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INDONESIA
BUDGETING : Journal of Business, Management and Accounting
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 304 Documents
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Motivasi dan Budaya Organisasi: Dampaknya terhadap Kinerja Pegawai dengan Mediasi Disiplin Kerja Nursaid Nursaid; Nurul Qomariah; Yoangga Muhammad Jakfar Sidik
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 2 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i2.5402

Abstract

This paper aims to analyze the impact of motivation and organizational culture on work discipline and employee performance at the Office of Cooperatives and Micro Enterprises, Jember Regency. This study used a population of all employees of the Office of Cooperatives and Micro Enterprises of Jember Regency with a total of 55 employees. The total population of 55 employees is all used as a sample in the study using the saturated sample technique. Descriptive analysis to analyze the description of the respondents related to gender, age, and years of service. Test the validity and reliability test to test the questionnaire in this study. Structural Equation Modeling (SEM) analysis with WarpPLS 5.0 to test the research hypothesis. The results in this study indicate that motivation and organizational culture have an impact on work discipline. In addition, work motivation, organizational culture and work discipline have an impact on employee performance. The conclusion from this research is that the Department of Cooperatives and Micro Enterprises of Kab. Jember is obliged to increase motivation, culture and work discipline in order to improve the performance of its employees. Keywords: Organizational Culture, Work Discipline, Employee Performance, Work Motivation
Pengaruh Promosi Menggunakan Iklan Media Cetak dan Sosial Media terhadap Minat Wisatawan Tubing River Enggi Rahmad Syahputra; Subandrio Rahmad Subandrio
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 2 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i2.6605

Abstract

This study aims to analyze the effect of promotion using print media advertisements and social media on the interest of visiting tourists in the Tubing River, Permu Bawah Village, Kepahiang Regency. Sampling using purposive sampling technique based on predetermined criteria totaling 110 respondents. Data collection techniques using observation, documentation and questionnaires by testing the instrument validity, reliability, classical assumptions and multiple linear analysis. The processed data was analyzed using the SPSS 25 formula. Based on the results of the study, the significant value for the effect of X1 and X2 together on Y was 0.00. It is known that the Fcount value is 15,539 and the Ftable value is 3.93, so that the Fcount value is (15,539) > Ftable (3.93) with a significant value of 0.00 > 0.05 then, H0 is rejected and H3 is accepted. From the results of the study it can be concluded that print media advertisements and social media together have a significant effect on Interest in Tubing River Tourists in Permu Bawah Village, Kepahiang Regency. Keywords: Print Media Advertising, Tourist Interests, Social Media
Peran Layanan Digital bagi UMKM dalam Mendorong Peningkatan Inklusi Keuangan Widyatmoko Widyatmoko; Tri Esti Rahayuningtyas; Ery Mintorini
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 2 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i2.5254

Abstract

The purpose of this study is to be able to find out and analyze the relationship between the financial performance of micro, small and medium enterprises or MSMESs and knowledge of financial inclusion towards the implementation of digitization in order to assist and facilitate financial inclusion activities towards public knowledge. This study uses a descriptive quantitative research method. The results of the research are data processing using SPSS 26 statistics and the results show that financial inclusion can trigger an increase in public knowledge or micro, small and medium enterprises, and financial inclusion can improve financial performance with knowledge of existing products in banking institutions with digital technology facilities. From the results of the study it can be concluded that MSMEs business actors have a partial effect on the use of digital technology services. Likewise, the knowledge variable about financial inclusion has a partial effect on the use of digital technology services. Keywords: Digital, Financial Inclusion, Micro, Small and Medium Enterprises
Pengaruh Pelatihan, Gaji dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT.Indojaya Grafika Aurelia Tanatha; Teddyansa Halim; Jurisman Simanjorang; Sunday Ade Sitorus
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7238

