo; Tinneke M. Tumbel
Productivity Vol 2 No 1 (2021)
Publisher : Program Studi Administrasi Bisnis

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Abstract

This study aims to determine the effect of advertising on consumer decisions using the Go-ride feature on the Go-Jek application among students of FISPOL Unsrat Manado. Advertising variables were tested using 4 indicators and the decision variable using Go-Jek used 7 indicators. This research methodology uses a quantitative research approach. The sampling technique used was the random sampling method with a population of 3314 respondents. In determining the sample size of this study is determined by the Solvin technique and the sample results obtained are 97 respondents. The data was collected by conducting literature study and field observations, using correlation analysis and simple linear regression. The R result between the two variables is 0.609, which means that the relationship between advertising and the decision to use Go-Jek is quite strong. Then the R square value (coefficient of determination) is 0.370. This shows that the decision to use Go-Jek on FISPOL Unsrat Manado students is 37.0% influenced by advertising, while the other 63.0% is determined by other factors not examined in this study. So this influence means that Perikalnan is one of the factors that quite influence the decision to use Go-Jek. With this research, it is hoped that the company will understand the characteristics of the decision to use Go-Jek so that in the future the company can better understand the wants and needs of consumers. So that the better the information displayed from the company, the more people will be interested in using online transportation services within the company.
Analisis Common Size pada Perusahaan PT. Federal International Finance (FIF GROUP) Cabang Manado Chintya C. Toniga; Wilfried S. Manoppo; Joula J. Rogahang
Productivity Vol 2 No 6 (2021): Additional Issue
Publisher : Program Studi Administrasi Bisnis

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Abstract

Tujuan di lakukan penelitian ini adalah menganalisis laporan data keuangan perusahaan PT. Federal International Finance atau di singkat dengan FIF GROUP Cabang Manado periode tiga tahun yaitu tahun 2017, 2018 dan 2019 dengan membandingkan pertahun apakah mengalami kenaikan ataupun penurunan keuangan perusahaan. Dalam menganalisis laporan keuangan tersebut di lakukan perhitungan dengan metode analisis Common Size yaitu analisis yang disusun dengan menghitung tiap-tiap rekening dalam laporan laba-rugi dan neraca menjadi proporsi dari total penjualan (laporan laba-rugi) atau dari total aktiva (neraca). Dan melalui analisis tersebut perusahaan bisa di katakan cukup baik mengelolah keuangan dan perlu lebih lagi meningkatkan kinerja perusahaan agar supaya kedepannya perusahaan bisa lebih mengalami kenaikan pendapatan keuangan perusahaan yang lebih lagi.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan PT Blue Bird Tbk Sugandi Maida; Wilfried S. Manoppo; Joanne V. Mangindaan
Productivity Vol 2 No 7 (2021): Additional Issue
Publisher : Program Studi Administrasi Bisnis

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Blue Bird Tbk berdasarkan rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas tahun 2017-2020. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan kepustakaan dan untuk teknik analisis data yang digunakan adalah rasio keuangan. Dengan hasil penelitian menunjukkan bahwa: (1) Rasio likuiditas PT Blue Bird Tbk periode 2017-2020 melalui indicator rasio lancar berada dalam keadaan “kurang baik” sedangkan untuk rasio cepat dan rasio kas berada dalam kategori “sangat baik” jika dibandingkan dengan rata-rata industry yang ada. (2) Rasio solvabilitas PT Blue Bird Tbk periode 2017-2020 melalui indicator rasio hutang terhadap aset dan rasio hutang terhadap ekuitas berada dalam kondisi atau kategori “sangat baik” jika dibandingkan dengan rata-rata industry yang ada. (3) Rasio aktivitas PT Blue Bird Tbk periode 2017-2020 melalui indicator rasio perputaran piutang usaha dan rasio perputaran persediaan berada dalam keadaan “sangat baik” sedangkan untuk rasio perputaran total aset masih berada dalam kategori “kurang baik” jika dibandingkan dengan rata-rata industry yang ada. (4) Rasio profitabilitas PT Blue Bird periode 2017-2020 melalui indicator rasio hasil pengembalian atas aset, rasio hasil pengembalian atas ekuitas dan rasio marjin laba bersih berada dalam kategori “kurang baik” jika dibandingkan dengan rata-rata industry yang ada.
Analisis Biaya Menurut Metode Full Costing Untuk Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada PT. Hasil Karya Sentra Pangan Meifa T. Sagai; Wilfried S. Manoppo; Joula J. Rogahang
Productivity Vol 3 No 2 (2022)
Publisher : Program Studi Administrasi Bisnis

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Abstract

Penelitian ini bertujuan untuk 1). Mengetahui unsur-unsur biaya yang diperhitungkan dalam komponen biaya metode full costing pada PT. Hasil Karya Sentra Pangan, 2). Menerapkan metode analisis biaya menurut metode full costing dalam pengambilan keputusan menerima atau menolak pesanan khusus, 3). Untuk mengetahui berapa besar laba yang bisa diperoleh. Jenis penelitian ini adalah penelitian kuantitatif. Metode yang digunakan adalah metode analisis deskriptif kuantitatif. Data diperoleh dengan melakukan wawancara, observasi dan studi kelayakan. Teknik analisis data yang digunakan untuk menjawab rumusan masalah adalah analisis deskriptif kuantitatif. Hasil dari penelitian menunjukan bahwa 1). Berdasarkan hasil analisis mengenai penggunaan biaya diferensial dalam pengambilan keputusan menerima atau menolak pesanan khusus pada produksi PT. Hasil Karya Sentra Pangan menunjukan bahwa pesanan khusus dapat diterima, sebab dapat diperoleh keuntungan sebesar Rp. 5.289.360. 2). Dari 5.800.000 kapasitas produksi yang direncanakan perusahaan, hanya 5.786.400 yang terealisasi. Ini menunjukkan bahwa masih ada kapasitas yang menganggur yang masih bias di manfaatkan perusahaan.
Co-Authors Artika K. Pongantung Chintya C. Toniga Joan Mangindaan Joula J. Rogahang Kluivert H. Walukow Meifa T. Sagai Olivia Walangitan Sugandi Maida Tinneke M. Tumbel Yedija H. Yura