Organum: Jurnal Saintifik Manajemen dan Akuntansi
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
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80 Documents
<![CDATA[Pengaruh DER, CAR, dan ROE terhadap Peringkat Obligasi Perbankan yang Listing di PT Bursa Efek Indonesia pada Periode 2008-2013 ]]>
<![CDATA[Debora Tri Oktarina Phety]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i2.32
<![CDATA[This study aims to analyze the effect of Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) and Return on Equity (ROE) both partially and simultaneously to bank bond ratings. Bond rating agencies are needed to assess the performance of banks that issue bonds by providing information about the quality and risk of bonds. The phenomenon in Indonesia occurs when several issuers fail to pay but have a bond rating at the investment grade level. The risk of a default on bonds is seen in the case of a failure to pay PT Bank Global Tbk bonds where the Kasnic rating agent gave an A- rating, but when BI announced a freeze on Bank Global's license, the bond rating was reduced to D. This research used Ordered Logit Model (OLM) as a method of data analysis.The random sampling method was carried out as a sampling method. The results of this study showed two things. First, the Capital Adequacy Ratio (CAR) and Return on Equity (ROE) had a positive impact on the bond rating. Second, the Debt to Equity Ratio (DER) had a negative impact on the bond rating. Whilst simultaneously Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), and Return on Equity (ROE) affected the bond rating.]]>
<![CDATA[Model Lean Six Sigma di Industri Farmasi ]]>
<![CDATA[Rini Mulyani Sari]]>;
<![CDATA[Evan Nugraha]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i1.25
<![CDATA[Indonesia is one of the countries in the ASEAN Economic Community (AEC). To boost competitiveness and benefit from changes in the global industrial system at revolutionary era, lean six sigma approach to production systems in the pharmaceutical industry was used. The goal is to analyze the existing conditions, user expectations, how to overcome the obstacles that occur and the formulation of strengthening strategies on the production system of soft capsule lines. The method used an explanatory case study of production systems in the pharmaceutical industry using lean six sigma approach. The results of the research are the existing conditions of the production system have not met expectations, user expectations systems are not well understood, the formulation to overcome the constraints that occur in the production system and the formulation of the strengthening pharmaceutical industry’s production system strategy using lean six sigma approach.]]>
<![CDATA[Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan ]]>
<![CDATA[Ade Irva Nursamsiah]]>;
<![CDATA[Akhmad Lutfi]]>;
<![CDATA[Farisha Eva Apriani]]>;
<![CDATA[Ida Farida adi Prawira]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 2 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2019 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v2i2.57
<![CDATA[This study aims to determine the effect of the implementation of environmental accounting on company performance through analysis of various impacts on company performance, such as increasing costs and decreasing corporate profits, improving company performance, reducing performance damage that often resembles precision and even the impact that shows habits on company performance. The method used in this study is library research. From this study, it could be concluded that environmental accounting had an impact on company performance. The research implication of this study for the development of science is as a material consideration for companies in implementing environmental accounting as a solution to overcome environmental problems.]]>
<![CDATA[Strategi Operasi Berbasis Lean Six Sigma sebagai Usaha Peningkatan Service Level ]]>
<![CDATA[Rini Mulyani Sari]]>;
<![CDATA[Evan Nugraha]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v2i1.59
<![CDATA[The development of the automotive industry in Indonesia made the level of competition even tighter, so Auto2000 Setiabudhi tried to provide periodic maintenance services, especially for the replacement of New Avanza Veloz disc brakes. The purpose of this study was to reduce the processing time of the New Avanza Veloz disc brake replacement to increase the Auto2000 Setiabudhi service level. However, the results of observations found that the time for disc brake replacement was exceeded the requirements set by the company. The observation was carried out for two years, from 2017 to 2018. Obtained also information from observations that there was an increase in the processing time gap of 0.84%, an increase in service level gap of 5.17%, while waste that occurred was waste waiting and motion. The method used in this study is based on Lean Six Sigma. The results obtained after improvements were made to a reduction in processing time by 50%, reduction in waste waiting, and motion and the achievement of service levels by 100%.]]>
<![CDATA[Model Design Thinking pada Perancangan Aplikasi Matengin Aja ]]>
<![CDATA[Salma Shofia Rosyda]]>;
<![CDATA[Iwan Sukoco]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 1 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i1.69
<![CDATA[Because of globalization, technology today is very important for developing businesses. The raw and semi-finished goods sector has not been given much attention so it needs to get special attention by creating a buying and selling system. The purpose of this study is to develop businesses in the raw and semi-finished goods sector. The method used in this paper is descriptive qualitative. So that the design becomes efficient, creative, and systematic design thinking becomes the solution of the design method of this information system. In this study the design thinking used consisted of three stages, namely empathy, define, and ideate. By using design thinking design will be efficient, creative, and user needs are always considered. Matengin Aja wrote is an application made to bring together owners of raw and semi-finished goods with people who need these goods. The owner of raw and semi-finished goods can sell the results of goods that are independently owned. By using product thinking design that is designed based on the needs of many people, the product can be well defined, and the overall concept can be displayed.]]>
