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Ramadhianto Machmud
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Jl. Kampus Unsrat Selatan, Fakultas Ilmu Sosial dan Politik, Universitas Sam Ratulangi - Sulawesi Utara. Kodepos - 95115
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Kota manado,
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INDONESIA
Jurnal Administrasi Bisnis
Published by Universitas Sam Ratulangi
ISSN : 23389605     EISSN : 2655206X     DOI : https://doi.org/10.35797/jab.v.i.p
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Topik Administrasi Bisnis berkaitan dengan aspek apapun dari Manajemen Sumber Daya Manusia, Pengembangan Bisnis Berkelanjutan, Bauran Pemasaran, Manajemen Produksi, Manajemen Resiko, Keuangan dan Akuntansi termasuk, namun tidak terbatas pada topik berikut: • Keuangan Bisnis • Bisnis Sektor Publik • Akuntansi Manajemen • Manajemen Keuangan dan Bisnis • Auditing • Koperasi dan UMKM • Corporate Governance • Etika dan Profesionalisme • Keuangan Perusahaan • Pendidikan Bisnis • Perpajakan • Pasar Modal • Perbankan • Pengembangan Bisnis Berkelanjutan Penentuan artikel yang dimuat dalam JAB melalui proses blind-review oleh editor dan reviewer JAB dengan mempertimbangkan antara lain: relevansi dan kontribusi artikel terhadap pengembangan profesi bisnis dan praktik akuntansi serta terpenuhinya persyaratan baku publikasi jurnal. Editor dan reviewer memberikan masukan yang konstruktif dan hasil evaluasi kepada penulis artikel.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 397 Documents
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Analisis Break Even Point Terhadap Produksi Ayam Petelur Pada UD. Kakaskasen Indah Cintia G. M. Worang; Frendy A. O. Pelleng; Henny S. Tarore
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i001.58-65

Abstract

The development of the business in this world it’s so fast, in the field of trade and manufacturing. Trading businesses carry out their activitiesby buying products and selling them back to consumers. Every business that is estabilshed is motivated by various factors, which is the deman or interest of the communtiy towards the products produced by a business to fulfill their needs. Each company needs to know the Break Event point level of each company, including companies engaged in the chicken husbandry sector that produce laying hens like UD. Kakaskasen Indah. Break Even Point is a condition in which the company operations doesn’t mae a profit and also doesn’t have suffer losses. The purpose of this study is (1) to knowing the cost elements calculated in the Break Event point component . (2) to know the  number of Break Event points in units and Rupiah at UD. Kakaskasen Indah in 2017. (3) to knowing the size of Margin Safety in 2017 so that UD. Kakaskasen Indah does not suffer losses. The results of this study also show that management of this company can find out the level of Break Event Points. The Break Event point level shows minimun sales laying hens that must be achived by UD. Kakaskasen Indah so as not to suffer losses. The method used in this study is descriptive research. The data sought in this study is a report on egg production costs which will be used to dtermine Break Event point. The resilts of this study is cost obtained is very important, researchers also find the amount of profits that will later be obtained by the company, thi is determained by how much the costs incurred or recived by the company. Based on Break Event points calculation in 2017, UD. Kakaskasen Indah achived a Break Event point on egg sales of Rp. 9.949.539,134 or 254.767,98 units. With Safety od Margin 52,82% so the company does not  to suffer losses. Keywords:Break Even Point, Cost, Sales, Profit
Pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. TASPEN (Persero) Cabang Manado Cion Orocomna; Tinneke M. Tumbel; Sandra I. Asaloei
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i001.66-72

Abstract

This research was motivated by problems found in the office of PT. TASPEN (Persero) Manado Branch, which in employee performance lacks productive work motivation by using work time so that the amount of work that is not solved by what is done by each employee. And the obstacles faced are when employees cannot complete a job in carrying out their responsibilities as employees at PT. TAPSEN (Persero) Manado Branch. The arrangement of the arrangement is one aspect that must applied in the office to support the achievement of the goal of increasing productivity and performance of office employees.In this study, the method used was quantitative descriptive research method by distributing questionnaires to 50 respondents who were sample in this study. Data collected with a questionnaire that had been teste for validity and reliability.And our data analysis is descriptive and inferential statistics, which consist of simple correlation coefficients and regressions that are done using the SPSS for Windows version 24.0.The results showed that there was a significant influence between work motivations on employee performance. From this result is done and followed by data analysis obtained, then there is a significant influence between the influence of work motivation on employee performance at PT.TASPEN (Persero) Branch Manado and this means the working hypothesis or alternative hypothesis is accepted. This means that there is a positive influence between work motivation on employee performance and the level of influence of 21.3%. For this reason, recommended that more work motivation to increase in employee performance.Keywords: Work  Motivation. Employee Performance
Kualitas Pelayanan Pembayaran Pensiun Pegawai Negeri Sipil (PNS) Pada PT. TASPEN (Persero) Cabang Manado Priskilla G. Langkai; Frendy A. O. Pelleng; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i001.73-80

