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 29 Documents
 1   2   3 
Search results for , issue "Vol. 3 No. 2 (2025)" : 29 Documents clear
Prosedur anggaran biaya operasional sebagai alat pengendalian laba pada PT. Bank SULUT GO KCP Ranotana Tuyu, Anjeli Raysa; Sabijono, Harijanto; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.339

Abstract

The banking sector is vital to a country's economic growth. Effective profit control is essential for improving profitability and ensuring business sustainability. The study will examine the procedures for preparing operating cost budgets as a tool for profit control at PT Bank SulutGo KCP Ranotana. We used a descriptive qualitative method, focusing on the budgeting process in relation to profit control mechanisms. The results indicate that: Budgets are prepared several months before the fiscal year begins to ensure readiness. Superiors prepare and communicate the budget for each period to employees. There is a negotiation process in budget preparation. Budget supervision ensures financial management aligns with established plans and objectives. The budgeting approach is mixed, initiated by superiors and finalized by subordinates. Decision-making remains with the superiors, while employees provide input. The budgeting process follows a top-down budgeting model. The findings show that PT Bank SulutGo uses its operational budgeting as a centralised profit control tool.
Penerapan metode full costing dalam penentuan harga pokok produksi pada Gav’s Furniture Rakinaung, Alvionita Aprilia; Gerungai, Natalia Y.T.; Suwetja, I Gede
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.340

Abstract

Determining the cost of production is very important for a business because it is the basis for determining future business profits. The Full Costing method is a method of cost of production (HPP) that considers all production costs, both direct and indirect costs. This study aims to determine whether the application of the full costing method can help Gav's Furniture determine the cost of production accurately. The type of research used is qualitative with a descriptive approach. The types of data used are primary and secondary data with data collection, namely interviews and documentation. The results of the study indicate that by using the full costing method, the cost of production of Gav's Furniture is higher because this method calculates all fixed and variable costs, so that the cost of production is accurate because each cost is included in the components of the cost of production, namely raw materials, labor, and factory overhead. The implication of this research is that the use of the full costing method can assist small and medium-sized enterprises (SMEs) in making more precise pricing decisions and improving profit planning by ensuring that all relevant production costs are properly allocated and considered.
Analisis pengalokasian dan penyajian environmental cost pada Rumah Sakit Umum Monompia GMIBM Kotamobagu Kereh, Keiko Takeshi Dionisius; Saerang, David Paul Elia; Rondonuwu , Sintje
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.341

Abstract

The objective of this study is to analyse the allocation and presentation of environmental costs at Monompia GMIBM General Hospital, Kotamobagu. The research employs a descriptive qualitative method, with data obtained through interviews and document analysis. The results are clear: the allocation of environmental costs has not been implemented systematically. Recognition and measurement of costs are based on the benefits received and previous budget realizations. However, they do not fully comply with applicable accounting standards. It is clear that the presentation and disclosure of environmental costs in the financial statements is limited and not explicitly classified. The study's clear recommendation is a more structured implementation of environmental accounting practices. This will improve accountability and transparency in the hospital's environmental management.
Penerapan ISAK Nomor 35 atas penyajian laporan keuangan GMIM Betlehem Singkil Pancurang Kota Manado Doaly, Zefanya Jeane; Alexander, Stanly W.; Rondonuwu, Sintje
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.346

Abstract

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) No. 35 in the preparation of financial statements at GMIM Betlehem Singkil Pancurang Church, Manado City. ISAK No. 35 provides guidelines for the financial reporting of non-profit entities to ensure greater accountability and transparency. The research employs a descriptive qualitative approach using interviews and documentation for data collection. The findings reveal that the church's financial statements have not yet fully adopted the ISAK No. 35 framework. The financial reporting is limited to a simple cash inflow and outflow report and does not include the five main components required by the standard, namely the statement of financial position, statement of changes in net assets, statement of activities, cash flow statement, and notes to financial statements. The application of ISAK No. 35 is therefore essential to enhance the church's financial accountability and transparency.
Analisis informasi akuntansi diferensial dalam pengambilan keputusan investasi pada perluasan jaringan pipa PDAM Kabupaten Minahasa Utara Mitzy, Mitzy; Saerang, David P. E.; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.349

Abstract

The expansion of the pipe network is a significant investment decision for the North Minahasa District Water Company (PDAM) in its efforts to improve clean water services for the community. Differential accounting information refers to data that compares relevant costs and revenues between investment alternatives to facilitate better decision-making. This study aims to analyze how differential accounting information can be utilized to support investment decisions related to the expansion of the pipeline network at the PDAM. A qualitative research method with a descriptive approach was employed. The results indicate that differential accounting information assists management in identifying relevant costs and revenues, as well as evaluating the feasibility of the available investment options. Therefore, differential accounting information can serve as a valuable analytical tool to support investment decisions concerning pipeline network expansion at the PDAM.
Penerapan ISAK Nomor 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba pada Yayasan Sekolah Luar Biasa Finjil Bitung Makawekes, Marsella Thavitia; Alexander, Stanly W.; Tirayoh, Victorina Z.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.350

