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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 Green Innovation dan Keberlangsungan Hidup Terhadap Kinerja Keuangan UMKM (Studi Kasus pada Sentra Industri Tahu Kabupaten Polewali Mandar) Dewi, Ayu Putriana; Arif Noviarkahman Zagladi
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 2 (2025): 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.v6i2.13350

Abstract

The success of the company is one of the most important points to maintain survival as well as economic and environmental resources. In this study, the problems that occur in Polewali Mandar Regency are related to the use of environmentally friendly innovations which are suspected of not being optimal or implementing GI. The purpose of this study was to determine the extent to which green innovation and survival affect the financial performance of MSMEs in the tofu industry center in Polewali Mandar Regency. This study uses quantitative methods, with the sample used by all tofu industry players from the total population of 56 tofu industry MSME players. Based on the results of this study indicate that (1) The effect of green innovation on financial performance has no visible and beneficial impact on Financial Performance, (2) Business Sustainability has a significant effect on Financial Performance.   Keywords: Financial Performance, Green Innovation, Sustainability
Analisis Dampak Compound Interest pada Investasi Jangka Panjang Studi Empiris pada Reksa Dana Saham Nathasya, Tiara; Nicko Albart
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 2 (2025): 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.v6i2.13686

Abstract

This study analyzes the impact of compound interest on long-term investments, focusing on equity funds. Using quantitative simulations, it evaluates how consistent monthly investments grow over time through the effect of compounding interest. Key assumptions include a fixed monthly investment of IDR 1,000,000 and an average annual return of 10%. The results demonstrate exponential investment growth, with significant increases in final values over 10, 20, and 30 years. For instance, after 30 years, the total investment grows to more than six times the principal amount, underscoring the power of compounding interest. The findings highlight the importance of starting investments early and maintaining discipline, particularly in long-term financial planning. This study provides practical recommendations for novice investors to leverage equity mutual funds as a high-return instrument, despite associated risks, to maximize long-term wealth accumulation. Limitations include the exclusion of market volatility, inflation, and other costs, which could influence real-world outcomes.   keywords: Compounding Interest, Equity Funds, Long-Term Investment
Analisis Metode Pencatatan dan Penilaian Persediaan Barang Dagang pada Umkm Menurut Sak EMKM (Studi Kasus pada Toko Bangunan Pintu Rizky Mandiri) Mawaddatussurur, Dewita; Lilis Lasmini; Trias Arimurti
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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/zn5wds40

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is an accounting framework specifically designed to meet existing needs. With the primary goal of enhancing financial transparency and accountability for medium-sized businesses, SAK EMKM is expected to contribute to sustainable economic growth. This study aims to identify and analyze inventory recording and valuation methods at Toko Bangunan Pintu Rizki Mandiri. The research employed a qualitative descriptive method. The analysis results indicate that the store has not yet fully complied with SAK EMKM.   Keywords: Inventory Recording and Valuation, SAK EMKM, Small and Medium Enterprises (SMEs)
Pengaruh Pengalaman Kerja, Tingkat Pendidikan dan Penilaian Prestasi Kerja terhadap Kinerja Karyawan pada PT Laju Niaga Gemilang Maytasari, Priya Eka; Riski Ulan Sari
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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/zs6cj075

Abstract

This research aims to determine the influence of work experience, education level, and job performance appraisal on employee performance at PT. Laju Niaga Gemilang.This research uses a quantitative method.The sampling technique used is saturated sampling.The sample in this study consisted of 50 employees, and the object of this research was PT. Laju Niaga Gemilang.The data collection technique involved the distribution of questionnaires, and the obtained data were analyzed using the multiple linear regression analysis method with the help of SPSS 26 software.The results of this study indicate that partially, the variable of work experience (X1) has a positive and significant effect on employee performance (Y), the level of education (X2) has a positive and significant effect on employee performance (Y), and the performance appraisal (X3) has a positive and significant effect on employee performance (Y).Then, simultaneously, there is a positive and significant influence between work experience (X1), education level (X2), and performance appraisal (X3) on employee performance (Y) at PT. Laju Niaga Gemilang.   Keywords: Employee Performance, Work Experience, Education Level, Job Performance Appraisal
Pengaruh Komunikasi dan Manajemen Pengetahuan terhadap Efektivitas Kerja Karyawan Melalui Kerjasama Tim pada PT. Graha Karya Plasindo Zulfia, Dea; Dede Sunaryo
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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/xwnv0c81