Abstract

The government gave the task of organizing and managing the pension fund program to PT. TASPEN (Persero). To provide an assessment regarding the quality of services provided to the recipients stated by Zeithhml Parasuraman-Berry (2012). This research was conducted to find out how the quality of services in PT. Taspen (PERSERO) manado. The method used in this research is survey method, research takes samples from the population using questionnaires as a data collection tool. Analytical data using TERRA analysis, which analyzes service quality using the dimensions of tangibles (bukti langsung), (reliability), responsiveness (daya tanggap), assurance (jaminan), emphaty (empati). And with the results obtained, that the highest level of conformity lies in individual attention to employees, which is 96%. While the lowest level of suitability lies in the sense of security given to customers by 83%. From this study shows that the level of appropriateness of service performance is the emphaty (empati) dimension of employee attention with very high customer expections. On the contrary, the state of safety is the level of suitability is low. It indicates that a sense of security is not in accordance with customer expectation which means that customers feel a sense of security is enhanced by PT. Taspen. Then from the five dimensions of service quality namely tangible, emphaty, reliability, responsiveness, assurance, obtained result of S (satisfaction) or satisfaction is S <1. The result of the analysis show the fact that the compatibility service performance (kesesuaian antara kinerja) and service/customer (layanan pelanggan) has not reached the maximum level of satisfaction. Based n these facts, it can be seen that customers have not been fully satisfied with the service provided by employees of PT. Taspen.Keywords: Service Performance, Costumer Expectation
Kelompok Usaha Pengolahan Buah Kelapa Sebagai Sumber Penghasilan Masyarakat Desa Tateli Kecamatan Mandolang Kabupaten Minahasa Provinsi Sulawesi Utara Olivia F. C. Walangitan; Aneke Y. Punuindoong
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 2 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i2.1-5

Abstract

Kelapa adalah bahan baku pembuatan minyak kelapa dan turunannya. Kelompok mitra yang dipilih adalah masyarakat desa Tateli.Dengan adanya kegiatan penyuluhan mengenai usaha pengolahan kelapa sebagai sumber penghasilan di lokasi mitra, maka diharapkan masyarakat sekitar termotivasi untuk ikut serta. Kelompok Usaha Pengolahan Buah Kelapa Sebagai Sumber Penghasilan Masyarakat Desa Tateli memberikan pengetahuan dan wawasana yang bermanfaat bagi mitra untuk mendistribusikan hasil produksi melalui salauran pemasaran, melalui pendekatan ekonomi masyarakat, untuk mengembangkan potensi usaha pengolahan buah kelapa.Melalui Program Kemitraan Masyarakat, dengan memberikan pemahaman dan pengetahuan tentang pengembangan dan usaha pengolahan buah kelapa melalui metode  penyuluhan / pemberian materi dan  akan berdamapak atau memberikan penigkatan produktivitas mitra, antara lain : Memberikan manfaat bagi mitra mengenai usaha pengolahan buah kelapa untuk masuk dalam komunitas kelembagaan melalui kegiatan usaha pengolahan buah kelapa, memberikan pengetahuan dan ketrampilan dalam mendistribusikan atau menjual hasil olahan buah kelapa, meningkatnya  kesadaran mengelola usaha untuk memperoleh pendapatan yang layak, meningkatnya jiwa kewirausahaan dan pengetahuan bagaimana mengembangkan usaha pengolahan buah kelapa, dapat bermanfaat bagi Lembaga Penelitian dan Pengabdian Masyarkat Unsrat serta bermanfaat bagi Fakultas Ilmu Sosial dan Politik jurusan Ilmu Administrasi khususnya Program Studi Administrasi Bisnis
Pelatihan Penyusunan Laporan Keuangan Dengan Teknik Pembukuan Sederhana Bagi Pelaku Usaha UMKM Di Kecamatan Malalayang Kota Manado Provinsi Sulawesi Utara Wilfried S. Manoppo; Frendy A. O. Pelleng
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 2 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i2.6-9

