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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 116 Documents
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Evaluasi penerapan direct production cost pada PT. Fortuna Inti Alam Makakombo, Olivia Natalia; Pusung, Rudy J.; Lintong , Diana N.
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.243

Abstract

The direct production cost is the cost that directly forms the production output. The direct production cost is comparable to the direct costing method, which is a method for calculating production costs that solely allocates variable costs directly linked to the product. This study will evaluate the application of direct production cost at PT. Fortuna Inti Alam. This study employs a descriptive qualitative research method. The results clearly show that production costs at PT. The direct costing method, as applied by Fortuna Inti Alam, allocates all costs incurred within the company, resulting in a total production cost of Rp2,838,108,539. The direct costing method, as outlined in theory, which includes only variable costs or those directly related to the product, results in a total production cost of Rp2,492,318,866. This calculation reveals a difference in total production costs amounting to Rp345,789,673, indicating that the production cost calculated using the theoretical direct costing method is lower than that used by the company.
Pengaruh financial technology dan literasi keuangan digital terhadap pengembangan UMKM di Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado Siampa, Felixius; Pontoh, Winston; Mawikere, Lidia 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.247

Abstract

This study aims to examine the influence of financial technology and digital financial literacy on the development of MSMEs at Sam Ratulangi University. This type of research is quantitative research using a descriptive approach. The sampling technique used was the random sampling method and produced 35 MSMEs as research samples from 50 MSMEs. By using data collection techniques using questionnaires. The data analysis technique in this study is multiple linear regression using the JAMOVI v2.23.28 program. The results of the study partially show that financial technology has a significant and negative effect on the development of MSMEs, digital financial literacy has a significant and positive effect and financial technology and digital financial literacy together have a significant and positive effect on the development of MSMEs at Sam Ratulangi University.
Pengendalian persediaan berbasis economic order quantity pada UD Wenang Perkasa Manado Sumba, Selviani; Tirayoh, Victorina Z.; Pinatik, Sherly
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.248

Abstract

The economic order quantity is the number of goods ordered that will result in the lowest possible cost. This study will determine how inventory control is based on economic order quantity at UD Wenang Perkasa. This study employs a qualitative research method with a descriptive approach. The study results clearly show that the company's total merchandise inventory costs are higher than they would be if they used economic order quantity. This means that using economic order quantity will save the company costs and increase profits. The company must implement economic order quantity as a method for controlling its inventory because it will allow the company to order merchandise in optimal quantities with minimum total inventory costs, increasing the company's profits.
Metode pembebanan langsung dan harga pokok penjualan (Studi kasus GB Kitchen Manado) Tampongangoi, Yunlika; Pontoh , Winston; 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.249

Abstract

The direct assignment method is a method of determining the cost of production that only takes into account production costs that are directly related to the production process. This research aims to determine the application of the direct charging method and cost of goods sold at GB Kitchen Manado. The research method used is descriptive qualitative. The research results show that the calculation of the cost of goods manufactured by GB Kitchen is higher compared to the direct charging method, which results in the calculation of the cost of goods sold. For the chocolate cheese pastry roll product, the direct charge method produces a total cost of production of IDR 18,120,576, while the cost of goods sold is IDR 17,848,776. For chocolate snail cake products, the total cost of production is IDR 7,114,432, and the cost of goods sold is IDR 7,009,530.
Analisis biaya kualitas untuk mengurangi risiko produk cacat kantong persembahan pada Toko Buku Pustaka Mulia Manado Kountul, Thezza Sthevany Helena; Gerungai, Natalia Y. T.; 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.255

Abstract

Quality cost refers to the expenditure incurred both to prevent quality shortages and to handle the results from low-quality production to defective products. This study aims to determine the management of quality costs to reduce the risk of defective products in the Toko Buku Pustaka Mulia Manado. The research method used in this study is qualitative descriptive. The results show that quality costs in 2022 will increase in 2023. The management of quality costs for offering bag products at the Toko Buku Pustaka Mulia Manado has succeeded in reducing the number of defective products before they reach consumers. However, the cost of controlling quality at the Toko Buku Pustaka Mulia Manado is not efficient because it is not in accordance with the quality cost standards based on applicable theories and principles.
Penerapan metode cost plus pricing dengan pendekatan full costing dalam menentukan harga jual pada Gloria Cake and Cookies Mongula, Jermia; Pusung, Rudy J.; Pinatik, Sherly
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.266

