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INDONESIA
Jurnal Bisnis, Manajemen, dan Akuntansi
Published by Utami Publisher
ISSN : -     EISSN : 30640407     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Business Strategy: Strategic management, business models, competitive advantage, and corporate governance. Management: Organizational behavior, human resource management, leadership, operations management, and innovation management. Marketing: Consumer behavior, branding, digital marketing, and market research. Finance and Investment: Corporate finance, investment analysis, financial markets, and risk management. Accounting: Financial accounting, managerial accounting, auditing, taxation, and accounting information systems. Entrepreneurship: Start-ups, small business management, entrepreneurship education, and entrepreneurial finance. Sustainability and Corporate Social Responsibility (CSR): Sustainable business practices, CSR initiatives, and ethical business conduct.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 2 (2026): Maret" : 5 Documents clear
Comparative Analysis Of Production Cost Calculation Using The Full Costing And Variable Costing Methods In Determining The Selling Price Of The Fadhilah Pempek Business Trilestari, Ayu; Wagini, Wagini; Yanti, Rina Trisna
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i2.475

Abstract

This study aims to analyze and compare the calculation of Cost of Goods Sold (COGS) using the Full Costing and Variable Costing methods as the basis for determining selling prices at Pempek Fadhilah Business in Bengkulu City. The background of this problem is that the determination of COGS by Pempek Fadhilah Business is currently not standardized, thus potentially causing inaccurate selling prices and affecting profitability. This study is a comparative descriptive quantitative study, focusing on analyzing production cost data for Pempek Fadhilah during the period January to June 2025. The main results of the study indicate significant differences in the calculation of COGS per unit and Net Profit between the two methods, caused by the treatment of Fixed Factory Overhead Costs (BOP). The Full Costing Method: Produces a fluctuating COGS per unit (ranging from Rp 483 to Rp 505) because all production costs (variable and fixed) are charged to the product. This method produces a higher Net Profit (Rp 25,500,000 for 6 months) and is recommended for external financial reporting and long-term selling price determination, because it ensures all costs are covered. Variable Costing Method: Produces a constant COGS per unit of Rp 400, as only variable costs are charged to the product. This method produces a lower Net Profit (Rp 28,700,000 for 6 months) and is superior for short-term managerial decision-making and contribution margin analysis. These results indicate that both methods are relevant, but Full Costing should be the primary reference for determining long-term minimum selling prices to ensure business sustainability.
The Effect Of Work-Life Balance On Employee Burnout At PT. Advantage Service And Cash Management (Scm) Bengkulu Bella, Ulvia; Gayatri, Ida Ayu Made Er Meytha; Indriasari, Nia
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i2.477

Abstract

Burnout is a condition of physical, emotional, and mental exhaustion caused by prolonged stress at work. Work-life balance is an important aspect in creating a balance between work demands and personal life. The purpose of this study is to determine the effect of work-life balance on employee burnout at PT. Advantage SCM Bengkulu. Work-life balance is a state of balance in two demands where an individual's work and life are the same. Burnout is a state of extreme psychological stress that causes an individual to experience emotional exhaustion and low motivation to work. This research method uses quantitative descriptive research. This research was conducted at PT. Advantage SCM Bengkulu with a sample of 60 people with a sampling technique in this study using total sampling. The data collection technique is a questionnaire. The data analysis technique used in this study is quantitative descriptive. The results of the study indicate a significant influence between work-life balance on burnout with a calculated t value of 5.846 > t table 1.67203 and a sig a value of 0.000 < 0.050.
Inovasi Publikasi Ilmiah Berbasis Digital: Strategi Ketahanan LPPJPHKI UNIVED Bengkulu Di Era Kewirausahaan Digital (Kwudig) Saputri, Vettyca Diana; suse, Karona Cahya; Anzori, Anzori
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i2.502

Abstract

Digital entrepreneurship (Kwudig) is no longer limited to the business sector but has become a crucial strategy for academic institutions to foster innovation and strengthen resilience in the digital transformation era. This study aims to describe how the Institute for Scientific Publication and Journal Management (LPPJPHKI) of Universitas Dehasen (UNIVED) Bengkulu applies the principles of digital entrepreneurship in developing technology-based scientific publications. Using a descriptive qualitative approach, the research was conducted through observations of the digital publication system and the journal marketing strategies implemented through various social media platforms. The findings indicate that LPPJPHKI UNIVED Bengkulu has successfully integrated digital innovation and entrepreneurial spirit through the management of the website publikasi-jurnal.id, the use of social media for promotion, and the implementation of an adaptive management system. These efforts have established a model of institutional resilience based on efficiency, innovation, and value creation within the digital entrepreneurship era.
The Influence Of Principal Leadership, Supervision, And Motivation On Teacher Discipline At SMAN 01 Central Bengkulu Muhammad, Muhammad; Indriasari , Nia; Putra , Iswidana Utama
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i2.514

Abstract

provide direction and guidance in teaching activities to create a character-based environment. The purpose of this study was to determine the influence of leadership, supervision and motivation of the principal on the work discipline of teachers at SMAN 01 Bengkulu Tengah. The sample in this study was 54 civil servant teachers at SMAN 01 Bengkulu Tengah, data collection using questionnaires and the analysis methods used were multiple linear regression, determination test and hypothesis test. The results of multiple linear regression show the equation Y = 2.579 + 0.608X1 + 0.735X2 + 0.807X3 + 1.018 (e) the direction of the resulting regression is positive so that it means that the increasing the variables of leadership, supervision and motivation, the work discipline will also increase. The determinant coefficient value is 0.971. This means that X1 (leadership), X2 (supervision), X3 (motivation) have a contribution to work discipline (Y) of 97.1% while the remaining 2.9% is influenced by variables outside the study, the results of the t test have a significant value of less than 0.05, so it can be interpreted that X1 (leadership), X2 (supervision), X3 (motivation) have a significant influence on work discipline (Y) partially or individually. The results of the f test have a significance value of 0.000 <0.05. Because the significance level is below 0.05, it shows that together X1 (leadership), X2 (supervision), X3 (motivation) have a significant influence on work discipline (Y).
The Influence of Work Environment and Work Motivation on Employee Performance at Pt. Pamor Ganda Bengkulu Utara Siboro, Nadia Sauli Yanti Br.; Made, Ida Ayu; Nurzam, Nurzam
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i2.552

Abstract

Human resources play an important role in achieving company goals. The success of a company is not only determined by technology and capital, but also by the abilities and motivation of its employees. A comfortable working environment and high work motivation can improve employee performance. However, at PT Pamor Ganda Bengkulu Utara, there is still a suboptimal working environment and varying levels of work motivation, which can affect employee performance. This study aims to determine the effect of the work environment and work motivation on employee performance at PT Pamor Ganda Bengkulu Utara. This study uses a quantitative approach with a survey method of 111 respondents using a Likert scale questionnaire. Data analysis uses multiple linear regression with the equation Y = 9.704 + 0.209X₁ + 0.528X₂. The results show that the work environment has a positive and significant effect on employee performance (tcount 2.732 > ttable 1.982; sig. 0.007 < 0.05) and work motivation also has a positive and significant effect on employee performance (tcount 7.186 > ttable 1.982; sig. 0.000 < 0.05). The simultaneous test shows Fcount 59.385 > Ftable 2.76 with significance 0.000 < 0.05, so it can be concluded that the work environment and work motivation together have a significant effect on employee performance at PT Pamor Ganda Bengkulu Utara.

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