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JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Published by Universitas Sam Ratulangi
ISSN : 23563966     EISSN : 26212331     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 688 Documents
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PENGARUH KUALITAS PELAYANAN DAN KEPUASAN NASABAH TERHADAP LOYALITAS NASABAH PADA BPR ARTHA PRIMA PERKASA Jeany, Jeany; Siagian, Mauli Siagian
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 2 (2020): JMBI UNSRAT Volume 7 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i3.30293

Abstract

The research intends to show whether service quality and customer satisfaction has a positive and significant effect on customer loyalty at BPR Artha Prima Perkasa. The research sample that used was 180. The research method used in this reserach was quantitative approach and descriptive study method. The yield showed that R Square 0,384 or 38,4% of the value can be seen that service quality and customer satisfaction influence customer loyalty by 38,4% and the remaining 61,6% may affected by other factors that not tested in this research. The yield of the study based on the t test for service quality has a value of 5,179> 1,973 (ttable) and significant value of 0,000 <0,05, it can be said that variable of service quality significantly affect customer loyalty, while customer satisfaction has value of 4,461> 1,973 (ttable) and significant worth of 0,000 <0,05 can be seen that customer satisfaction has significant effect on customer loyalty. And the results of the F-test showed the value of 55,107> 3,05 (Ftable) and significant worth of 0,000 > 0,05 can be interpreted that service quality then customer satisfaction simultaneously influence customer loyalty.Keywords:   Service Quality., Customer Satisfaction, Customer Loyalty
PERAN SCARCITY MARKETING DAN PERCEIVED VALUE TERHADAP PURCHASE INTENTION PADA PENGGUNA TRAVELOKA Heriyanto, Carolina; Oktavio, Adrie; Kaihatu, Thomas Stefanus
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 1 (2021): JMBI UNSRAT Volume 8 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i1.32440

Abstract

Abstrak - Penelitian ini dibuat dengan tujuan untuk mengetahui peran dari scarcity marketing dan perceived value terhadap purchase intention pada pengguna Traveloka. Scarcity marketing dalam penelitian ini berperan sebagai variabel bebas yang dibagi menjadi 2 jenis yaitu limited-time scarcity (X1) dan limited-quantity scarcity (X2). Variabel perceived value (Y1) berperan sebagai variabel mediasi dan purchase intention (Y2) sebagai variabel terikat. Penelitian ini menggunakan metode penelitian kuantitatif dengan menyebarkan kuesioner kepada 100 orang pengguna Traveloka dengan kriteria pernah melihat promo Traveloka dengan scarcity marketing dan telah melakukan transaksi minimal 2x dalam 2 tahun terakhir sebagai teknik pengumpulan data. Teknik analisis data yang digunakan yaitu Structural Equation Modelling - Partial Least Square (SEM-PLS). Selanjutnya, berdasarkan hasil pengujian melalui software SmartPLS, didapatkan hasil bahwa limited-quantity scarcity berpengaruh signifikan positif terhadap perceived value. Selain itu kedua jenis scarcity marketing juga memberikan pengaruh positif dan signifikan terhadap purchase intention.Kata Kunci: scarcity marketing; limited-time scarcity; perceived value; limited-quantity scarcity; purchase intention Abstract - This study examines the role of scarcity marketing and perceived value on purchase intention of Traveloka users. Scarcity marketing in this study acts as an independent variable which is divided into 2 types of scarcity, limited-time scarcity (X1) and limited-quantity scarcity (X2). Perceived value (Y1) as a mediating variable and purchase intention (Y2) as the dependent variable. The method used for this research is quantitative and the data collected by distributing questionnaires to 100 Traveloka users which has ever seen scarcity marketing on Traveloka promos and has made at least 2x transactions in the last 2 years. Furthermore, Structural Equation Modelling - Partial Least Square (SEM-PLS) was used as the data analysis technique. Based on the data analysis results through SmartPLS software, found that limited-quantity scarcity had a significant and positive effect on perceived value. In adition the two types of scarcity marketing also had significant and positive impact on purchase intention.Keywords: scarcity marketing; limited-time scarcity; perceived value; limited-quantity scarcity; purchase intention
TRANSFORMATION AND REVITALIZATION OF SERVICE QUALITY IN THE DIGITAL ERA OF REVOLUTIONARY DISRUPTION 4.0 Sila, I Kadek; Martini, Ida A.O.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 1 (2020): JMBI UNSRAT Volume 7 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i2.30257

