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ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN SERTA KAITANNYA TERHADAP INSENTIF KARYAWAN PADA RUMAH SAKIT MEDIKA PERMATA HIJAU Agusmala Nurhatasa; Muhammad Ichwan Hamzah
Jurnal Ekonomi Bisnis Indonesia Vol. 8 No. 1 (2013): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Abstrak : Penelitian ini bertujuan untuk mengetahui penerapan pendapatan dan beban yang diterapkan dan menganalis kesesuaian perlakuan akuntansi pendapatan dan beban Rumah Sakit Medika Permata Hijau, dengan menggunakan metode deskriptif kualitatif dan kuantitatif. Insentif karyawan merupakan faktor yang memberikan semangat kepada karyawan. Ada banyak cara yang dilakukan untuk meningkatkan insentif karyawan, diantaranya dengan cara meningkatkan pendapatan perusahaan semaksimal mungkin. Setelah dilakukan penelitian, maka diperoleh beberapa kesimpulan diantaranya : 1) Rumah Sakit Medika Permata Hijau langsung mengakui pendapatan dan bebannya pada tahun berjalan. 2) Rumah Sakit Medika Permata Hijau akan memberikan insentif kepada karyawannya sebesar 1% dari omzet yang didapat tiap bulannya apabila keuntungan tiap bulannya mencapai target, yang mana target dalam hal ini yang menjadi tolak ukurnya adalah budget yang telah ditetapkan oleh Manajemen. 3) Sistempencatatan akuntansi pada Rumah SakitMedika Permata Hijaumasihmenggunakan dua cara, yaitu komputerisasi danmanual. 4). Rumah Sakit Medika Permata Hijau tidak sepenuhnya menerapkan sistem akuntansi sebagaimana seperti yang telah dijelaskan dalam PSAK No. 45 tentang Organisasi Nirlaba. 5) Walaupun bergerak dalam pelayanan kesehatan masyarakat yang berorientasi pada konsep nirlaba (nonlaba), namun pada kenyataannya Rumah Sakit Medika Permata Hijau tidak termasuk ke dalam kategori organisasi nirlaba.

Analisis Peramalan Hasil Produksi Gitar Dengan Menggunakan Model Apx500ii Bulan Januari 2015 Pada PT Yamaha Music Manufacturing Indonesia (Metode Forecasting Dan QM For Windows) Dewi Haryanti; Syahnan Phalipi; Muhammad Ichwan Hamzah
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 14 No. 1 (2019): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Penelitian ini merupakan penelitian di bidang manajemen pemasaran. Jenis penelitian ini adalah penelitian deskriptif kuantitatif yang merupakan metode penelitian yang digunakan untuk menganalisis suatu data statistik secara deskriptif, sedangkan metode yang digunakan adalah metode peramalan kuantitatif (forecasting). Tujuan penelitian adalah dapat mengetahui peramalan produksi gitar model APX500II bulan Januari 2015 pada PT. Yamaha Music Manufacturing Indonesia menggunakan metode forecasting dan QM for Windows. Sehingga hasil produksi gitar sesuai dengan permintaan pasar dan tidak terjadi pemborosan atau kerugian akibat produksi berlebih. Serta dapat mengetahui nilai MAD dan MSE yang paling sesuai untuk meramalkan hasil produksi gitar bulan Januari 2015. Lokasi penelitian dilakukan pada PT. Yamaha Music Manufacturing Indonesia. Penelitian dilaksanakan pada 08 Desember 2014 sampai 09 Januari 2015 selama satu bulan. Hasil penelitian menunjukkan bahwa dari ke enam metode peramalan yang digunakan, nilai MAD dan MSE yang paling rendah yaitu nilai MAD sebesar 391,0755 dan MSE 246.291,6152. Maka dapat diperoleh nilai peramalan hasil produksi gitar model APX500II untuk bulan Januari 2015 sebesar 1.068.4695 unit.