Abstract

Keberadaan mitra mikro/jasa layanan yang berlokasi di Kecamatan Malalayang tepatnya di Kelurahan Kleak, Kelurahan Batukota dan Kelurahan Bahu, pada umumnya dikelola secara mandiri. Ada kurang lebih 6 (enam) titik tempat usaha mikro/jasa layanan yang siap sedia melayani kebutuhan konsumen. Permasalahan umum yang dihadapi mitra saat ini ialah dalam mengembangkan usahanya menjadi lebih besar. Produktivitas usaha mitra belum sepenuhnya memenuhi kriteria pasar, sebab dalam mengukur produktivitas usaha mitra tidak didukung dengan sumber daya pengetahuan dan tata kelola keuangan yang baik. Kredit usaha yang diajukan mitra kepada pihak Bank selaku lembaga penyandang dana terbesar, belum bisa memenuhi tahapan-tahapan ataupun syarat-syarat mutlak yang diajukan oleh pihak bank terkait penyusunan laporan keuangan yang akuntabel dan transparan. Sehubungan dengan adanya permasalahan mitra, maka orientasi program adalah memberikan pendidikan dan pelatihan kepada mitra sebagai pelaku usaha mikro/jasa layanan, agar mampu menyusun laporan keuangannya secara mandiri dan bertanggung jawab. Sehingga kemampuan modal mitra usaha mikro/jasa layanan layak mengembangkan usahanya. Adapun solusi yang ditawarkan oleh pihak pelaksana pengabdian kepada masyarakat adalah pelatihan penyusunan laporan keuangan dengan teknik pembukuan sederhana. Penerapan IPTEKS yang dimaksud dalam kegiatan ini untuk membantu para pelaku usaha dalam mengelola keuangan usahanya secara mudah. Dengan maksud dan tujuan diberikannya pelatihan penyusunan laporan bagi mitra ini dapat membantu pelaku usaha dalam mengelola lalu-lintas keuangannya secara profesional.
Pengaruh Industri Gula Aren Terhadap Tingkat Kesejahteraan Rumah Tangga Di Desa Mopolo Kecamatan Ranoyapo Rizky A. Pusung; Tinneke M. Tumbel; Aneke Y. Punuindoong
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 2 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i2.10-20

Abstract

Palm sugar is one of the most important food needs for daily needs in the household and food and beverage industries, both large and small. The activity of making palm sugar has long been carried out by the people of Mopolo Village, even some of them have carried out these activities for decades. Palm sugar is not only consumed by itself but also for sale. High economic value is one of the factors for brown sugar makers. The palm sugar industry is located in Mopolo Village, Ranoyapo District, Minahasa Selatan District North Sulawesi. Mopolo Village has a land area after expansion of approximately 1700 ha. ’'The Effect of the Palm Sugar Industry on the Household Welfare Levels of Industrial Owners in Mopolo Village, Ranoyapo District" has the formulation of the problem whether the Palm Sugar industry has an effect on the household welfare level of industrial owners in Mopolo Village, Ranoyapo District.This study aims to determine the effect of the Palm Sugar industry on the level of household welfare of industrial owners in Mopolo village, Ranoyapo. District. The object of this study is the owner of palm sugar industry in mopolo village, Ranoyapo sub-district, south Minahasa Sulawesi in the north.The results of hypothesis testing showed that industrial variables had a positive and significant effect on the level of household welfare of industrial owners. This study was the first study on palm sugar industry in mopolo village, Ranoyapo sub-district, minsel North Sulawesi.
Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Dan Profitabilitas Pada PT. Bank BRI (Persero), Tbk Florensia V. Sepang; Wilfried S. Manoppo; Joanne V. Mangindaan
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 2 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i2.21-29

Abstract

Banking is the backbone in building Indonesia’s economic and financial system. Various economic problems faced greatly affect the business world where companies compete against each other have good performance, especially banking. To assess the financial performance of a bank can be assessed from several indicators, one of which is the bank’s financial statement. Financial statements are one of the information media that can provide an overview of the health of the bank. The purpose of this research is “to study and understanding the financial performance of PT. Bank BRI Persero, Tbk, based on liquidity ratio, solvability, and profitability ratio”. This study employs descriptive quantitative method with measurements of liquidity ratio, solvability and profitability ratio. Based on liquidity ratio with quick ratio, banking ratio and assets to loan ratio indicators, have a results that BRI is financial performance from 2015-2017 is liquid because it meets the standards of the Bank Indonesia ratio. Then for LDR ratio has decreased for 3 years, it can be considered quite healthy because it has not been able to channel credit effectively. Based on the solvability ratio, the condition of the bank is in solvable position, because BRI’s capital is in sufficient condition to guarantee both short and long term debt. Based on profitability ratio with an indicator of NPM, ROE and ROA there has been a decline for 3 years due to lack of bank management’s ability to manage assets to increase revenue. For GPM for 3 years it has increased and can be said to be healthy because BRI is able to minimize the cost of goods, so that it can generate high gross profit. Although the value of NPM, ROE, and ROA has decreased, but the profitability ratio remains in a healthy position because overall it meets BI health assessment standards. To increase the ratio, banks need to evaluate management’s performance to improve lending and manage assets well.
Pengaruh Work-life Balance Terhadap Kepuasan Kerja Karyawan Pada Hotel Sintesa Peninsula Manado Fenia A. Rondonuwu; Wehelmina Rumawas; Sandra Asaloei
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 2 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i2.30-39