Abstract

Banking services are currently experiencing changes in the midst of technological advancements that have changed people's behavior to use digital technology in everyday life and have even become a lifestyle, especially for the millennial. This change requires the BPR to carry out a transformation and revitalization of service quality in the era of digital disruption revolution 4.0. The aim of this study was to describe the readiness, strategies, and inhibiting factors faced by Banks in conducting the Transformation and Revitalization of Service Quality in the Digital Era Revolution 4.0. The results of this study from interview, observation, documentation are the preparation in conducting Transformation and Revitalization of Service Quality in the Era of Digital Disruption Revolution 4.0 are done step by step, by implementing partnership and collaboration strategy, internal reinforcement, digital innovation and improving the quality of people, product, and process so banks have the competitiveness and competitive products in the era of digital revolution. Capital and human resources are factors in the development of digital-based product and service innovations that were demanded in the Revolution 4.0 era. Keywords: Transformation, Revitalization, Service Quality, Digital Era, Revolution 4.0, Banks
PERBEDAAN FINTECH PEER TO PEER LENDING ANTARA GENERASI X DAN GENERASI Y DALAM MODEL BEHAVIORAL INTENTION DI MANADO Walangitan, Priskila Gissela Marlia; Lapian, Joyce S.L.H.V; Sumarauw, Jacky S.B
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 3 (2020): JMBI UNSRAT Volume 7 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i3.31428

Abstract

Abstract: Financial Technology is considered as the development of financial technology in the financial services sector. One of the most interesting types of financial technology (Fintech) is peer-to-peer lending, hence Fintech peer-to-peer lending becomes an alternative choice for loan providers now. This study aims at investigating the difference of Fintech peer-to-peer lending between Generation X and Generation Y in the behavioral intention model in Manado by involving a total sample of 183 respondents who were divided into two groups, namely 88 respondents from Generation X and 99 respondents from Generation Y. This study employed a quantitative causal-comparative study design using the PLS-Multigroup analysis. This study revealed that there were differences in the effect of perceived usefulness, subjective norms, and perceived behavior control on the behavioral intention of use of Fintech peer-to-peer lending between Generation X and Generation Y in Manado City. Meanwhile, perceived ease-of-use, perceived usefulness, and attitude towards a behavior did not have a difference in the effect on behavioral intention of use of Fintech peer-to-peer lending between Generation X and Generation Y in Manado City.Keywords: Perceived ease-of-use, subjective norm, perceived behavior control, perceived usefulness, attitude towards a behavior, the behavioral intention of useAbstract: Financial Technology is considered as the development of financial technology in the financial services sector. One of the most interesting types of financial technology (Fintech) is peer-to-peer lending, hence Fintech peer-to-peer lending becomes an alternative choice for loan providers now. This study aims at investigating the difference of Fintech peer-to-peer lending between Generation X and Generation Y in the behavioral intention model in Manado by involving a total sample of 183 respondents who were divided into two groups, namely 88 respondents from Generation X and 99 respondents from Generation Y. This study employed a quantitative causal-comparative study design using the PLS-Multigroup analysis. This study revealed that there were differences in the effect of perceived usefulness, subjective norms, and perceived behavior control on the behavioral intention of use of Fintech peer-to-peer lending between Generation X and Generation Y in Manado City. Meanwhile, perceived ease-of-use, perceived usefulness, and attitude towards a behavior did not have a difference in the effect on behavioral intention of use of Fintech peer-to-peer lending between Generation X and Generation Y in Manado City.Keywords: Perceived ease-of-use, subjective norm, perceived behavior control, perceived usefulness, attitude towards a behavior, the behavioral intention of use
POLITIK ORGANISASI DAN KOMITMEN ORGANISASIONAL SERTA DAMPAKNYA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) PEGAWAI APARATUR SIPIL NEGARA ( STUDI KASUS ASN DI LINGKUP SATUAN ORGANISASI PERANGKAT DAERAH KABUPATEN BOALEMO) Rahmi, Nur; H. Sholehah, Nur Lazimatul
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 3 (2020): JMBI UNSRAT Volume 7 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i3.31287