PENERAPAN STRATEGI PEMASARAN MELALUI PROMOSI DALAM UPAYA PENINGKATKAN VOLUME PENJUALAN KAMAR PADA HOTEL TWIN PLAZA JAKARTA Muhammad Ichwan Hamzah; Alaidin Rapani; Wanti Wanti
Jurnal Ekonomi Bisnis Indonesia Vol. 14 No. 2 (2019): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

The method used is a descriptive method with the type of research in the form of casestudies. The research was conducted through a survey, by interviewing company leaders with theaim to determine the environmental conditions of External factors and Internal factors. From theresults of the research, the company has an opportunity despite various threats. Based on theanalysis that has been carried out by the company is a diversification strategy. This strategy can beimplemented using force to overcome threats.

PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DAN PROMOSI SEBAGAI VARIABEL INTERVENING PADA KOSAKATA APPAREL Rahman Halim; Muhammad Ichwan Hamzah
Jurnal Ekonomi Bisnis Indonesia Vol. 15 No. 1 (2020): JEBI
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Berdasarkan hasil penelitian yang dilakukan terhadap 60 konsumen. Penelitian inibertujuan untuk mengetahui pengaruh harga dan kualitas produk terhadap keputusan pembelian danpromosi. Pengujian ini dilakukan dengan menggunakan PLS dengan pengolahan data PLS 3.0.Pengujian validitas sampel dilakukan dengan uji loading factor dan average variance extracted(AVE). Sedangkan pengujian reliabilitas menggunakan ujicronbach's alphadancomposite reliabilitymempunyai nilai yang memenuhi kriteria. Hasil menunjukkan bahwa harga tidak berpengaruhsignifikan terhadap keputusan pembelian, kualitas produk tidak berpengaruh signifikan terhadapkeputusan pembelian, promosi tidak berpengaruh terhadap keputusan pembelian, harga tidakberpengaruh signifikan terhadap promosi, kualitas produk berpengaruh signifikan terhadap promosi,harga tidak berpengaruh signifikan terhadap keputusan pembelian melalui promosi, kualitas produktidak berpengaruh signifikan terhadap keputusan pembelian melalui promosi.

PENGARUH NET PROFIT MARGIN, RETURN ON ASSET, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN KONSTRUKSI DAN PROPERTI YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA Muhammad Ichwan Hamzah
Jurnal Ekonomi Bisnis Indonesia Vol. 15 No. 02 (2020): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36310/jebi.v15i02.186

This study was conducted with the aim of examining the effect of Net Profit Margin,Return On Assets, Return On Equity and Earning Per Share on stock prices in construction andproperty companies listed in the LQ45 index on the Indonesia Stock Exchange ”. The method of datacollection is done by using financial reports. This study uses 6 samples of construction and propertycompanies listed in the LQ45 Index. The period used in this research is 6 years starting from 2012-2017. The sample method used was purposive sampling (conditional sampling). The results showthat simultaneously it can be seen that the effect of Net Profit Margin, Return On Asset, Return OnEquity, and Earning Per Share on stock prices shows a significant value for the F test of 0.000111<0.05 (α = 5% ). The effect of Net Profit Margin, Return On Asset, Return On Equity and Earning PerShare on stock prices in construction and property companies listed in the LQ45 index on theIndonesia Stock Exchange

Pengaruh Kompensasi Finansial Dan Kompensasi Non Finansial Serta Semangat Kerja Terhadap Kinerja Karyawan PT Hijab Alila Indonesia Marissa Yuliani; Muhammad Ichwan Hamzah; Afried Lazuardi
Jurnal Ekonomi Bisnis Indonesia Vol. 17 No. 1 (2022): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36310/jebi.v17i01.258

