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Ahmad Gawdy Prananosa
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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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Penguatan Kesadaran Hidup Berkoperasi dalam Meningkatkan Partisipasi Anggota pada KSP Kopdit Pintu Air Cabang Maumere Loe, Elisabeth Agustina; Mitan, Wilhelmina; Diliana, Siktania Maria
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9032

Abstract

This research aims to find out how to strengthen awareness of cooperative life in increasing member participation in KSP Kopdit Pintu Air Maumere Branch. To identify problems, this research uses qualitative research. The data collection techniques use observation, interviews and documentation. It can be concluded that the factors that influence the decline in member participation are caused by members' lack of knowledge in cooperative life, economic constraints, and fraud or abuse. Efforts to increase member participation include providing education and training, open communication, and participation in decision making. Keywords : Participation of Members of KSP Kopdit Pintu Air Maumere Branch, Strengthening Awareness of Cooperative Life
Implementasi Sistem Daperma (PT. Pandai) Pembayaran Klaim Asuransi dalam Pelunasan Hutang Anggota Meninggal Dunia pada KSP Kopdit Obor Mas Cabang Pasar Tingkat Hastuti N, Yuni; Sanga, Konstantinus Pati; Kurniawan, Antonius Philipus
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The purpose of this study is to find out how the Implementation of the Daperma System (PT. Pandai) payment of insurance claims in repayment of debts of deceased members at KSP Kopdit Obor Mas Branch Pasar Level. To find out the problem of this research using qualitative descriptive methods, with data collection techniques using observation, interviews and documentation. From the results of this study, it can be concluded that in the event of repayment of debts of deceased members at KSP, the Obor Mas Kopdit is paid off based on loan insurance claims at Daperma (PT. PANDAI) if the claim is approved. In addition to getting loan repayment insurance, all deposits of deceased members will be returned to their heirs and receive compensation funds if during their lifetime the deceased member pays SSD and regularly pays mandatory deposits. Keywords: DAPERMA, Debt, Implementation, Insurance, KSP Kopdit Obor Mas.
Analisis Sistem Informasi Akuntansi dalam Menunjang Kualitas Laporan Keuangan pada KSP Kopdit Tuke Jung Kantor Pusat Nelle Weking, Rofina Beto; Herdi, Henrikus; Rengga, Andreas
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9034

Abstract

This study aims to determine and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The data collection used in this study used observation, interview, and documentation methods. This type of research uses qualitative descriptive. Using this qualitative descriptive method, researchers describe and describe and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The results of this study show that the application of the accounting information system at the KSP Kopdit Tuke Jung Nelle Head Office has been implemented but there is still a lack of relevance in presenting quality financial statements because there are still delays in the submission of financial statements. Keywords : Accounting Information Systems, Quality of Financial Reports.
Strategi Peningkatan Tata Kelola Koperasi dalam Upaya Mencegah Praktik Tidak Sehat pada KSP Kopdit Pintu Air Cabang Koting Da Gomez, Veronika Chantika; Mitan, Wilhelmina; Romario, Fransiscus De
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9035

Abstract

This research aims to find out the strategy for improving cooperative governance in an effort to prevent unhealthy practices at KSP Kopdit Pintu Air Koting Branch. To identify problems, this research uses qualitative research. The data collection techniques use observation, interviews and documentation. It can be concluded that things that cause unhealthy practices include lack of transparency and lack of accountability, lack of internal supervision, and non-compliance with rules and regulations. Efforts to improve cooperative governance to prevent unhealthy practices include transparency and accountability, member participation, formation of supervisory committees, anti-corruption policies and business ethics, and ongoing evaluation. Keywords : Improvement of Cooperative Governance, Unhealthy Practices
Pengaruh Kualitas Produk, Kualitas Pelayanan dan Citra Merek terhadap Kepuasan Pelanggan dan Impikasinya pada Loyalitas Pelanggan Klinik Kecantikan Jakarta Barat Yohana, Elesia Santa; Tj, Hery Winoto; Wahyoedi, Soegeng
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

