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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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Peran Team Leader dalam Mengintegrasikan Teori Akuntansi untuk Meningkatkan Efisiensi Penjualan dan Sumber Daya (Perusahaan Dancow Fortigrow Surabaya) Sa'diyah, Aminatus; Hamid, Abdul
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)

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Abstract

In a competitive business environment, operational efficiency is the key to company success. This research discusses the important role of a team leader at Dancow Fortigrow in integrating accounting theory to increase sales efficiency and resource management. Team leaders in this company are not only responsible for overseeing the sales and distribution team, but also utilize accounting principles to manage budgets appropriately, control costs, and determine competitive selling prices. They also use financial data to conduct sales performance analysis, optimize the use of company assets, and manage inventory effectively. Modern technology, such as ERP systems, supports their efforts in monitoring operational performance in real-time and making more informed decisions. This type of research uses the literature study method. The results of this research explain that the integration of accounting theory by team leaders not only strengthens the company's operational efficiency, but also increases its competitiveness in a competitive market. Keywords: Accounting Theory, ERP System, Resource Management, Sales Efficiency, Team Leader.
Laporan Analisa Manajemen Proyek pada Usaha “The Heat Packz” Phangestu, Steffany Jessica; Edison, Edison; Andrian, Salsabila Syifa
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)

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Abstract

Based on the business report “The Heat Packz”, it can be concluded that the “The Heat Packz” project has succeeded by implementing established project management principles. This success is evident from the application of strict quality management, where each production stage is monitored to ensure the product meets set standards. Additionally, the use of the RACI matrix has clarified team members' roles and responsibilities, ensuring tasks are completed efficiently and on time. The project also demonstrated effectiveness in communication strategy and risk management. By developing and implementing an effective communication plan, all stakeholders received necessary information promptly. Good risk management, including risk identification and mitigation, ensured the project ran smoothly without significant obstacles. Furthermore, efficient inventory planning and stakeholder relationship management supported stable operations and met consumer expectations, contributing to the overall success of the project. Keywords: Communication Strategy, Project Management, Quality Management, RACI Matrix, Risk Management
Pengaruh Consumer E-Sports Engagement terhadap Consumption Behaviour Pemain E-Sports Kenzie, Muhammad Hisyam Maulana; Arafah, Willy
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.v6i1.11127

Abstract

This study aims to examine the impact of Consumer Electronic Sports Engagement (CeSE) on the consumption behavior of eSports players. The study involved 120 respondents who are actively engaged in eSports activities. The findings indicate that engagement in electronic sports has a significant influence on the consumption behavior of eSports players. Several variables are affected by the level of electronic sports engagement, including purchase intention, community engagement, co-production, recruitment, and word-of-mouth. Specifically, the study found that Consumer Electronic Sports Engagement significantly affects purchase intention, community engagement, co-production, recruitment, and word-of-mouth. These findings suggest that engagement in electronic sports plays a crucial role in shaping various aspects of eSports players' consumption behavior. Therefore, a deeper understanding of Consumer Electronic Sports Engagement can assist marketers and eSports developers in designing more effective strategies to attract and retain their player base. Keywords: Consumer Electronic Sports Engagement, Consumption Behavior, Community Engagement, Co-Production, Esports, Purchase Intention, Recruitment, Word-Of-Mouth
Pengaruh Brand Awareness dan Brand Image terhadap Brand Loyalty: Kasus Pengguna Somethinc di Kota Bandung Ramadhan, Salsa Putri; Raharso, Sri; Tjahjawati, Sri Surjani
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.v6i1.11278

Abstract

The rising awareness of self-care and beauty has driven the growth of local beauty companies in Indonesia. The increasingly competitive market presents a challenge for Somethinc as a local beauty company. Loyalty becomes a crucial aspect in facing this competition, which can be formed through brand awareness and brand image. This study aims to examine the influence of brand awareness and brand image on brand loyalty among Somethinc users in Bandung City. The research method used is descriptive quantitative with a sample of 220 respondents selected using non-probability and purposive sampling techniques. Data were collected through a Likert-scale questionnaire. Data analysis includes validity and reliability tests, classical assumption tests (normality, heteroscedasticity, multicollinearity), descriptive statistics, correlation analysis, multiple linear regression, coefficient of determination, as well as t-test and F-test. The results indicate that the data is normal and there is a strong correlation between the variables of brand awareness and brand image with the variable of brand loyalty, with an influence of 52.3%. These findings show that brand awareness and brand image have a positive and significant impact on the brand loyalty of Somethinc users in Bandung City. Keywords: Brand Awareness, Brand Image, Brand Loyalty
Pengaruh Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi Mariani, I Gusti Agung Ayu; Sawitri, Ni Putu Yuliana Ria; Geriadi, Made Ayu Desy
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)

