cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novi Swandari Budiarso
Contact Email
pembina@ywnr.org
Phone
+6281340072279
Journal Mail Official
pembina@ywnr.org
Editorial Address
Jl. Pulau Kalimantan no.28, Kleak, Kec. Malalayang, Manado, Sulawesi Utara, 95115 Indonesia
Location
Kota manado,
Sulawesi utara
INDONESIA
Manajemen Bisnis dan Keuangan Korporat
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29886899     EISSN : 29886023     DOI : https://doi.org/10.58784/mbkk
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Manajemen Bisnis dan Keuangan Korporat is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Manajemen Bisnis dan Keuangan Korporat will publish the articles bi-annually. The article submitted to Manajemen Bisnis dan Keuangan Korporat is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
 1   2   3   4 
Search results for , issue "Vol. 2 No. 2 (2024)" : 35 Documents clear
Penerapan sistem pengendalian intern pemerintah atas sistem dan prosedur pengeluaran kas di Dinas Kebudayaan dan Pariwisata Kotamobagu Rumbayan, Putri Luana Indira Meyni; Tinangon, Jantje J.; Sardjono, Olivia Y.M
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.108

Abstract

This study aims to determine the suitability of the internal control of cash expenditures of the Kotamobagu Culture and Tourism Service with SPIP No. 60 of 2008, and the Accounting System and Procedures for Cash Expenditures of the Kotamobagu Culture and Tourism Service are in accordance with the Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management. The type of research used is qualitative with a descriptive approach. The results of research regarding the Cash Disbursement System and Procedures at the Kotamobagu Culture and Tourism Office show that the elements of risk assessment, information and communication, and monitoring have been implemented in accordance with PP Number 60 of 2008, while the elements of the control environment and control activities are not yet appropriate. This is due to the uneven distribution of technical guidance or training for employees in the finance department. And physical control over assets regarding security has not been implemented properly. The Cash Disbursement Accounting System and Procedures have been implemented and are in accordance with Government Regulation No. 12 of 2019.
Penerapan aplikasi digital dalam penyusunan laporan keuangan pada usaha mikro: Studi kasus pada 7W Coffee Pontoh, Natasha Maria Angela; Gamaliel, Hendrik; Kapojos, Peter M.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.109

Abstract

Information technology has a significant impact on Accounting Information Systems (AIS) in Micro, Small and Medium Enterprises (MSMEs). One application that has been developed is "AkuntansiKu" which can assist in presenting financial reports programmed into the application system, such as the Income Statement, Statement of Changes in Capital, and Cash Flow Statement. This study aims to investigate whether the application of digital applications can facilitate the presentation of financial statements in accordance with standards. The analysis method used is descriptive qualitative analysis by collecting data through interviews. The results showed that the application of digital applications such a s "AkuntansiKu" can help MSMEs in presenting complete financial reports and in accordance with standards. This provides great benefits for companies in producing an easier recording process and accountable reporting. 
Apakah Efek Januari akan menyongsong Sang Naga Kayu? Budiarso, Novi; Pontoh, Winston
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.110

Abstract

The January effect is an anomaly of the weak-form efficient market hypothesis. The January effect is one of the common issues that spreading in the capital market in early 2024, especially ahead of The Year of the Wood Dragon. In general, the Year of the Wood Dragon is believed to have hopes and optimism among some investors amidst developing global economic issues. The sample used for this study is the market index and returns in Indonesia throughout 2023 and the estimation results for January 2024. The findings show that the market index for January 2024 tends to be higher than December 2023 and has significant differences. However, the return of January 2024 tends to be smaller and is not significantly different from the return of December 2023. In the context of the efficient market hypothesis, although the market index movement pattern tends to be inconsistent with a weak form but the market return does not allow for anomalies in this form. This condition implies that the January effect will not occur before The Year of Wood Dragon of 2024.
Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini Maksud, Taufik Rahmat; Manossoh, Hendrik; Maradesa , Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.111

Abstract

Production costs are costs that include all costs, either directly or indirectly that can be identified with the activities of processing raw materials into finished products. Cost of goods manufactured is a collection of costs that have been incurred and processed that occur in a process of producing goods consisting of raw material costs, direct labor costs and factory overhead costs. The full costing method is a method for determining the cost of goods manufactured by charging all fixed and variable production costs to the products produced. The variable costing method is a method for determining the cost of goods manufactured by only taking into account variable production costs. The purpose of this study was to determine how to analyze the calculation of production costs using the full costing and variable costing methods in determining the cost of production of bread products at Toko Kartini. This study used qualitative approach with a descriptive analysis. The results of this study show that the calculation of the cost of goods produced when applied the full costing method and variable costing get different results compared to company's method. The full costing method gets bigger results than the company’s method, while the variable costing method gets smaller results than company’s method, as well as the full costing method which gets bigger results than when calculated using the variable costing method.
Analisis penerapan akuntansi manajemen lingkungan pada UD. SUMU di Manado Toding, Fritz Gerald; Alexander , Stanly W.; Tirayoh, Victorina Z.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.117

Abstract

This study aims to determine the application of environmental management accounting of the UD. Sumu in Manado. The research method used in this research is descriptive qualitative. The results of the research obtained Environmental costs related to waste management are costs that arise from activities related to the management of production waste to prevent environmental pollution. Waste management plays a crucial role in company operations. UD. Sumu has carried out the accounting process for waste management costs. Although UD. Sumu has recorded environmental costs by allocating funds for waste handling, but the reporting of these costs still does not meet the applicable standards. The company, in carrying out its operations, is committed to not producing negative impacts on the environment. So far, UD. Sumu has not specifically recorded its environmental activities as part of environmental costs, especially prevention costs.
Efisiensi pasar dan mean-reversion di Indonesia Sari, Dian Purnama; Maradesa, Djeini; Budiarso, Novi Swandari
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.114

