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ANALISIS EFEKTIFITAS ANGGARAN SEBAGAI ALAT PENGENDALIAN DAN EVALUASI MANAJEMEN Rahmat Hidayat; Slamet Riyanto; Bambang Libriantono
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

The need for implementation of activities and budget effectiveness must be carried out. This study uses a comparison of the adjustments from the budget results of KJPP Nanang Rahayu in 2010 to 2011 with their realization. Overall, the implementation of the budget as a control tool at KJPP Nanang Rahayu has been effective. However, the details of the budget have not been analyzed in detail by accountants. This means that management control for the budget is quite good.
Pengaruh Gaya Kepemimpinan dan Motivasi Terhadap Produktivitas Kerja Karyawan Departemen Produksi PT. Intikemas Putra Makmur di Jatiuwung Deni Rahmadinata; Bambang Libriantono
eCo-Fin Vol. 3 No. 3 (2021): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v3i3.2726

Abstract

Leadership style and work motivation are very closely related to employee work productivity, which means that good work productivity is achieved in a company because of the efforts made by a leader and the existence of work motivation in employees. In a company, the problem of work productivity is something that is very important and must be considered by looking at several supporting factors that are considered influential, including leadership style factors and work motivation factors. This study aims to determine whether there is an influence of leadership style and motivation on work productivity of production department employees of PT. Intikemas Putra Makmur. The method used in this study is a quantitative method, with data collection techniques using questionnaires, interviews, observation and literature study. in collecting data. The number of samples in this study were 72 respondents. Then the test tool used is SPSS software. The research results obtained in this study indicate that Leadership Style has a moderate and significant relationship to Employee Productivity with a correlation coefficient of 0.568. Work Motivation has a weak and insignificant relationship to Employee Productivity with a correlation coefficient of -0.142. This shows that Leadership Style plays an important role in increasing employee productivity. In addition, work motivation also has an influence on work productivity, although not as strong as leadership style. So it can be concluded that leadership style has a strong and significant relationship to employee work productivity, while work motivation has a weak and insignificant relationship
Peran Literasi Akuntansi Biaya dan Manajemen Kas dalam Meningkatkan Kinerja Usaha Pedagang Kaki Lima Chicken di Tigaraksa Ibnu Adham; Imas Kusumawati; Bambang Libriantono; Slamet Riyanto
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6157

Abstract

Pedagang kaki lima merupakan salah satu pelaku usaha mikro yang memiliki kontribusi penting terhadap perekonomian daerah. Namun, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama terkait pencatatan biaya dan manajemen kas, sehingga berdampak pada kinerja usaha. Penelitian ini bertujuan untuk menganalisis peran literasi akuntansi biaya dan manajemen kas dalam meningkatkan kinerja usaha pedagang kaki lima chicken di Tigaraksa. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada pedagang kaki lima chicken yang beroperasi di wilayah Tigaraksa. Variabel yang diteliti meliputi literasi akuntansi biaya, manajemen kas, dan kinerja usaha. Analisis data dilakukan menggunakan statistik deskriptif dan analisis regresi untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa literasi akuntansi biaya berperan penting dalam membantu pelaku usaha memahami struktur biaya, menentukan harga jual yang tepat, serta mengendalikan pengeluaran usaha. Selain itu, manajemen kas yang baik memungkinkan pelaku usaha mengelola arus kas secara efektif sehingga mampu menjaga likuiditas dan keberlangsungan usaha. Temuan penelitian mengindikasikan bahwa literasi akuntansi biaya dan manajemen kas memiliki kontribusi positif terhadap peningkatan kinerja usaha yang ditunjukkan melalui pertumbuhan penjualan, peningkatan keuntungan, serta kemampuan usaha dalam menghadapi risiko keuangan. Penelitian ini memberikan implikasi bahwa peningkatan kapasitas pelaku usaha melalui edukasi dan pelatihan di bidang akuntansi biaya serta manajemen kas perlu dilakukan secara berkelanjutan untuk mendukung pengembangan usaha mikro yang lebih produktif dan berdaya saing. Dengan demikian, penguatan literasi keuangan menjadi salah satu faktor strategis dalam meningkatkan keberhasilan usaha pedagang kaki lima di Tigaraksa.
PENGARUH BRAND IMAGE DAN LABEL HALAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK WARDAH DI TOKO KOSMETIK SETIA JAYA, KOTA TANGERANG: PENGARUH BRAND IMAGE DAN LABEL HALAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK WARDAH DI TOKO KOSMETIK SETIA JAYA, KOTA TANGERANG Lidia Hutagalung; Slamet Riyanto; Bambang Libriantono
Jurnal Ekonomi, Bisnis dan Humaniora (EKSISHUM) Vol 6 No 2 (2026): EKSISHUM
Publisher : Universitas Tangerang Raya

