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Organum: Jurnal Saintifik Manajemen dan Akuntansi
Published by Universitas Winaya Mukti
ISSN : 26208156     EISSN : 26208164     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
Arjuna Subject : -
Articles 78 Documents
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Pengaruh DER, CAR, dan ROE terhadap Peringkat Obligasi Perbankan yang Listing di PT Bursa Efek Indonesia pada Periode 2008-2013 Phety, Debora Tri Oktarina
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.32

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) and Return on Equity (ROE) both partially and simultaneously to bank bond ratings. Bond rating agencies are needed to assess the performance of banks that issue bonds by providing information about the quality and risk of bonds. The phenomenon in Indonesia occurs when several issuers fail to pay but have a bond rating at the investment grade level. The risk of a default on bonds is seen in the case of a failure to pay PT Bank Global Tbk bonds where the Kasnic rating agent gave an A- rating, but when BI announced a freeze on Bank Global's license, the bond rating was reduced to D. This research used Ordered Logit Model (OLM) as a method of data analysis.The random sampling method was carried out as a sampling method. The results of this study showed two things. First, the Capital Adequacy Ratio (CAR) and Return on Equity (ROE) had a positive impact on the bond rating. Second, the Debt to Equity Ratio (DER) had a negative impact on the bond rating. Whilst simultaneously Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), and Return on Equity (ROE) affected the bond rating.Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) dan Return on Equity (ROE) baik secara parsial maupun simultan terhadap peringkat obligasi perbankan. Lembaga pemeringkat obligasi sangat diperlukan untuk menilai kinerja bank yang menerbitkan obligasi dengan memberikan informasi mengenai kualitas dan risiko obligasi. Fenomena di Indonesia terjadi saat beberapa emiten mengalami gagal bayar namun memiliki nilai peringkat obligasi yang berada di tingkat investment grade. Adanya risiko obligasi gagal bayar terlihat pada kasus gagal bayar obligasi PT Bank Global Tbk dimana agen pemeringkat Kasnic memberikan peringkat A-, tetapi pada saat BI mengumumkan pembekuan izin Bank Global, peringkat obligasi kemudian diturunkan menjadi D. Penelitian ini menggunakan Ordered Logit Model (OLM) sebagai metode analisis data. Metode random sampling dilakukan sebagai metode pengambilan sampling dalam riset ini. Hasil penelitian ini menunjukkan dua hal. Pertama, Capital Adequacy Ratio (CAR) dan Return on Equity (ROE) memiliki dampak positif terhadap rating obligasi. Terakhir, Debt to Equity Ratio (DER) memiliki dampak negatif terhadap rating obligasi. Sedangkan secara simultan Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), dan Return on Equity (ROE) berpengaruh terhadap peringkat obligasi.
Model Lean Six Sigma di Industri Farmasi Sari, Rini Mulyani; Nugraha, Evan
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.25

Abstract

Indonesia is one of the countries in the ASEAN Economic Community (AEC). To boost competitiveness and benefit from changes in the global industrial system at revolutionary era, lean six sigma approach to production systems in the pharmaceutical industry was used. The goal is to analyze the existing conditions, user expectations, how to overcome the obstacles that occur and the formulation of strengthening strategies on the production system of soft capsule lines. The method used an explanatory case study of production systems in the pharmaceutical industry using lean six sigma approach. The results of the research are the existing conditions of the production system have not met expectations, user expectations systems are not well understood, the formulation to overcome the constraints that occur in the production system and the formulation of the strengthening pharmaceutical industry’s production system strategy using lean six sigma approach.Indonesia termasuk salah negara dalam Masyarakat Ekonomi ASEAN (MEA). Dalam upaya mendongkrak daya saing dan memperoleh manfaat dari perubahan sistem industri global di era revolusi saat ini maka digunakan pendekatan lean six sigma pada sistem produksi di industri farmasi. Tujuan yang ingin dicapai adalah menganalisis kondisi eksisting, ekspektasi user, cara mengatasi kendala yang terjadi dan rumusan penguatan strategi pada`sistem produksi lini kapsul lunak. Metode yang digunakan adalah studi kasus eksplanatori sistem produksi di industri farmasi dengan menggunakan pendekatan lean six sigma. Hasil  penelitian adalah kondisi eksisting sistem produksi belum memenuhi ekspektasi, sistem ekspektasi user belum dipahami dengan baik, rumusan cara mengatasi kendala yang terjadi pada sistem produksi, dan rumusan penguatan strategi sistem produksi industri farmasi dengan menggunakan pendekatan lean six sigma.
Studi Tata Kelola Perusahaan yang Baik melalui Kinerja Perusahaan: Studi Pemetaan Sistematik Nurjamilah, Nurjamilah; Rizal, Muhamad; Arifianti, Ria
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.36

