JIEM : Journal Of International Entrepreneurship And Management
JIEM : Journal Of International Entrepreneurship And Management e-ISSN: 2829 - 6389 (Online) is a scientific journal devoted to the publication of original papers published by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia. It is a peer-reviewed and open access journal of economics studies. JIEM : Journal Of International Entrepreneurship And Management accept manuscript in English and Bahasa Indonesia. The aim of this journal is to publish articles dedicated to the latest outstanding in the fields of Entrepreneurship and Management. This journal encompasses entrepreneurial finance, marketing management, operational management, entrepreneurial strategic management, and management information systems, business decisions, processes, and activities within the actual business setting. Theoretical and empirical advances in management and entrepreneurship are evaluated on a regular basis.
Articles
55 Documents
<![CDATA[ANALISIS HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL GERABAH ]]>
<![CDATA[Fana, Fana]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 2 No 01 (2023): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v2i01.1028
<![CDATA[Penentuan harga pokok produksi merupakan hal yang sangat penting mengingat manfaat informasi harga pokok produksi adalah untuk menentukan harga jual produk, pemantauan realisasi biaya produksi, perhitungan laba rugi periodik serta penentuan harga pokok persediaan produk jadi dan produk dalam proses yang akan disajikan dalam Neraca. Dalam memperhitungkan unsur-unsur biaya ke dalam harga pokok produksi, terdapat dua pendekatan yaitu Full Costing dan variable costing. Full Costing merupakan metode penentuan harga pokok produksi yang memperhitungkan semua unsur biaya produksi ke dalam harga pokok produksi yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya Overhead pabrik baik yang berperilaku variabel maupun tetap. Sedangkan variable costing merupakan metode penentuan harga pokok produksi yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead Pabrik variabel. Penelitian ini bertujuan untuk mengeGerabahi analisis metode harga pokok produksi yang diterapkan pada Home Industri Gerabah dan mengeGerabahi perbandingan perhitungan harga pokok produksi dalam penetapan harga jual Gerabah pada Home Industri Gerabah.]]>
<![CDATA[ANALISIS PEMBERIAN PELATIHAN KEMANDIRIAN TERHADAP KETERAMPILAN WARGA BINAAN PEMASYARAKATAN DI LEMBAGA PEMASYARAKATAN KELAS IIA KENDARI ]]>
<![CDATA[Rizky, Muhammad]]>;
<![CDATA[Razak, Abdul]]>;
<![CDATA[Supriadin, Nofal]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 2 No 02 (2023): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v2i02.1042
<![CDATA[This research aims to find out about the provision of independence training for the skills of correctional inmates at the Kendari Class IIA Correctional Institution. The informants in this research were 1. Head of the Job Guidance Section, 2. Prisoners, 3. Former prisoners. The research design used in this research is qualitative research with a descriptive approach. The results of research regarding the implementation of independence training for prisoners at the Kendari Class IIa Correctional Institution can be concluded that the provision of Independence Training for the Skills of Correctional Inmates at the Kendari Class IIA Correctional Institution is felt by all prisoners, both those currently serving their sentences and those who have been released, because it has a big impact on sustainability. his life after he was released, as well as changing the mainstream of the wider community who seemed to look down on ex-convicts that ex-convicts were the trash of society.]]>
<![CDATA[MENERAPKAN KONSEP PENGAMBILAN KEPUTUSAN TAKTIS DALAM BERBAGAI SITUASI BISNIS PADA APLIKASI SHOPEE KOTA KENDARI ]]>
<![CDATA[Unci, Ana Yuri]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 2 No 02 (2023): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v2i02.1043
<![CDATA[Abstract: The purpose of the research is to apply the concept of tactical decision making in various business situations related to the Shopee application in Kendari City. This research uses a case study method by collecting data through interviews, observations, and study of related documents. The results show that the use of appropriate analytical techniques, such as SWOT analysis, Porter's Five Forces analysis, and cost-benefit analysis, business managers can make more effective decisions. Through market understanding and user segmentation, business managers can develop appropriate marketing strategies to reach the target market more effectively. Applying the Concept of Tactical Decision Making in Various Business Situations on the Shopee Application in Kendari City. In an increasingly advanced digital era, technology-based applications have become an important tool in running a business. One of them is the Shopee application, an e-commerce platform that makes it easy for users to shop online.]]>
<![CDATA[PENGARUH BIAYA KUALITAS TERHADAP PRODUK RUSAK PADA CV. AKE ABADI ]]>
<![CDATA[Alfarezi, Vrigel Vasya]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 2 No 02 (2023): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v2i02.1044
<![CDATA[Quality product can be achieved in companies with always conduct surveillance and improvement of the quality of its products. Costs incurred in connection with efforts to improve the quality of the product is called the cost of quality. The purpose of this study was to determine the influence of the quality costs consist of the costs of prevention and appraisal costs against defective product. The research was conducted on the CV. Ake Abadi, which is a company engaged in the manufacturing field. Data type that used namely quantitative and qualitative data. The results showed that the factors causing faulty products caused by pests and employee errors in the transport of goods from factory to cost does not affect the quality of the product is defective it can be seen from the results of the t test variable costs of production significance. This means that the cost of quality, does not significantly affect the defective product, the correlation coefficient is low, which means there is a weak relationship between the independent veriabel whereas test results determination coefficient (Kd) showed equal straight.]]>
<![CDATA[PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP VOLUME PENJUALAN ]]>
<![CDATA[Nilas, Nilas]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 1 No 02 (2022): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v1i02.1060