The purpose of this study was to examine the effect of financial compensation and non-financial compensation and work enthusiasm on the performance of employees of PT. Hijab Alila Indonesia. The data collection method was carried out through a questionnaire distributed to employees of PT Hijab Alila Indonesia, amounting to 40 respondents. The data obtained is then processed using the Partial Least Square (PLS) analysis technique tool with the smartPLS 3.0 program. Based on the results of the analysis and discussion in this study it can be concluded: (1) There is a positive and significant effect between financial compensation on morale. This is indicated by tcount > ttable (3.889 > 1.96); (2) There is a positive and significant effect between non-financial compensation on morale. This is indicated by tcount > ttable (2.559 > 1.96); (3) There is a positive and significant effect between work morale on employee performance. This is indicated by tcount > ttable (2.658 > 1.96); (4) There is no significant effect between financial compensation on employee performance. This is indicated by tcount < t table (1,234 < 1.96); (5) There is no significant influence between non-financial compensation on performance. This is indicated by tcount < t table (0.052 < 1.96); (6) There is a positive and significant effect between financial compensation on employee performance through work morale. This is indicated by tcount > t table (2,310 > 1.96); (7) There is no significant effect between non-financial compensation to employee performance through work morale. This was indicated by tcount < t table (1,710 < 1.96).

ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PEMBAYARAN BAHAN BAKU SECARA TUNAI DAN KREDIT GUNA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT CONEX INTI MAKMUR Diana Surya Ningsih; Muhammad Ichwan Hamzah
Jurnal Ekonomi Bisnis Indonesia Vol. 16 No. 2 (2021): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

PT Conex Inti Makmur is a company engaged in furniture manufacturing. The company in producing requires several raw materials, namely: plywood, processed wood, and plastic seeds. The purpose of this study is to analyze Accounting Information Systems for Raw Materials Purchases to Improve the Effectiveness of Internal Control. The research method used is qualitative with questionnaire collection, interviews, observation and literature. Data analysts use coso with components, assessment control environments, control activities, information and communication and monitoring. The results of the study showed that there was a buildup of raw materials due to lack of monitoring, no reminder of debts due, resulting in late payment of debt due. It is expected that the company develops an accounting information system and is more effective in managing the stock of raw materials.

ANALISIS PENGARUH CELEBRITY ENDORSEMENT, KUALITAS PRODUK DAN PACKAGING TERHADAP KEPUTUSAN PEMBELIAN (STUDI KASUS PADA PRODUK SKINCARE KLARITY) Audy Maudya; Muhammad Ichwan Hamzah
Jurnal Ekonomi Bisnis Indonesia Vol. 17 No. 2 (2022): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study to determine the effect of celebrity endorsement, product quality, and packaging on purchasing decisions for Klarity skincare products. This study was conducted on consumers who use Klarity skincare products. This research was conducted using quantitative methods and descriptive studies through questionnaires from the population of consumers of Klarity skincare products with a sample of 87 respondents, using a likert measurement scale equipped with various data collection techniques. The test was carried out through the multivariate Structural Equation Modeling (SEM) technique to determine the relationship between the X variable and the Y variable. The results of this study found that the celebrity endorsement variable has a significant effect on purchasing decisions. Product quality variable has no significant effect on purchasing decisions. And the packaging variable has a significant effect on purchasing decisions.

PENGARUH LITERASI KEUANGAN, GAYA HIDUP DAN UANG ELEKTRONIK TERHADAP PERILAKU KONSUMTIF (STUDI KASUS DI SMK JAKARTA 1 Feby Krismayanti; Muhammad ichwan Hamzah; Burhan
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 18 No. 1 (2023): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

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This study aims to determine the effect of financial literacy, lifestyle and electronic money on consumtive behavior (case study of SMK Jakarta 1) either partially or simultaneously. This study uses a quantitative approach. The sample this study was 100 students at SMK Jakarta 1 by using non-probability sampling and simple random sampling. The research instrument used a questionnaire and the analysis used multiple regression analysis. The results of this study indicate that (1) financial literacy has a positive and significant effect on consumtive behavior (2) lifestyle has a a positive and significant effect on consumtive behavior (3) electronic money no has a and n significant no effect on consumtive behavior (4) financial literacy (X1 ), lifestyle (X2) has a effect simultaneous on consumptive behavior while electronic money (X3) has no effect on consumptive behavior (Y) in the case Study of SMK Jakarta 1.

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