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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Syermi S.E. Mintalangi
Universitas Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences

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Journal : Manajemen Bisnis dan Keuangan Korporat

 1 
Kinerja keuangan berbasis Economic Value Added: Studi kasus pada PT Telkom Indonesia Tbk Sukarno, Siti Rahma; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.174

Abstract

Measurement of financial performance is a systematic evaluation and analysis of a company's financial condition. Economic Value Added is a method to assess a company's financial performance by measuring the economic value created after accounting for the cost of capital. The purpose of this study is to determine the financial performance of PT Telkom Indonesia Tbk for 2020-2023 period using Economic Value Added Method. The research method used is descriptive qualitative. The result shows that the financial performance of PT Telkom Indonesia Tbk, based on the analysis of Economic Value Added (EVA) from 2020 to 2023 is considered good, where the value of EVA is EVA>0, or for four consecutive years the company EVA shows a positive result. This shows that PT Telkom Indonesia Tbk has succeeded in generating economic added value for the company from the capital invested by funders.
Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara Kojo, Melki Josenli; Pusung, Rudy J.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.235

Abstract

Reidy Bakery is the leading producer of bread and doughnuts. The company still uses a simple method to determine the cost of production. This study set out to determine the calculation of the cost of production and how this affects the selling price at Reidy Bakery. The method used is a descriptive method with a qualitative approach. We collected data through observation and interviews. The results clearly showed that Reidy Bakery included indirect labour costs in its calculation of production costs. The full costing method is the only way to calculate the cost of production. It includes all costs involved in the production process. The variable costing method does not include fixed factory overhead costs. Reidy Bakery should use both the full costing method and the variable costing method to determine the cost of production. The full costing method calculates all costs involved in the production process, providing an accurate overview of actual costs. The variable costing method is ideal for short-term decision-making, such as when fulfilling special orders or orders in large quantities, as it focuses on costs that change with production volume.
Optimalisasi biaya produksi dan peningkatan laba melalui analisis biaya volume dan laba pada Dolphin Bakery Katemba, Destiana; Sabijono, Harijanto; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.241

Abstract

Cost Volume Profit analysis (CVP) is a technique or tool that provides an unparalleled understanding of a company's costs, sales volume, and profit earned over a certain period. It does this by offering a clear explanation of the relationship between a company's costs, volume, and profit. This study will determine how production costs can be optimized and profits increased through the analysis of volume costs and profits in Dolphin Bakery. This study employs a qualitative descriptive research method. The results demonstrate that the contribution margin has exceeded fixed costs, significantly contributing to the company's profit. The break-even point indicates that revenue has exceeded the point of no profit and loss, while the margin of safety shows that the maximum number of sales is safe. These findings highlight the necessity for effective planning and pricing strategies to achieve higher profit targets.
Analisis biaya kualitas untuk mengurangi risiko produk cacat kantong persembahan pada Toko Buku Pustaka Mulia Manado Kountul, Thezza Sthevany Helena; Gerungai, Natalia Y. T.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.255

Abstract

Quality cost refers to the expenditure incurred both to prevent quality shortages and to handle the results from low-quality production to defective products. This study aims to determine the management of quality costs to reduce the risk of defective products in the Toko Buku Pustaka Mulia Manado. The research method used in this study is qualitative descriptive. The results show that quality costs in 2022 will increase in 2023. The management of quality costs for offering bag products at the Toko Buku Pustaka Mulia Manado has succeeded in reducing the number of defective products before they reach consumers. However, the cost of controlling quality at the Toko Buku Pustaka Mulia Manado is not efficient because it is not in accordance with the quality cost standards based on applicable theories and principles.
Penerapan metode cost plus pricing dalam keputusan penentuan harga jual pada pabrik mie rumahan Aneke Emor Desa Tumaratas Memah, Natasya Grasilia; Saerang, David P. E.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.290

