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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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Pengaruh Digital Marketing dan Kualitas Pelayanan terhadap Keputusan Pembelian di Online Shop Dujourexcloset Situmorang, Debora H; 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.v5i2.9435

Abstract

The aim of this research is to determine Digital Marketing (X1) Service Quality (X2), purchasing decisions (variable Y) so with the title (the influence of Digital Marketing and Service Quality on Purchasing Decisions at the Dujourexcloset Online Shop). The research method uses a quantitative approach which is associative with a population in this study of 9,533 in purchasing decisions. The sample used in this research was a sampling technique with the technique taken, namely purposive sampling and using the Slovin formula, which is a formula used to find a sample size that is considered capable of representing the entire population and using a Maximum Margin of Error of 0.10 or 10% so that it can be obtained. The sample was 99 respondents. The partial digital marketing test results have a significant effect on purchasing decisions with a calculated t value > t table or (7,699 > 1.661). This is also reinforced by the ρ value < Sig.0.05 or (0.000 < 0.05). The results of service quality partially have a significant effect on purchasing decisions with the calculated t value > t table or (6,684 > 1.661). This is also reinforced by the ρ value < Sig.0.05 or (0.000 < 0.05). Digital marketing results and service quality simultaneously influence purchasing decisions with a calculated F value > F table or (15,498 > 3.09), this is also reinforced by a ρ value < Sig.0.05 or (0.000 < 0.05). Keywords: Digital Marketing, Purchasing Decisions, Service Quality.
Pengaruh Kualitas Produk, WOM, Komunitas Pelanggan terhadap Keputusan Pembelian Keripik Sukun Sedap Malam di Masa Pandemi di Dusun Setimbo Desa Jatibanteng kecamatan Jatibanteng Kabupaten Situbondo Masluhah S, Masluhah S; Sari, Maheni Ika; Reskiputri, Tatit Diansari
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.v5i2.9480

Abstract

Keputusan pembelian adalah suatu konsep perilaku pembelian dimana seorang konsumen memutuskan untuk melakukan sesuatu atau melakukan sesuatu. Salah satu faktornya adalah kualitas dari produk, perbincangan dari mulut kemulut (Word Of Mouth) dan juga komunitas pelanggan. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Populasi dan sampel penelitian adalah konsumen yang telah membeli produk keripik sukun sedap malam di Dusun Setimbo Desa Jati Banteng Kecamatan Jati Banteng Kabupaten Situbondo (populasi heterogen) minimal 97 orang. Teknik pengumpulan data menggunakan kuisioner. Alat analisis yang digunakan adalah menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa kualitas produk dan komunitas pelanggan berpengaruh terhadap keputusan pembelian keripik sukun sedap malam, seddangkan WOM tidak berpengaruh nyata terhadap keputusan pembelian keripik sukun sedap malam. Kata kunci: keputusan pembelian, WOM, kualitas produk.
Efektivitas pada Program Aplikasi Kimia Farma Employe Service Technology (KIFEST) dalam Meningkatkan Kinerja Karyawan di PT Kimia Farma Tbk Unit RnD Soleh, Agus Rahmat; Gunawan, Gunawan
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

Abstract

The aim of this research is to determine the effectiveness of the Chemical Application Program of Kimia Farma Employe Service Technology (KIFEST) in enhancing the performance of employees in the RnD Unit of PT Kimia Farma Tbk. Qualitative data analysis was employed, including observation and surveys. Employees from the RnD Unit who used KIFEST were the respondents. The research findings indicate that the implementation of KIFEST enhances task efficiency and effectiveness, team collaboration, and information access. Adequate training, management support, and user-friendly interfaces were also identified as crucial components in improving the adoption and effectiveness of KIFEST. This study enhances our understanding of the influence of the KIFEST Application Program on a specific research environment. The findings of this research can assist PT Kimia Farma Tbk in optimizing and enhancing the utilization of KIFEST to improve employee performance in the RnD Unit. Keywords: Effectiveness, Employee Performance, Kimia Farma Application, KIFEST.
Pengaruh Disiplin Kerja dan Kompensasi terhadap Kinerja dengan Kepuasan Kerja sebagai Mediator pada Karyawan PT. X di Kab. Bekasi Arianty, Desy; Yullyanti, Riskah; Dewi, Mega Sinta; Saputra, Dwiky
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

