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HENGKI TAMANDO SIHOTANG
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Jurnal Mantik
Published by Institute of Computer Science
ISSN : -     EISSN : 26854236     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public review of the development of theory, method and applied sciences related to the subject. Jurnal Mantik Penusa is published by Institute of Computer Science (IOCS). Editors invite researchers, practitioners, and students to write scientific developments in fields related to information systems/information technology,Comptuer Science and management science). Jurnal Mantik is issued 4 (FOUR) times a year.
Arjuna Subject : -
Articles 2,110 Documents
 162   163   164   165   166 
The influence of just in time and total quality management on production cost effieciensy at CV. Daeng Makassar Widad Ahmad; Ludya Lutfi
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4333

Abstract

This study aims to analyze the effect of Just in Time and Quality Management on Production Cost Efficiency at CV Daeng Kuliner Makassar. The sampling technique in this study was carried out by purposive sampling with the collection technique by distributing questionnaires, namely asking or making a list of questions addressed to respondents in this case to certain employees at CV Daeng Kuliner Makassar which logically relates to the research problem, namely the influence of Just In Time and Total Quality Management on Production Cost Efficiency. The data processing technique in this study uses Smart PLS software. The results of this study indicate that Just In Time partially has a positive and significant effect on Production Cost Efficiency at CV Daeng Kuliner Makassar. Total Quality Management partially has a positive and significant effect on Production Cost Efficiency at CV Daeng Kuliner Makassar. While Just In Time and Total Quality Management simultaneously have a positive and significant effect on Production Cost Efficiency at CV Daeng Kuiner Makassar.
Improvement and efficiency of business strategy at Kawanseduh coffee by utilizing supply chain management applications Chrystia Aji Putra; Made Hanindia Prami Swari; Putra Perdana; Wariyanti Nugroho Putri
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4334

Abstract

Kawanseduh Coffee is a growing coffee shop in Surabaya City. Kawanseduh Coffee faces a number of challenges in managing business operations. Some of the main problems are the inability to efficiently record raw materials, manage procurement from suppliers, and make accurate sales predictions. This research discusses Supply Chain Management (SCM) which is built specifically to meet the needs of Kawanseduh Coffee. The implementation of SCM at Kawanseduh Coffee provides good and effective results in improving efficiency in production management, raw material procurement, and inventory management. The features contained in the SCM implementation consist of raw material management, sales features, raw material entry and exit features, and reports consisting of stock reports, receipt reports, and sales reports. The prediction feature in the application has functioned properly and is able to provide an estimate of sales and raw material requirements needed for the following month, based on previously recorded sales data
Community-based development of suli tourism village, salahutu district, Central Maluku Regency, Maluku Province Hellen Sarita De Lima; Francisca Titing Koerniawaty; I Made Darsana
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4335

Abstract

Suli Village is located in Subdistrict of Salahutu, which is rich of its Nature, Culture, Culinary and History. The area is divided into 4 (four) villages namely, Amalatuei village, Latuslamu village, Wainusalaut village and Amarumatena village. This division has both direct and indirect influence toward the management of tourism attractions in the area. Suli Village has been designated as Tourism Village since 2021 by the Regent of Central Maluku Regency, however, there was no coordination neither with Suli Village nor with the village community. Even though the people of Suli Village really wanted to be involved. Tourist attractions aside from Natsepa Beach, have not been determined as tourist destination. This research aims to identify opportunities, challenges and threats that may affect the sustainability of tourism attractions and environment in Suli Village, as well as observing the role of government, people's character and capabilities to be contributed to supporting the development of a tourist village and formulate community – based tourism village development strategies program. This research utilizes descriptive qualitative methods and analysis of development strategies using SWOT (IFAS EFAS) which produces 4 (four) strategic aspects, namely destination aspects, management aspects, institutional aspects and marketing aspects.The results of the study showed that the Central Maluku Regency Government has not played a serious role in the development of Suli Tourism Village attractiveness, as there is not any blueprint available, the facilities and infrastructures have not met the requirements of tourism standards.
Analysis of vegetable purchasing patterns in supermarkets using association rule Kasmawaru Kasmawaru; Imran Djafar; Muh Rafli R; Rachmat Rasyid; Muh Yusuf
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4336

Abstract

One data mining technique for identifying associative rules between a set of elements is association analysis, often known as association rule mining. Understanding the likelihood that a consumer will purchase bread and milk together is an example of an associative rule from examining purchases made in a supermarket. Supermarket operators can use this information to plan their product placement or create marketing campaigns that use discount coupons for specific product pairings. The use of association analysis to examine the contents of supermarket shopping baskets helped make it well-known. Another name for association analysis is market basket analysis. Perform a multiplication of the numerous rules acquired by Support and Confidence, where the latter should be at least 80%.
The influence of production costs promotional costs and sales volume on profits at PT. Ciomas Adisatwa Yudha Al Paksi; Dinda Sukmawati Putri; Hieronimus Erwin Indrawan; Mahmud Syarif; Woro Dwi Hartanty
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4337