Abstract

In today's fiercely competitive business world, companies must innovate to stay ahead. The cost-plus pricing method is the simplest way to set a selling price by adding a mark-up or a percentage of expected profit.This study determines the application of the cost-plus pricing method with a full costing approach to determine the selling price of Gloria Cake and Cookies.The study uses qualitative descriptive research. The results show that the cost of production is smaller when using the cost plus pricing method. This is because it does not include detailed factory overhead costs, such as equipment and building depreciation. The full costing method includes all production costs. The results of the calculation of the selling price determination with the expected profit percentage of Gloria Cake and Cookies using the cost plus pricing method with a full costing approach of 12.47% for brudel cake products and 14.05% for marmer cake products resulted in more optimal profits, because all elements of costs incurred have been charged to the selling price of the product.
Perancangan sistem dan prosedur penjualan tunai di Toko J LU Fashion Manado Paat, Victoria Maria; Pontoh, Winston; Pinatik, Sherly
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.274

Abstract

Despite the integration of technology in sales management systems, many businesses still rely on manual cash sales systems and procedures. This study aims to address this by examining the cash sales system and procedures at J LU Fashion Store. The research method used is a qualitative approach with data collection techniques, including interviews, observations, and documentation. The results are clear: at J LU Fashion Store, the cash sales accounting information system, financial calculations, and sales records are still all done manually. There are no guidelines or SOPs to help the company, meaning the sales process in the store is not optimal.
Analisis cost volume profit (CVP) untuk perencanaan laba pada PT. Hasjrat Abadi Manado Silangen, Novia Astrid; Saerang, David Paul Elia; Latjandu, Lady Diana
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.261

Abstract

Analysis is a tool that helps managers make business decisions regarding production volume, sales, costs, and profits within a company. This study aims to demonstrate the expected sales profit for 2023 based on the company's planning by analysing and determining the profit planning using cost volume profit at PT. Hasjrat Abadi Manado. The research findings show that the contribution margin and contribution margin ratio for 2023 are IDR 221,208,800,000, with a contribution margin ratio of 98.97%. The company's break-even point in terms of rupiah is IDR 1.090.997.603,280 and in units, it is 362 units. The Margin of Safety obtained is IDR 222.328.802.397 with a ratio of 99.51%. The company's profit target for 2023 is 45% of sales, which is IDR 100,538,910,000. This shows that the company has achieved its profit target, but it is important to maintain financial stability and continue to grow moving forward.
Penentuan harga pokok produksi berbasis activity based costing (Studi kasus pada UD Trikora) Galingging, Sri Karlina; Alexander, Stanly W.; Gerungai, Natalia Y. Telly
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.263

Abstract

An accurate cost measurement system is essential to determine production costs and improve profitability. This research aims to analyse the cost of production of cakalang fish floss at UD Trikora using the Activity Based Costing (ABC) method. The method of analysis used is qualitative with a descriptive approach. The results of this study indicate that the application of the ABC method at UD Trikora in 2023 resulted in a production cost of IDR 136,000.  These results show that the ABC method can identify each activity and its associated costs, enabling the company to allocate costs more accurately. In addition, the application of this method can assist management in determining more competitive pricing strategies. The results of this study are expected to serve as a reference for the company to improve operational efficiency and profitability.
Penerapan metode Economic Order Quantity (EOQ) dalam persediaan bahan baku untuk meningkatkan efisiensi harga pokok produksi pada UD Gabriela Mebel Manado Nadeak, Paskah; Saerang, David Paul Elia; Pusung, ⁠Rudy J.
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.264

Abstract

It is crucial to control and determine the correct inventory level to support production efficiency and smooth sales operations. This study analyses the management of raw material inventory using the Economic Order Quantity (EOQ) method to improve cost efficiency in the production process at UD Gabriela Furniture Manado. The study employs a descriptive method with a qualitative approach. The results are clear: the company's raw material purchasing is inefficient. Its current policy results in higher costs, amounting to Rp689,950,000 compared to IDR 687,262,500. If the company implements the Economic Order Quantity method it could achieve monthly savings of IDR 2,687,500.

Page 6 of 12 | Total Record : 116

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