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Ahmad Gawdy Prananosa
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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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Efisiensi Biaya Produksi Menggunakan Metode Target Costing dalam Meningkatkan Laba Yogi Lesmana; Erry Sunarya; Nor Norisanti
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): 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.v2i1.1761

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penetapan biaya produksi dan pendapatan UKM Kripset UMMI Sukabumi, untuk menganalisis efisiensi biaya produksi dengan menggunakan metode target costing untuk meningkatkan laba pada UKM Kripset UMMI Sukabumi. Penelitian ini menggunakan metode target costing untuk mengefesiensikan biaya produksi UKM Kripset UMMI Sukabumi. Hasil penelitian menunjukkan bahwa sebelum penerapan target costing, UKM Kripset UMMI Sukabumi menghabiskan biaya produksi sebesar Rp. 58.320.000 dan setelah penerapan target costing, biaya menjadi Rp. 54.200.000. Maka dari itu, perusahaan bisa mengefesiensikan biaya sebesar Rp. 4.120.000. Laba yang diperoleh perusahaan sebelumnya adalah sebesar Rp. 1.680.000. Kemudian setelah menggunakan metode target costing, laba perusahaan meningkat sebesar Rp.5.800.000. Simpulan, penetapan biaya produksi di UKM Kripset UMMI Sukabumi masih menggunakan metode manual, sehingga biaya produksi UKM terus meningkat dan laba yang diperoleh belum optimal. Namun setelah penerapan target costing, biaya produksi bisa diefisiensikan dan peningkatan laba yang diperoleh pun cukup signifikan. Kata Kunci: Biaya Produksi, Laba, Target Costing
Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Alexander Zulkarnaen Fauzi; Yulinartati Yulinartati; Elok Fitriya
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.2134

Abstract

This study aimed to determine the financial statements of Bestcow dairy farm based on the Financial Accounting Standards of Micro, Small, and Medium Enterprises. Interview, observation, and documentation as a method of data collection and data sources obtained from primary and secondary data. The research method used in this study is a qualitative method. This research is a case study with the object of research on Bestcow dairy farm which has not implemented the preparation of financial statements with SAK EMKM. The results showed, income statement with total loss Rp. 33.083.780, financial position statement with total asset of Rp 1.452.653.220, Note to the financial statement (CALK) presented a general description of UMKM Bestcow. Conclusion, that Bestcow dairy farm in preparing its financial statements only prepared a simple financial statement Keywords : Preparation of Financial Statement, SAK EMKM
Pengelolaan Keuangan Desa dalam Menunjang Pelaksanaan APBDES Program Pembangunan Diana Fatma Hidayah; Arik Susbiyani; Norita Citra Yuliarti
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.2136

Abstract

This study aimed to determine the financial management of Situbondo Regency is in accordance with Regent Regulation Number 42 of 2015 & Minister of Home Affairs Regulation Number 20 of 2018. This research method uses interviews, reporting and observation.This study uses comparative analysis, namely the analysis technique carried out by making comparisons between the same elements, Such as this study that contrasts Selomukti village financial management planning with requirements that apply to Regulation No. 20 of 2018 of the Minister of Home Affairs on Village Financial Management and Regulation Number. 42 of 2015 of the Regent of Situbondo on Guidelines for Village Financial Management, Regent of Situbondo. The results of the research obtained that Selomukti Village did not fully enforce Regent Regulation Number 42 of 2018 relating to Village Financial Management. In Conlusion, the village development system, particularly the community empowerment sector and commuanity development, is expected to be further strengthened in order to become a developed and modern region. Keywords: Village Financial Management, Regulation Number 20 of 2018 of the Minister of Home Affairs, Regent Regulation Number 42 of 2015
Implementasi Sistem Akuntansi Pembiayaan Murabahah pada Bank Syariah Mandiri KC Banyuwangi Dinda Mustika Putri; Moh. Halim; Arisita Nastiti
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.2137

Abstract

This study aimed to analyze the process of applying for Murabahah financing and to analyze how the implementation of the Murabahah financing accounting system in Bank Syariah Mandiri KC Banyuwangi. This research method is descriptive qualitative. The data collection method used in this research is to use interviews, observation, and documentation. The results of this study indicate that Bank Syariah Mandiri KC Banyuwangi uses a binding method because the bank avoids the risk of damage and finds inventory. The current accounting system at BSM KC Banyuwangi has implemented a system related to forms, records and reports that have been coordinated and makes it easier for companies to manage all important data and forms and protect all data that has become confidential data for the company. In conclusion, Bank Syariah Mandiri KC Banyuwangi only applies one type of contract, namely the type of Murabahah contract which uses a binding order method, which means that the bank makes an offer as a seller if it wants an item. Keywords: Bank Syariah Mandiri KC Banyuwangi, Accounting System, Murabahah Financing
Determinasi Pemanfaatan Informasi Akuntansi pada Usaha Mikro Kecil Menengah Erike Fitriana; Arik Susbiyani; Diyah Probowulan
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.2138

Abstract

This study aimed to determine the effect of business scale, length of business, and the last education of business owners on the use of accounting information. This research method is descriptive quantitative. In collecting data, this study used a questionnaire distributed to the owners or leaders of SMEs. The regression model used in this study is a multiple linear regression model with the help of SPSS (Social Sciences Statistical Package). The results showed that the multiple regression equation was Y = 31,821 + 2,751X1 + 3,802X2 + 4,304X3. In conclusion, the factor of business scale, length of business and the last education of the owner had a positive and significant effect on the use of accounting information in SMEs. Keywords: Length of Business, Owner's Last Education, Use of Accounting Information, Business Scale, UMKM
Faktor-Faktor yang Mempengaruhi Implementasi Psak 109 dalam Akuntabilitas Dana Lembaga Amil Zakat (LAZ) Wiwik Puji Andriani; Diyah Probowulan; Ari Sita Nastiti
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.2181

