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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 109 Documents
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Pengaruh biaya produksi, biaya kualitas, dan biaya pemasaran terhadap laba bersih pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2022-2023 Warbung, Kasih Michelly Kesya; Pontoh, Winston; Latjandu, Lady Diana
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.389

Abstract

This study aims to analyze the effect of production costs, quality costs, and marketing costs on net profit in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2022–2023. The research is motivated by the need to understand how efficient cost management serves as a signal of corporate performance in the post-pandemic recovery period. Using a quantitative associative approach with multiple linear regression analysis, the study utilizes secondary data from audited annual financial statements of 116 firm-year observations. The results reveal that quality costs and marketing costs have a significant positive effect on net profit, while production costs show no significant effect. Simultaneously, all three cost variables significantly influence net profit. These findings indicate that strategic allocation of quality and marketing expenditures strengthens profitability and provides a positive signal to investors regarding the company’s financial performance. This study contributes to the cost management and signaling theory literature by empirically demonstrating the importance of efficient cost structure in enhancing firm profitability and market perception.
Pengaruh literasi keuangan, gaya hidup, dan sikap keuangan terhadap manajemen keuangan (Studi pada mahasiswa Akuntansi Universitas Sam Ratulangi Manado) Makahinda, Edgar Eleazar; Lambey, Robert; 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.396

Abstract

This study is motivated by financial issues arising in the digital finance era, where financial management serves as a solution to these problems. The purpose of this research is to empirically examine the influence of financial literacy, lifestyle, and financial attitudes on personal financial management. The object of this research is Accounting Students at Sam Ratulangi University, Manado, and the type of research applied is quantitative research using primary data. The sample was determined through a non-probability sampling method with purposive sampling technique. The results indicate that lifestyle and financial attitudes have a significant positive influence on financial management, while financial literacy shows no significant effect. Simultaneously, the three variables have a significant influence on student financial management, explaining 40.9% of the variation in financial management.
Analisis laporan arus kas untuk mengukur tingkat likuiditas pada PT. Sumber Jaya Adiperkasa Kota Tobelo tahun 2022-2024 Tuatanassy, Sesillia; Sondakh, Jullie J.; 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.403

Abstract

The cash flow statement is one of the financial reports that presents the inflow and outflow of a company’s cash within a specific period. This study aims to determine the liquidity level of PT. Sumber Jaya Adiperkasa Tobelo for the period 2022–2024 based on the cash flow statement. The research method used is descriptive qualitative. The results show that the company’s cash flow experienced fluctuations. Operating cash flow decreased in 2022 but increased in 2024. Investment cash flow increased in 2022 but declined in 2024, while financing cash flow decreased and then rose again in 2024. The liquidity level, measured using the cash ratio, increased over the last three years with an average of 272%, indicating that the company’s financial condition is in good standing because the cash flow statement is able to cover the company’s short-term liabilities.
Analisis implementasi akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Wanua Wenang Manado Gracia, Hana; Budiarso, Novi Swandari; 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.407

Abstract

Responsibility accounting is a system used to evaluate managerial performance in cost centers based on accountability for costs and revenues. This study analyzes the implementation of responsibility accounting in assessing cost center performance at PDAM Wanua Wenang Manado using a descriptive method, with data collected through interviews, observations, and documentation. The results show that the system has been implemented fairly well, though improvements are needed in classifying controllable and uncontrollable costs. Accountability reporting is conducted through budget-to-actual comparisons, revealing several significant budget variances.
Sistem pengendalian internal pemberian kredit mantap pensiun (Studi kasus pada PT Bank Mandiri Taspen KC Manado) Pandelaki, Elsa Roviany; Sondakh, Jullie Jeanette; 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.390

Abstract

Internal control systems are crucial in ensuring the effectiveness of banking operations, especially in the credit sector where default risk is high. PT Bank Mandiri Taspen, focusing on pension-based lending through the Kredit Mantap Pensiun (KMP) program, offers loans to retirees with automatic pension deductions. Although designed as a low-risk product, recent increases in non-performing loans indicate weaknesses in the implementation of internal control mechanisms. This study analyzes the application and effectiveness of the internal control system in the KMP credit process at PT Bank Mandiri Taspen KC Manado using the COSO framework, which includes control environment, risk assessment, control activities, information and communication, and monitoring. Employing a qualitative case study method, data were collected through interviews, observations, and documentation of credit administration processes. Results show that internal controls are generally well implemented, particularly in the control environment and information communication. However, limitations in supervision and data integration weaken the effectiveness of monitoring and risk assessment. The findings reaffirm the relevance of the COSO framework in managing risks within pension-based lending institutions. The study recommends strengthening staff competency, enhancing monitoring mechanisms, and utilizing digital audit tools to prevent credit irregularities. These insights contribute to improving accountability and credit governance in specialized banking sectors.
Analisis implementasi kebijakan penjualan kredit dan pengendalian risiko kredit dalam upaya meningkatkan profitabilitas (Studi pada PT Trakindo Utama Manado) Mamahit, Debora Cindy; Karamoy, Herman; Kalalo, Meily Y. B.
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.397