This research involves 125 respondents to identify factors influencing customer satisfaction at Erha beauty clinic. The research findings indicate that both product quality and service quality have a significant impact on customer satisfaction. Product quality, encompassing dimensions such as Perceived Quality, product durability, reliability, product features, and aesthetics, plays a key role in enhancing customer satisfaction. Additionally, good service quality is identified as a crucial factor, with deficiencies in this area considered as customer dissatisfaction. However, brand image is not proven to have a significant impact on customer satisfaction. Furthermore, the study reveals that customer satisfaction positively contributes to customer loyalty, a crucial factor for the sustainable growth of Erha beauty clinic. These findings offer a comprehensive insight into the prioritized factors needed to enhance customer satisfaction and loyalty in the beauty industry. Keywords: Beauty Clinic, Brand Image, Customer Satisfaction, Product Quality, Service Quality
Pengaruh Kepemimpinan terhadap Kinerja Karyawan Pada PT. Akebono Brake Astra Indonesia Nurlela, Siti; Amin, Mustangin
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9132

Abstract

Leadership on Employee Performance at PT. Akebono Brake Astra Indonesia, Management Study Program, Faculty of Economics and Business, Jayabaya University, under the guidance of Dr. Mustangin Amin, SE., MM. This research aims to find out whether there is an influence between Leadership (XI) on Employee Performance (Y) of PT employees. Akebono Brake Astra Indonesia. The method used in this research is a quantitative method with data collection techniques through questionnaires. The sample used in this research was 53 respondents. The data analysis techniques in this research are validity test, reliability test, correlation coefficient analysis, simple linear regression analysis, t test, and determination correlation analysis using the SPSS 25 program. The research results show that leadership has a positive and significant effect on employee job satisfaction at PT. Akebono Brake Astra Indonesia, where the significant value resulting from processing the t test is 0.000 < 0.05, and the calculated t value is 3.894 > t table 2.008, then Ho is rejected and Ha is accepted, meaning that partially there is a significant influence between leadership variables on employee performance . The results of the coefficient of determination show an R square value of 0.214 or 21.4%, which means that the influence of leadership on employee performance is only 21.4%, while the remaining 78.6% is influenced by other factors not found in this research. Suggestions in this research for PT. Akebono Brake Astra Indonesia is a company that needs to pay more attention to the health of its employees, and companies need to supervise employees in completing work. Keywords: Employee Performance and Leadership.
Pengaruh Kualitas Produk dan Harga terhadap Minat Beli Santri Asrama Ar-Raudhoh Cetakan Toko At-Tazkiyah HM Al-Mahrusiyah Lirboyo Kota Kediri Maharani, Luviana; Mala, Iva Khoiril; Sutantri, Sutantri
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9137

Abstract

This study aims to determine the effect of quality and price on buying interest of As-arroudho lirboyo Kediri students. The book is one of the most important needs for students. Sehimgga kitab itself is also a product that is always needed by students. The method used in this research is a quantitative method. Quantitative research is research conducted by collecting data from a list of structured questions (questionnaire). Data collection techniques by distributing questionnaires, and observation. While analyzing the data using validity and reliability tests and normality and homogeneity followed by kendall tau correlation: 1) quality has an effect on buying interest with the results obtained a value of 0.726 with a significance of 0.346. This means that 0.726 <0.05 so it can be concluded that the hypothesis has a very high significance relationship. And quality there is an influence between the two variables. 2) price on buying interest with the results obtained a value of 0.709 with a significance of 0.379. This means that 0.709 <0.05 so it can be concluded that the hypothesis is accepted and the price has an effect on the students' buying interest in the alfiyah book in the At-Tazkiyah lirboyo kediri shop. 3) The results of the correlation test show that the two variables quality and price have an effect on buying interest. This is indicated by the quality variable (X1) in the alfiyah book printed by the At-Tazkiyah store obtained a value of 0.726 with a significance of 0.346. This means that 0.726 <0.05. While the variation variable (X2) in the printed alfiyah book of the At-Tazkiyah store obtained a value of 0.709 with a significance of 0.379. This means that 0.709 <0.05 So it can be concluded that the hypothesis is accepted, meaning that quality and price have an effect on santri buying interest in the alfiyah book in the At-TAzkiyah Al-mahrusiyah shop in Lirboyo Kediri City. Keywords: Farming, Oil Palm, Revenue.
Pengaruh Factor Kepercayaan, Pendapatan dan Pengetahuan terhadap Respon Konsumen Atas Majalah Elmahrusy dari Elmahrusy Media Ayudianti, Indah
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