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Abstract

This study is motivated by the increasingly competitive halal cosmetics industry in Indonesia, including Wardah products, which must maintain consumer appeal amid numerous similar product alternatives. This study aims to examine the influence of brand image and halal label on purchase decisions of Wardah cosmetic products at Setia Jaya Cosmetic Store, Tangerang City, both partially and simultaneously. A quantitative associative approach was applied, with the population comprising all consumers who had purchased or used Wardah products at the store. The sample was determined through purposive sampling, comprising 100 respondents calculated using the Lemeshow formula. Data were collected through a Likert-scale questionnaire and analyzed using validity testing, reliability testing, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination with SPSS. The results show that brand image significantly influences purchase decisions (t-count 4.753 > t-table 1.984; sig. 0.000), halal label also significantly influences purchase decisions (t-count 4.655 > t-table 1.984; sig. 0.000), and both variables simultaneously and significantly influence purchase decisions (F-count 135.584 > F-table 2.32; sig. 0.000), with a coefficient of determination (R²) of 0.737. It is concluded that brand image and halal label play an important role in shaping consumers' purchase decisions for Wardah cosmetic products.
PENGARUH CITRA MEREK, KUALITAS PELAYANAN DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK ELEKTRONIK DI PT BEST PRICE ELEKTRONIK INDONESIA GADING SERPONG: PENGARUH CITRA MEREK, KUALITAS PELAYANAN DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK ELEKTRONIK DI PT BEST PRICE ELEKTRONIK INDONESIA GADING SERPONG Kris Pamela Napitupulu; Slamet Riyanto; Bambang Libriantono
Jurnal Ekonomi, Bisnis dan Humaniora (EKSISHUM) Vol 6 No 2 (2026): EKSISHUM
Publisher : Universitas Tangerang Raya

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Abstract

The increasingly intense competition in the electronics retail industry in the Gading Serpong area requires PT Best Price Elektronik Indonesia to maintain and improve consumer purchasing decisions, while sales data over the last six months show a consistent declining trend. This study aims to examine the influence of brand image, service quality, and promotion on purchasing decisions for electronic products at PT Best Price Elektronik Indonesia Gading Serpong, both partially and simultaneously. A quantitative associative method was applied, with the population comprising all consumers who had purchased electronic products at the company. The sample was determined using the Lemeshow formula, comprising 100 respondents. Primary and secondary data were collected through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination with SPSS version 23. The results yield the regression equation Y = 10.532 + 0.269X₁ + 0.137X₂ + 0.370X₃. Brand image significantly influences purchasing decisions (t-count 4.387 > t-table 1.985; sig. 0.000), service quality significantly influences purchasing decisions (t-count 3.157 > t-table 1.985; sig. 0.002), and promotion significantly influences purchasing decisions (t-count 5.150 > t-table 1.985; sig. 0.000). The three variables also simultaneously and significantly influence purchasing decisions (F-count 38.747 > F-table 2.32; sig. 0.000), with a coefficient of determination (R²) of 0.548. Promotion is the most dominant variable influencing purchasing decisions.