Abstract

PT Indojaya Graphic is one of the companies engaged in printing. The purpose of this study was to examine the Performance Effect of Training, Salary, Work Environment on Employees of PT Indojaya Graphic. This research uses quantitative research methods with quantitative descriptive research types. The nature of this research is descriptive explanation. In this study, the sample used was 65 people. The model with multiple linear regression. The result is that job training has a partial effect on the performance of PT Indojaya Graphic employees. Salary has a partial effect on the performance of employees of PT Indojaya Graphic. The work environment has a partial effect on the performance of PT Indojaya Graphic employees. Job training, salary, work environment have a partial effect on the performance of PT Indojaya Graphic employees. In conclusion, the better level of training , distribution of commensurate salary proportions and a conducive work environment, will improve employee performance results which indirectly affect improving the quality of employee performance. Keywords: Employee Performance, Salary, Training, Work Environment,
Analisis Pendapatan dan Tingkat Kesejahteraan Petani Kelapa Sawit di Kecamatan Air Hitam Kabupaten Sarolangun Syabawaihi Syabawaihi; Febrina Nur Annisa; Zaky Maulana; Leo Hartono
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7546

Abstract

The purpose of this study was to describe the cultivation of oil palm independent smallholders of oil palm plantations in the sub-district of Air Hitam Sarolangun and analyze the revenues and profits of farming oil palm independent smallholders in sub-district of Air Hitam Sarolangun. This research was conducted in the sub-district of Air Hitam Sarolangun in May 2023 to Juny 2023. The research results adapted to the existing data and the objectives to be achieved. To achieve the first aims used descriptive method and the second, the data were analyzed with descriptive methods of tabulation.The survey results revealed that the non-farming oil palm farmers spend an average total production amounted to 19.188.393 rupiahs/year, receiving an average of 62.418.953 rupiahs / year, with a total average production of 51.975 kg/ ha / Th , Farm income palm independent smallholders of 43.230.560 rupiahs / year. Analysis of R/C on the cash costs for independent smallholders gardens is 3,41 meaning for every rupiahs cash cost incurred will be obtained receipts of 3,41 rupiah. While the R/C on the total cost for non-farmers' lands is 3,25, which means for every total cost incurred will be obtained receipts of 3,25 rupiahs. Keywords: Farming, Oil palm, Revenue.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kepuasan Kerja pada Karyawan PT. Medico Berkat Abadi Yuzril Ihza Alfani Maulana; Mei Retno Adiwati
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7772

Abstract

The aim of this research is to analyze the direct influence of Work Motivation and Work Discipline on Job Satisfaction in PT Medico Berkat Abadi. The sameple used in this research was employees of PT. Medico Berkat Abadi with total of 60 respondents. This research uses the method. Saturated sampling and analysis techniques usung Partial Least Square. Research result This shows that work Motivation has a significant positive effect on Employee Job Satisfaction and Work Disipline have a significant positive effect on Employee Job Satisfaction. Keyword : Employee Job Satisfaction , Work Discipline, Work Motivation.
Penerapan Biaya Kualitas dalam Meningkatkan Profitabilitas pada A&B Cake& Bakery di Kabupaten Banyuwangi Nabila Agustina Rais; Yulinartati Yulinartati; Ibna Kamelia Fiel Afroh
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i1.2616

Abstract

Good product quality can support the sustainability of a business. So there are quality costs for the company in providing good quality to consumers so that they do not switch to competitors. Quality costs can increase profits if there are cost suppressors and proper cost utilization. The aim of this research is to apply quality costs to A&B Cake & Bakery to determine the role of quality costs in increasing profitability. The method used is descriptive qualitative. The research results show that control costs (prevention costs) are lower than failure costs (internal failure costs and external failure costs), but this does not affect the company in the short term because the sales side is high so it helps in obtaining profits but is not yet maximized. This is not good for the company in the long term because it can affect the company's development. To achieve maximum profits, managers must change the company's strategy. Such as utilizing costs by adding appraisal costs, this is very necessary for companies due to the large number of defective products, if these costs are added then failure costs will decrease and the company can achieve its goal, namely achieving maximum profits. Keywords: Cost of Quality, Profitability
Analisis Risiko Operasional pada UMKM Pabrik "Sri Tahu" di Watukebo Kecamatan Ambulu Laella Wardiah; Eko Budi Satoto; Yohanes Gunawan Wibowo
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7101

