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Production Cost Treatment and Contribution Margin in Mamasa Weaving Todingbua, Manuel August
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.62

Production costs are one of the determining variables in determining the selling price of a product to be produced. This research, which was conducted on the Mamasa weaving business, aims to find out how to determine the production costs of the Mamasa weaving business. Mamasa weaving is one of Mamasa's special crafts that still survives to this day. Production cost analysis method and contribution margin analysis. The types of data used in this study are quantitative and qualitative with the methods used in collecting data, namely observation and interviews. The calculation of production costs carried out by the craftsmen when compared with the calculation of production costs with the production cost analysis method and the contribution margin analysis shows a difference, this occurs because the calculations made by the craftsmen are only the raw material costs which are recognized as expenses while in the analysis method production costs the calculated expenses are the cost of raw materials, labor costs and overhead costs. Comparison of calculations made by craftsmen with production cost analysis methods have differences, this happens because in the application of production cost analysis methods there are additional production cost calculations, namely labor costs, overhead costs including equipment depreciation costs.

Analisis Likuiditas Pada PT Bank Danamon Tbk Halik, Maria Yessica; Todingbua, Manuel August; Watilette, Litha Clara; Somalinggi, Edgberth
Journal of Marketing Management and Innovative Business Review Vol. 1 No. 1 (2023): Mariobre, December 2023 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v1i1.166

This research was conducted at PT Bank Danamon Tbk. aims to analyze the development of liquidity from financial ratios. The research method used in this research is ratio analysis method. After conducting research on PT Bank Danamon Tbk by calculating financial ratios based on bank liquidity formulas, namely the Qiuck Ratio, Cach Ratio, and LDR from the calculation of the results for the period 2019 to 2021, the following results are obtained: according to the liquidity ratio, it can be seen that banks can meet their financial obligations properly. This is proven by the Quick Ratio and Cash ratio values which have exceeded the normal standard set by Bank Indonesia, where the normal standard is >4.05%. The finding of the LDR ratio of PT Bank Danamon Tbk was 117.56% in 2019, 108.68% in 2020, and 111.3% experienced unhealthy conditions because it exceeded that determined by Bank Indonesia above> 94%.

Efisiensi Penganggaran dalam Melaksanakan Program Kerja di Bagian Umum dan Kepegawaian Inspektorat Provinsi Papua Tengah Tioria Lasmawati Simanjuntak, Ravita; Todingbua, Manuel August; Buku, Atus
Mutiara: Multidiciplinary Scientifict Journal Vol. 3 No. 2 (2025): Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v3i2.348

Latar belakang penelitian ini adalah pentingnya efisiensi penganggaran dalam pelaksanaan program kerja di Inspektorat Provinsi Papua Tengah, terutama di Bagian Umum dan Kepegawaian. Tujuan penelitian ini adalah untuk menganalisis tingkat efisiensi penganggaran dan dampaknya terhadap implementasi program kerja. Metode yang digunakan adalah pendekatan kualitatif dengan data primer dan sekunder, melalui observasi, wawancara, dan dokumentasi. Penelitian ini melibatkan 9 pegawai di Inspektorat untuk mengumpulkan informasi mendalam mengenai proses penganggaran. Hasil penelitian menunjukkan bahwa proses penganggaran mencakup perencanaan, penyusunan RKA, pembahasan, penetapan, pelaksanaan, serta pengawasan dan evaluasi. Efisiensi penganggaran terbukti mendukung pelaksanaan program kerja dengan memprioritaskan penggunaan anggaran, mengelola risiko, dan mengurangi biaya yang tidak perlu. Namun, terdapat faktor penghambat seperti keterbatasan sumber daya, prosedur administratif yang rumit, dan ketergantungan pada kebijakan pusat. Kesimpulan penelitian ini menekankan bahwa efisiensi penganggaran sangat krusial bagi keberhasilan program kerja dan perlu perhatian untuk mengatasi kendala yang ada agar pengelolaan anggaran dapat lebih optimal.

