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ZEBMAR
Published by Zentrum Multi Education
ISSN : -     EISSN : 30316006     DOI : https://doi.org/10.69657
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Jurnal ZEBMAR (Zentrum Economic, Business, Management, and Accounting Research) merupakan jurnal elektronik yang menyediakan wadah untuk memublikasikan artikel penelitian orisinal, artikel tinjauan dari kontributor, serta berita teknologi terkini yang berkaitan dengan ilmu akuntansi, praktik akuntansi, profesi akuntansi, dan manajemen keuangan. Jurnal ini mencakup artikel penelitian orisinal, artikel tinjauan, dan komunikasi singkat, yang meliputi bidang-bidang berikut: Akuntansi Manajemen Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Syariah Teknologi Informasi Akuntansi Audit Etika Profesi Pendidikan Akuntansi Ekonomi Manajemen Keuangan Manajemen Sumber Daya Manusia Manajemen Pemasaran Bisnis
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Articles 43 Documents
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Analisis Studi Kelayakan Bisnis UMKM Alpukat Kocok Vina Febrianti; Eka Surya Saputra; Tania Dwinov
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 2 (2024): ZEBMAR, June 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/9zs4rw42

Abstract

This study aims to find out the purpose of a business feasibility study on the kingo whipped avocado business and find out the importance of customer needs aspects, market conditions aspects, legal aspects, technical and financial specs. The business feasibility study focuses on identifying potential problems in the business, so that the business can survive and run well. The results of the study analysis can be used as a guidelines for entrepreneurship. In a business feasibility study there are several important aspects that support the success of a business, starting from aspects of customer needs, market conditions, legal, technical and financial, because in a business it cannot be separated from analyzing these aspects.
Evaluasi Kualitas dan Penerimaan Konsumen Terhadap Nugget Pisang  dengan Varian Rasa Yang Berbeda Lalu Masdar; Sukhadi; Chelsea Gomes Teixeira; Ni Putu Ayu Lestari
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 2 (2024): ZEBMAR, June 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/jd5rpd23

Abstract

Penelitian yang dilakukan bertujuan untuk mengevaluasi persepsi konsumen terhadap produk Nugget Pisang dengan berbagai macam rasa. Nugget pisang merupakan produk inovatif yang memadukan tekstur renyah di bagian luar dengan rasa pisang yang lembut di bagian dalam. Penelitian ini menggunakan metode uji organoleptik untuk mengukur warna, aroma, tekstur, dan rasa keseluruhan dari beberapa varietas nugget pisang, termasuk cokelat, tiramisu, dan matcha. Temuan penelitian menunjukkan bahwa jenis tiramisu adalah jenis yang paling umum dengan nilai yang relatif tinggi dan dipengaruhi oleh varietas matcha dan coklat. Faktor-faktor yang mempengaruhi persepsi konsumen antara lain intensitas aroma, perbedaan antara rasa asam dan asin, dan aroma yang dihasilkan.
Evaluation of the Result of Cemil Cemilin’s Business Development as a Sales Practice for Students of the Accounting Study Program, Bumigora University Shifa Intan Lestari; Helmi Fitriyani; Herliza Apriliani; Karina Rizkia Putri
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 2 (2024): ZEBMAR, June 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/2rd8tf35

Abstract

The Business Activities carried out by Cemil Cemilin aim to increase Revenue and to fulfill entrepreneurial duties as a requirement of UAS by conducting various business analyses and business feasibility studies so that Cemil Cemilin is able to sell 20 products a day. The problem faced is the production location and the use of cooking utensils that are still simple to carry out the production process so that the products produced are limited, besides that the lack of promotion carried out also causes sales to make little profit. Solutions that can be done through. This evaluation is to facilitate businesses with adequate equipment and sophisticated technology so that the products produced are maximized and then selected. The location is wide enough so that the production process does not find obstacles and the improvement of the marketing team in marketing its products to consumers so that the profits obtained are greater.  This method was tested by the cemilin team for a week. This business activity includes the purchase of raw materials, product manufacturing and promotion through online media such as IG, WA, and Facebook based on social media. With the implementation of the business development evaluation, we hope that students can use and apply this method so that the income generated will increase. By holding this business activity, it also received a fairly positive assessment from teachers and the community because they felt helped by the existence of business activities so that the needs of the community could be met.
Feasibility Study Analysis on Snack Business (Fried Chicken Dumplings) Nabila Putri Mulyati; Baiq Ghina Nabila Tasya; Deni Alfauzi; Suciati Wulandari
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 2 (2024): ZEBMAR, June 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/5zyqk102

Abstract

The purpose of this research is to determine the feasibility of business development that will be carried out by student businesses accountancy. The research method used involves analyzing various aspects of business feasibility studies, namely consumer needs aspects, market condition aspects, legal aspects, technical aspects, financial aspects, as well as economic and social aspects. The results of the analysis of each aspect show positive results, stating that the business development carried out by cemal-cemilin is worthy of implementation. The conclusion of this research is that there are business The cemal-cemilin (fried chicken dumplings) are good can compete in a way healthy. must own quality and taste of​ facet need desired customers​ good taste​ from chicken fried dumplings. So that consumers interested with our products​ sell.
Analisis Pelaporan Keuangan Segmentasi Pada PT. Mayora Indah Tbk Periode 2022-2023 Novi Sukmawati; Raodatul Maknun; Salsabina Heni Umaira; Novia Rizki
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/ed25a420

