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Novi Swandari Budiarso
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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 26 Documents
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Search results for , issue "Vol. 3 No. 1 (2025)" : 26 Documents clear
Penerapan ISAK 35 dan akuntabilitas laporan keuangan organisasi nonlaba (Studi kasus pada Gereja Pantekosta di Indonesia Bukit Zaitun) Budiarso, Novi Swandari; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.53

Abstract

Entitas berorientasi nonlaba mendapatkan sumber daya dari pemberi sumber daya yang tidak mengharapkan pengembalian, namun akuntabilitas tetap harus diterapkan guna pengambilan Keputusan yang tepat. Penilaian akuntabilitas dapat dilakukan dengan mengacu pada indikator-indikator akuntabilitas. Tujuan penelitian ini adalah untuk mengetahui peran penerapan ISAK 35 terhadap akuntabilitas laporan keuangan. Jenis penelitian ini adalah kualitatif, sedangkan cara memperoleh data dilakukan dengan wawancara, observasi dan dokumen. Teknik analisis dilakukan dengan mengumpulkan data dari sumber data internal dan eksternal, selanjutnya berdasarkan data tersebut dibuat analisis penilaian akuntabilitas berdasarkan 5 indikator. Selanjutnya dibuat analisis atas laporan keuangan berdasarkan ISAK 35 dan ditarik kesimpulan. Kesimpulan yang diperoleh adalah GPdI Bukit Zaitun perlu membuat Standar Operasional Prosedur dan menerapkan ISAK 35 karena dapat mendorong akuntabilitas terhadap pemberi sumber daya dan penilaian akuntabilitas internal guna pengambilan keputusan
Penerapan metode cost plus pricing dengan pendekatan full costing dalam menentukan harga jual pada Gloria Cake and Cookies Mongula, Jermia; Pusung, Rudy J.; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.266

Abstract

In today's fiercely competitive business world, companies must innovate to stay ahead. The cost-plus pricing method is the simplest way to set a selling price by adding a mark-up or a percentage of expected profit.This study determines the application of the cost-plus pricing method with a full costing approach to determine the selling price of Gloria Cake and Cookies.The study uses qualitative descriptive research. The results show that the cost of production is smaller when using the cost plus pricing method. This is because it does not include detailed factory overhead costs, such as equipment and building depreciation. The full costing method includes all production costs. The results of the calculation of the selling price determination with the expected profit percentage of Gloria Cake and Cookies using the cost plus pricing method with a full costing approach of 12.47% for brudel cake products and 14.05% for marmer cake products resulted in more optimal profits, because all elements of costs incurred have been charged to the selling price of the product.
Perancangan sistem dan prosedur penjualan tunai di Toko J LU Fashion Manado Paat, Victoria Maria; Pontoh, Winston; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.274

Abstract

Despite the integration of technology in sales management systems, many businesses still rely on manual cash sales systems and procedures. This study aims to address this by examining the cash sales system and procedures at J LU Fashion Store. The research method used is a qualitative approach with data collection techniques, including interviews, observations, and documentation. The results are clear: at J LU Fashion Store, the cash sales accounting information system, financial calculations, and sales records are still all done manually. There are no guidelines or SOPs to help the company, meaning the sales process in the store is not optimal.
Analisis cost volume profit (CVP) untuk perencanaan laba pada PT. Hasjrat Abadi Manado Silangen, Novia Astrid; Saerang, David Paul Elia; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.261

Abstract

Analysis is a tool that helps managers make business decisions regarding production volume, sales, costs, and profits within a company. This study aims to demonstrate the expected sales profit for 2023 based on the company's planning by analysing and determining the profit planning using cost volume profit at PT. Hasjrat Abadi Manado. The research findings show that the contribution margin and contribution margin ratio for 2023 are IDR 221,208,800,000, with a contribution margin ratio of 98.97%. The company's break-even point in terms of rupiah is IDR 1.090.997.603,280 and in units, it is 362 units. The Margin of Safety obtained is IDR 222.328.802.397 with a ratio of 99.51%. The company's profit target for 2023 is 45% of sales, which is IDR 100,538,910,000. This shows that the company has achieved its profit target, but it is important to maintain financial stability and continue to grow moving forward.
Penentuan harga pokok produksi berbasis activity based costing (Studi kasus pada UD Trikora) Galingging, Sri Karlina; Alexander, Stanly W.; Gerungai, Natalia Y. Telly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.263

