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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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Analisis penetapan tarif kamar menggunakan metode activity based costing pada Merapi Merbabu Hotel Bekasi Matheos, Militia; Alexander, Stanly W.; Kalalo, Meily Y. B.
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.144

Abstract

Every hotel has the same goal, namely increasing sales of room services at a high percentage level. One way that management can take to achieve a high percentage level is by setting appropriate room prices. The purpose of this research is to find out the calculations for Merapi Merbabu Hotel Bekasi, whether in the process an appropriate calculation of the basic price of service products has been realized, and has taken into account the actual costs absorbed. The type of research used in this research is descriptive qualitative research. Data collection techniques use interviews, observation and documentation. The research results show that the overall calculation using the activity-based costing method for the basic price per room type is understate or below the basic price calculation carried out by the Merapi Merbabu hotel. Applying Activity Based Costing to determine room rates is more efficient because it can allocate various activity costs to each room type appropriately based on the consumption of each activity.
Analisis perhitungan penyusutan aset tetap dalam rangka memenuhi kewajiban perpajakan pada PT. IR Struktur Papua Kiling, Jessica Natalia; Warongan, Jessy D.L.; Weku, Priscillia
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.152

Abstract

This research aims to find out how the calculation of depreciation of fixed assets in order to fulfill tax obligations is in accordance with Law No.7 of 2021 and to find out how tax planning uses the fixed asset depreciation method for tax payments by PT. IR Structure of Papua. The type of research used is descriptive qualitative, namely by describing and analyzing existing situations and problems, especially regarding depreciation of fixed assets. The research results show that PT. IR Structure Papua uses the straight-line method in calculating depreciation of fixed assets, but this method cannot help in minimizing tax payments. Based on the calculations that have been carried out, if the company uses the declining balance method, it results in a greater depreciation expense so that the resulting tax will be lower. In tax planning, the declining balance method is more appropriate in minimizing income tax payments in the initial year of depreciation so that the company can make tax savings for other operational activities of the company. So, it is known that companies need to change depreciation methods so that tax planning in minimizing tax payments can be more effective.
Determinan kualitas laba Tampubolon, Tamara Cheryll; Rondonuwu, Sintje
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.166

Abstract

The company's ability to survive in the pandemic era is an important consideration for investors when making an investment. This ability can be assessed based on the profit quality signal provided by the company. Earnings quality can be influenced by various factors, including profit growth, company size, and company life cycle. This research is aimed for looking at the influence of profit growth, company size, and company life cycle on profit quality. The objects studied in this research are IDX 30 or the 30 most fundamental companies on the Indonesian Stock Exchange. This type of research is quantitative research with a total sample of 13 companies. It is concluded that earnings growth has a significant negative influence on earnings quality, while company size has no influence on earnings quality, and the company life cycle has a significant negative influence on earnings quality.
Analisis kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan Metode Multi Attribute Decision Making (MADM) Lalonsang, Junior T. A.; Karamoy, Herman
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.168

Abstract

Financial performance analysis is an essential tool for objectively evaluating the health and effectiveness of banks. This study aims to analyze the financial performance of banking companies listed on the Indonesia Stock Exchange using the Multi Attribute Decision Making (MADM) method. This research is qualitative with a descriptive and comparative approach. The Analytic Hierarchy Process (AHP) method is used to determine the criteria weights, while the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) is employed to rank the companies based on their performance. The data used includes key financial ratios such as DER, ROA, ROE, NIM, Cost to Income Ratio, Operating Margin, Current Ratio, and Quick Ratio. The results show that based on the AHP method, Bank Tabungan Pensiunan Nasional Syariah (BTPS) has the best performance, followed by Bank Central Asia (BBCA), Bank Rakyat Indonesia (BBRI), Bank Mega (MEGA), and Bank Mandiri (BMRI). Meanwhile, the TOPSIS method results indicate that Bank Tabungan Pensiunan Nasional Syariah (BTPS) remains in the top position, followed by Bank Central Asia (BBCA), Bank Mega (MEGA), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). These differences highlight the variation in the relative assessment of each criterion depending on the approach used. This study concludes that MADM, particularly AHP and TOPSIS, is effective in comprehensively and objectively evaluating the financial performance of banking companies, providing valuable insights for stakeholders in the Indonesian banking sector.
Analisis Break Even Point sebagai Alat Perencanaan Laba pada CV Angin Mamiri Bitung Rachman, Indah Nur Ainy; Alexander, Stanly W.; Latjandu, Lady Diana
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.171