Abstract

The Indonesian capital market is one of the markets in Asia that has the potential to be influenced by various economic and other global issues. This study aims to examine market conditions in Indonesia in the context of the weak form efficient market hypothesis. The sample used is the rate of return from the composite index in Indonesia with an observation period from 2010 to 2023. This study finds that the average value throughout the observation period is quite small and almost close to zero although it has an optimum return. In further analysis, the finding shows that the market in Indonesia is consistent with the weak form efficient market hypothesis with a mean-reversion tendency.
Analisis pengendalian internal persediaan barang dagang di Nehemia Mart Tahuna Warouw , Irene Christina; Saerang, David Paul Elia; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.119

Abstract

This study aims to determine the internal control system for merchandise inventory according to the COSO framework at Nehemia Mart Tahuna. The research method used in this research is descriptive qualitative. The data used in this study is primary data with interview, documentation and observation collection techniques. The results of this study indicate that the internal control system for merchandise inventory at Nehemia Mart as a whole has not been implemented properly as there are still several internal control components that are not in accordance with the COSO framework. The main problem in this case is the owner is not firm in implementing every rule.
Analisis penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tana Toraja Pala’langan , Eri Novayanti; Saerang, David Paul Elia; Tirayoh, Victorina Z.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.122

Abstract

Responsibility accounting is a system that is arranged in such a way according to the nature and activities of the company with the aim that each organizational unit can be accountable for the results of the activities of the unit under its supervision and can be used by the company to assess the performance of managers, especially the cost center. The application of accountability accounting can be said to be good if the conditions of its application are met. The requirements of accountability accounting are organizational structure, budget preparation, classification of controlled and uncontrolled costs, classification of account codes, and accountability reports. The purpose of this study was to determine the application of responsibility accounting in assessing the performance of the cost center at the Regional Drinking Water Company (PDAM) of Tana Toraja Regency. The analysis method used in this research is descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. Based on the results of the study, it shows that the application of accountability accounting in the performance assessment of the cost center at the Regional Drinking Water Company (PDAM) of Tana Toraja Regency is not good enough, because in the company's accountability report there are still costs that are combined into one account that should be classified. The company has also not implemented a clear and firm reward and punishment system.
Analisis anggaran operasional sebagai alat pengendalian keuangan pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Banggai Kepulauan Tukunan, Stela Viviana; Elim, Inggriani; Kindangen , Wulan D.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.125

Abstract

Operational budget serves as a tool for companies to achieve profit or income objectives. Financial control remains a critical concern for both profit-oriented and non-profit organizations. This research aims to analyze and comprehend the realization of operational budgets as a financial control instrument within the context of the Regional Drinking Water Company (PDAM) in Banggai Kepulauan Regency. The data analysis method employed is qualitative descriptive analysis, utilizing data collection techniques including observation, interviews, and documentation. The study delves into the comparison between operational budgets and the actual operational costs realized by PDAM Banggai Kepulauan Regency from 2019 to 2021. Across this period, fluctuations are observed in the percentages of operational budgets that have been realized. In 2019, the actual cost realization reaches 110% of the budget with a 10% variance. Similarly, in 2020, the actual cost realization amounts to 116% of the budget with a 16% variance, and in 2021, the actual cost realization reaches 121% of the budget with a 21% variance. The analysis findings highlight that the most significant cost component is transmission and distribution expenses, consistently exhibiting a high percentage of realization, averaging 130% of the budget. The primary cause of this variance is attributed to the unallocated depreciation costs for transmission and distribution installations, which were absent from the operational plan. Throughout the 2019-2021 period, PDAM Banggai Kepulauan experienced incongruities between budgeted and realized costs, particularly concerning transmission and distribution expenses, resulting in adverse financial impacts.
Analisis penentuan harga pokok produksi menggunakan metode full costing dan variable costing dalam penetapan harga jual Sambal Roa Chef Kenneth (Studi pada UD Cinta Kasih Manado) Rembet, Jillsticia; Tirayoh, Victorina Z.; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.133

Abstract

UD Cinta Kasih Manado is a business that processes and produces garfish chili sauce. UD Cinta Kasih is still calculating the cost of production in determining product selling prices in a simple way, not yet classifying costs according to cost elements. The aim of this study is to determine the calculation of the cost of production using full costing and variable costing methods in determining the selling price of “Sambal Roa” by Chef Kenneth. The method used is descriptive qualitative with data collection through interviews. The results show that the calculation of the cost of production according to UD Cinta Kasih produces different results from calculations using the full costing and variable costing methods. The difference in value is obtained because the company's method only includes some factory overhead costs in calculating the cost of production. Calculation of the cost of production using the full costing method produces higher results than calculation results using the variable costing method. This is because in calculations using the variable costing method, fixed factory overhead costs are not taken into account. UD Cinta Kasih should apply the full costing method to calculate the cost of production in determining selling prices. The full costing method takes into account all costs related to the production process, thereby helping to implement resource efficiency in production activities, preventing the risk of loss, and for long-term profit planning.

Page 1 of 4 | Total Record : 35

 1   2   3   4 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025) Vol. 3 No. 1 (2025) Vol. 2 No. 2 (2024) Vol. 2 No. 1 (2024) Vol. 1 No. 2 (2023) Vol. 1 No. 1 (2023)