Abstract

The research aimed to determine the influences of Political Organization  and Organizational Commitment to the Organizational Citizenship Behavior (OCB ) (case study on employees of state civil apparatus in the  govermental organization regional units in Boalemo district). This research is causality research  use of quantitative technique. The samples collection is done by using the method probability sampling by taking simple  random sampling methods. The data collected through questionnaires.  Some questionnaires  distributed directly and some others distributed  by online sistem caused by the Covid-19’s effect. The variables research consists of 3 variables are Political Organization ( X1 ) Organizational Commitment ( X2 ) as  an independent variable and Organizational Citizenship  Behavior  (Y) as a dependent variable.  Data analyzed by multiple regression technique using SPSS 20 version software . The research results shown that  Political Organization ( X1) and Organizational Commitment ( X2 ) simultaneously have had a positive impact and significantly to  Organizational Citizenship  Behavior (OCB ). The significance value,s  score  0,000 and also  F count >F table so it can be concluded that the both Political Organization and Organizational Commitment  have influences to the Organizational Citizenship Behavior (OCB). The value of the coefficient of determination ( R2 ) resulting also show that there was strong correlation between the independents variables and dependent variable. Political Organization ( X1 ) partially has not been affecting the Organizational  Citizenship Behavior (Y)  to employees of state civil apparatus in the  govermental organization regional units in Boalemo district.  It can be seen from the value of the regression coefficient that is produced the value of significance  is 0.65> 0,000 and also  T-count wasproduced 0,563> T- table namely 0,454. Organizational Commitment ( X2 ) have a negative effects and significant impact on Citizenship Organizational Behavior (Y). The value of significance amount of 0,000 showed the presence of the influence of the independent variable dependent on variables. The value of the regression coefficient negative show a correlation in  negative ways, it means the higher organizational commitment the more one is low organizational behavior of citizenship, and likewise also on contrary.Keywords: Political Organization, Organisasional Commitment, Organizational Citizenship Behavior ABSTRAK: Penelitian ini dilakukan untuk mengetahui  pengaruh politik organisasi dan komitmen organisasional terhadap Organizational Citizenship Behavior   (OCB) dengan Studi Kasus pegawai Aparatur Sipil Negara (ASN ) di Lingkup Satuan Organisasi Perangkat Daerah (SOPD) kabupatan Boalemo. Penelitian bersifat  penelitian kausal yaitu penelitian yang bersifat sebab akibat, dengan pendekatan kuantitatif  menggunakan metode survey. Tekhnik pengambilan sampel dilakukan dengan menggunakan metode Probability Sampling dengan mengambil metode Simple Random Sampling. Data dikumpulkan melalui kuisioner sebagian kuisioner disebarkan secara langsung dan sisanya disebarkan secara online karena terkendala Covid-19.. Variabel penelitian yang terdiri atas 3 variabel yakni 2 variabel bebas yakni Politik Organisasi (X1) dan Komitmen Organisasional (X2) dan 1 variabel terikat yaitu variabel Organisational Citizenship Behavior  (Y). Data dianalisis dengan teknik analisis data berupa analisis Regresi Linear Berganda (Multiple Analysis Regression)  dengan menggunakan bantuan software SPSS versi 20. Hasil penelitian menunjukkan bahwa Politik Organisasi (X1) dan Komitmen Organisasional (X2) secara simultan berpengaruh positif dan signifikan terhadap Organizational Citizenship Behavior (Y) terhadap pegawai ASN dalam lingkup SOPD Kabupaten Boalemo. Nilai signifikansi  yang diperoleh sebesar 0,000 serta nilai fhitung> f tabel sehingga dapat disimpulkan bahwa ada pengaruh kedua variabel independen terhadap variabel dependen. Nilai koefisien determinasi (R2) yang dihasilkan juga menunjukkan bahwa ada korelasi yang kuat antara variabel independen dan variabel dependen. Variabel Politik Organisasi (X1) secara parsial tidak  berpengaruh terhadap Organizational Citizenship Behavior (Y) para pegawai ASN dalam lingkup SOPD Kabupaten Boalemo. Terlihat dari nilai koefisien regresi yang dihasilkan dengan nilai signifikansi sebesar 0,65> 0,000 dan juga nilai t hitung yang dihasilkan  sebesar 0,563> lebih besar dari t tabel yaitu 0,454. Komitmen Organisasional (X2) secara parsial berpengaruh negatif dan signifikan terhadap Organizational Citizenship Behavior (Y). Nilai signifikansi dengan angka 0,000 menunjukkan adanya pengaruh variabel independen terhadap variabel dependen. Nilai koefisien regresi yang negatif menunjukkan korelasi yang negatif, artinya semakin tinggi Komitmen Organisasional maka akan semakin rendah Organizational Citizenship Behavior dari para pegawai ASN dilingkup Kabupaten Boalemo, dan begitupun sebaliknya.Kata kunci: Politik Organisasi, Komitmen Organisasional, Organizational Citizenship Behavior
FAKTOR-FAKTOR YANG MEMENGARUHI KEPUTUSAN PEMILIHAN TEMPAT PERSALINAN PASIEN POLIKLINIK KESEHATAN IBU DAN ANAK DI KLINIK KELUARGA PISANGAN BARU, JAKARTA Putri, Cindy Caludia Pandoyo; Jong, Martinus Thjia Tjen; Bernarto, Innocentius
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 1 (2021): JMBI UNSRAT Volume 8 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i1.32577