Abstract

This research aims to analyze the break-even point as a profit planning tool at CV.Angin Mamiri Bitung. The type of research used is descriptive qualitative research. The data used are primary data collected through observation, interviews, and documentation methods. The results of the research indicate that the company has achieved sales above the break-even point, indicating that the company has generated profits in 2022 and 2023. Calculation of the break-even point assists in determining the margin of safety. The results for the margin of safety of CV. Angin Mamiri Bitung are within a safe limit, meaning that if the company experiences a decrease in sales volume, it will not have a significant impact if it remains above the calculated break-even point.
Sinyal kinerja keuangan sebelum dan sesudah pencabutan status darurat pandemi COVID-19 Dwiki Rama Sbastian; Pontoh, Winston; Tangkuman, Steven Josia
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.173

Abstract

Financial performance is a measure that definitively assesses how healthy and efficient a company is in managing its resources. This research will determine whether there are differences and correlations in earnings quality, profitability, and leverage, which indicator of financial performance, before and after the revocation of the COVID-19 pandemic emergency status in 2023 for companies with large market capitalizations on the Indonesia Stock Exchange. This thesis employs a quantitative analytical method with a comparative-associative approach to identify differences and relationships. This study employs two analytical tools: the Mann-Whitney Test and Spearman's correlation test. The results clearly show that there are no significant differences or correlations in earnings quality, return on assets, or debt to assets ratio before and after the revocation of the emergency status. However, there is a significant negative correlation between the debt to assets ratio and return on assets before and after the revocation of the 2023 emergency status.
Kinerja keuangan berbasis Economic Value Added: Studi kasus pada PT Telkom Indonesia Tbk Sukarno, Siti Rahma; 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.174

Abstract

Measurement of financial performance is a systematic evaluation and analysis of a company's financial condition. Economic Value Added is a method to assess a company's financial performance by measuring the economic value created after accounting for the cost of capital. The purpose of this study is to determine the financial performance of PT Telkom Indonesia Tbk for 2020-2023 period using Economic Value Added Method. The research method used is descriptive qualitative. The result shows that the financial performance of PT Telkom Indonesia Tbk, based on the analysis of Economic Value Added (EVA) from 2020 to 2023 is considered good, where the value of EVA is EVA>0, or for four consecutive years the company EVA shows a positive result. This shows that PT Telkom Indonesia Tbk has succeeded in generating economic added value for the company from the capital invested by funders.
Analisis penerapan sistem pengendalian manajemen dengan four levers of control (belief and diagnostic control system) pada PT Bank Negara Indonesia (persero) Tbk Cabang Tomohon Ludong, Jurgen Gabriel Erick; Pangerapan, Sonny; Latjandu, Lady Diana
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.176

Abstract

Management control is one of the systems that can assist top-level management in efforts to achieve goals and control all business activities within an organization. There are several systems commonly used by companies in managing their operations, one of which is the Four Levers of Control. This research discusses how the management control system in Bank Negara Indonesia, Tomohon branch, is evaluated using the Four Levers of Control model, focusing on the Belief and Diagnostic Control System. The method used in this research is qualitative descriptive method, employing data collection methods such as interviews, observations, documentation, and literature review. Through this research, it was found that the Four Levers of Control, particularly focusing on the Belief and Diagnostic Control System, can have a positive influence on improving the performance of Bank BNI Tomohon branch.
Metode pembebanan biaya dan penentuan harga jual: studi kasus pada CV Emilysia Indo Bahari Sengkandai, Elsye Irene; Alexander, Stanly W.; Gerungai, Natalia Y. T.
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.189

Abstract

The objective of accurate costing is to calculate and measure the cost of resources used with the greatest possible precision. In normal circumstances, the selling price of goods or services must cover the costs incurred by the company. This study will determine the application of the full costing method and the variable costing method in calculating the cost of production to determine the selling price at CV Emilysia Indo Bahari. The analysis is qualitative. The study results clearly show that the full costing method results in higher costs and selling prices compared to the variable costing method. The full costing method produces a selling price of IDR 30,824 for Baby Tuna size 6-10, while the company's selling price is IDR 20,500. The variable cost method produces a selling price of IDR 21,625, which is almost equal to the company's selling price.
Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado) Azis, Taufiqurrahman; Pontoh, Winston; Korompis, Claudia W. 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.191

Abstract

Good interaction between the management accounting system and decentralization will give positive results to the manager's performance due to the alignment of information and decision-making that can improve the company's performance. The purpose of this study to find out the effect of decentralization on manager performance mediated by management accounting system on dealerships and showrooms in Manado City. This study used an extended multiple regression analysis model with an analytical path model. The results of decentralization research directly affect the significance of managerial performance. It means that the greater the degree of delegation of authority and responsibility of top management to middle and lower managers in the form of decision-making, the higher the managerial performance. Decentralization has a significant effect on the management accounting system, but the management accounting system has no significant effect on the manager's performance. From these results, the management accounting system was unable to mediate the influence of decentralization on manager performance.

Page 4 of 11 | Total Record : 109

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