Abstract

PT. Ciomas Adisatwa is one of the most important parts of a series of integrated companies operating in the commercial farm and chicken slaughterhouse (RPA) sector. Under the auspices of PT. JAPFA COMFEED INDONESIA, PT. Ciomas Adisatwa is one of the largest providers of animal protein in Indonesia. The data collection method in preparing this research is the method of observation, interviews, and literature study with the analytical method used is quantitative descriptive analysis, and multiple linear regression testing using SPSS version 25 software, as for several test stages used in this research, namely, test normality, multicollinearity test, heteroscedasticity test, autocorrelation test, partial t test, simultaneous F test, and regression coefficient. The results of the research show that: There is a significant influence of production costs on profits at PT. Ciomas Adisatwa Bogor, there is no significant influence of Promotion Costs on PT Profit. Ciomas Adisatwa Bogor, there is a significant but negative influence on sales volume on PT's profits. Ciomas Adisatwa Bogor.
The effect of transfer pricing on tax avoidance on transport and logistics sector companies listed on Indonesia Stock Exchange in 2019 – 2022 Anna Altahea Arthic; Marthinus Ismail
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4338

Abstract

This study aims to determine the effect of transfer prices on tax avoidance. This type of research is quantitative. The data used in this study are secondary data. The population in this study is service companies listed on the Indonesia Stock Exchange in the transportation and logistics sector in 2019–2022. The total population in this study was 30 companies. The sampling technique used purposive sampling and obtained as many as 24 companies with a research period of 4 years, so that 96 sample data points were obtained. The data analysis used in this study is descriptive analysis, classical assumption testing, correlation coefficients, determination coefficients, significance tests, and regression analysis.
The influence of financial leverage and deferred tax on tax aggressiveness in telecommunications sub-sector infrastructure companies listed on the bei in 2019-2022 Ledy Alemita Br Tarigan; Lenita Waty
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4339

Abstract

This research aims to explore the impact of Financial Leverage and Deferred Tax on the level of tax aggressiveness in infrastructure companies in the Telecommunications sub-sector. This research uses quantitative descriptive methods and collects secondary data from companies listed on the Indonesia Stock Exchange in the 2019-2022 period. Sampling was carried out using the purposive sampling method. Data analysis includes descriptive statistical techniques, correlation coefficients, coefficients of determination, multiple linear regression, as well as significance tests and classical assumptions which are analyzed using Statistical Product and Solutions (SPSS) 23. The results of the study show that Financial Leverage and Deferred Taxes together have no effect. significant to the level of tax aggressiveness, with a significance value of (0.810 > 0.05). And when explained separately, financial leverage also does not have a significant influence on the level of tax aggressiveness (0.363 > 0.05). Likewise with Deferred Tax which has a significant value (0.783 > 0.05).
Taxpayer conplience : e-filling system and taxpayer characteristics trait contribution at Sub Distric Parongpong Nelly Grasella Simanjuntak; Rolyana Ferinia
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4344

Abstract

The objective of this study is to evaluate the influence of e-filing technology and taxpayer attributes on taxpayer compliance. The selected research methodology for this study is quantitative, employing a correlational design. The data collection process employed non-probability sampling techniques. The research instrument employed in this study was a questionnaire that was administered only to a sample of 100 taxpayers residing in Parongpong District. The research employed the data analysis technique of Structural Equation Modeling (SEM) utilizing the smartPLS software. The empirical evidence suggests that the introduction and utilization of the e-filing system does not yield a substantial impact on taxpayer compliance. Nevertheless, it can be observed that the implementation of the e-filing system has yielded favorable outcomes in terms of taxpayer attributes. In addition to this, it was observed that the characteristics of taxpayers exert a significant impact on tax compliance. Moreover, it is evident that the electronic filing system, by influencing the attributes of taxpayers, plays a role in augmenting tax compliance. The research presented in this study highlights the originality of utilizing tax e-filing as a means to enhance the attributes of taxpayers, including their traits, obedience, and discipline.
Design and build a web-based guitar inventory system Oktia Dwi Hapsari; Murti Retnowo
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4346

Abstract

With the rapid technological developments, many companies continue to make efforts and strategies to survive in their business. The role of company in managing the availability of goods (inventory) is one of the success factors for a company to maintain its business. Therefore, the customers demand can fulfill their requests as much as possible. Almoon's Guitar Gombong shop uses a manual recording system. The shortcomings of the current manual system include inefficiency in terms of time to find out the stock of goods when consumers arrive. In addition, the calculation of incoming goods data and outgoing goods data is still manual, which may result in errors or inaccuracies in the calculations, hampering the store performance. In the report that is required to be submitted to the leadership, it will take a long time and there is even a possibility that the archive will be lost or damaged. Therefore, the researchers aim to create a system to make it easier to collect data on goods, with the hope that the system will facilitate the work at Almoon's Guitar Store in managing inventory. The inventory system designed in this project can manage incoming and outgoing goods data as well as stock data in one web-based application.
The effect of tunneling incentives and taxes on the indication of transfer pricing in LQ-45 companies for the 2019–2021 period Ruth Christy Aritonang; Francis M. Hutabarat
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4347

Abstract

The aim of this research is to find the effect of tunneling incentives and taxes on indications of carrying out transfer pricing in LQ-45 companies for the 2019–2021 period. Transfer pricing is used as the dependent variable, and tunneling incentives and taxes are used as the dependent variables. The sample of this research is LQ-45 companies indexed on the Indonesia Stock Exchange. There were 40 LQ-45 companies in the 2019–2021 observation year, with purposive sampling used to produce 120 samples under observation. Tunneling incentives were found to have an effect on transfer pricing decisions, while the tax variable had no effect on transfer pricing decisions.

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