Abstract

AbstractThe purpose of this study was to evaluate the factors that influence the decision on the place of delivery at the Maternal and Child Polyclinic (KIA), Clinic of the Keluarga Pisangan Baru (KPB). The data research technique uses quantitative methods which are carried out by giving questionnaires in the form of scale questions and direct interviews with respondents. In this study, the target population was all pregnant women at the KIA Polyclinic from October to November 2020. Purposive sampling is apllied in this research. The number of samples is 136 respondents. Then, the data were processed using the Partial Least Squares-Structural Equation  Modeling (PLS-SEM) technique with the help of SmartPLS software. The results showed that patient behavior, distance, medical personnel services, service facilities, promotions and family roles do not have a positive effect on the decision to choose the place of delivery. Service costs do not have a negative effect on the decision to choose the place of delivery. The role of family, service facilities, and service costs have a positive effect on patient behavior. Meanwhile, distance, medical personnel service, and promotion did not have a positive effect on patient behavior.  AbstrakTujuan penelitian ini adalah untuk mengevaluasi faktor-faktor yang memengaruhi keputusan tempat persalinan di Poliklinik Ibu dan Anak (KIA), Klinik Keluarga Pisangan Baru (KPB). Teknik penelitian data mengunakan  metode kuantitatif yang dilakukan dengan pemberian kuesioner berupa pertanyaan berskala dan wawancara langsung dengan responden. Dalam penelitian ini target populasi adalah seluruh ibu hamil di Poliklinik KIA dalam kurun waktu Oktober-November 2020. Purposive sampling diterapkan dalam penelitian ini. Jumlah sampel sebanyak 136 responden. Kemudian, data diolah menggunakan tehnik Partial Least Squares Structural Equation Modeling dengan bantuan program SmartPLS. Hasil penelitian menunjukkan bahwa perilaku pasien, jarak, pelayanan tenaga medis, fasilitas pelayanan, promosi dan peran keluarga tidak berpengaruh positif terhadap keputusan pemilihan tempat persalinan. Biaya pelayanan tidak berpengaruh negatif terhadap keputusan pemilihan tempat persalinan. Peran keluarga, fasilitas pelayanan, dan biaya pelayanan berpengaruh positif terhadap perilaku pasien. Sedangkan, jarak, pelayanan tenaga medis, dan promosi tidak berpengaruh positif terhadap perilaku pasien.
PENGARUH E-SERVICE QUALITY DAN FOOD QUALITY TERHADAP CUSTOMER LOYALTY PENGGUNA GOFOOD INDONESIA YANG DIMEDIASI OLEH PERCEIVED VALUE DAN CUSTOMER SATISFACTION Wuisan, Dewi S.S
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 1 (2021): JMBI UNSRAT Volume 8 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i1.33851

