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Ahmad Gawdy Prananosa
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BUDGETING : Journal of Business, Management and Accounting
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
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
Articles 304 Documents
Analisis Sistem Pengendalian Intern dalam Menunjang Efektivitas Prosedur Pemberian Kredit pada KSP Kopdit Hiro Heling Cabang Utama Silviana, Maria; Dince, Maria Nona; 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.v5i2.9273

Abstract

This reaseach aims to determine the implementation of internal control system in supporting the effectiveness of the credit granting system at KSP Kopdit Hiro Helingmain branch.Data collection used in this research used interview and observation methods.This type of research used qualitative descriptive analysis techniques by comparing the internal control system thas been implemented at KSP Kopdit Hiro Heling with the internal control system according to COSO Framework (2011).The results of this research indicate that the implementation of an internal control system to support the effectiveness of kredit granting procedures at KSP Kopdit Hiro Heling main branch and according to the COSO Framework (2011) has beeb implemented but there is still an internal control component,namely the control environment in inadequate because the organizational structure does not yet special staff at SPI (internal supervisory unit) Keywords : Credit Granting Procedure, Intenal control system.
Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian pada Kedai Kopi Melati Ciputat Darmawan, Muhamad Fikri; Pasaribu, Veta Lidya Delimah
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.v5i2.9276

Abstract

This study aims to determine the influence of promotion and product quality on the purchase decision of Kedai Kopi Melati products. The method used is a quantitative descriptive method with an associative approach. The sampling technique used is Probability Sampling, a sampling method using the Lemeshow formula. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results of this study are Product Quality (X1) and Promotion (X2) have a positive and significant effect on Purchasing Decisions (Y) with a regression equation Y = 9.678 + 0.113X1 + 0.696X2. The coefficient of determination simultaneously affects 61%. The hypothesis test partially obtained a promotion rate of tcount > ttable or (2.354 > 1.986). Then H0 is rejected and H1 is accepted. This means that there is a positive and significant influence between the independent variable, namely Product Quality (X1) and Purchasing Decision (Y). Product Quality numbers of tcount > ttable or (12,174 > 1,986). Then H0 is rejected and H2 is accepted. This means that there is an influence between the independent variable, namely Promotion (X2) and Purchase Decision (Y). Test the hypothesis obtained the value of Fcalculate > ttable or (77.571 > 2.700) Thus H0 is rejected and H3 is accepted, meaning that the Quality of Promotion (X1) and Promotion (X2) together have a positive effect on Purchase Decision (Y). Keywords: Product Quality, Promotion, Purchase Decision.
Customer Segmentation Using K-Means Clustering with SPSS Program in a Case Study of Consumer Interest in Current Coffee Shop Daulay, Risma Yanti; Passalaras, Raja Aulia; Heikal, Jerry
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.v5i2.9288

Abstract

This research aims to segment customers using the K-Means Clustering method in a case study of consumer interest in current coffee shops such as Kopi Kenangan, Kopi Janji Jiwa, Tomoro Coffee, Fore Coffee and Fami Cafe. Customer segmentation is useful for knowing consumer preferences such as interests, background, lifestyle, service quality and consumer characteristics that are useful for knowing the right persona and marketing strategy as well as the value proposition, especially at the Kopi Kenangan, Janji Jiwa, Tomoro Coffee, Fore Coffee and Fami Cafe coffee shops. The analytical method used in this research is data collection by distributing questionnaires to respondents with predetermined criteria in the Jakarta area and outside Jakarta. The questionnaire was distributed in November 2023. The survey results were analyzed using the K-Means Clustering method in the SPSS 23 program to group consumers based on certain attributes such as age, education, domicile, income, occupation, frequently used social media and most popular coffee shop preferences. such as coffee and non-coffee variants, price, service quality and recommending it to other people. Based on the results of K-Means Clustering data processing, there are 3 clusters, namely cluster 1 (Consumptive Customer), cluster 2 (Standard Young Customer), cluster 3 (Potential Customer) which can be concluded that cluster 3 is a potential cluster that is the target of this research, where cluster 3 consists of respondents who are coffee fans and don't like coffee but are very active in using social media and have made online food transactions and always dine in when making transactions at coffee shops. So it can be seen that cluster 3 can be explored and used as a marketing target by carrying out promotions on various social media applications by offering various choices of coffee and non-coffee variants in order to attract customers who don't like coffee so they are interested and want to try the products offered. . The value proposition for current coffee shops is to give the impression of Coffee Vibes and focus on providing a unique and unforgettable coffee experience by presenting innovative flavor variants and creative coffee presentations, exploring new flavors and offering premium quality that can be enjoyed by all groups and creating an atmosphere comfortable and Instagram- worthy to provide a pleasant customer experience that fits the rhythm of modern life. Keywords: Cluster Analysis, Current Coffee, Customer Segmentation, K-Means SPSS,.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Loyalitas Pelanggan PT.Mitra Bangunan Abadi Sihotang, Darul Ahmadi; Kurnia, Muhammad; Kaidupa, Ismail
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

