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INDONESIA
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 target costing dengan pendekatan activity-based costing pada UD. Monicha Jaya Tiow, Angelica Gabriela; Kalalo, Meily Y. B.; 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.299

Abstract

Target costing is a method used to encourage various departments involved in product design and production to find more efficient ways to achieve superior product quality. Meanwhile, from a managerial perspective, activity-based costing provides information on all activities related to product manufacturing and their associated costs. With this information, management can focus on activities that offer opportunities for cost savings. This study aims to examine the application of target costing using the activity-based costing approach in the cakalang floss business, UD. Monicha Jaya, and to compare different methods of determining production costs as an alternative for cost control. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the activity-based costing method provides a significantly more efficient calculation of production costs compared to traditional methods.
Penerapan metode cost plus pricing berbasis full costing dalam penentuan harga jual jual pada Pabrik Tahu Triple S Artika, Riska; Alexander, Stanly W.; 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.296

Abstract

Cost-plus pricing is a method for determining the selling price by adding the total production cost incurred during the manufacturing process and applying a markup percentage, which is calculated based on the company's return on investment. The selling price plays a crucial role in ensuring a company's sustainability. This study aims to analyze the determination of product selling prices using the cost-plus pricing method by calculating the cost of production through the full costing method at the Triple S Tofu Factory in Kleak, Manado Village. This research employs a qualitative approach. The findings indicate that the selling prices set by the company are higher than those calculated using the cost-plus pricing method. The company's selling price for small tofu is IDR 300 and for large tofu is IDR 400, whereas the selling price determined using the cost-plus pricing method is IDR 400 for small tofu and IDR 506 for large tofu.
Analisis penentuan tarif kamar rawat inap dengan metode cost plus pricing di Rumah Sakit Umum Daerah (RSUD) ODSK Provinsi Sulawesi Utara Tumuju, Militia Pratiwi; Weku, Pricilia
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.302

Abstract

Hospitals are service-oriented institutions that provide essential healthcare services to the community. The determination of hospital room rates is a critical management decision that must be carefully calculated. This study aims to analyze the determination of inpatient room rates at the ODSK Regional General Hospital of North Sulawesi Province using the cost plus pricing method. The research employs a qualitative approach with descriptive analysis. The results indicate that room rates calculated using the cost plus pricing method are lower than the rates set by the hospital. Specifically, the VVIP room rate is IDR 1,148,981.00, with a difference of IDR 91,019.00 (7.34%). The VIP room rate shows a difference of IDR 83,608.00 (8.36%), Class I differs by IDR 88,205.00 (18.38%), Class II by IDR 72,612.00 (21.36%), and Class III by IDR 72,364.00 (40.20%). These discrepancies arise due to differences in the hospital's internal pricing determination and the calculations based on the cost plus pricing method.
Evaluasi penerapan PSAK No. 23 tentang pendapatan di Iloly Optical Manado Paut, Marlina Elisabet; Pusung, Rudy Johanis; 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.309

Abstract

PSAK No. 23 is a Financial Accounting Standards Statement (PSAK) that regulates the recognition and measurement of revenue in financial statements. This study aims to analyze how the application of PSAK No. 23 on revenue in Iloly Optical Manado. The research method used is descriptive qualitative with interview, observation, and documentation techniques. The results of the study indicate that Iloly Optical Manado has carried out in accordance with PSAK No. 23. However, the disclosure of financial statement presentation is not in accordance with PSAK No. 23. The company's revenue recognition method uses an accrual basis, revenue is measured at fair value.
Peranan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pemberian kredit di PT. Bank Sulutgo Cabang Airmadidi Manongga, Junaldi
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.313

Abstract

Credit is a service provided by banks to channel funds to customers or prospective debtors. To provide credit, the bank will analyze whether the prospective debtor is worthy of being given credit through various considerations. The role of the Accounting Information System is very important in making decisions about whether credit can be granted or not. This research is qualitative research using primary and secondary data types. This research method is descriptive. The research results show that in carrying out credit granting activities, PT Bank Sulut Go Airmadidi Branch has been able to implement an accounting information system for granting credit adequately as seen from employees who are competent in the credit sector, the tools used are sufficient, namely using tools that support the credit granting process, clear methods and procedures starting from the credit application stage to supervision and guidance of debtors. Thus, the implementation of internal control over lending can also be said to be effective.
Kinerja keuangan sektor perbankan pada masa pandemi COVID-19 Runa, Yesika; Pontoh, Winston; Korompis, Claudia W.M.
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.316

Abstract

The WHO announced the discovery of the new strain of the virus at the end of December 2019. COVID-19's impact on the banking sector is undeniable. Ratio analysis is one of many analytical techniques that can be used to calculate bank financial performance. The aim of this research is to identify discrepancies in the financial performance of the banking sector, as measured by the CAMEL method, during the pandemic. This research uses a comparative study with a quantitative approach. The purposive sampling technique was used to collect the sample, and 20 banking company sectors were found to meet the sample selection criteria. This research uses two analytical tools: the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results of this research definitively show that there is no difference in CAR between 2020 and 2021, 2020 and 2022, and 2020 and 2023. It is clear that there is no difference in NPL between 2020 and 2021, 2020 and 2022. However, there is a difference in NPL between 2020 and 2023. There is a clear difference in ROE between 2020 and 2021, 2020 and 2022, as well as 2020 and 2023. It is clear that there is a difference in ROA between 2020 and 2021, 2020 and 2022, and 2020 and 2023. It is clear that there is no difference in LDR between 2020 and 2021, or between 2020 and 2023. However, there is a clear difference in LDR between 2020 and 2023.
Analisis kinerja keuangan perusahaan rokok yang terdaftar di Bursa Efek Indonesia Dien, Nita Teresia; Alexander, Stanly W.; 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.321

