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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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Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi Bambang Eka Dwi Cahyono; MOH Halim; Rendy Mirwan Aspirandi
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.v3i2.3876

Abstract

This study aims to determine the application of PSAK No. 34 to the revenue recognition method used by CV Wahid Jaya Abadi. This research method is descriptive. Data collection techniques used are interviews, observation, and interviews. The results showed that some of the projects carried out by CV Wahid Jaya Abadi had less than one accounting period (short term) and some had more than one year of accounting period (long term). The project that is the case study is a project that has a one-year accounting period (March 2018-February 2019) with a contract worth Rp.860.000.000-. The revenue recognition method used is the completed contract method and the presentation of revenue recognition using a cash basis. In conclusion, the revenue recognition method used by CV Wahid Jaya Abadi is still not in accordance with PSAK No. 34. This is because this company has not used the percentage method for long-term projects. Keywords: Cash Basis, Completed Contract, PSAK No. 34
Penetapan Harga Pokok dan Penerapan Full Costing Method dalam Rangka Penetapan Harga Jual Chintya Nur Isnaini S; Arik Susbiyani; Gardina Aulin Nuha
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.v3i2.3877

Abstract

This study aims to determine the calculation of the cost of goods manufactured by UD. Elza Putra in Jember and to find out the determination of the selling price of the product using a full costing approach. This research method is descriptive qualitative. The research sample is classified based on the cost of raw materials, direct labor costs, factory overhead costs and production costs. Then these costs will be calculated, and the cost of production is determined. Determination of the cost of production using the full costing method. The results showed that in determining the cost of production of UD. Elza Putra Jember obtained a result of IDR 4,842. To determine the calculation of the selling price according to the calculation of UD. Elza Putra Jember earned Rp. 8,500/pc. Meanwhile, after setting the selling price using the full costing method, the result is Rp. 6.000/pcs and according to variable costing get Rp. 8,500/pc. In conclusion, the cost of production is known to be lower than the company's method so that the company earns a profit. And the selling price according to full costing is lower than the company's method so that the company can compete with other companies that produce the same product. Keywords: Selling Price, Cost of Production, Full Costing Method
Experiential Marketing terhadap Minat Beli Ulang Konsumen Dwi Oktavia Nirmalasari; Feti Fatimah; Wenny Murtalining Tyas
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.v3i2.3879

Abstract

This study aims to empirically examine the effect of experiential marketing on repurchase interest in sakera noodles at the Lake Toba branch of Jember. The independent variables examined in this study are sense, feel, think, act and relate, while the dependent variable is consumer repurchase interest. This research method is descriptive quantitative. Determination of the sample is done by using purposive sampling technique. The data analysis technique used multiple linear regression analysis, using SPSS statistics for window.26. The results showed that the results of the t-test carried out resulted in, a) the sense of repurchasing interest has a significance level of 0.000 and a positive regression coefficient of 0.236; b) the feel variable towards repurchase intention has a significance level value of 0.007 and a positive regression coefficient of 0.216; c) the think variable on repurchase interest has a significance level of 0.024 and a positive regression coefficient of 0.276; d) the act variable on repurchase interest has a significance level value of 0.000 and a positive regression coefficient of 0.449; e) the variable relates to repurchase interest has a significance level of 0.002 and a positive regression coefficient of 0.236. In conclusion, sense, feel, think, act and relate have a positive and significant influence on repurchase intention. Keywords: Act, Feel, Repurchase Interest, Relate, Sense, Think
Laporan Keuangan Distributor Makanan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Etika Dwi Novitasari; Arik Susbiyani; Moh. Halim
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

Abstract

The purpose of this study was to analyze the financial statements of CV Food Distributors. TKT Bana Food Jember is based on financial accounting standards for micro, small and medium entities. This research method is descriptive qualitative. The data obtained in this study were based on observations, interviews, and documentation. Sources of data obtained in this study are primary and secondary data sources. The results showed, the standards used by Food Distributors CV. TKT Bana Food Jember is still not clearly stated, Food Distributor CV. TKT Bana Food Jember admits that they are still not very deep in using the standard. Conclusion, recording, acknowledging, measuring and presenting the financial statements of CV Food Distributors. TKT Bana Food Jember is still not in accordance with SAK EMKM. Keywords: Recording, Recognition, Measurement and Presentation of Financial Statements
Penerapan Sistem Informasi Akuntansi Berbasis Aplikasi Microsoft Evita Yuningtyas; Moh. Halim; Rendy Mirwan Aspirandy
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.v3i2.3881

Abstract

This study aims to analyze the role of application-based AIS for UD. Meeting Sustenance. This research method is descriptive qualitative. The object of this research is UD. Meet Sustenance which is located in Yosomulyo, Kab. Banyuwangi. The results showed that the existing business processes at UD. Meeting Sustenance in the application application stage through a computer can be described with a Flowchart flow to facilitate identification of business processes. Conclusion, UD. Temu Rezeki has not yet implemented a computer-based accounting information system. Keywords: Accounting Information System (AIS), Sales System, Computer Application, MSME
Perumusan Strategi Pemasaran Fahmy Rizky Ramadhani; Seno Sumowo; Ahmad Izzudin
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.v3i2.3952