Abstract

This study aims to determine the mediating effect of job satisfaction in the relationship between work discipline and compensation on employee performance. This study uses quantitative research and uses a questionnaire as a data collection method. The population was 30 people, the research sample was 30 people with the census method. The research analysis method uses the t test, F test, simple and multiple linear regression analysis and path analysis. The results of this study indicate that work discipline and compensation affect employee performance. Work discipline and compensation affect employee satisfaction and job satisfaction can mediate discipline and compensation on employee performance. Keywords: Compensation, Employee Performance, Job Satisfaction, Work Discipline.
Analisa Kepatuhan Sustainibility Reporting pada PT Indocement Tunggal Prakarsa Tbk dan PT Semen Indonesia Tbk Berdasarkan Gri Standards dan Iso Aa1000ap pada Tahun 2022 Prasetyo, Wahyu Heri; Andini, Andini; Haussain Irsyad, Achmad Dias; Holiawati, Holiawati; Ruhiyat, Endang
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.v5i2.9585

Abstract

The role of the Global Reporting Initiative (GRI) Standards and ISO AA1000AP (AccountAbility Principles) in the context of sustainability reporting stands out as frameworks that serve not only as guidelines but also as key instruments to achieve transparency and consistency in reporting sustainability practices of companies. This research employs a qualitative method with a case study approach to analyze the compliance of sustainability reporting at PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk based on GRI Standards and ISO AA1000AP in 2022. The findings of this study indicate that PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk can strengthen the integrity and quality of their sustainability reporting. This will not only create a greater positive impact but also enhance relationships with stakeholders and ensure sustained engagement with sustainability challenges in the future. Keywords: GRI Standards, ISO AA1000AP, Sustainability Reporting.
Pemberdayaan SDM Berbasis Islam dalam Meningkatkan Keunggulan Bersaing Organisasi: Suatu Pendekatan Manajemen Strategik Syahidin, Mohamad Rizal
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.v5i2.9587

Abstract

The aim to be achieved in this research is to find out what is related to empowering human resources to increase competitive advantage in an organization. The method used in this research is qualitative by conducting various interviews with several informants. The results of this research show that the human resource management cycle with the PDAC cycle contains four parts, including planning, implementation, evaluation and follow-up. According to past views, HR empowerment aimed at competitive advantage is something valid where in the modern era humans are required to be able to think and develop in a better direction. Keywords: Competitive Advantage, Empowerment, HR.
Mendorong Pertumbuhan Pangsa Pasar B2B untuk Sektor Ride-Hailing Menggunakan Segmentasi Pasar Strategis Kamaratih F, Yositalida; Perdhana, Rizkita Bagus; Nugroho, Yusuf Wahyu; 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.v5i2.9609

Abstract

The expansion of Indonesia's ride-hailing sector has been considerable, fueled by technological advancements and the widespread embrace of smartphones. Despite its swift growth, the industry faces difficulties concerning long-term viability, safety issues, and compliance with governmental regulations. Nevertheless, the integration of advanced technologies and strategic plans for service expansion into new regions presents significant opportunities. The competitive environment in Indonesia's ride-hailing market not only stimulates innovation but also shapes a lively and evolving market atmosphere. Originally designed for consumers, the ride-hailing sector has evolved into a versatile transportation solution for various business needs, including employee transportation and goods delivery. These services offer advantages for companies, such as enhanced operational efficiency and reduced logistics costs. Recognizing the diversity of the business market, segmentation becomes vital in comprehending customer needs. Through tailored marketing approaches, companies can deliver more pertinent solutions, boosting competitiveness and enlarging B2B market share. By using K-means clustering, it yields 5 clusters, namely cluster 1: Tech Innovators and Financial Players, cluster 2: Logistics Singular Focus, cluster 3: Logistics, Retail, and Automotive Synergy, cluster 4: Culinary, Logistics, and Travel Dynamics, cluster 5: Tech Titans, Healthcare Giants, and Financial Leaders. The analysis of user clusters on the B2B Ride Hailing Indonesia platform provides useful insights that guide strategic recommendations for improving service offerings, refining marketing strategies, and optimizing business operations. Targeting the millennial demographic through digital channels and influencers, examining marginal costs for high-traffic clusters to identify optimization opportunities, exploring expansion possibilities in clusters with growth potential, and tailoring business solutions for clusters with unique needs are among the recommendations. Keywords: K-means Clustering, Market Innovation, Market Share Expansion, Ride-Hailing Sector, Segmentation, Strategic Decisions.
Valuation Model for the Merger & Acquisition of PT Bank Harda Internasional Tbk (BBHI) Shares by PT Bank Mega Tbk (MEGA) Nugroho, Yusuf Wahyu; Haekal, 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