Abstract

Human resource is the resource that plays an important role in order to achieve company goals. Human resource management that will positively impact for good. Manado has a growth rate and competition as well as the culture, the style changes work, work culture, family needs, job demands, quickly taking place which eventually increase the population of the breadwinner of the family and responsibility, so between working life and family life in the sometimes arises friction or pressure. It resulted in a lack of a sense of belonging and more willingness to maximize the performance that comes from self-employee against the company. Sintesa Peninsula Hotel is one of the five star hotels in Manado that have so many employees. Therefore, everyone should be able to balance between work and personal as well. This research was conducted to find out whether the work-life balance can affect job satisfaction of the employees at the Hotel Sintesa Peninsula Manado. Work-life Balance as a free variable consists of three balance balance balance of time, namely engagement and satisfaction of the balance. As for job satisfaction as a bound variable is divided into five dimensions of job satisfaction that is the work itself, salaries, promotional opportunities, supervision and co-workers. This type of research using quantitative research using survey method. The data used in this study is a questionnaire distributed to 60 respondents. Methods of data analysis used is a simple linear regression. To analyze the data using SPSS program assisted. The results of this research suggest that work-life balance has an impact on employee job satisfaction on Hotel Synthesis Peninsula Manado of 37.4% while 63.6% are affected by other variables not examined in this study.
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode Rgec Pada PT. Bank Tabungan Negara, Tbk. Periode 2015-2017 Fina Priskila Kawengian; Frendy A. O. Pelleng; Wilfried S. Manoppo
JURNAL ADMINISTRASI BISNIS Vol. 8 No. 1 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v8.i1.7-14

Abstract

This study aimed to analyze the health of a bank, at PT. Bank Tabungan Negara, Tbk. by using the Rgec method. The Rgec method consists of several components, namely Risk Profile, Good Corporate Governance, Earnings, Capital. of these components also have indicators. which will later rank a bank which is ranked in what category, based on calculations through the company's financial statement data. This research uses quantitative descriptive research. The data source used is secondary data with documentation data collection techniques. Based on the results of data analysis, it was concluded that during the 2015-2017 period, (1) Bank BTN risk profile was in a healthy condition with NPL of 1,60%, 1,40% and 1,30% respectively, and LDR of 109,54%, 103,63%, and 104,19%. (2) GCG for the period 2015-2017 is 2 with healthy criteria. (3) Earnings in the 2015-2017 period are in a healthy condition with ROA of 1,47%, 1,55%, and 1,47%, NIM of 3,96%, 3,81%, and 3,57% , BOPO was 78,67%, 77,96% and 77,12%. (4) Capital is in a very healthy condition with a CAR value of 16,96%, 20,33% and 18,86%. (5) Rgec as a whole is in Composite Rating 1 which is very healthy with a value of 85,71%.
Evaluasi Pengendalian Internal Sistem Informasi Akuntansi Penerimaan Kas Pada PT Bank BRI Cabang Tahuna Debby E. R. Sarapi; Wilfried S. Manoppo; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 8 No. 1 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v8.i1.15-20

Abstract

Banking has a very important role in the wheel of the Indonesian economy, because it provides services in various business fields. Banking as it is known is not an ordinary business entity as a company engaged in trade and industry, but a business entity engaged in financial services. Internal control within the company is maintaining and ensuring that every activity in the company is in accordance with and in line with the company's goals. With strict internal control, it is expected that all company operations can run smoothly. not only in the case of operations that will run in an orderly and good manner according to the procedure, but from the company's financial perspective it can also be monitored better so that there are no mistakes and acts of fraud. The purpose of this study is to evaluate the internal control and cash receipt accounting systems available at BRI Tahuna Branch. This type of research is qualitative. Methods of data collection in the form, is conducting interviews, observation and documentation. The results of this study are the Implementation of the Internal Control System at Cash Receipts at PT. Bank Rakyat Indonesia (Persero) Tbk Tahuna Branch has fulfilled the elements of the Cash Receipt Internal Control System and is running well. This is indicated by the clear separation of duties, responsibilities, and authority limits in each work unit in the company.

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