This journal was written with the aim of analyzing the trust, income and knowledge factors that occur in MSME owners, namely the Elmahrusy magazine which is currently very popular. Data was collected by distributing questionnaires to class 12 students at the Arraoudhoh boarding school, Almahrusiyah Putri Lirboyo Islamic boarding school. Data analysis using descriptive analysis and several regression analyses, the results of this research show that trust, income and knowledge in Elmahrusy magazine influence consumer interest in buying and reading Elmahrusy magazine on Elmahrusy Media. In practical terms, it is hoped that the findings of this research will be useful for Elmahrusy Media as a consideration for determining further policies in looking at opportunities to achieve increased consumer interest in buying Elmahrusy magazines, because it has been proven that this research looks at the positive influence of trust, income and knowledge to increase the magazine's MSMEs. elmahrusy from elmahrusy media. Keywords: Income and Knowledge of Consumer Responses, Trust.
Penerapan Analisis SWOT dalam Meningkatkan Penjualan pada Restoran “Ayam Goreng Ananda” Jember Sirmadani, Trisna Bela; Nurhasanah, Elsa Weres; Arifah, Naili Nur; Fuadah, Lina; Qomariah, Nurul
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The increasingly fierce level of business competition currently means that business actors need to have a strategy in order to survive and develop. Companies and MSMEs need to implement effective marketing strategies to increase sales to prepare themselves to face increasingly fierce competition from other competing businesses. By using a SWOT analysis, a business can determine what needs to be improved both internally and externally to ensure work operations run smoothly. This research aims to see the application of SWOT analysis to the factors that influence sales and to analyze the application of SWOT analysis in increasing sales volume at the "Ayam Goreng Ananda" restaurant. The method used in this research is a literature review method through a qualitative descriptive writing system and an interview method by interviewing the restaurant owner directly. The research results show that with this SWOT analysis, the strengths, weaknesses, opportunities and threats of Ananda Jember Fried Chicken MSMEs can be described. Keywords: Marketing Strategy, MSME, SWOT Analysis, Sale.
Pengaruh Cash Holding, Keputusan Investasi dan Struktur Modal terhadap Nilai Perusahaan dengan Komite Audit sebagai Variabel Moderasi Nabillah, Dzulviane Priska; Astusi, Christina Dwi
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): 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.v5i2.9142

Abstract

This research aims to determine the influence of Cash Holding, Investment Decisions and Capital Structure on Firm Value with the Audit Committee as a Moderating Variable. The measurements used for each variabel are firm value using Tobin's Q, cash holding using CH, investment decisions using the TAG proxy, capital structure using the DER proxy, and audit committees using measurements using the number of audit committee meetings in the company. The population in this research are companies in the Consumer Non-Cyclical sektor in 2020-2022 which are listed on the Indonesia Stock Exchange (IDX). The data used is secondary data with a sampling technique using the purposive sampling method. Based on this method, there are 89 companies in the population out of 112 companies that meet the criteria. The samples were taken over a three year annual financial reporting period so that in total there were 210 samples. The analytical method used in the research is multiple linear regression analysis. The results of the analysis show that investment decisions have a positive effect on firm value. Meanwhile, cash holding and capital structure have no effect on firm value. The audit committee as a moderating variable is able to strengthen the influence of cash holding and investment decisions on firm value. However, the audit committee was unable to weaken the influence of capital structure on firm value. Keywords: Audit Committee, Capital Structure, Cash Holding, Firm Value, Investment Decisions.

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