Abstract

Communication, Knowledge Management, and Teamwork can influence employee Work Effectiveness. In this case, communication has not been optimal, knowledge management has not yet been implemented, and teamwork among employees is still lacking, which hinders work effectiveness. This study aims to determine the effect of communication and knowledge management on work effectiveness through teamwork at PT Graha Karya Plasindo. This research is a quantitative survey study. The sampling technique used in this research was saturated sampling, with a total of 87 respondents who are employees of PT Graha Karya Plasindo. The data obtained were analyzed using the PLS (Partial Least Square) technique through SmartPLS software. The results of this study indicate that: (1) Communication has a significant effect on Work Effectiveness; (2) Knowledge Management has a significant effect on Work Effectiveness; (3) Teamwork has a significant effect on Work Effectiveness; (4) Communication has a significant effect on Work Effectiveness through Teamwork; and (5) Knowledge Management has a significant effect on Work Effectiveness through Teamwork.   Keywords: Communication, Knowledge Management, Work Effectiveness, Teamwork
Pengaruh Hedonic Shopping Motivation, Price Discount dan Sales Promotion terhadap Impulsive Buying pada Produk Fashion Jiniso di Tiktok Shop (Studi pada Konsumen Generasi Z di Kota Tangerang) Irawan, Marsella Hamda; Abdul Rauf
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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/ndryee84

Abstract

TikTok launched the TikTok Shop feature in order to make it easier for consumers to shop without the need to switch applications. This study aims to determine the effect of hedonic shopping motivation, price discount, and sales promotion on impulsive buying of Jiniso fashion products. This study uses a quantitative approach to the population, namely Generation Z in Tangerang City. The sampling technique used is non probability sampling with a purposive sampling approach. The sample used amounted to 100 respondents. The results of this study indicate that partially the variables of hedonic shopping motivation, price discount, and sales promotion have a positive and significant effect on impulsive buying. In simultaneous research (together), hedonic shopping motivation, price discount, and sales promotion have a positive and significant effect on impulsive buying. The coefficient of determination test results were obtained from the Adjusted R-Square value of 0.947 or 94.7%. This shows that the variables hedonic shopping motivation (X1), price discount (X2), and sales promotion (X3) affect impulsive buying (Y) by 94.7%, and the remaining 5.3% is influenced by other variables not examined in this study. The novelty of this research is that there is no previous research that examines in full that hedonic shopping motivation, price discount, and sales promotion are important factors that can shape impulsive buying. This research broadens insights into the factors that trigger impulsive purchases in online shopping and provides recommendations for the fashion industry in designing more effective marketing strategies in order to increase consumer attractiveness and engagement, resulting in increased sales through TikTok Shop.   Keywords: Hedonic Shopping Motivation, Impulsive Buying, Price Discount, Sales Promotion.
Digital Marketing Tiktok: Bagaimana Meningkatkan Keputusan Pembelian pada Produk Skincare Anggi, Septiani; Humairoh
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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/vzjh7352

Abstract

TikTok launched the TikTok Shop feature to make it easier for consumers to shop without switching applications. This study aims to determine the effect of online customer rating, influencer marketing, and brand trust on purchasing decisions for The Originote Skincare at TikTok Shop. This study uses a quantitative approach with the population, namely Generation Z in Tangerang Regency. The sampling technique used is non probability sampling with a purposive sampling approach. The sample used amounted to 100 respondents. The data analysis tool used is SPSS version 28. The results of this study indicate that partially, the online customer rating variable and the brand trust variable have a positive and significant effect on purchasing decisions. In contrast, the influencer marketing variable has a negative and significant effect on purchasing decisions. Simultaneously online customer rating, influencer marketing, and brand trust have a positive and significant effect on purchasing decisions. The results of the multiple determination coefficient tests obtained an Adjusted R-Square value of 0,931 or 93,1%, indicating that the online customer rating, influencer marketing, and brand trust variables affect purchasing decisions by 93,1%, and other variables influence the remaining 6,9%, not examined in this study. The novelty of this research is that no research examines together that online customer ratings, influencer marketing, and brand trust are important factors that can shape purchasing decisions. This study provides recommendations for skincare brands to maintain consumer ratings and focus more on selecting relevant influencers to increase brand trust and purchase decisions at TikTok Shop.   Keywords: Brand Trust, Influencer Marketing, Online Customer Rating, Purchase Decision
Pengaruh Green Marketing dan Green Product terhadap Keputusan Pembelian dengan Brand Equity Sebagai Variabel Intervening pada Brand Sejauh Mata Memandang dalam Menghadapi Tren Fast Fashion (Studi Pada Generasi Z) Billa, Syakila Salsa; Nining Purwaningsih
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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/e2h28k12