Financial Sustainability of Culinary SMEs: Examining the Role of Working Capital and Liquidity in Makassar Pammai, Asri; Paridy, Andryanus; Todingbua, Manuel August
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 1 (2025): Mariobre, June 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i1.303

Small and Medium Enterprises (SMEs) play a crucial role in economic development, particularly in emerging markets such as Indonesia. In Makassar, the culinary sector has become one of the primary drivers of economic activity, yet many SMEs struggle with financial management, particularly in working capital and liquidity management. This study aims to analyze the impact of working capital and liquidity on the performance of culinary SMEs in Makassar. The research employs a quantitative approach, collecting data from 96 SME owners through structured questionnaires. The analysis utilizes Structural Equation Modelling (SEM) with SmartPLS 4. The findings indicate that liquidity has a significant positive effect on SME performance, while working capital does not exhibit a statistically significant impact. This suggests that financial stability, particularly the ability to meet short-term obligations, is crucial for SME sustainability in the culinary industry. However, efficient working capital management alone does not guarantee business success, implying that other factors such as operational efficiency and market strategies may play a more dominant role. These results provide valuable insights for SME owners, policymakers, and financial institutions in formulating strategies to enhance SME growth and resilience. Future research is recommended to explore additional variables that influence SME performance, such as financial literacy, digital transformation, and external funding accessibility.

Unlocking Financial Success: How Literacy and Inclusion Shape SME Owners' Well-Being in Makassar Pabane, Wulan; Todingbua, Manuel August; Mongan, Claudio Julio
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 1 (2025): Mariobre, June 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i1.304

Financial literacy and financial inclusion play a crucial role in ensuring the financial well-being of small and medium enterprise (SME) owners. This study aims to analyze the impact of financial literacy and financial inclusion on the financial well-being of SME owners in Makassar, Indonesia. Using a quantitative approach, data were collected from 96 SME owners through structured questionnaires. The research model was tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess the relationships among variables. The findings reveal that both financial literacy and financial inclusion have a positive and significant impact on the financial well-being of SME owners. However, financial literacy exerts a stronger influence compared to financial inclusion. The results highlight the importance of improving financial knowledge and expanding access to financial services to enhance SMEs' financial stability and growth. The study contributes to the literature by providing empirical evidence on the relationship between financial literacy, financial inclusion, and financial well-being in the SME sector. Policymakers and financial institutions should implement targeted programs to strengthen financial literacy and promote inclusive financial systems to support SME sustainability.

Efektivitas Anggaran Pendidkan pada Dinas Pendidikan Kabupaten Nabire Pidjer, Dina; Todingbua, Manuel August; Lamba, Since Erna
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 1 (2025): Mariobre, June 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i1.308

Penelitian ini menganalisis efektivitas anggaran pendidikan di Dinas Pendidikan Kabupaten Nabire dengan pendekatan mixed methods. Metode kuantitatif digunakan untuk mengukur efektivitas anggaran, sedangkan metode kualitatif menganalisis realisasi dan faktor penghambat. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi dengan lima informan utama. Hasil penelitian menunjukkan bahwa realisasi anggaran pendidikan cukup baik, namun efektivitasnya masih di bawah 100%, mengindikasikan adanya tantangan dalam pemanfaatan dana. Kendala utama meliputi birokrasi yang kompleks, keterlambatan pencairan dana, serta kurangnya pemahaman prosedur anggaran di tingkat sekolah. Rekomendasi penelitian mencakup peningkatan kapasitas pegawai, penerapan sistem informasi anggaran yang lebih transparan, serta koordinasi yang lebih baik antara pemerintah daerah dan sekolah agar dana pendidikan lebih efektif dan tepat sasaran.

Efisiensi Penganggaran dalam Melaksanakan Program Kerja di Bagian Umum dan Kepegawaian Inspektorat Provinsi Papua Tengah Tioria Lasmawati Simanjuntak, Ravita; Todingbua, Manuel August; Buku, Atus
Mutiara: Multidiciplinary Scientifict Journal Vol. 3 No. 2 (2025): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v3i2.348

Latar belakang penelitian ini adalah pentingnya efisiensi penganggaran dalam pelaksanaan program kerja di Inspektorat Provinsi Papua Tengah, terutama di Bagian Umum dan Kepegawaian. Tujuan penelitian ini adalah untuk menganalisis tingkat efisiensi penganggaran dan dampaknya terhadap implementasi program kerja. Metode yang digunakan adalah pendekatan kualitatif dengan data primer dan sekunder, melalui observasi, wawancara, dan dokumentasi. Penelitian ini melibatkan 9 pegawai di Inspektorat untuk mengumpulkan informasi mendalam mengenai proses penganggaran. Hasil penelitian menunjukkan bahwa proses penganggaran mencakup perencanaan, penyusunan RKA, pembahasan, penetapan, pelaksanaan, serta pengawasan dan evaluasi. Efisiensi penganggaran terbukti mendukung pelaksanaan program kerja dengan memprioritaskan penggunaan anggaran, mengelola risiko, dan mengurangi biaya yang tidak perlu. Namun, terdapat faktor penghambat seperti keterbatasan sumber daya, prosedur administratif yang rumit, dan ketergantungan pada kebijakan pusat. Kesimpulan penelitian ini menekankan bahwa efisiensi penganggaran sangat krusial bagi keberhasilan program kerja dan perlu perhatian untuk mengatasi kendala yang ada agar pengelolaan anggaran dapat lebih optimal.

