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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 penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja manajer pusat biaya pada Hotel Biz Manado Winowoda, Sabrina Sheren; Alexander, Stanly W.; Tangkuman, Steven J.
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.196

Abstract

Responsibility accounting is an effective accounting system used to accurately measure and evaluate the activities of responsibility centre managers within a company. It is based on comprehensive information available at each responsibility centre. This study will determine how responsibility accounting should be applied in assessing the performance of cost centre managers at Hotel Biz Manado. This research was conducted using a qualitative approach with a descriptive analysis method. We used two data collection techniques: interviews and documentation. This study shows that Hotel Biz Manado has successfully implemented responsibility accounting. They have an organisational structure, budget planning, account code classification, and accountability reports. However, they still need to classify controllable and uncontrollable costs in their reports. Overall, Hotel Biz Manado performs well in their cost centre. They excel in their work and planning process, as well as in controlling and realising costs.
Pengukuran kinerja dengan perspektif keuangan dan pelanggan pada CV. Kombos Manado 1 Sahabati, Nathasya Claritha Edith; Alexander, Stanly W.; Lambey, Robert
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.197

Abstract

Performance measurement is not only viewed from a financial perspective, but can also be viewed from a non-financial perspective, such as the customer perspective. The financial and customer perspectives are related because a company cannot make a profit unless customers use its products or services. Performance is measured from a financial perspective to see whether the business strategy and its implementation have a significant impact on increasing the company's profits, while from a customer perspective it looks at how the company sells its goods or services to achieve better profits. The purpose of this research is to find out how the performance of CV Kombos Manado 1 is based on financial and customer perspectives. The research results show that the performance measurement from financial and customer perspective can be said to be good in terms of the company's ability to meet short-term obligations and to retain old customers and gain new customers.
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
Penyajian laporan keuangan entitas berorientasi nonlaba berdasarkan ISAK Nomor 35 pada Yayasan Panti Asuhan “Pononiungan” Bolaang Mongondow Malasai, Firginia; Elim, Inggriani; 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.214

Abstract

A non-profit entity is one that is engaged in community service and has no intention of seeking profit. Non-profit entities obtain their funds from donors or contributors who do not expect a return on their investment. It is crucial that non-profit entities be held accountable, particularly in light of the growing number of foundations and community organisations. Funders and the community must be provided with clear financial reports that explain the entity's performance and resources. This study will determine the presentation of financial statements of non-profit entities based on ISAK 35 at the Pononiungan Orphanage Foundation in Bolaang Mongondow. This thesis employs a descriptive qualitative analysis method. The results are clear: the Pononiungan Orphanage Foundation in Bolaang Mongondow has adjusted its financial statements to align with the ISAK Number 35 standard. This comprises comprehensive income statements, cash flow statements, net asset change statements, and notes to the financial statements.
Dampak beban, pendapatan, dan beban pokok penjualan terhadap laba usaha dalam isu kenaikan harga minyak dunia pada perusahaan manufaktur sektor basic materials Baware, Denray; Budiarso, Novi Swandari; Wangkar , Anneke
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.227

Abstract

Operating profit is a measure that assesses how healthy and efficient a company is in conducting its operational activities. This study aims to determine whether there is an effect of operating expenses, operating income, and the cost of goods sold on operating profit amidst the issue of rising global oil prices in basic materials sector manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The analytical method used in this thesis is quantitative with an associative approach, which aims to determine the influence and relationships that occur. The data analysis technique in this study uses multiple linear regression. The data processing for this study is conducted using the Jamovi software tool. The results show that there is a significant positive effect of operating expenses and operating income on operating profit, and a significant negative effect of the cost of goods sold on operating profit in basic materials sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period.
Analisis varians biaya dalam mengukur efektivitas pengendalian biaya operasional pada Usaha Fellow Coffee Manado Pangaribuan, Bintang Krisdayanti; Tirayoh , Victorina Z.; 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.233