Abstract

Accountable and transparent financial reporting is essential for non-profit-oriented entities, including educational foundations, as a form of responsibility to stakeholders in the use of public funds. The Interpretation of Financial Accounting Standards (ISAK) Number 35, issued by the Indonesian Institute of Accountants (IAI), provides specific guidelines for preparing financial statements of non-profit entities. However, in practice, many foundations have not fully understood or implemented this standard consistently. This study aims to evaluate the implementation of ISAK Number 35 at the Finjil Bitung Special Needs School Foundation. A descriptive qualitative method was employed, utilizing in-depth interviews, direct observation, and documentation of the foundation’s financial reports. Data were analyzed by comparing the foundation’s financial reporting practices with the requirements set forth in ISAK Number 35. The results reveal that the financial statements have not been prepared in accordance with ISAK 35, particularly regarding the classification of restricted and unrestricted funds, and the lack of separation between non-profit and operational activities. These findings indicate a limited understanding of applicable accounting standards among the foundation's financial managers. Theoretically, this study contributes to the literature on ISAK 35 implementation in educational non-profit entities. Practically, it highlights the need for improved human resource capacity and encourages the preparation of financial reports that are more accountable and in line with applicable standards
Analisis penerapan penentuan harga jual menggunakan metode cost plus pricing dengan pendekatan full costing pada Kopi Chuseyo Manado Rembet, Pingkan Christy; Budiarso, Novi S.; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.351

Abstract

This study aims to analyze the application of the cost plus pricing method using the full costing approach in determining the selling price at Kopi Chuseyo Manado. The background of the study is based on the franchise policy where the selling price is set centrally, without fully considering the local branch’s production and nonproduction costs. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews and documentation, then analyzed by calculating the cost of goods manufactured using the full costing method and determining the selling price by adding a profit margin. The results show a discrepancy between the centrally determined selling price and the price calculated using the cost plus pricing method. This method is considered more accurate as it includes all relevant costs, helping the business achieve optimal profit and avoid losses due to inaccurate pricing. The study recommends this method for similar MSMEs to improve pricing accuracy.
Penerapan akuntansi pertanggungjawaban sebagai alat evaluasi kinerja manajer pusat biaya pada PT. Royal Coconut Gorontalo Timothy, Melvin Gabrielton; Gerungai, Natalia Y. Telly; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.354

Abstract

Responsibility accounting is a system developed in alignment with the characteristics and activities of a company to ensure that each organizational unit can be held accountable for its performance. This study aims to analyze the implementation of responsibility accounting as a tool for evaluating the performance of cost center managers at PT Royal Coconut Gorontalo. A qualitative descriptive research method was employed. Data were collected through interviews and documentation. The findings indicate that the implementation of responsibility accounting at PT Royal Coconut Gorontalo remains suboptimal. Responsibility reports still aggregate various types of costs into a single account without clear classification. Moreover, the budgeting process is not participatory, leading to discrepancies between the predetermined budget and actual operational conditions in the field.
Analisis kinerja keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Manado dengan menggunakan rasio keuangan dan Common Size Samad, Faturrahman H.; Budiarso, Novi Swandari; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.344

Abstract

This study aims to analyze the financial performance of PT Pelabuhan Indonesia (Persero) Regional IV Manado during the period 2022–2024 using financial ratio and common size analysis. The research method employed is descriptive quantitative with secondary data obtained from the company’s financial statements. The analysis includes liquidity, solvency, profitability, and activity ratios, along with common size analysis of the financial position and income statements. The results show that the current ratio decreased from 2,284% (2022) to 240.7% (2024), while the cash ratio was only recorded in 2022 at 9.07% due to centralized cash management at the head office. Solvency ratios increased, with the Debt to Asset Ratio (DAR) rising from 32% to 38.79% and the Debt-to-Equity Ratio (DER) from 47.05% to 63.38%. Profitability ratios improved, as reflected by increases in ROA, ROE, and NPM to 28.01%, 45.76%, and 8.26% in 2024, respectively. Common size analysis revealed a higher proportion of fixed assets and liabilities, alongside a decrease in equity. Overall, the financial performance demonstrates improvements in profitability and efficiency, although cash management and capital structure remain critical areas. This study provides practical insights for financial management in state-owned port enterprises at the regional level.
Pengaruh Perceived Ease of Use, Perceived Usefulness dan Perceived Risk terhadap pembayaran Cashless pada UMKM di Kota Manado Mangambe, Diony Jasinta; Pontoh, Winston; Datu, Christian
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.355

Abstract

The rapid advancement of digital technology has transformed global payment systems, including in Indonesia, with the increasing adoption of cashless payments that offer greater efficiency, security, and accessibility compared to conventional methods. However, the adoption rate of this technology among Micro, Small, and Medium Enterprises (MSMEs) remains varied. This study aims to examine the influence of perceived ease of use, perceived usefulness, and perceived risk on cashless payment usage among MSMEs in Manado City. A quantitative approach was employed with a population comprising MSME actors who use cashless payments. A total of 95 respondents were selected through purposive sampling. Data were collected via questionnaires and analyzed using multiple linear regression with the JAMOVI software. The results reveal that perceived ease of use has a positive and significant effect on cashless payments, perceived usefulness has a positive but insignificant effect, and perceived risk has a negative and insignificant effect. These findings indicate that ease of use is the primary driver of cashless payment adoption among MSMEs, while perceived usefulness and perceived risk do not significantly influence adoption. This study contributes to the development of the Technology Acceptance Model (TAM) literature in the MSME context and provides practical implications for digital payment service providers to enhance cashless payment adoption.

Page 1 of 3 | Total Record : 29

 1   2   3 

Filter by Year

2025 2025


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)