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Jurnal Ilmiah Manajemen Kesatuan

jimkes
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Published by Institut Bisnis dan Informatika Kesatuan

ISSN : 23377860 EISSN : 2721169X DOI : https://doi.org/10.37641/

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran

Articles 1,467 Documents

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Peranan Sistem Informasi Akuntansi Piutang Terhadap Pengendalian Piutang (Studi Kasus Pada Pt. Arwinda Perwira Utama) J.K, Andryan Elfani; Nurjanah, Yayuk; Munawar, Aang
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Knowledge and technology today is rapidly developing, resulting in a very tight competition in the business world. Firms that can stand should be able to survive by various means. There are several ways to maintain the company's business continuity, one of which is by paying close attention to the system run in the company. One of the systems that must be considered is the sales system and the collection process of receivables. This is because sales are activities that will generate income or profit into the company for further business continuity. In the receivables collection process, management will have to address the issue in the billing process because it will determine if the returns. The purpose of this study is to identify the accounting information system of receivables, to identify the accounting information system on billing process of receivables, and accounting information system on collection process of receivables at PT. Arwinda Perwira Utama. The author conducted research at PT Arwinda Perwira Utama - Bogor. The results of research show that the company has run a fairly proper sales accounting information system in the collection process of receivables, because it has an appropriate internal control elements. However, there are still some activities and functions that need to be address immediately, such as sales function, credit authorization function, and collection function. In addition, there are documents that still do not use printed serial number. The relationship between the sales process and the billing process has been quite well-synchronized, and it can be seen from the turnover of receivables.

Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual Lestari, Alviani; Rosita, Siti Ita; Marlina, Tri
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold. This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.

Pengaruh Sistem Pengendalian Manajemen Terhadap Peningkatan Performa Proses Kerja Dan Piutang Usaha Pada Perusahaan Pt. Astra International,Tbk-Tso (Studi Kasus Pada Pt Astra International Tbk-Tso Auto2000 Cab.Bogor) Rahmat, Andy; Jasmadeti, Jasmadeti; Herawati, Heti
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting companyâ€™s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving. Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.

Analisis Pengaruh Kandungan Informasi Komponen Laba Dan Rugi Terhadap Koefisien Respon Laba (Erc) Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia (Bei) Amanda, Annisa Lutvy; Efrianti, Desi; Marpaung, Bintang `Sahala
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

The income statement can be a reliable decision-making material, if the income statement has a valuable information content. Profit (loss) information is said to be valuable if the information contained in the income statement causes the movement of market reaction. The market reaction is indicated by a change in the price of the relevant securities which is typically measured using the stock return as the value of the change. Return or share price in response to earnings information can be measured using earnings response coefficient or ERC (Earnings Responses Coeffficient). The purpose of this research is to analyze the influence of each independent variable that is PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, LEXT, TAX and Book Value control variable to dependent variable that is Coefficient of Profit Response (ERC) . This research was conducted on 33 companies manufacturing basic industry sectors and chemicals in 2012 until 2015. Supporting data used are financial statements obtained from www.idx.co.id in the year 2012-2015. From the research that has been done show that the variables of PEPS, PORD, POP, PEXT have information content that influence to earnings response coefficient (ERC) while LEPS, LORD, LOP, PFIN, LFIN, LEXT, TAX do not have information content that influence to coefficient Profit response (ERC).

Analisis Permasalahan Yang Dihadapi Oleh Pelaku Usaha Mikro Agar Berkembang Menjadi Usaha Kecil (Scalling Up) Pada Umkm Di 14 Kecamatan Di Kabupaten Bogor Rainanto, Bambang Hengky
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

The existence of micro, small and medium enterprises (UMKM) has significant importance in supporting and promoting economy development in Indonesia. Other than encouraging economic growth, these UMKM have proven to reduce unemployment. UMKM contribution to gross domestic products develops from previously 57.84% to 60.34% in the last five years. The absorption of employment also rises from 96.99% to 97.22% in the same period. Of the three divisions of enterprises, micro enterprise is leading by the number followed by small and lastly medium enterprise. In terms of encouraging micro business to grow into small (scaling up), it is necessary to seek issues mostly encountered by micro business subjects. The research was administered using survey method with descriptive analysis to micro business subjects in 14 regions in Kabupaten Bogor. This is one of the efforts to clearly visualize the problems and obstacles in the development of micro business. The results found that aspects of marketing, funding, production, human resources, materials, product and production legal aspect, financial and distribution managements are among the biggest problems for the micro business in Kabupaten Bogor.

Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Leverage, Profitabilitas Dan Price To Book Value Terhadap Tingkat Pengungkapan Sukarela Asset Tidak Berwujud Jasmadeti, Jasmadeti; Wahyuni, Wulan
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

This study aims to identify the influence of firm size, ownership concentration, leverage, profitability and price to book value on voluntary disclosure of intangible assets of the listed manufacturing in Indonesia Stocks. The samples of this research consist of 10 manufacturing companies at Indonesia Stock Exchange during 2011-2015 periods and selected by purposive sampling. The data used are secondary ones, which are annual financial statements of the 10 manufacturing companiesâ€™ samples. The method of data analysis used in this study to prove the hypothesis are descriptive statistics, classic assumptions test, multiple regression models and the determinant coefficient. The Findings of this study, shows that four out of five independent variables had no significant effect to the level of intangible assets voluntary disclosure, they are firm size, ownership concentration, leverage, profitability. Only price to book value influences to the level of intangible assets voluntary disclosure significantly.

Pengaruh Pengetahuan Merek, Asosiasi Merek, Dan Reputasi Merek, Terhadap Keputusan Pembelian (Studi Kasus Pada Sepatu Vans di Kota bogor). Fauzani M, M Zulfi; Fadillah, Adil
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 2 (2019): JIMKES Edisi Agustus 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

The number of respondents in this study amounted to 100 respondents taken from consumers who use Vans shoe products and Sneakers Holic in Bogor and the surrounding research data was processed using SPSS version 23. Research methods used is to use quantitative research that places the Product Attributes, Brand Image, And Product Diversification as independent variable and Purchase Intention as a dependent variable. With primary data used is questionnaires distributed to selected respondents and processed the results with statistical calculations. Results Y=16,277 + 0,051 + 0,167 + 0,210 + which in this case means if the Brand Knowledge is 1 (one) then the Buying Decision value will be 0,051. Brand Association is 1 (one) then the Buying Decision will be 0,167. Brand Reputation is 1 (one) then the Buying Decision will be 0,210.

Pengaruh Verifikasi Data Nasabah Kredit UMKM dan Nilai yang Diberikan untuk Menghindari Kredit Bermasalah W, Christophorus Angga; Roestiono, Harry
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 2 (2019): JIMKES Edisi Agustus 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Variable used for this study consists of two variables independent that is Data Verification Influence of Micro, Small, and Medium Business Credit and Value Of Guarantees Provided with one variable dependent that is Avoid Problem Loans. Period of research conducted on quarterly financial statements from 2016-2017. Method used in this research is descriptive method. This study intend to find out the effect of verifying the exact data and value of guarantee provided by the debtor capable to avoid problem loans in the future. The study results showed that consumers verification data and the type of guarantee able to make debtor avoid problem loans, it proven from decreased number of total problem loans during 2016 â€“ 2017, although total credit still increase significant.

Pengaruh Budaya Asing, Konsep Diri dan Pengetahuan Produk terhadap Keputusan Pembelian Ismaliah, Devi; Surya M, Tarida Marlin
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 2 (2019): JIMKES Edisi Agustus 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

The purpose of this research is to find out the influence of foreign culture, self-concept and product knowledge on purchasing decisions.Based on the results of statistical tests, the regression equation shows the T-table values â€‹â€‹obtained for variables in Foreign Culture, Self Concepts, Product Knowledge together affect Starbucks purchasing decisions, this can be shown by the f-value of 7.563 which is greater compared to f-table 2.70 and supported by a significance value of 0.000 which is smaller than 0.05, where the variables of Foreign Culture, Self-Concept, and Product Knowledge together have a significant effect on purchasing decisions, Hypothesis 4 is accepted.

Valuasi Kinerja Keuangan Dan Kinerja Saham (Studi Kasus PT Multistrada Arah Sarana Tbk). Nikmah, Karimatun; Muktiadji, Nusa
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 2 (2019): JIMKES Edisi Agustus 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

This study aims to determine the effect of the company's financial performance on the company's stock performance. Based on the results of research, discussion and analysis conducted, it is known that overall company performance is affected by major problems namely due to slowing global economic conditions, oversupply of Chinese tires, weakening of the world currency against the USD and falling commodity prices of rubber being a factor decrease in sales volume and affect the amount of net profit generated by the company. Inefficiency in suppressing cost of goods sold and operating expenses also causes the erosion of operating profits generated by the company. So that it affects the financial performance and overall stock performance which also impacts the decline in the value of the company.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ani Mekaniwati

Contact Email jurnal.ibik@gmail.com

Phone +62251-8337733

Journal Mail Official jurnal.ibik@gmail.com

Editorial Address Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123

Location Kota bogor, Jawa barat INDONESIA

Abstract

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Contact Name
Ani Mekaniwati

Contact Email
jurnal.ibik@gmail.com

Phone
+62251-8337733

Journal Mail Official
jurnal.ibik@gmail.com

Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123

Location
Kota bogor,

Jawa barat

INDONESIA