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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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Analisis Pengelolaan Keuangan Remaja (Usia 18-22) terhadap Risiko Terjadinya Malnutrisi Abdi, Aurell Vinaya; Ali, Muhamad; Meyzawinata, Nabil Abdillah; Safitri, Risa Nur; Meydiawanti, Salsabilla; Amanda, Shafira Putri; Rozak, Rama Wijaya Abdul
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.v5i2.9996

Abstract

Finances are the most crucial thing in human life, therefore good financial management is very necessary for a better life. Moreover, in this case it concerns the risk of malnutrition in today's teenagers if they cannot manage their finances well. The aim of this research is to determine teenagers' financial management strategies regarding the risk of malnutrition and also the perceived impacts. Then, the research method used is a descriptive qualitative research method and analysis techniques used through the process of data reduction, data presentation, and drawing conclusions. The results of this research show that regarding teenagers' financial management strategies, several things can be done, namely making a list or list of needs, limiting expenses, and consuming home- cooked or homemade food. Then the impacts felt include teenagers becoming more frugal, choosing basic necessities, especially food, becoming more regular, and finances not being overdrawn and being able to be saved. Keywords: Finance, Malnutrition, Management, Teenagers,
Analisis Digital Marketing Pada UMKM (Usaha Mikro Kecil Menengah) Rumah Komunitas Kania, Kania; Prastian, Angga Nadiyanto
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10144

Abstract

Rumah Komunitas's use of digital marketing has opened up opportunities for their growth in the digitalization era. Through a digital marketing strategy that focuses on the website and various social media platforms such as Facebook, TikTok, Youtube, Instagram, and Whatsapp, Rumah Komunitas has managed to expand their reach and increase sales of their products. However, better sales results occurred through the website than through e-commerce platforms such as Shopee and Tokopedia. This research uses a qualitative method with a case study approach to dig deeper into the optimization of digital marketing in increasing sales on the Shopee platform. The data collection techniques used include observation, interviews, and documentation. This research was conducted to identify factors that influence the performance of digital marketing at Rumah Komunitas, especially with a focus on comparing the website and the Shopee platform. The results of the data analysis show that the website is superior in product sales due to its attractive store display, complete product descriptions, and ease of ordering process compared to the Shopee platform. This research provides insight into how Rumah Komunitas can improve their digital marketing effectiveness, especially on the Shopee e- commerce platform, to support their business growth and success in this digital era. Keywords: Digital Marketing, Shopee, Website.
Pengaruh Financial Literacy dan Financial Technology terhadap Kinerja UMKM (Studi Kasus Pada UMKM Sektor Kuliner Pengguna Aplikasi Grab Duri Bengkalis) Simorangkir, Marini Rosalyn; Ruzikna, Ruzikna
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10145

Abstract

This study aims to determine the influence of financial literacy and financial technology on the performance of SMEs: A Case Study on Culinary SMEs Using the Grab Application in Duri Bengkalis. The method used in this research is quantitative descriptive analysis using the SPSS Statistics 25 program. This study uses a population of 246 SMEs in the Culinary Sector of Duri Bengkalis that use the Grab Application. The sampling technique uses purposive sampling method with a sample size of 71 SME actors. The analysis methods used in this study are validity test, reliability test, normality test, multicollinearity test, heteroskedasticity test, simple regression analysis, multiple regression analysis, t-test, F-test, and coefficient of determination test. The results of this study indicate that (1) financial literacy has a positive and significant effect on SME performance, (2) financial technology has a positive and significant effect on SME performance, and (3) financial literacy and financial technology has a positive and significant effect on SME performance. Keywords: Financial Literacy, Financial Technology, MSME Performance, Duri Bengkalis Grab Application.
Manfaat Key Performance Indicators (Kpi) dan Balanced Scorecard Aplikasi pada Industri Media Penerbitan: A Literature Review Hestari, Ema Tri; Prasetyoning Tyas, Ari Anggarani Winadi
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10241

Abstract

The results of the literature review indicate that key performance indicators (KPIs) can be used to monitor employee performance relevant to the company's strategic goals. KPIs also help identify areas requiring attention and improvement. Additionally, the discussion emphasizes that KPIs need to be tailored to the needs of each industry. KPIs are used to ensure that every employee within the company works towards the same goals. The balanced scorecard (BSC) is used to integrate KPIs into a broader framework with four main perspectives: financial, customer, internal business processes, and learning and growth. The BSC provides a comprehensive view of the company's performance and helps identify and address issues the company may face. Keywords: Balanced Scorecard Applications, Key Performance Indicators (KPI), , Publishing Media Industry.
Pengaruh Economic Value Added dan Market Value Added terhadap Return Saham pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Mustari, Mustari; Oktaviana, Annisa
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10245

Abstract

The purpose of this study was to know the influence of Economic value added and market value added to the stock return on manufacturing company listed in Indonesian Stock Exchange. The time period in this study was taken between 2020 - 2022. This study was by using quantitative methods. The sample in this study was obtained by purposive sampling methods. Based on criteria there were 38 companies that become sample study. The data were collected by the study of documentation and literature. Data analysis technique used descriptive statistical analysis, test requirements analysis, simple linear regression analysis, and multiple linear regression analysis. The results showed: (1) Economic Value Added (EVA) has effect and significant effect on Stock Return, (2) Market Value Added (MVA) has effect and significant effect on Stock Return, and (3) Economic Value Added (EVA) and Market Value Added (MVA) which work simultaneously have a positive effect and significantly toward the Stock Return. Keywords: Economic Value Added (EVA), Market Value Added (MVA), Stock Return.
Food Stall Owners’ Strategies in Response to Rice Price Surges: a Grounded Theory Analysis Pratiwi, Pratiwi; Humaira, Putri Syifa; Putri, Annisa Nurwanda; Heikal, Jerry
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10395