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Abstract

In the current era of globalization, personal financial management has become very important due to rising living costs and increasingly complex needs. Students, as the younger generation easily influenced by globalization, are prone to consumptive behavior and lack awareness and knowledge about good financial management. This study aims to analyze the influence of financial attitudes on financial management behavior with financial literacy as a mediating variable among students of the Faculty of Economics and Business at Ngurah Rai University. Using a quantitative approach and secondary data, this study involved 250 active students from the 2020-2023 cohorts as samples taken through stratified proportionate random sampling techniques. Data analysis was performed using the Partial Least Square (PLS) method. The results showed that financial attitudes have a positive and significant effect on financial literacy (H1), financial literacy has a positive and significant effect on financial management behavior (H2), and financial attitudes have a positive and significant effect on financial management behavior (H3). Additionally, financial literacy acts as a mediator in the influence of financial attitudes on financial management behavior (H4). These findings indicate that individuals with positive financial attitudes tend to have higher levels of financial literacy, which in turn influences better financial management behavior. This underscores the importance of increasing financial literacy and fostering positive financial attitudes to enhance students' financial management behavior, ultimately helping them manage personal finances more effectively and avoid financial problems in the future. Keywords: Financial Attitudes, Financial Literacy, Financial Management Behavior.
Peran Karakteristik Individu pada Hubungan Karakteristik Pekerjaan terhadap Kepuasan Kerja Freelancer di Kota Denpasar Widya Goca, I Gusti Putu Agung; Ovy Dwijayanthi, Anak Agung Istri Agung; Amanda Putri, Komang Ayu Ratih
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.v6i1.11561

Abstract

Job satisfaction is a key element for a worker, including freelancers who work independently. High job satisfaction is usually able to improve workers' work results, where if the level of satisfaction is higher it tends to increase work enthusiasm, being on time at work and enjoying the work being done (Sofia et al., 2019). The expected aim of this research is to explore the factors that have an impact on the level of job satisfaction felt by a freelancer. Apart from that, the aim is to assess the significant influence of individual and job characteristics on job satisfaction, as well as to identify the mediating role of individual characteristics in relation to freelancer job satisfaction in Denpasar City. The method used by the author in this research is to use quantitative data supported by analysis techniques, namely Structural Euquation Modeling (SEM) using the Partial Least Square (PLS) approach. To obtain the sample, the author used a purposive random sampling method with a sample of 116 freelancers in Denpasar City. The response rate from the research survey was 96% with 116 respondents filling out the questionnaire. The findings from the research confirm that job attributes have a meaningful and beneficial impact on the level of job satisfaction, while job attributes also show a positive and significant influence on individual attributes. On the other hand, individual attributes also have a significant and beneficial impact on job satisfaction. Additionally, it was revealed that individual attributes play a partial mediating role on the relationship between job attributes and job satisfaction. Keywords: Individual Characteristics, Job Characteristics and Job Satisfaction
Pengaruh Manajemen Risiko terhadap Kinerja Karyawan Melalui Kepuasan Kerja sebagai Variabel Intervening pada PT. Japfa Comfeed Indonesia Tbk Unit Pujungan Natalia, Ni Putu Riska; Widya Goca, I Gusti Putu Agung; Dwijayanthi, A.A Istri Agung Ovy; Eka Idayanti, I Dewa Agung Ayu
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.v6i1.11861