Abstract

Cost variance is the difference between budgeted costs and actual costs incurred.  Operating costs are the expenses incurred by an organization to carry out its activities.  When variances occur, controlling the costs associated with these variances is very important for the sustainability of business operations.  Fellow Coffee Manado, as the object of research, is a cafe that sells coffee and non-coffee beverages as well as heavy meals.  The purpose of this research is to measure the effectiveness of operational cost control at Fellow Coffee Manado using cost variance analysis. The research method used is qualitative descriptive, which aims to describe the effectiveness of operational cost control at Fellow Coffee Manado through cost variance analysis. The results of this study indicate the presence of cost variance in several components of operational costs, both favorable and unfavorable variances (unfavorable).  The operational costs for the year 2023 that experienced unfavorable variances occurred in October, while favorable variances took place from January to September and from November to December.  The causes of the variances in these costs should also be noted.  For the control of the company's operating costs to be good and effective, it is due to the preparation of the budget and efforts to improve the budget and actual performance of Fellow Coffee Manado. The researcher hopes that in the future, the company will continue to prepare a better budget, along with monitoring and evaluation.
Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara Kojo, Melki Josenli; Pusung, Rudy J.; 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.235

Abstract

Reidy Bakery is the leading producer of bread and doughnuts. The company still uses a simple method to determine the cost of production. This study set out to determine the calculation of the cost of production and how this affects the selling price at Reidy Bakery. The method used is a descriptive method with a qualitative approach. We collected data through observation and interviews. The results clearly showed that Reidy Bakery included indirect labour costs in its calculation of production costs. The full costing method is the only way to calculate the cost of production. It includes all costs involved in the production process. The variable costing method does not include fixed factory overhead costs. Reidy Bakery should use both the full costing method and the variable costing method to determine the cost of production. The full costing method calculates all costs involved in the production process, providing an accurate overview of actual costs. The variable costing method is ideal for short-term decision-making, such as when fulfilling special orders or orders in large quantities, as it focuses on costs that change with production volume.
Analisis profitabilitas dalam isu perubahan iklim global pada CV. Kelapa Inti Murni Bunga, Vanesa Putri; Maradesa, Djeini
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.238

Abstract

Climate change is a global issue that remains a significant topic of discussion among many countries, including Indonesia. This is clearly expected to impact companies in areas such as sales and company profits. To analyze the risks and opportunities related to climate change on the profits generated by a company, it is essential to measure using profitability ratios. Profitability measures a company’s ability to generate profit from a certain level of sales, assets, and equity capital. This study aims to analyze the profitability in the context of global climate change issues at CV. Kelapa Inti Murni. This research is qualitative with a descriptive approach. The types of data used are quantitative and qualitative. Data sources include primary and secondary data. Data collection methods used are observation, interviews, and document analysis. The data analysis method employs profitability ratios. The research findings indicate that profitability at CV. Kelapa Inti Murni is related to climate change. If there is a climate change event such as excessive heat, the company's profitability is expescted to decrease due to reduced sales or minimal profits. Overall, the company's profitability is considered quite good as it is above the industry average, except for return on equity which remains below the industry average standard.
Penerapan metode full costing dan variable costing dalam perhitungan biaya produksi pada PT. Fortuna Inti Alam Anggaria, Astria; Gerungai, Natalia Y. T.; 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.240

Abstract

PT. Fortuna Inti Alam is an industrial company in the field of ground coffee. The problem in this study is PT. Fortuna Inti Alam in calculating production costs using the direct costing method. The purpose of this study is to determine the comparison of the full costing method, variable costing and direct costing methods that have been used by the company. The method used in this study is qualitative using primary data. Data collection methods are carried out by observation, interviews, and documentation. The results of the study indicate that the calculation of production costs carried out by PT. Fortuna Inti Alam produces a cost of Rp 2,500,238,866. The calculation of production costs carried out using the full costing method produces a result of Rp 2,720,108,539. The calculation carried out using the variable costing method produces a result of Rp 2,450,388,866. This is because in the calculation of the variable costing method, fixed factory overhead costs are not taken into account.
Optimalisasi biaya produksi dan peningkatan laba melalui analisis biaya volume dan laba pada Dolphin Bakery Katemba, Destiana; Sabijono, Harijanto; 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.241

Abstract

Cost Volume Profit analysis (CVP) is a technique or tool that provides an unparalleled understanding of a company's costs, sales volume, and profit earned over a certain period. It does this by offering a clear explanation of the relationship between a company's costs, volume, and profit. This study will determine how production costs can be optimized and profits increased through the analysis of volume costs and profits in Dolphin Bakery. This study employs a qualitative descriptive research method. The results demonstrate that the contribution margin has exceeded fixed costs, significantly contributing to the company's profit. The break-even point indicates that revenue has exceeded the point of no profit and loss, while the margin of safety shows that the maximum number of sales is safe. These findings highlight the necessity for effective planning and pricing strategies to achieve higher profit targets.

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