Abstract

The contemporary rice price surges are affected by several factors including natural, production-related, and even political factors. Food stall business owners affected by these surges need to make optimal decisions and strategies to ensure their business survival. This research aimed at identifying the strategies adopted by the affected food stall business owners. The study used a qualitative method with a Grounded Theory approach by conducting interviews with 6 respondents consisting of food stall owners in Jakarta. Based on the findings, 22 codes forming 5 categories were identified. This identification concluded 3 strategical themes: Price Adjustments, Substitution, and Omni-Channel totalling 24 points. The most common strategy applied by the participants is Price Adjustments as common as 21 points. This strategy is adopted to mitigate the impact of rising rice prices and maintain operations by focusing on price adjustments (13 points), portion sizes (5 points), and rice quality (3 points). Keywords: Food Stall Business Strategy, Grounded Theory, Rice Price Surges.
Pengaruh Rasio Likuiditas dan Rasio Aktivitas terhadap Pertumbuhan Laba Di RS Lng Badak Saat Pandemi dan Setelah Pandemi Covid 19 Mustari, Mustari; Mahesa, Arjuna; Johansyah, Wahyu
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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 analyze the influence of liquidity ratios and activity ratios on profit growth at RS LNG Badak, both during and after the COVID-19 pandemic. The study utilizes financial data from RS LNG Badak during the pandemic period and beyond. The analytical method employed is multiple linear regression to test the relationship between these variables. The research findings indicate that liquidity ratios and activity ratios have a significant impact on profit growth, both during and after the pandemic. However, the impact of the COVID-19 pandemic shows changes in the relationship between these ratios and profit growth. This study provides valuable contributions to understanding the financial performance of RS LNG Badak in facing the challenges posed by the pandemic. The results of the research show that liquidity ratios have a significant influence on profit growth at RS LNG Badak, with higher liquidity tending to contribute positively to profit growth. On the other hand, activity ratios also affect profit growth, with higher operational efficiency being associated with better profit growth. However, the impact of activity ratios on profit growth may differ during and after the Covid-19 pandemic, given changes in operational dynamics and patient demand. Keywords: Liquidity Ratios, Activity Ratios, Profit Growth.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikra Kecil dan Menengah (SAK EMKM) pada UD. Sumber Rejeki Bangsalsari Yanti, Riska Linda; Nastiti, Ari Sita; F.A, Ibna Kamilia
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.v5i2.10526

Abstract

Indonesia is a developing country that cannot be separated from business activities carried out by both individuals and groups or commonly referred to as Micro, Small and Medium Enterprises. MSMEs have a very important role in creating jobs as well as helping the government in reducing the existing unemployment rate. As a business develops, it increases business funding. Banks/financial institutions will usually require financial reports to see the feasibility of granting credit. Financial reports function as a tool for analyzing financial performance which can provide information about financial position, performance and cash flow. Considering the important role of MSMEs in Indonesia, it is necessary to carry out records in accordance with Financial Accounting Standards (SAK). This standard has 3 components, namely the financial position report, profit/loss report and notes to financial reports which can assist in decision making. Keywords: MSME, financial reports, SAK EMKM.
Implementasi Manajemen Pendidikan Holistik dan Kompetensi Guru dalam Meningkatkan Perkembangan Kognitif Anak Usia Dini (Studi di Kober I’anatul Mubtadin Cijeungjing Ciamis dan Kober Nuurul Qur’an Tasikmalaya) Daniansah, Daniansah; Kosasih, Kosasih; Mulyanti, Dety
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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.v6i1.10552

Abstract

Holistic educational management is indicated by the growth and development of all aspects of development. Inadequate simulation of early childhood growth and development by inappropriate management systems and teacher competency factors has an impact on unpreparedness for entering further education and imperfect utilization of all children's competencies, especially children's cognitive development. The aim of this research is to describe and analyze in more depth the cognitive development of children who both by considering management facts and teacher competency which have been carried out in Kober I'anatul Mubtadiin Ciamis and Kober Nuurul Qur'an Tasikmalaya. The quantitative research method used is a case study design. Data were collected using observation techniques, interviews and filling in questionnaires and documentation. Data analysis was carried out through data reduction, data presentation and drawing conclusions. The research results show that the implementation of holistic education management and teacher competency has a significant influence on early childhood development, especially on children's cognitive development. It is proven by the research results that 49.8% of cognitive development is influenced by holistic education management and teacher competence where the researcher conducted the research. Keywords: Cognitive Development, Holistic Education Management, Teacher Competency.
Pengaruh ROA, ROE, dan EPS terhadap Harga Saham pada Industri Barang Konsumsi Non-Siklis yang Terdaftar di Bei Pada Tahun 2021-2023 Monica, Cassia; Setiawan, Amelia; Djajadikerta, Hamfri
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (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 extent of the influence of Return on Assets, Return on Equity, and Earnings per Share both simultaneously and partially on stock prices in Non-Cyclical Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This type of research is quantitative, with data processing using classical assumption tests and multiple linear regression analysis. The sampling method used is purposive sampling, and 20 companies were selected. The data for these companies were obtained from financial statements on the IDX website and stock closing prices from the Yahoo Finance website for the period 2021-2023. The study results indicate that the variable Return on Assets does not influence stock prices, and the same applies to Return on Equity. However, Earnings per Share does have an impact on stock prices. Then, simultaneously, the variables Return on Assets, Return on Equity, and Earnings per Share affect stock prices. For future researchers, it is recommended to boost the quantity of industry samples and incorporate additional independent factors beyond those examined in this study that are associated with stock prices. Keywords: EPS, ROA, ROE, Share Price.

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