Abstract

This study aimed to determine the factors that influence the implementation of the article 109 in the accountability of the Amil Zakat Institution (LAZ) in Jember Regency. This research method is a quantitative method. The type of data used in this study is in the form of responses (responses) given by respondents are written responses, in response to written questions (questionnaires) given by the researcher. The data analysis method used in this research is Multiple Linear Regression Analysis. The results of this study indicated that the Role of Local Government, the Role of Professional Organizations, Management Commitment, Education, and Experience have a positive and significant effect on the implementation of PSAK 109. Conclusion, the Role of Local Government, the Role of Professional Organizations, Commitment of Management, Education, and Experience improve the implementation of PSAK 109. Keywords: Commitment of Management, Education, Experience, Role of Local Government, Role of Professional Organizations
Persepsi Resiko, Persepsi Kepercayan, dan Kualitas Web yang Mempengaruhi Keputusan Pembelian Online Fashion Azmi Hardi Roza; Mirza Mirza
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.2177

Abstract

This study aimed to sharpen the effect of perceived risk on user perceptions and website quality on consumers of fashion producers in Jakarta, Bogor, Depok, Tangerang, and Bekasi. A survey-based empirical study in which responses to questions were asked by 385 online shoppers in Jakarta, Bogor, Depok, Tangerang, and Bekasi. General analysis and modeling using varimax rotation. The results showed, the value of F hit 2.002 with Sig. 0.00 < 0.05. In conclusion, the influence of perceived risk on consumer purchasing decisions. Second, the perception of trust is considered to have influenced consumer decisions. Third, the quality of the website can influence consumers in making buying decisions. Keywords: Web Quality, Online Purchase, Perceived Trust, Perceived Risk
Pembayaran Cashless dengan Sistem QR Code dan Perceived Trust terhadap Kepuasan Pengguna Shopeepay Nurhayati Megayani; Abadi Sanosra; Tatit Diansari Reskiputri
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.3123

Abstract

This study aims to determine the effect of Cashless payments with the QR Code system, and Percieved Trust on Shopeepay user satisfaction, cashless payments with the QR Code system have a positive and significant effect on user satisfaction, Percieved Trust has a positive and significant effect on user satisfaction. This research method is descriptive qualitative. The data used are secondary and primary data. Survey collection method and questionnaire instrument with Likert scale. The data analysis technique used descriptive analysis, namely multiple linear regression statistical tests using SPSS version 24. The results of the study showed that the cashless payment variable with a Sig value of 0.000 <0.05 and the Percieved Trust variable with a Sig value of 0.000 <0.05. Conclusions, namely a) if it is better and easier to transact using a cashless or cashless payment system, customer satisfaction will increase; b) if more and more trust is felt, then customer satisfaction will increase. Keywords: Shopeepay User Satisfaction, Cashless Payment, Percieved Trust, Roxy Square Jember
Upaya Pelaporan Pajak menggunakan Model Perhitungan Final dan Pembukuan Anistiana Amaliyatus; Dyah Probowulan; Achmad Syahfrudin; Dwi Cahyono
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.2794

Abstract

This study aimed to make tax reporting easier for taxpayers and save taxes with alternative tax reporting models according to the rules in the SPT. This research method is descriptive qualitative. The data analysis method used is descriptive analysis method. The results showed that the benefits obtained by UD Sofyan Jaya when using the payment bookkeeping and tax reporting method were much smaller, so that they could save and increase profits. In conclusion, the bookkeeping method is much more profitable for UD Sofyan Jaya in paying and reporting taxes compared to the final calculation method. Keywords: Bookkeeping, Final Calculation, Tax Reporting
Citra Merek, Suasana Toko, dan Kualitas Produk terhadap Loyalitas Konsumen Ahmad Hanafi; Retno Endah Supeni; Pawestri Winahyu
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): 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.v3i2.3129

Abstract

This study aims to determine and analyze the relevance of brand image, store atmosphere, and product quality to consumer loyalty. This research method uses a descriptive method with a quantitative approach. The sampling technique used is the purposive sampling method. Data collection techniques using observation and questionnaires. The analysis used is validity test, reliability test, multiple linear regression analysis, normality test, multicollinearity test, heteroscedasticity test, t test, and coefficient of determination. The results showed that the brand image variable (x1) on the consumer loyalty variable (y) has a significance level (α) of the brand image variable (x1) is 0.000 <0.05. The store atmosphere variable (x2) on the consumer loyalty variable (y) has a significance level (α) of the store atmosphere variable (x2) is 0.244 > 0.05. The results of the heteroscedasticity test using a scatterplot, the Product Quality variable (X3) on the Consumer Loyalty variable (Y) has a significance level (α) of the product quality variable (X3) is 0.006 < 0.05. In conclusion, store atmosphere has no significant effect on consumer loyalty, while brand image and product quality have a positive and significant effect on consumer loyalty, and simultaneously have a significant effect on consumer loyalty. Keywords: Brand Image, Store Atmosphere, Product Quality, and Consumer Loyalty

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