Analisis Kompetensi Pegawai dalam mengatasi Kekurangan Tenaga Profesional di Daerah Otonomi Baru Untuk Meningkatkan Kualitas Kinerja Pegawai (Studi Kasus di Sekretariat MRP Papua Tengah) Tabuni, Sekina; Todingbua, Manuel August; Gunadi, Hendrik
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2240

Penelitian ini bertujuan untuk menganalisis kompetensi pegawai dan strategi yang digunakan untuk mengatasi kekurangan tenaga profesional di Sekretariat Majelis Rakyat Papua (MRP) Papua Tengah sebagai salah satu lembaga representatif kultural di daerah otonomi baru. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi. Delapan orang pegawai yang dipilih secara purposive sampling menjadi informan penelitian. Hasil analisis menunjukkan bahwa kompetensi pegawai tergolong memadai pada aspek administrasi dan pengelolaan rapat, namun masih terbatas pada keterampilan teknis seperti hukum adat, manajemen proyek, dan pengelolaan anggaran. Kekurangan tenaga profesional di bidang strategis tersebut dipengaruhi oleh faktor geografis, keterbatasan infrastruktur, dan tantangan dalam menarik serta mempertahankan tenaga ahli. Strategi yang dilakukan meliputi berbagi pengetahuan antarpegawai, pelatihan internal, dan kerjasama eksternal dengan lembaga pemerintah maupun perguruan tinggi, meskipun upaya ini belum sepenuhnya menutup kesenjangan kompetensi yang ada. Temuan ini memberikan implikasi praktis bagi pengembangan kapasitas SDM di daerah otonomi baru, yang memerlukan perencanaan pelatihan terarah, kemitraan strategis, dan kebijakan retensi tenaga ahli yang sesuai dengan konteks sosial-budaya Papua. Selain itu, penelitian ini memberikan kontribusi teoretis dengan memperluas kajian kompetensi pegawai sektor publik melalui penambahan dimensi cultural governance dalam konteks otonomi khusus.

Pricing Strategy for Pharmaceutical Products to Improve Profitability: A Case Study of Eliezer Sejahtera Main Clinic Pharmacy, Nabire Sibarani, Evelyn Angela; Sabandar, Sita Yubelina; Todingbua, Manuel August
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Mariobre, December 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i2.380

Pricing of pharmaceutical products is a strategic component in pharmacy management that directly influences a clinic’s profitability. This study aims to analyze the pricing process and evaluate the impact of pricing strategies on profit improvement at the Pharmacy Installation of Klinik Utama Eliezer Sejahtera Nabire. Employing a qualitative case study approach, data were collected through in-depth interviews, field observations, and internal document analysis. The findings reveal that the clinic applies a cost-plus pricing strategy, which calculates selling prices based on purchase cost, operational expenses, and a predefined profit margin, while adhering to government regulations such as the Highest Retail Price (HET). This strategy has contributed to financial stability and patient loyalty; however, challenges such as fluctuating distributor prices and low consumer purchasing power hinder optimal profit realization. Strategic recommendations include regular price evaluations, implementation of digital inventory and pricing systems, and the development of flexible pricing schemes tailored to patient segments. The study offers practical insights for pharmacy service managers and serves as a reference for developing adaptive and sustainable pricing policies in clinical settings.

The Influence of Investment Knowledge and Risk Perception on Generation Z Investment Decisions with Technological Advancement as a Moderating Variable Angreyani, Felisia; Todingbua, Manuel August; Mongan, Benyamin
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Mariobre, December 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i2.385

This study aims to examine and obtain empirical evidence regarding the influence of investment knowledge and risk perception on the investment decisions of Generation Z, with technological advancement as a moderating variable. This research uses a quantitative approach with data analysis through the Partial Least Squares (PLS) 4.0 method. The research data consists of primary data collected through online questionnaires using Google Forms distributed via WhatsApp, as well as secondary data obtained from previous research. The study population consists of students of the Faculty of Economics and Business, Paulus Makassar Indonesian Christian University, aged 18-23 years, who have invested in the capital market. A sample of 30 respondents was selected using non-probability sampling with a purposive sampling technique. The results show that Investment Knowledge and Risk Perception have a positive effect on Investment Decisions. Meanwhile, technological advancement as a moderating variable does not strengthen or weaken the influence of investment knowledge and risk perception on the investment decisions of Generation Z.

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