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All Journal Jurnal Riset Akuntansi dan Bisnis Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ATESTASI : Jurnal Ilmiah Akuntansi Holistik Manajemen Jurnal Manajemen
Gun Gunawan Rachman
Universitas Langlang Buana, Bandung
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH BIAYA DISTRIBUSI DAN SALURAN DISTRIBUSI TERHADAP VOLUME PENJUALAN (STUDI PADA SARI INTAN MANUNGGAL KNITTING BANDUNG) Gun Gunawan Rachman, Karlina Yuningsih
Jurnal Riset AKuntansi dan Bisnis Vol 10, No 2 (2010): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v10i2.473

Abstract

Pada dasarnya distribusi merupakan kegiatan penyampaian produk dari tangan produsen ke tangan konsumen atau pelanggan dalam kondisi baik, tepat waktu serta sesuai dengan keinginan pembeli. Proses pendistribusian dapat dilakukan secara langsung maupun melalui mata rantai distributor/perantara atau dapat dilakukan kedua-duanya. Proses pendistribusian ini tentu saja ada biaya yang harus dikeluarkan, seperti biaya distribusi, besar kecilnya biaya yang harus dikeluarkan oleh perusahaan secara langsung akan berpengaruh terhadap harga jual dan akan berdampak pada volume penjualan. Permasalahan penelitian yang muncul: bagaimana saluran distribusi produk pada Sari Intan Manunggal Knitting dan berapa besar biaya distribusi memberikan pengaruh terhadap volume penjualan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana saluran distribusi produk dan berapa biaya distribusi yang dikeluarkan oleh perusahaan serta berapa besar saluran distribusi dan biaya distribusi memberikan pengaruh terhadap volume penjualan. Metode yang digunakan adalah metode analisis deskriptif kuantitatif, dengan teknik studi dokumen biaya distribusi, kuesioner saluran distribusi dan volume penjualan serta wawancara kepada pihak terkait yaitu bagian pendistribusian dan bagian keuangan. Hasil penelitian menunjukan bahwa: sistem pendistribusian produk yang diterapkan oleh Sari Intan Manunggal Knitting yaitu sisten distribusi langsung mendistribusikan produk kepelanggan. Biaya distribusi dan Saluran distribusi memberikan pengaruh 96,7%terhadap Volume penjualan,sementara siasanya sekitar 3,3% dipengaruhi oleh faktor-faktor lain yang bersifat uncontrollable yaitu faktor yang tidak dapat dikuasai oleh perusahaan seperti lingkungan, pesaing, konsumen dan sebagainya.
PENGARUH BUDAYA ORGANISASI, TEKNOLOGI INFORMASI, DAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PT. Propan Raya I.C.C Cab. Bandung Joko Saptoro; Gun Gunawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 4 (2018): Vol. 2 No.4 Desember 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.582 KB) | DOI: 10.36555/jasa.v2i4.196

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh budaya organisasi, teknologi informasi dan sistem informasi akuntansi manajemen terhadap kinerja manajerial. Populasi dalam penelitian ini manajer karyawan PT. Propan Raya I.C.C Cab. Bandung. Penelitian ini menggunakan metode survey dengan jumlah responden karyawan manajer. Data penelitian merupakan data primer dan metode pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukan bahwa: 1) Budaya organisasi berpengaruh terhadap kinerja manajerial 2) Teknologi informasi berpengaruh signifikan terhadap kinerja manajerial 3) sistem akuntansi informasi manajemen berpengaruh signifikan terhadap kinerja manajerial.
The Influence of Information Technology and Management Control Systems on Employee Performance Gun Gunawan Rachman; Sita Nuraeni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1461

Abstract

This study aims to determine the influence of information technology and management control systems on employee performance at PT. Adira Dinamika Multifinance Tbk Baleendah Branch. The study was conducted on the employees of PT. Adira Dinamika Multifinance Tbk Baleendah Branch in the marketing division of 33 people. The research data is primary data and the analytical method used is descriptive verification method with quantitative approach and hypothesis testing and through data collection techniques with questionnaires. The statistical test tool used in this study is the Structural Equation Model (SEM) with Partial Least Square (PLS) estimation. The results of this study indicate that: 1) Information technology significantly influences employee performance 2) Management control system significantly influences employee performance
The Influence of Management Accounting Information Systems and Performance Measurement System on Managerial Performance Siska Septiani; Gun Gunawan Rachman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1748