<![CDATA[Konsep Aplikasi Masak Yuk! dengan Menggunakan Prinsip Design Thinking ]]>
<![CDATA[Charity Latanza Indahsari]]>;
<![CDATA[Iwan Sukoco]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 1 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i1.70
<![CDATA[Design thinking is a design method that can provide a solution-based approach to solving a problem and is very useful in overcoming very complex problems. One of the technological developments in the culinary field is the emergence of applications that contain a variety of recipes. The purpose of this research is to make it easier for people who want to cook food at home without having to search one by one the ingredients to be cooked but by buying various packages of ingredients that are sold and can enjoy the video tutorial features of each existing food package. The method used in this research is descriptive qualitative. Researchers used design thinking as an approach and also the thought process in finding concepts from an application. In addition, there are five stages in design thinking, namely empathy, define, ideate, prototype and test. The application "Masak Yuk!" is an application that contains cooking tutorials, tips about cooking and selling food ingredients packages. By using design thinking that was designed according to the needs of the community, the product could be well defined and the overall concept could be displayed.]]>
<![CDATA[The Relevance of E-Commerce Tax Application in Indonesia: Based on the Perspective of Taxation Expert ]]>
<![CDATA[Gandy Wahyu Maulana Zulma]]>;
<![CDATA[Achmad Hizazi]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i2.103
<![CDATA[This study aims to understand the relevance of e-commerce tax regulations in Indonesia, which were cancelled by the Government. The method used is applied research with explorative study techniques designed in structured questionnaires and interviews with 15 respondents who were judged to have the right expertise with different backgrounds such as consultants, tax observers, academics, managers, e-commerce entrepreneurs, and policymakers. The results showed that it was necessary to revise tax laws to adjust to the digital era's demands soon. In addition, technological innovation in taxation was considered to reduce administrative costs in terms of tax authorities. Big Data tax management was considered to make tax authorities' performance efficient and can anticipate higher costs. The quality of human resources must support technological innovation to bring up a new profession in the future, namely experts who master tax and technology with the term "Taxologist". Finally, the Government needs to secure Value-Added Tax (VAT) taxes in the short term until a global consensus agreement is reached in 2020.]]>
<![CDATA[Mengupas Type Models, Frameworks, Dimensi, dan Definisi: Literatur Review Entrepreneurial Marketing 10 Tahun Terakhir ]]>
<![CDATA[Adjie Ahmad Darajat]]>;
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ria Arifianti]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 1 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i1.63
<![CDATA[Research on Marketing and Entrepreneurship has been developing for years, even now. Entrepreneurial Marketing (EM), was born from the practice of companies operating in conditions of uncertainty and emerged as a compelling alternative to overcoming the declining effectiveness associated with traditional marketing practices. In this article, the author provides a comprehensive review of the type models, frameworks, dimensions, and definitions. In total, three types of research interest: first, related research related to the range of the development of the concept of EM type models and EM frameworks, second, to explore the development of EM dimensions, the third to explore the comparison of definitions, the difference between EM and traditional marketing in EM research in the last ten years.]]>
<![CDATA[Brand Loyalty dan Pengaruhnya terhadap Keputusan Pembelian ]]>
<![CDATA[Marisi Butarbutar]]>;
<![CDATA[Efendi Efendi]]>;
<![CDATA[Sudung Simatupang]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v4i1.130
<![CDATA[One of the famous culinary industry brands in Pematangsiantar City is Toko Roti Ganda. The famous brand Of Toko Roti Ganda makes many visitors who have an impact on traffic jams. The phenomenon is due to the famous Toko Roti Ganda in the community makes the brand a top priority of the community compared to other brands for visitors who come. This study aims to determine the effect of brand loyalty on purchasing decisions at Toko Roti Ganda. This research was conducted on all residents of Pematangsiantar City and Simalungun Regency who have ever made purchases at the Roti Ganda. Furthermore, the results of respondents obtained from the study were 123 respondents. The research method was carried out by qualitative and quantitative. The results show that the research criteria are declared valid and reliable with the indicators met. For normality results that all research variables are normally distributed, the coefficient of determination shows that brand loyalty can explain purchasing decisions by fifty-four percent. At the same time, the rest is influenced by other factors not discussed in the study. Then the regression equation test shows a positive effect of brand loyalty on purchasing decisions and accepts the hypothesis that brand loyalty affects purchasing decisions. It means that brand loyalty for consumers greatly influences them in making purchase decisions, and brand loyalty can be a factor that can make consumers make decisions about purchases.]]>
<![CDATA[Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur ]]>
<![CDATA[Firmansyah Firmansyah]]>;
<![CDATA[Sarwani Sarwani]]>;
<![CDATA[Lili Safrida]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i2.112
<![CDATA[This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.]]>