Abstract

This study aims to determine the formulation of marketing strategies at the Yamaha Iron Cycles Jember workshop. This research method is descriptive qualitative research. Some of the data obtained will be numbered to facilitate the merging of two or more variable data then after the final results are obtained, they will be requalified. In this study, the data analysis tool used SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats). The results showed, in the IE matrix, it was shown that the Yamaha Iron Cycles Workshop applied the strategy using the Growth Oriented Strategy. This is because the IE matrix shows that the highest total score is in the first quadrant, which is a very favorable situation in this quadrant. In conclusion, the Yamaha Iron Cycles Workshop has many opportunities and strengths that can be optimized so that it can overcome the threats and weaknesses that occur in the Jember Iron Cycles Yamaha Workshop. Keywords: External Factors, Internal Factors, Strategic Management, SWOT Matrix
Kualitas Layanan terhadap Kepuasan Pelanggan Fausi Nurrahman; Abadi Sanosra; Ahmad Izzudin
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.v3i2.3953

Abstract

This study aims to examine and analyze the effect of service quality (tangible, reliability, responsiveness, assurance, and empathy) on customer satisfaction at the Hans Sukowono Workshop, where the Hans Sukowono Workshop is experiencing fluctuations in the number of visitors in 2020. This research method is a research study. quantitative descriptive. The population in this study are consumers or customers of the Hans Sukowono Workshop. The sample used is 100 respondents. The analysis tool uses multiple linear regression. The results showed, the results of the t test showed that, a) the tangible variable (X1) with a t count of 1.356 and a significance level of 0.038; b) variable reliability (X2) with t count of 1.105 and a significance level of 0.032; c) the responsiveness variable (X3) with t count of 3.360 and a significance level of 0.001; d) assurance variable (X4) with t count of 4.572 and a significance level of 0.000; e) Empathy variable (X5) with t count of 2.250 and a significance level of 0.027. In conclusion, service quality (tangible, reliability, responsiveness, assurance, and empathy) has a significant partial and simultaneous effect on customer satisfaction at the Hans Sukowono Workshop. Keywords: Service Quality (Tangibel, Reliabity, Responsiviness, Assurance, and Empathy), Customer Satisfaction
Rekrutmen, Motivasi dan Kompetensi Terhadap Kinerja Karyawan pada PDAM Bondowoso Ismi Azizah; Trias Setyowati; Tatit Diansari R
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.v3i2.3954

Abstract

This study aims to determine the effect of recruitment, motivation and competency analysis on employee performance at Pdam Bondowoso. This research method is quantitative. Data collection techniques using observation, interviews and questionnaires to 98 respondents with census techniques. The analytical tools used in this research are validity test, religious test, classical assumption test, linear regression analysis, t test, and r2 test. The results of the study show, a) recruitment has an effect on the performance of PDAM Bondowoso employees. With a significance level of 0.04 0.05 (value); b) there is a positive and significant effect between motivation on organizational performance with a significance level of 0.00. < 0.05 (a value); c) there is a positive and significant influence between competence and employee performance with a significance level of 0.04 0.05 (values ​​of X2 and x3); d) jointly have a positive and significant effect on organizational performance on permanent employees of the Bondowoso Regency PDAM office. In conclusion, recruitment, motivation, and competence have a significant effect on the performance of PDAM Bondowoso employees. Keywords: Employee Performance, Competence, Motivation, Recruitment
Kontribusi Penerapan Motivasi Intrinsik dan Ekstrinsik terhadap Komitmen Organisasi Karyawan Tetap Lana Fauziyah
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.v3i2.3955

Abstract

This study aims to determine the effect of intrinsic motivation and extrinsic motivation on the organizational commitment of permanent employees at the Bondowoso Regency PDAM office. The research method used is quantitative research. Data collection techniques using observation, interviews and questionnaires to 98 respondents with census techniques. The analytical tools used in this research are validity test, reliability test, classical assumption test, multiple linear regression analysis, T test, and R2 test. The results showed, a) there was a positive and significant effect between intrinsic motivation on organizational commitment with a significance level of 0.000 (p<0.05); b) there is a positive and significant influence between extrinsic motivation on organizational commitment with a significance level of 0.000 (p <0.05). In conclusion, the independent variables (X1, X2) together have a positive and significant effect on the dependent variable (Y) of organizational commitment to permanent employees of the Bondowoso Regency PDAM Office. Keywords: Organizational Commitment, Extrinsic Motivation, Intrinsic Motivation
Duta Merek dan Citra Merek terhadap Keputusan Pembelian Afiril Inisia Hajar; Toni Herlambang; Jekti Rahayu
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.v3i2.3961

Abstract

This study aims to determine and analyze the influence of brand ambassador and brand image on purchasing decisions of Mi Sedaap Korean Spicy Chicken products in the KPOPERS Jember community. The research method uses this type of research with a quantitative approach, namely research on certain populations and samples. The population in this study were 116 active members of the Jember KPOPERS Community, with a sample of 54 respondents or 10% of the total population obtained by purposive sampling method which was calculated based on the slovin formula slovin formula. The data collection technique used a questionnaire with Likert scale measurements. The data analysis technique used is descriptive analysis, data instrument test, classical assumption test, and the final hypothesis test with the help of SPSS version 26. The results show, a) the results of the t-test regression analysis on the brand ambassador variable (X1) have a significant effect on purchasing decisions. (Y); b) the results of the t-test regression analysis on the Brand image variable (X2) have a significant effect on purchasing decisions (Y); c) the results of the regression analysis of the coefficient of determination show that the brand ambassador variable and brand image as a whole have an effect on purchasing decisions by 48%, while the remaining 52% is explained by other variables not discussed in this study. In conclusion, Mi Sedaap brand ambassador Choi Siwon has a positive and significant effect on product purchasing decisions, and brand image has a positive and significant impact on purchasing decisions for Mi Sedaap Korean Spicy Chicken products in the Jember KPOPERS community. The independent variables of the study, namely brand ambassadors and brand image as a whole have an effect on purchasing decisions by 48% based on the R² value. Keywords: Brand Ambassador, Brand image, Purchase Decision

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