Abstract

Disclosure of financial statements is an obligation for companies that have gone public. This study aims to evaluate the performance of PT. Mayora Indah Tbk based on the 2022-2023 financial statements listed on the Indonesia Stock Exchange (IDX), using PSAK No. 108 as a guideline. This study uses a quantitative descriptive approach, while the sampling technique is carried out through purposive sampling. The sample was taken based on the financial statement data of the PT. Mayora Indah segment which includes three segments, namely packaged processed foods, packaged processed beverages, and financial services businesses. Based on the results of the study involving a ten percent test of revenue, profit and loss, and assets of PT. Mayora Indah Tbk, the processed food and packaged processed beverage segments meet the requirements to be reported. However, the financial services business segment is not reported because it does not meet the ten percent test threshold.
Analisis Kebijakan Akuntansi Material Kurs Mata Uang Asing Dan PSAK 221 Pada PT Aneka Tambang Tbk Nadya Nurfhadila; Putu Julia Indah Sari; Novia Rizki; Wulandari Agustiningsih
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/hxjc1356

Abstract

This research aims to analyze in depth how ANTAM implements accounting policies related to foreign currency transactions and exchange rates.  Analysis of company financial reports uses a qualitative approach. The research results prove that PT ANTAM has implemented PSAK 221 appropriately in managing transactions in foreign currency. The Company has succeeded in identifying and managing exchange rate risks arising from exchange rate fluctuations, especially the US dollar. By using the Rupiah as its functional currency, PT ANTAM has been able to present relevant and reliable financial reports.
Analisis Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing PT Kalbe Farma Tbk (KLBF) Novia Rizki; Syahrama Elwathan; Peri Hamdayani; Syahrul Ramdhan
Zentrum Economic, Business, Management, Accounting Research Vol. 3 No. 1 (2025): ZEBMAR, March 2025
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/0v23as42

Abstract

This study aims to analyze foreign currency transactions carried out by PT Kalbe Farma Tbk based on applicable accounting standards. Using a quantitative descriptive approach, this study explores the application of Financial Accounting Standards Statement (PSAK) 221 and its comparison with accounting practices applied by the company. The data collection method is carried out through analysis of the annual report and notes to the consolidated financial statements of PT Kalbe Farma Tbk in 2023. The results of the study indicate that although the company has implemented PSAK 221 in recognizing and measuring exchange rate differences, there are differences in the practices adopted, especially in determining the exchange rate used to record transactions.
Analisis Akuntansi Untuk Transaksi Mata Uang Asing Pada PT Indofood Sukses Makmur Tbk Annisa Ulfa Indriani; Zihaddiah Fitri Azzahra; Baiq Sindi Winarti; Cahyani Risty Utami
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/skch8524

Abstract

This study analyzes the application of accounting for foreign currency transactions at PT Indofood Sukses Makmur Tbk. The objectives of the study are to analyze the application of accounting standards related to foreign currency transactions, identify the impact of exchange rate fluctuations, and evaluate exchange rate risk management methods. The study uses a qualitative descriptive method with secondary data collected through document analysis. The results of the study indicate that PT Indofood applies PSAK No. 221 in recording foreign currency transactions, uses Rupiah as the functional currency, and records exchange rate differences separately from operating profit and loss. The company manages exchange rate risk through currency hedging, payment negotiations in Rupiah, and product price adjustments. The implementation of this strategy allows PT Indofood to maintain financial stability amidst fluctuations in foreign exchange rates.
Analisis Faktor Sosial-Ekonomi dan Sudut Pandang Anak Remaja Mengenai Pernikahan Dini Di Lombok Timur Vici Handalusia Husni; Satarudin; Muhamad Bai'ul Hak; Jaka Anggara; Honey Alya
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 2 (2024): ZEBMAR, June 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/y07b1s61

Abstract

Child marriage in Indonesia remains a serious issue, particularly in West Nusa Tenggara Province, which ranks seventh in the country for the highest number of cases. This study aims to analyze the influence of socio-economic factors on adolescents' perspectives regarding child marriage. Using a quantitative method and logistic regression, data was collected through surveys of adolescents under 19 years old. The results indicate that family size, parental marital status, and gender significantly influence adolescents' views on child marriage. Adolescents with parents who are still married or from larger families tend to have a negative perspective on early marriage. The study's implications highlight the importance of policy interventions focusing on family education and improving economic well-being as efforts to reduce child marriage rates.
Peran Nilai, Sikap, dan Kepuasan Kerja dalam Budaya Organisasi Putu Julia Indah Sari; Novia Rizki
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 1 (2026): ZEBMAR, March 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/569z3c10

Abstract

This article discusses the role of values, attitudes, and employee satisfaction in shaping organizational work culture. In the midst of intense business competition, understanding organizational culture is crucial to improving performance. The values espoused by the organization serve as guidelines for behavior and ethics, which shape organizational identity and drive innovation. Employee attitudes, as a reflection of these values, have a direct effect on employee engagement and retention, as well as work productivity. High job satisfaction results from a supportive work environment, which in turn reduces turnover rates and improves organizational performance. This research uses a desk study method to gather information regarding the relationship between values, attitudes, and employee satisfaction in the context of work culture. The results show that a positive work culture can improve employee motivation and performance, as well as create a harmonious and productive work environment.

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