Abstract

An accurate cost measurement system is essential to determine production costs and improve profitability. This research aims to analyse the cost of production of cakalang fish floss at UD Trikora using the Activity Based Costing (ABC) method. The method of analysis used is qualitative with a descriptive approach. The results of this study indicate that the application of the ABC method at UD Trikora in 2023 resulted in a production cost of IDR 136,000.  These results show that the ABC method can identify each activity and its associated costs, enabling the company to allocate costs more accurately. In addition, the application of this method can assist management in determining more competitive pricing strategies. The results of this study are expected to serve as a reference for the company to improve operational efficiency and profitability.
Penerapan metode Economic Order Quantity (EOQ) dalam persediaan bahan baku untuk meningkatkan efisiensi harga pokok produksi pada UD Gabriela Mebel Manado Nadeak, Paskah; Saerang, David Paul Elia; Pusung, ⁠Rudy J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.264

Abstract

It is crucial to control and determine the correct inventory level to support production efficiency and smooth sales operations. This study analyses the management of raw material inventory using the Economic Order Quantity (EOQ) method to improve cost efficiency in the production process at UD Gabriela Furniture Manado. The study employs a descriptive method with a qualitative approach. The results are clear: the company's raw material purchasing is inefficient. Its current policy results in higher costs, amounting to Rp689,950,000 compared to IDR 687,262,500. If the company implements the Economic Order Quantity method it could achieve monthly savings of IDR 2,687,500.
Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) Nomor 35 pada laporan keuangan Lembaga Kesejahteraan Sosial Anak (LKSA) di Tondano Rumagit, Arleina; Karamoy, Herman; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.273

Abstract

This research aims to understand the application of ISAK Number 35 to non-profit entities, especially the Child Social Welfare Institution (Lembaga Kesejahteraan Sosial Anak/LKSA) as a standard in making financial statements. This research was conducted at LKSA Dorkas Tondano Orphanage and Tondano Good News Orphanage. The types of data used are primary data and secondary data. The research method used in this study is qualitative descriptive. The results of the study show that the financial statements prepared by the Dorkas Orphanage and good news have not implemented ISAK Number 35 in its presentation. This is due to the lack of human resources who understand ISAK Number 35.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro di Apotek Manggala Jaya Manado Langi, Louis Crisitofel; Elim, Inggriani; Latjandu, Lady
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.280

Abstract

Financial accounting standards for micro, small and medium entities (SAK EMKM) are standards specifically for MSMEs. This research aims to analyze how SAK EMKM is implemented in the Manggala Jaya Pharmacy micro-enterprise. The research method used is descriptive qualitative. The results of the research show that Manggala Jaya Pharmacy only makes one financial report, namely a profit and loss report which is not in accordance with SAK EMKM, this is due to the lack of knowledge of human resources at Manggala Jaya Pharmacy regarding accounting science and also understanding of making financial reports in accordance with standards. The results of preparing financial reports in accordance with SAK EMKM are financial position reports, profit and loss reports, and notes to financial reports.
Analisis penerapan akuntansi manajemen lingkungan pada PT. Gerbang Nusa Perkasa Maralending, Joshua Antika; Pangemanan, Sifrid S.; Tirayoh, ⁠Victorina Z.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.281

Abstract

Environmental damage is a problem that is often overlooked in the business world. This is due to the waste generated and overexploitation of the environment and not being managed properly. This is because companies and government agencies are not effective in implementing environmental management accounting. This study aims to determine how the analysis of the application of environmental management accounting at PT. Gerbang Nusa Perkasa. The analytical method used in this research is a qualitative descriptive method, and the results are clear: PT. Gerbang Nusa Perkasa has not yet implemented environmental management accounting. There are no detailed and specific environmental costs in the income statement, and the results of the income statement do not contain elements related to environmental management. This is indicated by the absence of an account in the accounting records that would disclose environmental management.
Penerapan cost volume profit sebagai dasar perencanaan penjualan untuk laba yang diharapkan PT. Sumber Trijaya Lestari Cabang Tomohon Rellam, Dian Natalia Erwinda; Mawikere, Lidia M.; Tangkuman, Steven Josia
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.283

Abstract

CVP is a tool that can help companies in decision making so that companies can find out to what extent the company achieves its profit or benefit in determining sales volume. This study aims to determine profit and sales planning using CVP at PT. Sumber Trijaya Lestari Tomohon Branch. The type of research used is qualitative with a descriptive qualitative approach. The type of data used is primary and secondary data with data collection, namely interviews and documentation. The results of the study showed that during the company's sales in one period, the company experienced fluctuations at the beginning of the period, while in the following month the company obtained an increase in sales volume so that from the calculations obtained, the company can be at the break-even point and the safe limit level of sales.

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