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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Indonesian Journal of Business Analytics (IJBA) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Hendrik Manossoh
Sam Ratulangi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Manajemen Bisnis dan Keuangan Korporat

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Analisis penerapan model four levers of control dalam meningkatkan kinerja karyawan divisi keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Jesicca Leonita Baramuli; Hendrik Manossoh; Sherly Pinatik
Manajemen Bisnis dan Keuangan Korporat Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.60

Abstract

Four Levers of Control is a concept that focuses on achieving strategies in the management control system using four frameworks consisting of belief systems, boundary systems, diagnostic control systems, and interactive control systems.  In facing the changes that occurred at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung after the merger, an adequate control system is needed to control the performance of employees. This study aims to determine how the application of the four levers of control in improving the performance of employees of the finance division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The research method used in this research is a qualitative method with a descriptive approach and the data obtained comes from interviews and documentation. The results showed that the application of the four levers of control has been running quite well because it has fulfilled the four frameworks.
Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini Taufik Rahmat Maksud; Hendrik Manossoh; Djeini Maradesa
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.111

Abstract

Production costs are costs that include all costs, either directly or indirectly that can be identified with the activities of processing raw materials into finished products. Cost of goods manufactured is a collection of costs that have been incurred and processed that occur in a process of producing goods consisting of raw material costs, direct labor costs and factory overhead costs. The full costing method is a method for determining the cost of goods manufactured by charging all fixed and variable production costs to the products produced. The variable costing method is a method for determining the cost of goods manufactured by only taking into account variable production costs. The purpose of this study was to determine how to analyze the calculation of production costs using the full costing and variable costing methods in determining the cost of production of bread products at Toko Kartini. This study used qualitative approach with a descriptive analysis. The results of this study show that the calculation of the cost of goods produced when applied the full costing method and variable costing get different results compared to company's method. The full costing method gets bigger results than the company’s method, while the variable costing method gets smaller results than company’s method, as well as the full costing method which gets bigger results than when calculated using the variable costing method.
Co-Authors Angelia Parindingan Claudia W. M. Korompis Claudia W.M Korompis Djeini Maradesa Gerald William Sanger Jesicca Leonita Baramuli Meily Y. B. Kalalo Sherly Pinatik Taufik Rahmat Maksud Tribrata Putra Rianto