Abstract

The digital sector's growth, particularly during the pandemic, prompted companies' digital transformations. Fintech's rise in finance drove major banks to focus on digital banking, leading to the increased popularity of mergers and acquisitions (M&A) for expansion. This study aims to establish a suitable transaction structure and price for PT Bank Harda International Tbk (BBHI) acquisition by PT Bank Mega (MEGA). Comparing this with MEGA's 2021 strategy, the valuation of BBHI and MEGA assesses merger prospects. The research uses quantitative and descriptive analysis of BBHI and MEGA's finances, employing Discounted Free Cash Flow, Liquidation and Accounting Valuation, and Relative Valuation. Synergy's role in enhancing merger value is considered. Results project growth in key metrics for both companies over five years, with the merger significantly boosting equity, market capitalization, and enterprise value. A 17.6% internal rate of return (IRR) makes the acquisition appealing. BBHI's equity value per share (Rp.731) compared to prior transaction prices (Rp.160) indicates undervaluation but the positive market response is reflected in the post-acquisition share price rise. The analysis underscores considerable post-merger value enhancement, favoring MEGA's market capitalization and enterprise value, benefiting both parties and supporting BBHI's merger with PT Bank Mega, Tbk under PT Mega Corpora. Keywords: Merger, Acquisition, FCF, IRR, Bank.
Analysis of Sports Brand Positioning Based on Consumer Perceptions Raissa, Adina; Adhilla, Siti; Siregar, Raymond; Rahayu, Fatik
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.v5i2.9635

Abstract

The sports industry's expansion and growing focus on physical activities and healthy lifestyles have made sports brands important in satisfying consumer demands. Comprehending the positioning of sports brands in the Indonesian market is vital for formulating efficient marketing tactics and achieving a competitive advantage. This study examines various aspects of sports brand positioning, such as brand differentiation, market segmentation, brand objectives, and communication strategies. This study offers insights into the effective positioning strategies and best practices of leading sports brands in Indonesia. In the Indonesian market, comprehending the positioning strategies of sports brands is essential for gaining a competitive advantage. This study examines how selected variables enable brands to differentiate themselves and adapt to changing demands and preferences of Indonesian consumers. Consumer data is gathered via surveys and interviews. This study analyzes the brand positioning strategies of Nike, Adidas, Puma, NB, and Skechers, in relation to specific measurement variables. This study illuminates the positioning strategies utilized by selected sports brands in Indonesia. The study emphasizes the importance of various factors, including price, material quality, durability, style, brand reputation, customization options, and sustainability initiatives, in shaping consumers' perception and brand preference. This research offers valuable insights for sports marketing practitioners, brand managers, and strategic decision-makers regarding the significance of sports brand positioning and its role in achieving competitive advantages. This study adds to the current knowledge base and provides practical implications for creating effective marketing strategies in the Indonesian sports market by identifying successful positioning strategies used by these brands. Keywords: Consumer Perceptions, Sports Brand Positioning.
Pengaruh Live Streaming Selling, Diskon, Gratis Ongkir dan Cash on Delivery terhadap Keputusan Pembelian pada E-Commerce Shopee Arwana, Dyeo Setya; Purnomo, Nanto
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

Abstract

This research aims to examine the influence of various factors on purchasing decisions in the e-commerce platform Shopee. Through data collection and analysis, the following conclusions are drawn: Firstly, live streaming selling significantly impacts purchasing decisions on Shopee, indicating an increase in the number of purchases when live streaming selling is utilized. Secondly, discounts have a positive and significant effect on purchasing decisions, as offering discounts or price reductions increases the likelihood of purchases on Shopee. Thirdly, free shipping vouchers significantly influence purchasing decisions, demonstrating that providing free shipping incentives can boost the number of purchases on Shopee. Lastly, cash on delivery (COD) also positively affects purchasing decisions on Shopee, as it facilitates transactions and contributes to higher purchase rates. These findings shed light on the importance of various marketing strategies in driving consumer behavior on e-commerce platforms like Shopee. Keywords: Cash On Delivery, Free Shipping Discounts, Live Streaming Selling, Purchase Decisions, Shopee.

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