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 102 Documents
 7   8   9   10   11 
Analisis perhitungan dan pelaporan Pajak Pertambahan Nilai atas subsidi LPG berdasarkan PMK Nomor 11 tahun 2025 pada agen gas LPG 3 kg PT Fortuna Inti Gas di Kabupaten Minahasa Selatan Keintjem, Given Pieter; Sabijono, Harijanto; Kapojos, Peter 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.360

Abstract

This study aims to explore how PT Fortuna Inti Gas calculates and reports Value Added Tax (VAT) on the sale of subsidized 3-kg LPG in accordance with the provisions of Minister of Finance Regulation (PMK) No. 11 of 2025. It also examines the challenges faced by the company and the strategies implemented to ensure tax compliance. The research uses a descriptive qualitative method, with data collected through interviews, observations, and document analysis. The findings show that the company calculates VAT based on the difference between the agent's selling price and the purchase price from Pertamina, using a tax rate of 1.1/101,1. Reporting is carried out monthly through the e-Faktur system. However, the company faces several obstacles, including limited human resources familiar with the updated regulations, technical issues with the reporting system, and a lack of internal data synchronization. To overcome these issues, PT Fortuna Inti Gas applies several strategies, such as internal training, the development of standard operating procedures for tax reporting, and collaboration with tax consultants. The results highlight the importance of regulatory understanding and administrative readiness in ensuring proper and sustainable tax compliance.
Analisis Du Pont dalam menilai kinerja keuangan pada perum perumnas proyek Kepulauan Riau Ante, Jeine Margareta; Budiarso, Novi Swandari; Gerungai, Natalia Y. T.
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.361

Abstract

This study applies the Du Pont analysis method to evaluate the financial performance of Perum Perumnas Riau Islands Project for the period 2020–2024. The Du Pont framework decomposes Return on Equity (ROE) into three components: net profit margin, asset turnover, and equity multiplier, allowing a comprehensive assessment of profitability, efficiency, and leverage. This research employs a quantitative approach using secondary data from the company’s financial statements. The findings reveal that the company’s financial performance improved significantly over the study period, with ROE consistently increasing and exceeding the industry average. The improvement was mainly driven by higher asset utilization efficiency and stronger returns on equity. However, the analysis also indicates a growing dependence on debt, which increases financial risk. These results highlight the importance of effective risk management strategies to ensure sustainable growth and maintain long-term financial stability.
Analisis penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada usaha mikro di Toko C2 Mart5 Kamalaheng, Afrilia; Mawikere, Lidia M.; Maradesa, Djeni
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.357

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were introduced to simplify financial reporting for MSMEs and improve business accountability. This study aims to analyze the application of SAK EMKM in financial reporting practices at C2 Mart, a micro business operating in Minahasa Regency. Using a qualitative descriptive approach, data were collected through interviews, documentation, and observation of the store’s accounting practices. The findings reveal that C2 Mart utilizes a digital application to manage transactions and generate financial reports, including the statement of financial position and income statement. However, these reports are not fully aligned with SAK EMKM, particularly regarding asset depreciation, liabilities, and the absence of notes to financial statements. The study highlights the importance of improving accounting literacy among micro-entrepreneurs and enhancing the role of simple digital accounting tools in supporting standardized financial reporting. This research contributes to the discourse on MSME financial management by showing the gap between digital accounting practices and compliance with SAK EMKM, offering insights for regulators, practitioners, and small business owners.
Penerapan metode cost plus pricing dalam rangka penetapan harga jual mie mentah pada Bakmi Kriting Glodok Kasenda, Novelia Deiya Thresia; Alexander, Stanly W.; 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.362

Abstract

This study definitively examines the application of the cost-plus pricing method in determining the selling price of raw noodles at Bakmi Kriting Glodok. The problem is that the company has always calculated production costs and selling prices using a very simple method. This method does not fully incorporate all production cost elements in accordance with accounting principles. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation of production activities and financial records. The analysis shows that the company has not included all overhead costs, such as equipment depreciation and other factory overheads, in its cost of goods manufactured. This leads to inaccuracies in determining the selling price. The study uses the cost-plus pricing method. This recalculates the production cost and applies a markup to determine a more accurate selling price. The findings show that the selling price determined through the cost-plus pricing method provides a more realistic reflection of production costs and ensures that the business can set competitive prices while maintaining profitability. The results are clear: systematic pricing methods are vital for improving cost control, decision-making and long-term business sustainability.
Analisis perhitungan dan pelaporan Pajak Penghasilan pasal 25 berdasarkan UU Nomor 7 Tahun 2021 di Laboratorium Klinik Kanaka Tumbelaka, Dean Enriqe; Sondakh, Jullie J.; 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.374

Abstract

This study evaluates the compliance of Income Tax Article 25 (PPh Pasal 25) calculation and reporting at Kanaka Clinical Laboratory with the provisions of Law No. 7 of 2021 on the Harmonization of Tax Regulations. Using a qualitative descriptive approach, data were collected through interviews and document analysis of the company’s 2023 tax records. The findings reveal a significant discrepancy between the calculated Income Tax payable under the reduced rate of 11% (IDR 154,964,150) and the amount reported in the Annual Tax Return (IDR 195,709,635), resulting in an overpayment of IDR 40,745,485. This discrepancy indicates potential misapplication of tax rates or classification errors. Nevertheless, the study finds that the administrative process of reporting—including installment payments, filing deadlines, and submission procedures—complies with the legal requirements of Law No. 7 of 2021. These results highlight the importance of accurate tax calculation and internal controls to ensure compliance and minimize financial risk for corporate taxpayers.
Pengaruh financial stability dan ineffective monitoring terhadap kecurangan laporan keuangan pada perusahaan farmasi yang terdaftar di BEI pada tahun 2019-2023 Budiman, Tyara Regina; Karamoy, Herman; Maradesa, Djeini
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.375

