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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
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Search results for , issue "Vol. 2 No. 2 (2024)" : 35 Documents clear
Evaluasi penerapan direct production cost pada PT. Fortuna Inti Alam Makakombo, Olivia Natalia; Pusung, Rudy J.; Lintong , Diana N.
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.243

Abstract

The direct production cost is the cost that directly forms the production output. The direct production cost is comparable to the direct costing method, which is a method for calculating production costs that solely allocates variable costs directly linked to the product. This study will evaluate the application of direct production cost at PT. Fortuna Inti Alam. This study employs a descriptive qualitative research method. The results clearly show that production costs at PT. The direct costing method, as applied by Fortuna Inti Alam, allocates all costs incurred within the company, resulting in a total production cost of Rp2,838,108,539. The direct costing method, as outlined in theory, which includes only variable costs or those directly related to the product, results in a total production cost of Rp2,492,318,866. This calculation reveals a difference in total production costs amounting to Rp345,789,673, indicating that the production cost calculated using the theoretical direct costing method is lower than that used by the company.
Pengaruh financial technology dan literasi keuangan digital terhadap pengembangan UMKM di Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado Siampa, Felixius; Pontoh, Winston; Mawikere, Lidia 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.247

Abstract

This study aims to examine the influence of financial technology and digital financial literacy on the development of MSMEs at Sam Ratulangi University. This type of research is quantitative research using a descriptive approach. The sampling technique used was the random sampling method and produced 35 MSMEs as research samples from 50 MSMEs. By using data collection techniques using questionnaires. The data analysis technique in this study is multiple linear regression using the JAMOVI v2.23.28 program. The results of the study partially show that financial technology has a significant and negative effect on the development of MSMEs, digital financial literacy has a significant and positive effect and financial technology and digital financial literacy together have a significant and positive effect on the development of MSMEs at Sam Ratulangi University.
Pengendalian persediaan berbasis economic order quantity pada UD Wenang Perkasa Manado Sumba, Selviani; Tirayoh, Victorina Z.; Pinatik, Sherly
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.248

Abstract

The economic order quantity is the number of goods ordered that will result in the lowest possible cost. This study will determine how inventory control is based on economic order quantity at UD Wenang Perkasa. This study employs a qualitative research method with a descriptive approach. The study results clearly show that the company's total merchandise inventory costs are higher than they would be if they used economic order quantity. This means that using economic order quantity will save the company costs and increase profits. The company must implement economic order quantity as a method for controlling its inventory because it will allow the company to order merchandise in optimal quantities with minimum total inventory costs, increasing the company's profits.
Metode pembebanan langsung dan harga pokok penjualan (Studi kasus GB Kitchen Manado) Tampongangoi, Yunlika; Pontoh , Winston; 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.249

Abstract

The direct assignment method is a method of determining the cost of production that only takes into account production costs that are directly related to the production process. This research aims to determine the application of the direct charging method and cost of goods sold at GB Kitchen Manado. The research method used is descriptive qualitative. The research results show that the calculation of the cost of goods manufactured by GB Kitchen is higher compared to the direct charging method, which results in the calculation of the cost of goods sold. For the chocolate cheese pastry roll product, the direct charge method produces a total cost of production of IDR 18,120,576, while the cost of goods sold is IDR 17,848,776. For chocolate snail cake products, the total cost of production is IDR 7,114,432, and the cost of goods sold is IDR 7,009,530.
Analisis biaya kualitas untuk mengurangi risiko produk cacat kantong persembahan pada Toko Buku Pustaka Mulia Manado Kountul, Thezza Sthevany Helena; Gerungai, Natalia Y. T.; Mintalangi, Syermi S. E.
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.255

Abstract

Quality cost refers to the expenditure incurred both to prevent quality shortages and to handle the results from low-quality production to defective products. This study aims to determine the management of quality costs to reduce the risk of defective products in the Toko Buku Pustaka Mulia Manado. The research method used in this study is qualitative descriptive. The results show that quality costs in 2022 will increase in 2023. The management of quality costs for offering bag products at the Toko Buku Pustaka Mulia Manado has succeeded in reducing the number of defective products before they reach consumers. However, the cost of controlling quality at the Toko Buku Pustaka Mulia Manado is not efficient because it is not in accordance with the quality cost standards based on applicable theories and principles.

Page 4 of 4 | Total Record : 35

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