Abstract

Companies or organizations need to pay attention to risk management and job satisfaction in improving employee performance. Good risk management and high job satisfaction will result in good performance. There were several problems found related to risk management and job satisfaction in an effort to improve employee performance at PT. Japfa Comfeed Indonesia Tbk Unit Pujungan. This study aims to identify the influence of risk management on employee performance, the influence of risk management on job satisfaction, the influence of job satisfaction on employee performance, and the role of job satisfaction in mediating the influence of risk management on employee performance, with a focus on PT. Japfa Comfeed Indonesia Tbk Unit Pujungan. The research method uses quantitative data with Structural Equation Modeling (SEM) analysis with the Partial Least Square (PLS) approach. This study uses a saturated sample method where the entire population is used as a sample, namely 62 employees. The data were analyzed using Smart PLS, including three stages: outer model analysis, inner model analysis, and hypothesis testing. This study demonstrates that risk management at PT. Japfa Comfeed Indonesia Tbk Unit Pujungan positively influences employee performance and their job satisfaction. Additionally, job satisfaction also contributes positively to employee performance as a partial mediator. Keywords : Employee Performance, Job Satisfaction, Risk Management.
Analisis Pengaruh Loyalitas, Perilaku, dan Kompetensi terhadap Kinerja Karyawan pada PT Adira Finance Yogyakarta Dermawan, Dwi Resky Ananda
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.v6i1.10014

Abstract

This research aims to analyze the influence of loyalty, behavior and competence on the performance of PT Adira Finance Yogyakarta employees. The population of this study was 50 employees and used a census technique where a total of 50 employees were used as samples. In this case, to confirm the truth of the hypothesis that has been made, it is done by distributing questionnaires to the sample and then analyzing it using multiple linear regression analysis. The research results show that loyalty, behavior and competence have a positive and significant effect on employee performance. In this way, the hypothesis is proven correct and in accordance with the expected results according to previous research. The results of this research can provide insight into other companies to review whether employees are working in accordance with existing procedures. Keywords: Competence, Employee Performance Multiple Linear Regression Analysis, Loyalty, Behavior.
Analisis Marketing Mix pada PT.Wafdullah Tamu Mulia Cabang Bengkulu dalam Menghadapi Persingan Pasar Kota Bengkulu Yuni, Yuni; Sriwahyuni, Eka; Shar, Aan
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)

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Abstract

This research aims to determine the application of the marketing mix and also the obstacles faced by PT. Wafdullah Tamu Mulia Bengkulu Branch in market competition. This research method is a type of qualitative research. Data collection techniques used were observation, interviews and documentation and the number of informants was 8 people consisting of employees and congregants. The results of this research are that PT. Wafdullah Tamu Mulia Bengkulu Branch has implemented a marketing mix in market competition which can be seen firstly, the product focuses on offering regular Umrah packages, Umrah plus, full Ramadhan Umrah, Furoda Hajj and Smart Hajj secondly, the prices offered are affordable by the third congregation, the place is very strategically located and easy to find in the middle of the fourth city of Bengkulu province, the promotion is in accordance with the marketing concept starting from advertising with social media and also interacting directly door to door. Cost limitations are one of the obstacles in competition for Hajj and Umrah organizers where high operational costs can be an obstacle in improving service quality because every pilgrim has the right to choose and assess a Hajj and Umrah organizer. So that PT. Wafdullah Guest Mulia's Bengkulu branch has effective and efficient operational costs to improve service quality. Keywords: Hajj And Umrah, Market Competition, Marketing Mix.
Strategi Transformasi dan Implementasi Human Capital Readiness pada PT PLN Sari, Wan Variani Permata; Anggarani, Ari
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)

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Abstract

Facing the complex dynamics of the energy industry, PT Perusahaan Listrik Negara (PLN) has strategically formulated a subholding strategy to enhance operational efficiency, optimize asset utilization, and improve service quality to customers. Moreover, fostering human capital readiness has been a crucial focus for PLN to ensure its workforce possesses the skills and knowledge necessary to adapt to the rapid changes in the industry. Evaluating these development programs is an integral part of the human capital fostering strategy. Thus, this paper highlights PLN's efforts to enhance its competitiveness in an increasingly competitive and dynamic energy market. Keywords: Industri Energi, Kesiapan Berubah, Kesiapan Sumber Daya Manusia, Strategi Subholding, PT PLN.

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