Abstract

This study examines the implementation of credit sales policies and credit risk control and their influence on profitability at PT Trakindo Utama Manado. Maintaining profitability amid credit-based transactions is essential for the company’s financial stability. This research adopted a qualitative method with a case study approach, in which data were collected through in-depth interviews and documentation. The results reveal that the company’s credit sales policy, conducted through leasing partners, however, the segregation between sales and collection functions remains incomplete. The primary risks identified include payment delays and customer defaults, which are mitigated through preventive, detective, and corrective actions based on the 5C credit principles (Character, Capacity, Capital, Collateral, and Condition). The study recommends stricter adherence to credit procedures, clearer separation of duties, and deeper assessment of the Capital and Condition criteria to strengthen cash flow, minimize risk, and sustain profitability. This research contributes to the literature on the nexus between credit policy, risk management, and financial performance within Indonesia’s heavy equipment industry.
Analisis perencanaan dan pengendalian biaya operasional serta pendapatan operasional dalam meningkatkan laba pada The White House Hotel Manado Mokorimban, Vanisa; Rondonuwu, Sintje; 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.404

Abstract

This study analyzes the planning and control of operational costs and revenues to enhance profitability at The White House Hotel Manado. Employing a qualitative case study approach, data were collected through in-depth interviews, observation, and documentation related to the hotel’s financial and managerial operations. The findings indicate that comprehensive cost planning and effective control mechanisms significantly contribute to maintaining operational efficiency and profit growth. However, inefficiencies remain in labor, utilities, and material costs due to limited coordination across departments. The study highlights the synergy between cost management and revenue optimization as a key determinant of profitability. This research contributes to managerial accounting literature by offering empirical insights into how cost planning and control strategies can support sustainable profitability in medium-scale hotels. The novelty of this study lies in its focus on the integrated relationship between cost control practices and revenue performance within the hospitality industry.
Analisis Efektivitas Sistem Informasi Akuntansi terhadap Prosedur Bongkar Muat pada PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Fardiana, Fadillah Mutiara Nahza; Pusung, Rudy J.; Lintong, Diana Nova
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.415

Abstract

Loading and unloading activities at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung play an important role in supporting the smooth flow of logistics and operational efficiency of the company. However, loading and unloading processes that are not fully integrated in real time have the potential to cause delays in information, cost inefficiencies, and obstacles in internal control. This study aims to analyze the effectiveness of the implementation of the Accounting Information System (AIS) on loading and unloading procedures in improving the efficiency and accuracy of the company's operational data management. This study uses a qualitative case study method with data collection techniques through interviews and documentation at the Finance Division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The results show that the company has implemented a system capable of recording, controlling, and reporting loading and unloading activities in an integrated and real-time manner. Based on an analysis using the five components of COSO internal control, the accounting information system implemented is considered to be effective. This system produces accurate information, improves time and cost efficiency, strengthens internal control, and supports the application of the Just In Time (JIT) principle in operational activities.
Penerapan metode full costing dalam menentukan harga pokok produksi pada Pabrik Tahu Langgeng Jaya Rohadi, Erika Ambarwati; Pusung, Rudy J.; Latjandu, Lady Diana
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.417

Abstract

Accurate determination of the cost of goods manufactured (COGM) is essential for ensuring competitive pricing and sustainable profitability, particularly for micro and small enterprises that commonly rely on informal cost records. However, many small-scale food producers still calculate production costs based on estimates that exclude indirect and fixed cost components, resulting in understated product costs and suboptimal pricing decisions. This study aims to analyze the application of the full costing method in determining COGM at Langgeng Jaya Tofu Factory and to compare it with the conventional approach used by the business. Using a qualitative case study, data were collected through interviews, direct observations, and documentation of cost components. The results reveal that the full costing method provides a more comprehensive and accurate representation of production costs by incorporating auxiliary materials and asset depreciation, which were previously omitted. The total annual production cost amounted to IDR851,718,660 for 28,800 boards of tofu, yielding a COGM of Rp29,573 per board—higher than the company’s prior estimate of IDR26,020. These findings indicate that neglecting fixed and indirect costs leads to cost distortions and unrealistic pricing. This study contributes to the literature by demonstrating the applicability and practical relevance of full costing for small traditional food manufacturers and provides evidence-based recommendations to enhance cost management and pricing accuracy in micro and small enterprises.

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