Abstract

abstract: This study aims to examine the positive influence of electronic service quality and food quality on customer loyalty. In the current era of digitalization, the tendency of Indonesian people to make online purchases through e-commerce has increased sharply. There are problems in the aspects of GoFood's electronic service quality (e-service quality) and the importance of assessing food quality aspects through GoFood delivery, so this research is important to do for both constructs by paying attention to the indirect relationship (mediation) of the value perceived by customers GoFood (perceived value) and GoFood customer satisfaction to GoFood customer loyalty. The sampling technique in this study used a non-probability sampling technique, namely purposive sampling, in which the specific respondents were GoFood customers who were well-known in various cities in Indonesia. The sample in this study may be 458 respondents with data methods through electronic questionnaires. The data were processed using validity, reliability and statistical analysis. The results showed that the e-service quality variable had a positive and significant effect both directly and indirectly through the mediation of perceived value and customer satisfaction on GoFood customer loyalty, while the food quality variable had no direct influence but had an indirect effect through perceived value and satisfaction to customer loyalty GoFood customers. abstract:Penelitian ini bertujuan untuk menguji pengaruh positif e-service quality dan food quality terhadap customer loyalty. Pada era digitalisasi saat ini, kecenderungan masyarakat Indonesia untuk melakukan pembelian online melalui e-commerce meningkat tajam. Adanya permasalahan dalam aspek kualitas pelayanan elektronik (e-service quality) GoFood dan pentingnya mengkaji aspek kualitas makanan (food quality) melalui pengantaran GoFood maka, penelitian ini penting dilakukan untuk meneliti kedua konstruk tersebut dengan memperhatikan hubungan tidak langsung (mediasi) dari nilai yang dirasakan pelanggan GoFood (perceived value) dan (customer satisfaction) atau kepuasan pelanggan GoFood terhadap loyalitas pelanggan GoFood. Teknik pengambilan sampel pada penelitian ini menggunakan teknik non-probability sampling yaitu purposive sampling dimana responden terkhusus merupakan pelanggan GoFood yang tersebar di berbagai kota di Indonesia. Sampel dalam penelitian ini berjumlah 458 responden dengan metode pengumpulan data melalui kuisioner elektronik. Data diolah dengan menggunakan analisis validitas, reliabilitas, dan analisis statistik. Hasil penelitian menunjukkan bahwa variabel e-service quality memiliki pengaruh positif dan signifikan baik secara langsung maupun tidak langsung melalui mediasi perceived value dan customer satisfaction terhadap customer loyalty pelanggan GoFood sedangkan variabel food quality tidak memiliki pengaruh secara langsung namun memiliki pengaruh secara tidak langsung melalui mediasi perceived value dan customer satisfaction terhadap customer loyalty pelanggan GoFood e-service quality, food quality, perceived value, customer satisfaction, customer loyalty
ANALISIS KOMPARATIF KINERJA KEUANGAN BERBASIS TINGKAT STRUKTUR MODAL PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Yonggara, Yoliana; Murni, Sri; Tulung, Joy Elly
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 1 (2021): JMBI UNSRAT Volume 8 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i1.31327

Abstract

Abstract: This research aims to see the comparison of financial performance based on capital structure at consumer goods industry that listed on Indonesia Stock Exchange period 2015-2018. The sampling method by using purposive sampling with certain criteria. The population in this research are fifty four companies and the sample used are twenty six consumer goods companies. Data analysis method that used in this research is Independent sample T-Test. The result of this research simultaneously showed that there were no significant differences financial performance between high leverage companies and low leverage companies. Meanwhile, partially showed that there were significant differences between high leverage and low leverage companies viewed by Current Ratio. While, Return on Asset, Return on Equity, Net Profit Margin, Total Asset Turnover, Earning Per Share has no significant differences between high leverage and low leverage companies. Companies should make performance improvements in order to get more optima results. Abstrak: Penelitian ini bertujuan untuk melihat perbandingan kinerja keuangan berdasarkan struktur modal pada industri barang konsumsi di Bursa Efek Indonesia periode 2015-2018. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu. Populasi dalam penelitian ini adalah 54 perusahaan dan Sampel yang digunakan adalah 26 perusahaan industri barang konsumsi. Metode analisis data yang digunakan adalah uji independent sample t-test. Hasil penelitian uji beda secara simultan menyatakan bahwa tidak terdapat perbedaan kinerja keuangan yang signifikan antara perusahaan high leverage dan low leverage. Sedangkan secara parsial menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara perusahaan high leverage dan low leverage jika dilihat dari Current Ratio. Sedangkan Return on Asset, Return on Equity, Net Profit Margin, Total Asset Turnover, Earning Per Share menyatakan tidak ada perbedaan yang signifikan antara perusahaan high leverage dan low leverage. Perusahaan sebaiknya melakukan peningkatan kinerja agar mendapatkan hasil yang lebih optimal. Keywords: financial performance, leverage, t test
KUALITAS PENYAJIAN INFORMASI AKUNTANSI PONDOK PESANTREN DARUL HIKMAH Achmad, Fauzi; Marunda, Amor; Syarief, Faroman; Harianto, Raden Achmad; Pramukty, Rachmat
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 1 (2021): JMBI UNSRAT Volume 8 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i1.33486

