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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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Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) Nomor 35 pada laporan keuangan Lembaga Kesejahteraan Sosial Anak (LKSA) di Tondano Rumagit, Arleina; Karamoy, Herman; Tangkuman, Steven 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.273

Abstract

This research aims to understand the application of ISAK Number 35 to non-profit entities, especially the Child Social Welfare Institution (Lembaga Kesejahteraan Sosial Anak/LKSA) as a standard in making financial statements. This research was conducted at LKSA Dorkas Tondano Orphanage and Tondano Good News Orphanage. The types of data used are primary data and secondary data. The research method used in this study is qualitative descriptive. The results of the study show that the financial statements prepared by the Dorkas Orphanage and good news have not implemented ISAK Number 35 in its presentation. This is due to the lack of human resources who understand ISAK Number 35.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro di Apotek Manggala Jaya Manado Langi, Louis Crisitofel; Elim, Inggriani; Latjandu, Lady
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.280

Abstract

Financial accounting standards for micro, small and medium entities (SAK EMKM) are standards specifically for MSMEs. This research aims to analyze how SAK EMKM is implemented in the Manggala Jaya Pharmacy micro-enterprise. The research method used is descriptive qualitative. The results of the research show that Manggala Jaya Pharmacy only makes one financial report, namely a profit and loss report which is not in accordance with SAK EMKM, this is due to the lack of knowledge of human resources at Manggala Jaya Pharmacy regarding accounting science and also understanding of making financial reports in accordance with standards. The results of preparing financial reports in accordance with SAK EMKM are financial position reports, profit and loss reports, and notes to financial reports.
Analisis penerapan akuntansi manajemen lingkungan pada PT. Gerbang Nusa Perkasa Maralending, Joshua Antika; Pangemanan, Sifrid S.; Tirayoh, ⁠Victorina Z.
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.281

Abstract

Environmental damage is a problem that is often overlooked in the business world. This is due to the waste generated and overexploitation of the environment and not being managed properly. This is because companies and government agencies are not effective in implementing environmental management accounting. This study aims to determine how the analysis of the application of environmental management accounting at PT. Gerbang Nusa Perkasa. The analytical method used in this research is a qualitative descriptive method, and the results are clear: PT. Gerbang Nusa Perkasa has not yet implemented environmental management accounting. There are no detailed and specific environmental costs in the income statement, and the results of the income statement do not contain elements related to environmental management. This is indicated by the absence of an account in the accounting records that would disclose environmental management.
Penerapan cost volume profit sebagai dasar perencanaan penjualan untuk laba yang diharapkan PT. Sumber Trijaya Lestari Cabang Tomohon Rellam, Dian Natalia Erwinda; Mawikere, Lidia M.; Tangkuman, Steven Josia
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.283

Abstract

CVP is a tool that can help companies in decision making so that companies can find out to what extent the company achieves its profit or benefit in determining sales volume. This study aims to determine profit and sales planning using CVP at PT. Sumber Trijaya Lestari Tomohon Branch. The type of research used is qualitative with a descriptive qualitative approach. The type of data used is primary and secondary data with data collection, namely interviews and documentation. The results of the study showed that during the company's sales in one period, the company experienced fluctuations at the beginning of the period, while in the following month the company obtained an increase in sales volume so that from the calculations obtained, the company can be at the break-even point and the safe limit level of sales.
Penerapan metode cost plus pricing dalam keputusan penentuan harga jual pada pabrik mie rumahan Aneke Emor Desa Tumaratas Memah, Natasya Grasilia; Saerang, David P. E.; Mintalangi, Syermi S. E.
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.290

Abstract

In the cutthroat world of competitive food manufacturing, SMEs like home-based noodle factories find it tough to set competitive and profitable selling prices, especially when raw material costs are volatile. This study adopts the cost plus pricing method to determine the selling price of noodles produced by the Aneke Emor home-based noodle factory.The research method utilized is qualitative, with data collected through interviews and a thorough analysis of the factory's production data. The Full Costing approach shows a cost of goods sold (COGS) of IDR10,426 per kilogram, compared to the factory's traditional calculation method of IDR10,037 per kilogram. Adding a 10% profit margin raises the selling price to Rp 11,469 per kilogram, significantly above the previous price of IDR11,000. It is clear that the Cost-Plus Pricing Method enhances profitability and business competitiveness. SMEs should apply this method to maximize profits and support the long-term sustainability of their business.
Evaluasi penerapan PSAK 24 tentang imbalan kerja pada PT. Pathemaang Raya Bitung Takatelide, Gesela; Karamoy, Herman; 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.291