<![CDATA[This research aims to evaluate the influence of production costs (X1) and marketing expenses (X2) on sales volume (Y). Using a quantitative approach, the study involves 40 employees of the company as randomly selected respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that production costs have a positive partial effect on sales volume, suggesting that effective control of production costs can enhance the company's performance. Marketing expenses also have a positive partial effect on sales volume, highlighting that proper allocation of marketing expenses can attract consumers and boost sales. Simultaneously, both production costs and marketing expenses significantly impact sales volume. In conclusion, the efficient utilization of production and marketing costs can lead to an increase in the company's sales volume.]]>
<![CDATA[PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA CV. IDALIA FAST PRINT KENDARI ]]>
<![CDATA[Sari, Dinar Nuansa]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 1 No 02 (2022): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v1i02.1061
<![CDATA[The purpose of this study was to calculate production costs using the cost of ordering invitations, advertisements and brochures at CV. Idalia Fast Print Kendari. The research method is an interview conducted by direct communication. The result of the research is that the company will get the lowest order price if they accept brochure orders and get the highest order price if they accept advertising orders. The order cost per unit of invitation is Rp4,060 per distribution. The order price per unit for advertisements is Rp 9,100 per share. The order price per unit of brochures is Rp 1,172 per share, the invitation order generates a gross profit of Rp 4,700,000. The advertisement order earned a gross profit of Rp 2,700,000. Brochure orders earned a gross profit of Rp 41.4 million. Based on the calculation of the cost of goods produced using the cost order method, the company will get the highest profit if it receives an order.]]>
<![CDATA[EVALUASI SISTEM PENGENDALIAN INTERN PENJUALAN JASA RAWAT INAP PADA RUMAH SAKIT DAERAH KOTA KENDARI ]]>
<![CDATA[Pratiwi, Anugrah]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 1 No 02 (2022): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v1i02.1062
<![CDATA[This paper intent to Know Internal Control System Evaluation Service Sell Nurses Lodge on Kendari City Hospital, Data collecting is done by use of interview and documentation. The Result of this research that Internal control system elements service sell nurses lodge on Kendari City Hospital adequately is equal to. Logistic separation and authorization system that applying to reduce its happening possible glosses over or deceitfulness. Proof document authorization system nursed lodge which did by more than one function enables to happen check, so gotten by confidence is equal to that unit that is nursed was aptly accomplished its payment. Mark sense auditor internal and external enable fault or happening deceitfulness gets shortly acknowledged. Internal control examination result with level reliability 95% and level faults 5% point out effectiveness]]>
<![CDATA[HUBUNGAN PEMBAGIAN KERJA DAN WEWENANG KERJA TERHADAP PRESTASI KERJA PADA BRI KOTA KENDARI ]]>
<![CDATA[Indrianti, Teti]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 1 No 02 (2022): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v1i02.1063
<![CDATA[This study aims to determine the relationship between division of labour and work authority on work performance at BRI Kendari City, data collection was carried out using a questionnaire. Data obtained from 23 people. Data analysis using multiple linear regression. The results of the analysis show that the division of labour and work authority have a significant effect on work performance at BRI Kota Kendari, because the hypothesis proposed earlier is accepted. This can be seen from the sig t value of 0.000, when compared to the significant level of 0.05, the sig t value (0.000) < ? = 0.5 or 55 This can be interpreted that the research hypothesis (H 0) proposed is proven to be acceptable that there is a significant influence between the Work Division and Work Authority variables on work performance at BRI Kendari City or in other words if it is rejected or H1 is accepted, so that a decision can be made to reject H0 and H1 is accepted.]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN TERHADAP LABA PERUSAHAAN PT. BINTANG INTERNASIONAL KENDARI ]]>
<![CDATA[Monalisa, Monalisa]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 1 No 02 (2022): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v1i02.1064
<![CDATA[Implementation of environmental cost accounting is one form of concern for the environment of a company, because the environment contributes to the company. The purpose of this study was to determine and analyze the implementation of the environmental cost accounting of corporate profits as well as how companies disclose environmental costs in the financial statements. This research was conducted at PT. Bintang Internasional Kendari. This study is a descriptive qualitative research and in this study using secondary data. Based on the result of research at PT. Bintang Internasional Kendari obtained that the company has not maximized in implementation of environmental cost accounting. Company in recognizing the environmental costs (waste management costs) included as costs of outside efforts by the consideration that the cost incurred as a service fee for management or waste disposal, and the costs will affect the company profits.]]>
<![CDATA[ANALISIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA UMKM PANDAI BESI DI DESA PALAHIDU BARAT KEC. BINONGKO) ]]>
<![CDATA[Malik, Ernawati]]>;
<![CDATA[Ninni, Wa]]>
<![CDATA[ JIEM : Journal Of International Entrepreneurship And Management Vol 3 No 01 (2024): JIEM : Journal Of International Entrepreneurship And Management ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jiem.v3i01.1092
<![CDATA[This study aims to determine the financial accounting standards carried out by Blacksmith MSMEs in West Palahidu Village, Binongko District, and the compatibility between financial accounting standards in West Palahidu Village, Binongko District, and SAK ETAP. The research method used is qualitative descriptive analysis. This research was conducted at the Blacksmith MSME in Palahidu Barat Village, Binongko District, located in Southeast Sulawesi Province. The study will be conducted in April-May 2023. The results showed that the accounting information system carried out by Blacksmith MSMEs was still very simple and the recording process was still carried out manually (filing notes). And it is stated that it is not in accordance with SAK ETAP because it does not record financial statements and does not have types in financial statements, namely profit / loss statements, statements of changes in equity, balance sheet statements, cash flow statements and notes to financial statements. This is due to the inability or lack of information in recording financial information]]>