Abstract

The research was conducted with the aim of knowing the management of the "Sri Tahu" factory MSME in internal risk, human resource risk, external risk, and raw material risk. The method used is descriptive qualitative using purposive sampling method. The sample in this study was 6 people who were the population of "Sri Tahu" factory employees. Based on the research results in risk analysis with Enterprise Risk Management, there are 20 risks which include internal risk, external risk, human resource risk, and raw material risk. There is a risk response, namely at the extreme,high, moderate and low level. From the calculation of risk scoring, the highest risks are extreme risk and high risk. Some of the risks included in the extreme risk are hot steam from burning stoves, unhygienic environment, wood dust from stove burning activities, fluctuating soybean raw material prices, errors in recording financial reports, lack of quality control of products to be marketed, accidents Work. While high risk, namely damage to machinery and equipment in the production process, production failure, fire, poor OSH system, damaged raw materials, destruction of tofu during cutting, imperfect clumping process. Keywords : External Risk, Human Resource Risk, Internal Risk, Raw Material Risk.
Strategi Komunikasi Pemasaran Menggunakan Analisis SWOT PT. POS Indonesia Cabang Karawang Muhamad Paisal Aristama; Citra Savitri; Syifa Pramudita Faddila
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7193

Abstract

At this time the shipping service provider business is growing so rapidly in Karawang Regency that it is a threat to business competition. PT POS Indonesia Karawang branch must immediately start establishing an accurate marketing communications strategy mix. In order to be able to compete and not be left behind. This study aims to explain and find out the marketing communication strategy at PT POS Indonesia Karawang branch which is appropriate by using SWOT analysis with descriptive quantitative research methods. The research data were obtained from interviews and observations with the Head of Mail, Package and Logistics Business Sales Division and 1 Spv Service and Marketing division at PT POS Indonesia Karawang branch by asking several question points related to the variables Strengths, Weaknesses, Opportunities, Threats. The results of this study obtained the SWOT matrix with an IFAS value of 0.572 and an EFAS of 0.123, where entering into quadrant I supports aggressive strategies, the strategy that must be carried out is market penetration, market growth, market development through promotion development and service innovation as well as carrying out integrated strategies, marketing communication strategies that are in accordance with company conditions are to support aggressive strategies, PT POS Indonesia Karawang branch must start a marketing communication strategy through print media advertising, sales promotion with discounts & cashback, personal selling carried out by each employee, promotion via internet social media such as Facebook, Instagram or all at once Youtube. Keyywords: Factor & Matrix IFAS-EFAS, Marketing communication strategy, SWOT Analysis
Analisis Faktor yang Mempengaruhi Keputusan Pembelian Konsumen pada E-Commerce Shopee (Studi pada Mahasiswa Universitas Buana Perjuangan Karawang) Absah Aenul Basor; Uus MD Fadli; Laras Ratu Khalida
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7372

Abstract

The purpose of this research is to explain the factors that influence consumer purchasing decisions in e-commerce. This study used a quantitative descriptive approach to the Shopee locus with a population of 311 students from the 2019 class of the Management Study Program, Faculty of Economics and Business, Buana Perjuangan University, Karawang. Samples were taken using the Slovin formula as many as 174 students. The data was obtained using a Likert-scale questionnaire distributed using the Google form. The data analysis method used Confirmatory Factor Analysis (CFA) using SPSS version 25. The results showed that there were 3 main factors, namely the advertising factor with a percentage value of 27.267%, the payment method factor with a percentage value of 13.478% and the ease of shopping factor with a percentage value of 12.166 %. Keywords : E-commerce, Factor Analysis, Purchase decision.

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