Abstract

This study examines the influence of financial stability and ineffective monitoring on financial statement fraud in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach with purposive sampling, 35 observations from seven companies were analyzed. Financial stability was measured by asset change (ACHANGE), ineffective monitoring was proxied by the proportion of independent commissioners (BDOUT), and financial statement fraud was assessed using the Beneish M-Score. Multiple regression analysis revealed that financial stability has a positive and significant effect on financial statement fraud, while ineffective monitoring has no significant effect. However, when tested simultaneously, both variables jointly have a significant impact on financial statement fraud, with a coefficient of determination (R²) of 21.9%. These findings support the fraud triangle theory, emphasizing financial pressure as a driver of manipulation, and highlight the importance of strengthening internal monitoring systems to mitigate fraud risk.
Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing dan variabel costing untuk menentukan harga jual pada UMKM Kripik Pisang Chelsilo Wati, Ricky Katuuk; Saerang, David P. E.; Gerungai, Natalia Y. Telly
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.379

Abstract

The increasingly complex and competitive business environment requires micro, small, and medium enterprises (MSMEs) to manage accurate cost information in determining production costs and selling prices. This study aims to analyze the calculation of cost of goods manufactured using full costing and variable costing methods to determine the selling price of Chelsilo Banana Chips MSME. This research employed a quantitative descriptive approach by collecting data directly from the enterprise’s financial records and production activities. The results show that the enterprise’s existing calculation produced a cost of IDR 65,376 per kilogram with a selling price of IDR 80,000 per kilogram. Using the full costing method resulted in IDR 74,820 per kilogram, while the variable costing method resulted in IDR 68,485 per kilogram. Determining the selling price using the mark-up method produced a selling price of IDR 89,784 per kilogram (20% mark-up) under full costing and IDR 82,866 per kilogram (21% mark-up) under variable costing. These findings highlight the importance of accurate cost allocation methods to improve pricing decisions and profitability for MSMEs.
Penerapan perhitungan harga pokok produksi dengan menggunakan metode job order costing pada CV. Karya Wenang Manado Rompas, Renaldo Noel Cristiano; Mawikere, Lidia M.; Lintong, Diana N.
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.383

Abstract

Accurate calculation of production costs is essential for determining the selling price and profitability of manufacturing companies. This study aims to examine the application of the job order costing method in calculating the cost of goods manufactured (COGM) at CV Karya Wenang Manado, a digital printing company specializing in calendar production. The research employed a qualitative descriptive approach with data collected through interviews, observation, and documentation. The findings indicate that the company’s current cost calculation is incomplete, particularly in allocating factory overhead costs, as depreciation and additional costs were not recorded. Using the job order costing method, the calculated COGM amounted to IDR 6,698,333 or IDR 13,400 per unit, compared to the company’s calculation of IDR 9,740,000 or IDR 19,480 per unit. This difference of IDR 3,041,667 demonstrates that the job order costing method provides a more accurate and efficient cost allocation, leading to a more realistic determination of selling price and higher profitability. The study contributes to the literature by emphasizing the importance of adopting appropriate cost accounting methods for small and medium enterprises in the printing industry.
Analisis Penerapan Target Costing Dalam Pengendalian Biaya Produksi Untuk Efisiensi Proses Produksi Pada UD. Sumber Rejeki Lomboan, Treysia Yuliani; Pusung, Rudy J.; Mintalangi, Syermi S. E.
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.387

Abstract

To be able to get maximum profit is the general goal of a company. Cost is one of the factors that affect profit, so the company must understand the financing process properly in order to maximize profit and reduce production costs. The purpose of this study is to determine how the application of target costing as a tool to control production costs and how the application impacts UD. Sumber Rejeki. The research method used is qualitative research that uses descriptive analysis. By using the target costing method, it can have an impact on increasing profits where the profit obtained by the company was previously 50% and increased to 60% after the target costing method was applied, in accordance with the company's expectations.
Pengaruh literasi keuangan, pemahaman SIA, dan lingkungan sosial terhadap mitigasi penipuan keuangan pada penggunaan transaksi digital mahasiswa akuntansi Universitas Sam Ratulangi Manado Supu, Inka Shefrani; Karamoy, Herman; 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.393

Abstract

This study investigates the influence of financial literacy, understanding of accounting information systems (AIS), and social environment on financial fraud mitigation in the use of digital transactions among Accounting students at Sam Ratulangi University, Manado. The increasing adoption of digital financial services by students has heightened their exposure to potential fraud risks. This research employs a quantitative approach with survey data collected from 267 respondents. Multiple linear regression analysis is applied to test the hypotheses. The results reveal that financial literacy and social environment significantly affect financial fraud mitigation, while understanding of AIS shows no significant effect. Simultaneously, the three variables collectively influence students’ ability to mitigate financial fraud in digital transactions. These findings provide theoretical and practical implications for higher education institutions, regulators, and financial service providers to strengthen digital financial education and preventive measures against fraud.

Page 10 of 11 | Total Record : 102

 7   8   9   10   11 

Filter by Year

2023 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)