Abstract

This research explores consumer views regarding the slow fashion business which is starting to aggressively fight the fast fashion trend. This research examines whether green marketing and green product Sejauh Mata Memandang can be an effective strategy based on the purchasing decisions that consumers will make, and how brand equity Sejauh Mata Memandang if it participates in mediating these two variables. This research is quantitative research with a descriptive approach. The research data was collected from a sample of Generation Z consumers of Sejauh Mata Memandang in Tangerang City, totaling 100 respondents using nonprobability sampling technique and analyzed using SmartPLS 4.0 software. The result of the coefficient of determination R-Square of path model 1 (one) has a value of 0.590, which means that the ability of variables X1 and X2 to explain Z is 59% and, R-Square of path model 2 (two) has a value of 0.683, which means that the ability of X1 and X2 through Z to explain Y is 68.3%. . The results showed that green marketing has no significant effect on purchasing decisions, green products have a significant effect on purchasing decisions, green marketing has a significant effect on brand equity, green products have a significant effect on brand equity, brand equity has a significant effect on purchasing decisions, brand equity successfully mediates green marketing on purchasing decisions significantly, brand equity cannot mediate green products on purchasing decisions significantly. This study concludes that green marketing carried out with sincerity and transparency will build brand value in the eyes of consumers, and the integration of innovative products with the concept of slow fashion can make consumer purchasing decisions without thinking back. These findings provide valuable insights for businesses that run the slow fashion concept to be able to see the consumer's vision of the brand.   Keywords: Brand Equity, Green Marketing, Green Product, Keputusan Pembelian.
Optimalisasi Desain Kemasan, Variasi Produk, dan Display Produk terhadap Keputusan Pembelian Amanda, Chikal; Humairoh
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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: 10.31539/20chce11

Abstract

This study aims to determine the effect of packaging design, product variation, and display on purchasing decisions for Kobe products at Hypermart Lippo Karawaci. This study uses a quantitative approach with a population of customers who use Kobe products at Hypermart Lippo Karawaci, which is limited to 20-35 years old. The sampling technique used is non-probability sampling with a purposive sampling approach. The sample used is 100 respondents. The data analysis tool used is SPSS version 26. The results of this study indicate that partially, the packaging design variable, the product variation variable, has a positive and significant effect on purchasing decisions. In contrast, the product display variable positively and significantly affects purchasing decisions. Simultaneously (together), packaging design, product variation, and product display positively and significantly affect purchasing decisions. The results of the multiple determination coefficient test obtained an Adjusted R-Square value of 0.937 or 93.7%, indicating that the packaging design variable, product variation, and product display affect purchasing decisions by 93.7%, and the remaining 6.3% are influenced by other variables not examined in this study. The novelty of this research is that no research has jointly examined the fact that packaging design, product variation, and product display are important factors that can shape purchasing decisions. This study provides recommendations for retail stores, one of which is Hypermart Lippo Karawaci, to increase the competitiveness of Kobe products in the retail market.   Keywords: Packaging Design, Product Display, Purchasing Decision, Produk Variation  
Pengaruh Kualitas Produk dan Persepsi Harga terhadap Keputusan Pembelian Produk Smartphone Iphone 11 di Kota Tangerang Khoirunnisa, Fadilla Nur; Humairoh
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): 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/t8vhj093

Abstract

This study aims to determine the effect of product quality and price perception on purchasing decisions for iPhone  11 smartphones in Tangerang City. This study uses a quantitative approach with a population of residents in Tangerang City limited to the age of 15 - 49 years. The sampling technique used is non-probability sampling with a purposive sampling approach. The sample used was 100 respondents. The data analysis tool used was SPSS version 26. The results of this study indicate that partially, the variables of product quality and price perception have a positive and significant effect on purchasing decisions. Simultaneously, product quality and price perception have a positive and significant effect on purchasing decisions. The results of the determination test of 0.927 or 92.7% indicate that the variables of product quality and price perception affect purchasing decisions by 92.7%, and the remaining 7.3% are influenced by other variables not examined in this study. The novelty of this study lies in the different research objects. In contrast, previous researchers studied together that the variables of product quality and price perception are important factors that can shape purchasing decisions.     Keywords: Price Perception, Product Quality, Purchase Decision

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