Abstract

In the cutthroat world of competitive food manufacturing, SMEs like home-based noodle factories find it tough to set competitive and profitable selling prices, especially when raw material costs are volatile. This study adopts the cost plus pricing method to determine the selling price of noodles produced by the Aneke Emor home-based noodle factory.The research method utilized is qualitative, with data collected through interviews and a thorough analysis of the factory's production data. The Full Costing approach shows a cost of goods sold (COGS) of IDR10,426 per kilogram, compared to the factory's traditional calculation method of IDR10,037 per kilogram. Adding a 10% profit margin raises the selling price to Rp 11,469 per kilogram, significantly above the previous price of IDR11,000. It is clear that the Cost-Plus Pricing Method enhances profitability and business competitiveness. SMEs should apply this method to maximize profits and support the long-term sustainability of their business.
Penerapan target costing dengan pendekatan activity-based costing pada UD. Monicha Jaya Tiow, Angelica Gabriela; Kalalo, Meily Y. B.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.299

Abstract

Target costing is a method used to encourage various departments involved in product design and production to find more efficient ways to achieve superior product quality. Meanwhile, from a managerial perspective, activity-based costing provides information on all activities related to product manufacturing and their associated costs. With this information, management can focus on activities that offer opportunities for cost savings. This study aims to examine the application of target costing using the activity-based costing approach in the cakalang floss business, UD. Monicha Jaya, and to compare different methods of determining production costs as an alternative for cost control. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the activity-based costing method provides a significantly more efficient calculation of production costs compared to traditional methods.
Analisis Penerapan Target Costing Dalam Pengendalian Biaya Produksi Untuk Efisiensi Proses Produksi Pada UD. Sumber Rejeki Lomboan, Treysia Yuliani; Pusung, Rudy J.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.387

Abstract

To be able to get maximum profit is the general goal of a company. Cost is one of the factors that affect profit, so the company must understand the financing process properly in order to maximize profit and reduce production costs. The purpose of this study is to determine how the application of target costing as a tool to control production costs and how the application impacts UD. Sumber Rejeki. The research method used is qualitative research that uses descriptive analysis. By using the target costing method, it can have an impact on increasing profits where the profit obtained by the company was previously 50% and increased to 60% after the target costing method was applied, in accordance with the company's expectations.
Co-Authors Abd Madjid, Zaena Afandi , Dhullo Agus Supandi Soegoto Anneke Wangkar David P. E. Saerang Deasy Soeikromo, Deasy Diana N. Lintong DIDIPU, Annisa Gahung, Priska Claudia Gerungai, Natalia Y. T. Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik Inggriani Elim Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Katemba, Destiana Kojo, Melki Josenli Kountul, Thezza Sthevany Helena Kuhon, Karina Lalombombuida, Yosua Latjandu, Lady D. Lengkong, Sesca Angelita Lie, Meyling Agustin Liwongan Lintang, Franclin Alexandria Lolowang, Eunike Lomboan, Treysia Yuliani Londa, Almayda P. Londa Lulage, Selci Manengkey, Tesalonika Ave Mantiaha, Arisna J. MANURUNG, Rineke Ester Dian Maria, Brigita Meily Y. B. Kalalo, Meily Y. B. Memah, Natasya Grasilia Nangoi, Grace B Pinaria, Sebastian Yefta Pongilatan, Monica Gloria Ramadhan, Rabin Putra Rombang, Ivena Ropah, Tania Rotinsulu, Shintya Ulfa Rudy J. Pusung Rugian, Veyne Samsudin, Cintia Sharon, Erika Sifrid S. Pangemanan Sinjal, Ave Ceriti Sondakh , Jullie J. Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly W. Alexander Sukarno, Siti Rahma Taroreh, Eric Ignatius Tiow, Angelica Gabriela Togas, Rendhy Frisky Treesje Runtu Tuhuteru, Gloria Tulungen, Yosua Satrianly Tumade, Meysi Tumbel, Glorya Usoh, Ayudia Claudia Warongan, Jessy