Abstract

Financial performance indicates how a company is doing over a given period. It encompasses how money is raised and distributed. This is measured using indicators such as capital adequacy, liquidity and profitability. This study will analyse the financial performance of companies in the cigarette sub-sector listed on the Indonesia Stock Exchange between 2020 and 2022. The Du Pont System Analysis will be used for this purpose. The research is qualitative, taking a descriptive approach with quantitative data. The study clearly shows that PT Gudang Garam Tbk's financial performance is still below par, as measured by its NPM value of 4.46% and ROI of 6.39%. These figures are below the industry average, indicating the need for improvements. However, the TATO value of 1.42 is effective because it is above the industry average. PT HM Sampoerna Tbk has an NPM of 7.40%, an ROI of 11.70%, and a TATO of 1.92. This demonstrates that the company is performing effectively. This is assessed against the average industry standard, which is above average for cigarette companies. PT Indonesian Tabacco Tbk is undoubtedly less effective. This is evident from the fact that the company's NPM, ROI and TATO values are all below the industry average. PT Wismilak Inti Makmur Tbk's NPM of 7.29%, ROI of 10.51%, and TATO of 1.46 times the industry average prove that the company is effective. These values clearly exceed the industry average.
Pengaruh internal audit, efektivitas pengendalian internal, dan sistem informasi akuntansi terhadap pencegahan kecurangan (Studi pada karyawan Bank BUMN di Manado) Kountur, Claudia Marlina; Karamoy, Herman; Gamaliel, Hendrik
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.323

Abstract

The study will obtain empirical evidence of the effect of internal audit, the effectiveness of internal control and accounting information systems on preventing employee fraud in state-owned banks in Manado. The research hypothesis is clear: H₁: internal audit has an effect in increasing employee fraud prevention at BUMN Banks in Manado; H₂: internal control effectiveness has an effect in increasing employee fraud prevention at BUMN Banks in Manado; H₃: accounting information systems have an effect in increasing employee fraud prevention at BUMN Banks in Manado. The research is based on two theories: fraud triangle theory and attribution theory. The population of this study was employees of state-owned banks in Manado. Eighty respondents were selected for this study, including employees from the internal audit section and the bank's operational section. The analytical tool used is multiple linear regression analysis. The results of this study are clear: internal audit, the effectiveness of internal control and accounting information systems each have an effect in increasing employee fraud prevention at BUMN Banks in Manado.
Alokasi biaya bersama dalam menentukan harga pokok produksi Joint Product pada Victoria Bakery Mekutika, Maria Carolina; Pusung, Rudy J.; Rundengan, Fanda D. P.
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.326

Abstract

Victoria Bakery is a small-scale home industry that produces a variety of breads and cakes, catering to both online and offline markets. Accurate allocation of joint costs is essential in determining the Cost of Goods Sold (COGS), as it reflects the actual costs incurred during the transformation of raw materials into finished goods. Joint costs refer to production expenses shared across multiple products that are generated simultaneously in a single process. This study aims to analyse the allocation of joint costs in determining the COGS at Victoria Bakery. A qualitative research method with a case study approach was employed, utilizing primary data obtained through interviews and documentation. The findings reveal that Victoria Bakery sets a selling price of IDR 10,000 per package for original thick loaf bread and IDR 5,000 per package for chocolate bread. The study applies the relative sales value method to allocate joint costs, resulting in a calculated COGS of IDR 4,683 per package for original loaf bread and IDR 2,514 per package for chocolate bread. These results demonstrate a significant margin between the COGS and the selling prices. The discrepancy is attributed to the lack of a systematic cost calculation method, which has led to inaccurate cost allocation and pricing decisions.
Analisis kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added (EVA) pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 - 2022 Lukas, Tania Christin; Saerang, David P. E.; 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.329

Abstract

This research aims to measure and calculate the company's financial performance using the EVA method and to assess the company's ability to generate economic value added for the company and investors. The research method used is descriptive quantitative research, utilizing quantitative data types and sources, specifically secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The analysis of the company's financial performance in this study uses the Economic Value Added (EVA) method, which measures or assesses the company's ability to generate economic value added. Based on the research results using the EVA method, PT. Sumber Alfaria Trijaya Tbk and PT. Matahari Putra Prima Tbk in 2020 generated positive EVA values (EVA > 0). Meanwhile, in 2021 and 2022, they produced negative EVA values (EVA < 0). PT. Hero Supermarket Tbk and PT. Supra Boga Lestari in 2020 and 2021 generated negative EVA values (EVA < 0). Whereas in 2022, it generated a positive EVA (EVA > 0). PT. Midi Utama Indonesia Tbk in the years 2020 – 2022 generated negative EVA values (EVA < 0). Based on the EVA analysis results, if EVA is positive (EVA > 0), it means the company can create economic value added, so the company's financial performance can be said to be running well. Whereas if EVA is negative (EVA < 0), it means the company is unable to generate economic value added, so the company's financial performance can be said to be not running well as expected by the company.

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