PT. Mitra Bangunan Abadi (MBA) is a manufacturer in the piping and other fittings equipment field. Advancements in technology have led to progress in the construction industry, prompting all construction companies to strive for improvement in their product quality and service quality, including PT. Mitra Bangunan Abadi (MBA). Despite having fairly good product quality, products from PT. Mitra Bangunan Abadi (MBA) have not been able to achieve a top brand index in the piping sector in Indonesia. The aim of this research is to understand the depiction of Product Quality and Service Quality variables on Customer Loyalty for PT. Mitra Bangun Abadi products in Bandung City, as well as the relationship and influence of these variables. This research employs a causal descriptive approach using quantitative methods. Data collection techniques include questionnaires and internet research. Probability sampling method with cluster sampling technique is utilized, targeting consumers in Bandung City, resulting in a sample size of 75 respondents. Data is processed using SPSS, followed by validity testing, reliability testing, descriptive analysis, multiple linear regression analysis, simultaneous test (F-test), partial test (T-test), and coefficient of determination test. The results will demonstrate the influence of variables both simultaneously and partially. Keywords: Customer Loyalty, Product Quality, Service Quality.
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Konsumen pada Toko Jakmart di PD. Pasar Jaya Kendari Hasan, Mohamad Aldi; Pasaribu, Veta Lidya Delimah
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.v5i2.9311

Abstract

This research aims to determine "The Influence of Service Quality and Price on Consumer Satisfaction at Jakmart Stores in Pd. Pasar Jaya Kenariā€. This type of research was quantitative research that was associative in nature used data collection techniques through distributied questionnaires which were distributed to 89 respondents. The method used to test and analyze the influence partially and simultaneously is by used regression analysis, correlation coefficient, coefficient of determinated, t test and f test. Testing the service quality hypothesis (X1) obtained a t value of 8.567 > t table 1.663 and a significant level of 0.000 < 0.05, thus Ho was rejected and Ha was accepted, meaning that partially the service quality variable has a significant effect on Consumer Satisfaction. Testing the price hypothesis (X2) obtained a t value of 10.220 > t table 1.663 and a significant level of 0.000 < 0.05, thus Ho was rejected and Ha was accepted, meaning that partially there was a significant influence of the price variable on Consumer Satisfaction. Simultaneous test results for all variables show an Fcount value of 59.124 with a significance level of 0.000 while the Ftable is 3.101. Thus Fcount 59.124 > Ftable 3.101 and significance 0.000 < 0.05. Thus Ha was accepted and Ho was rejected. This means that the hypothesis states that the variables of service quality and price together (simultaneously) have a significant influence on Consumer Satisfaction. The coefficient of determination of the influence of the Service Quality (X1) and Price (X2) variables on Consumer Satisfaction (Y) is 0.579 or 57.9%. Meanwhile, the remaining 42.1% is influenced by other variables, outside this research. Keywords: Consumer Satisfaction, Price, Service Quality.
Pengaruh Harga dan Kualitas Produk Pintu Kamar Mandi PVC terhadap Keputusan Pembelian pada PD. Amin Makmur Sejati di Pondok Kacang Timur Fernando, Jacky; Pasaribu, Veta Lidya Delimah
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 research was to determine the effect of Price and Product Quality on buying decision at PD. Amin Makmur Sejati. The method used are quantitative-descriptive method with associative approach. The sampling technique used is Probability Sampling, sampling method using Slovin formula. Data analysis used regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study are Price (X1) and Product Quality (X2) have a positive and significant effect on Buying Decision (Y) with the regression equation Y = 3,343 + 0,193X1 + 0,523X2. The coefficient of determination has a simultaneous effect of 82,1%. Hypothesis testing partially obtained Price figures of tarithmetic>ttable or (6,693 > 1,993). Then H0 is rejected and H1 is accepted. This means that there is a positive and significant influence between the independent variables, namely Price (X1) on Buying Decision (Y). Product Quality amounted to tarithmetic >ttable or (17,915 > 1,993). Then H0 is rejected and H2 is accepted. This means that there is an influence between the independent variables, namely Product Quality (X2) on buying Decision (Y). hypothesis testing obtained by the calculated fvalue >ttable or (173,544 > 2,730). Then H0 is rejected and H3 is accepted, meaning that Price (X1) and Product Quality (X2) together have a positive effect on Buying Decision (Y). Keywords: Buying Decision, Price, Product Quality.
Pengaruh Pengungkapan Green Intellectual Capital dan Sustainability Reporting Disclosure terhadap Kinerja Keuangan Zuhdi, Abid Maulana; Syachyadi, Ilham; Astuti, 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)