Abstract

This study aims to examine the effect of management accounting information systems and performance measurement systems pn managerial performance. Management accounting information system is a process of the activities of an information system so that the resulting information can help managers to make decisions. Furthemore, the performance measurement system is a measurement that is used to monitor employee performance. Management accounting information systems and performance measurement systems can increase or decrease managerial performance in companies. The object of this research is PT. Sangkuriang Jaya Abadi located in Antapani, Bandung. This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Management accounting information system has an effect on managerial performance.2) The performance measurement system has an effect on managerial performance.
KOMITMEN ORGANISASIONAL DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION (STUDI PADA PT VERITRA SENTOSA INTERNASIONAL) Febrina Wijayanti; Gun Gunawan Rachman
Holistik Manajemen: Jurnal Manajemen Vol 1 No 1 (2020): Vol. 1, No. 1, Juli 2020
Publisher : Magister Manajemen Pascasarjana Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5129.605 KB)

Abstract

The desire of employees to move (turnover intentions) in the service industry is an initial signal of resignation (resign) employees in the industry. This needs to be a concern for the company because of the high desire of employees to move (Turnover intentions) within a company can disrupt activities and productivity. Besides the desire of employees to move (Turnover intentions) can also create instability and uncertainty about labor conditions. Data on organizational commitment, work environment and employee turnover intentions and three research hypotheses were obtained through interviews using a questionnaire to 85 respondents of PT Veritra Sentosa Internasional employees. The data obtained were then analyzed using SEM analysis techniques. The results of testing the three research hypotheses using SEM analysis showed that the organizational commitment to turnover intention at PT Veritra Sentosa Internasional was classified as good. This means that the higher the organizational commitment, the lower the intention to leave or the intention to leave the employee. work environment influences turnover intention. This means that the lower working environment will further increase turnover intention. Turnover Intention at PT Veritra Sentosa International is still classified as very small, most employees feel the commitment of the organization is good and employees feel comfortable with the work environment. So that most of the employees to leave the company are still limited to their desires and have not reached the realization stage.
Relationship in Organizational Culture, Management Control System and Employee Performance in Perspective Model Gun Gunawan Rachman; Nur Izatul Makiyah; Muhamad Iqbal Adrian
Almana : Jurnal Manajemen dan Bisnis Vol 6 No 3 (2022): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v6i3.1976

Abstract

Organizational culture plays a role in shaping the character and behavior of employees, while management control systems play a role in controlling employees so that they continue to do work by the provisions. The purpose of this study is to determine the effect of organizational culture and management control systems on employee performance. The research was conducted at PT. Sami Aji Tekstil by collecting data through a questionnaire filled out by 33 respondents. The data collected is primary data and the method used is a descriptive verification method with a quantitative approach. In this study, the statistical test tool used was Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study are expected to be a solution to solving problems with the performance of employees at PT. Sami Aji Tekstil. The results of this study prove that organizational culture affects employee performance and that management control system affects employee performance.
Analysis of Factors that Influence Profit Quality in Manufacturing Companies Gun Gunawan Rachman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.699

Abstract

Earnings quality is a crucial metric for evaluating corporate performance and comprehending the long-term financial viability. This research examines several factors' impact on earnings quality by analyzing data from manufacturing businesses listed on the IDX. The key determinants in this study are the extent to which profit is sustained over time, the company's scale, and its liquidity level. The data was extracted from financial reports retrieved from the website www.idx.com. This research falls under the category of quantitative analysis. The purposive sampling method acquired the research sample, which involves selecting models based on preset criteria. Using the purposive sampling strategy, a total of 41 firms were obtained. Data analysis techniques include descriptive statistical tests, panel data model selection tests, f-tests, t-tests, and coefficient of determination tests. The hypothesis testing in this research uses Eviews version 10.0 with panel data. The research shows that leverage has a big effect on the quality of profits, but earnings persistence and business size do not have a big effect on the quality of profits in manufacturing businesses.
Co-Authors Febrina Wijayanti Joko Saptoro Muhamad Iqbal Adrian Nur Izatul Makiyah Siska Septiani Sita Nuraeni