Abstract

Employee benefits include rewards given to employees or their dependents or beneficiaries, and can be settled through payments (or the provision of goods or services) either directly to employees, their spouses, children, or other dependents, or to third parties such as insurance companies. The aim of this research is to determine the implementation of PSAK 24 on employee benefits at PT Pathemaang Raya Bitung. The data analysis method used in this research is descriptive analysis. Based on the research findings obtained, PT Pathemaang Raya Bitung, in the recognition of employee benefits, has not yet complied with PSAK 24 on employee benefits because it has not recognized bonuses and overtime pay as short-term employee benefits and service awards as other long-term employee benefits.
Penerapan Activity Based Costing Sebagai Alat Bantu Pengendalian Biaya dan Efisiensi Layanan pada PT Yofanka Bersama Utama Pangau, Clearry Julistya; 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.268

Abstract

Accurate cost control is an important element for service companies, including PT. Yofanka Bersama Utama (YBU), which operates in the field of WiFi installation. In facing increasingly tight industrial competition, companies need methods that are able to provide transparent and accurate cost information to ensure operational efficiency and support strategic decision making. This research aims to determine the application of the Activity Based Costing (ABC) method which can be used as an effective cost control tool in various operational activities at PT. Yofanka Bersama Utama. The object of this research is PT. Yofanka Bersama Utama, with a focus on operational activities that support company cost control. The method used in this research is descriptive qualitative with data collection techniques in the form of in-depth interviews with parties who are directly related to company operations. The research results show that the ABC method helps PT. Yofanka Bersama Utama in controlling operational costs and increasing service efficiency more effectively and transparently. This can be seen from controlling costs in various activities such as material preparation, WiFi installation, device maintenance, and providing other supporting resources. With the ABC method, companies can identify in detail the allocation of costs for each operational activity, reduce waste and increase cost accuracy.
Penerapan target costing sebagai pengendalian biaya produksi pada Usaha Mie Bakso Ojo Lali di Kota Bitung Moningka, Eugenia Trixie Jayanti; Wangkar, Anneke; 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.295

Abstract

Target costing is the most effective way to determine production costs. The company sets a target based on competitive market prices, allowing it to achieve the expected profit. This study set out to determine how to implement target costing as a control of production costs in the Ojo Lali Meatball Noodle business. Ojo Lali Meatball Noodle Business is a food production company located in Bitung Barat 1 Village, Maesa District, Bitung City. The results of the study are clear: after implementing target costing, the company calculated production costs at IDR 82,072,000 per month, while the target costing calculation showed IDR 73,539,000 per month. This has led to a significant increase in profits, rising from 25.6% to 33.3%.
Analisis kinerja keuangan dengan metode Economic Value Added (EVA) pada PT. Indofood Sukses Makmur Tbk Tahun 2020-2023 Larage, Godeliva; Tirayoh, Victorina Z.; 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.297

Abstract

Business in Indonesia is growing rapidly, demanding companies to create sustainable economic value. In the context of the food and beverage industry, the EVA method is a critical analysis tool to evaluate a company’s performance comprehensively. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk in 2020-2023 using the Economic Value Added (EVA) method. This type of research is quantitative research using a descriptive approach. The types of data are qualitative and quantitative, with secondary data sources. The data collection method used is the documentation method. The data analysis method is by using Economic Value Added (EVA). The results of this study show that PT Indofood Sukses Makmur Tbk experienced challenges in creating value for shareholders during 2020-2023, with EVA remaining negative despite fluctuations in NOPAT and Capital Charge. Although NOPAT increased in 2023, EVA still showed negative numbers, reflecting the need for better management of capital costs. Overall, companies need to focus on improving operational profitability to create sustainable, long-term value.
Penyusunan laporan keuangan berbasis ISAK 35 menggunakan Aplikasi MYOB pada Masjid Al Khautsar Saleh, Fadly Febrianto; Afandi, Dhullo; Kalalo , Meily Y. B.
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.298

Abstract

In non-profit-oriented entities, the main purpose of preparing a financial statement according to the Interpretation of Financial Accounting Standards (ISAK) No. 35 is to provide relevant information to meet the interests of donors, organization members, creditors, and other parties that provide resources for nonprofit organizations. Additionally, the utilization of recording applications can assist in preparing the financial statements of an entity. The aim of this research is to produce a financial statement recording concept based on ISAK 35 using the MYOB application at Al Khautsar Mosque. The type of research used is qualitative research with a descriptive approach. The results obtained indicated that the MYOB application could not generate financial statements based on ISAK 35 at Al Khautsar Mosque

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