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Abstract

The purpose of this research is to examine and analyze the effect of Green Intellectual Capital Disclosure and Sustainability Reporting Disclosure on Financial Performance. The research population is Primary Sub-Sector Companies listed on the Indonesia Stock Exchange during 2019-2022. The type of data used is secondary data, namely data derived from financial reports and annual reports. The purposive sampling method used in this study obtained 328 samples and a total sample of 207 companies from 2019-2022. This study uses the Multiple Linear Regression model. The results of this study indicate that Green Human Capital, Green Structural Capital has a positive effect on company performance, Green Relation Capital and Sustainability Reporting Disclosure has no effect on financial performance. Keywords: Financial Performance, Green Intellectual Capital, Sustainability Reporting Disclosure.
Pengaruh Tunjangan Kinerja dan Promosi Jabatan untuk Meningkatkan Prestasi Kerja dengan Motivasi Kerja Sebagai Variabel Intervening pada Sekretariat Daerah Kabupaten Bondowoso Hadi, Samsul; Herlambang, Toni; Cahyono, 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.v5i2.9373

Abstract

Upon identifying issues in the responsibilities and operations of the Bondowoso Regency Regional Secretariat, it is evident that numerous activity programmes have not met the anticipated realisation targets. This suggests that the personnel of the Bondowoso Regency Regional Secretariat are not performing at their best. This research aims to directly and indirectly analyse the impact of performance allowances and job promotions on enhancing work performance, with work motivation serving as an intervening variable at the Bondowoso Regency Regional Secretariat. This study consisted of 197 samples. The analysis method employed was Structural Equation Modelling (SEM) with WarpPLS 7.0. The data analysis results indicate that the performance allowance and job promotion variables have a significant impact on work motivation and performance. Performance allowances and job promotions have a major impact on work performance by influencing work motivation as an intervening factor. Data analysis results indicate that the variables performance allowance, work motivation, and promotion have a partial significant impact on work performance at the Bondowoso Regency Regional Secretariat. Keywords: Performance Allowance, Promotion, Work Motivation And Work Performance
Analisis Pengaruh Fleksibilitas Kerja dan Kepemimpinan Transformasional terhadap Kinerja Adaptif Melalui Kepuasan Kerja sebagai Variabel Intervening Putra, Alfian Perdana; Satoto, Eko Budi; Sanosra, Abadi
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.v5i2.9374

Abstract

This study intends to investigate the impact of Work Flexibility and Transformational Leadership on Adaptive Performance, with Job Satisfaction serving as an intervening variable. The study focuses on employees at the Secretariat of the Bondowoso Regency DPRD. The survey included 80 personnel from the Bondowoso Regency DPRD Secretariat. This study utilises a Nonprobability Sampling approach known as saturated sample. Researchers utilised questionnaires as a method to get data from participants in this study. The analysis method employed is the Structural Equation Model (SEM) utilising WarpPLS 8.0. The data analysis results indicate that Work Flexibility positively and significantly impacts Adaptive Performance. Transformational Leadership positively and significantly impacts Adaptive Performance. Work flexibility positively and significantly impacts job satisfaction. Job satisfaction positively and significantly impacts adaptive performance. Work flexibility has a favourable but statistically insignificant impact on adaptive performance, mediated by job satisfaction. Transformational Leadership positively and significantly influences Adaptive Performance through Job Satisfaction as an intervening variable. Keywords: Adaptive Performance, Job Flexibility, Job Satisfaction, Transformational Leadership
Pengaruh Sikap Keuangan, Pengalaman Keuangan dan Kepribadian terhadap Perilaku Pengelolaan Keuangan UMK di Kecamatan Lubuk Dalam Kabupaten Siak Cristamar, Yemima Ayu; Ruzikna, Ruzikna
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.v5i2.9418

Abstract

This research aims to determine the influence of financial attitudes, financial experience and personality on the financial management behavior of MSEs in Lubuk Dalam District, Siak Regency. The method used in this research is quantitative descriptive analysis with the SmartPLS 4 program. The population in this research is all micro and small business actors in Lubuk sub-district, totaling 1648 MSE units, with a total sample of 94 MSE units. The data collection technique is through distributing questionnaires, while the variable measurement technique uses a Likert scale. Data analysis includes convergent validity test, discriminant validity test, reliability test, model fit test, coefficient of determination test, path coefficient test and hypothesis testing. The results of the analysis show that in general the financial attitudes, financial experience, personality and financial management behavior of MSEs in Lubuk District are very good. In addition, the results of this research show that (1) financial attitudes have a positive and significant effect on financial management behavior of MSEs in Lubuk Dalam District, (2) financial experience has a positive and significant effect on financial management behavior of MSEs in Lubuk Dalam District and (3) personality has a positive and significant effect on the financial management behavior of MSEs in Lubuk Dalam District. Keywords: Financial Attitudes, Financial Experience and Personality, Financial Management Behavior.