Abstract

Abstract: One source that supports the success of Islamic boarding schools in carrying out development is finance, because the financial sector is a support in the management of education. For this reason, good and transparent financial management is needed, so that the weaknesses and shortcomings of the pesantren can be identified by other interested parties. Islamic boarding school financial reports only present reports of cash receipts and cash disbursements, which are not in accordance with the classification items in accordance with applicable financial accounting standards because the foundation does not recognize accounting standards used as financial reporting guidelines for non-profit entities. Methods of community service activities This method uses lectures or outreach, discussion and learning that are practiced by participants and resource persons. The lecture method is used to convey general knowledge about Islamic boarding school financial reports, SAK ETAP, SAK 45 and SAK Syariah accompanied by a question-and-answer session. The learning method is used to transfer knowledge or skills and value systems owned by resource persons to community members Abstrak: Salah satu sumber yang mendukung keberhasilan pondok pesantren dalam melaksanakan pembangunan adalah keuangan, karena sektor keuangan merupakan penunjang dalam penyelenggaraan pendidikan. Untuk itu diperlukan pengelolaan keuangan yang baik dan transparan, agar kelemahan dan kekurangan para pesantren dapat diketahui oleh pihak lain yang berkepentingan. Laporan keuangan pondok pesantren hanya menyajikan laporan penerimaan dan pengeluaran kas yang tidak sesuai dengan klasifikasi item sesuai dengan standar akuntansi keuangan yang berlaku karena yayasan tidak mengenal standar akuntansi yang digunakan sebagai pedoman pelaporan keuangan untuk organisasi nirlaba. entitas. Metode kegiatan pengabdian masyarakat Metode ini menggunakan ceramah atau sosialisasi, diskusi dan pembelajaran yang dipraktikkan oleh peserta dan narasumber. Metode ceramah digunakan untuk menyampaikan pengetahuan umum tentang laporan keuangan pondok pesantren, SAK ETAP, SAK 45 dan SAK Syariah disertai dengan sesi tanya jawab. Metode pembelajaran digunakan untuk mentransfer pengetahuan atau keterampilan dan sistem nilai yang dimiliki oleh narasumber kepada anggota masyarakat.
ANALISIS BIAYA DAN KEUNTUNGAN PADA PERUSAHAAN PETERNAKAN BABI DI KOTA TOMOHON (STUDY KASUS) Oroh, Franky N
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 1 (2021): JMBI Vol 8 No. 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i1.32587

Abstract

abstract: this research were aimed (1) to analyze how large is the production cost which has been settled by farmers at pig farming company at tomohon regency, (2) to analyze how much profit obtained by the farmers, and (3), to analyze the breakeven point in this business. this research was using survey method by case study approached at 3 farms, owned by mr. jemmy eman (cv. anugerah), mr. ronald kalalo (ud. prima) and mr. piyau gerungai (ud. century).  data analysis model were using descriptive analytical approach and mathematical approach in particular with analysis of production cost and profit, and breakeven point analysis. it could be concluded  that  (1)  the use of production cost at cv. anugerah, ud. prima and ud. century pig farm companies at tomohon regency per period of production per year were efficient, as proved by the return of investment (roi) value  gained at each farm which gives level of profit. (2) the value of breakeven point at each farm was on profitable production volume, because they have operated above breakeven point value. abstract : tujuan penelitian ialah (1) untuk menganalisis berapa besar biaya produksi usaha ternak babi yang dialokasikan oleh peternak pada perusahan peternakan babi di kota tomohon, (2) untuk menganalisis berapa besar keuntungan peternak pada perusahan peternakan babi di kota tomohon, dan (3) untuk menganalisis titik impas pada perusahan peternakan babi di kota tomohon. penelitian ini menggunakan metode survey melalui pendekatan studi kasus  pada tiga perusahan peternakan babi yaitu perusahan peternakan babi milik bapak jemmy eman (cv. anugerah), bapak ronald kalalo (ud. prima) dan bapak piyau gerungai (ud. century). model analisis data menggunakan pendekatan analisis deskriptif dan matematik yaitu analisis biaya produksi dan keuntungan serta analisis titik impas. kesimpulan hasil penelitian ini ialah (1) penggunaan biaya produksi usaha peternakan babi pada perusahaan cv. anugerah, ud. prima dan ud. century di tomohon per periode produksi per tahun sudah efisien dengan dibuktikan oleh nilai return of investment (roi) yang diperoleh pada masing-masing perusahan peternakan babi yang memberikan tingkat keuntungan. (2) nilai titik impas yang diperoleh pada masing-masing perusahan peternakan babi baik cv. anugerah, ud. prima dan ud. century di  tomohon berada pada volume produksi yang menguntungkan sebab sudah beroperasi diatas nilai titik impas. Cost, Benefit, Pig Farm

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