Abstract

The implementation of Good Corporate Governance is a concept that emphasizes the importance of the rights of shareholders to obtain information correctly, accurately, and on time. But a thorough understanding of the state-of-art of Good Corporate Governance is needed. Therefore, this article aims to classify, identify scientific publications and conduct thematic analyzes of the current literature to create extensive and detailed understanding in the field of Good Corporate Governance. The research method is carried out by means of the Systematic Mapping Study (SMS) to study scientific publications in the field of Good Corporate Governance which are based on the focus and type of research from time to time. The results of this study resulted in the categorization and quantification of the Good Corporate Governance study in various dimensions as well as an overview of current research topics and trends.Pelaksanaan Good Corporate Governance merupakan konsep yang menekankan pentingnya hak pemegang saham untuk memperoleh informasi dengan benar, akurat, dan tepat waktu. Namun pemahaman menyeluruh tentang state-of-art dari Good Corporate Governance diperlukan. Oleh karena itu, artikel ini bertujuan untuk mengklasifikasikan, mengidentifikasi publikasi-publikasi ilmiah dan melakukan analisis tematik terhadap literatur terkini guna menciptakan pemahaman yang ekstensif dan terperinci dibidang Good Corporate Governance. Metode penelitian dilakukan dengan cara Systematic Mapping Study (SMS) untuk menelaah publikasi ilmiah dibidang  Good Corporate Governance  yang dihasilkan berdasarkan fokus dan tipe riset dari waktu ke waktu. Hasil penelitian ini menghasilkan kategorisasi dan kuantifikasi studi Good Corporate Governance dalam berbagai dimensi serta ikhtisar topik dan tren penelitian saat ini.
Pengaruh Kebijakan Dividen terhadap Harga Saham (Studi pada Perusahaan pertambangan di Bursa Efek Indonesia 2008-2012) Fitri, Irma Kurnia; Purnamasari, Imas
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.24

Abstract

Dividend policy is a decision that can be taken by the company in deciding whether the profit earned will be distributed in the form of dividends or retained for reinvestment. Bonuses can be used as a signal by investors to make investment decisions that will affect the company's stock price. The main purpose of this study is to identify whether dividend policy could convey information to the market which generates a reaction on stock prices. Research methods used descriptive and verification. An indicator of dividend policy is the dividend payout ratio, and stock prices used in this study is the closing share price. Samples in this study are ten mining companies on the Indonesia Stock Exchange that regularly pay dividends in 2008-2012. Analysis of the data used is a simple linear regression. Based on the research shows that the dividend policy affects stock prices.Kebijakan dividen merupakan suatu keputusan yang dapat diambil perusahaan dalam memperlakukan laba yang diperoleh apakah akan dibagikan dalam bentuk dividen atau ditahan untuk reinvestasi perusahaan. Tujuan utama dari penelitian ini adalah untuk mengidentifikasi apakah kebijakan dividen menyampaikan informasi ke pasar yang menghasilkan reaksi terhadap harga saham. Metode penelitian menggunakan metode deskriptif verivikatif. Indikator kebijakan dividen adalah dividen payout ratio dan harga saham yang digunakan adalah harga saham penutupan. Sampel dalam penelitian 10 perusahaan pertambangan yang rutin membagikan dividen selama 2008-2012. Analisis data yang digunakan adalah regresi linier sederhana. Berdasarkan hasil analisis kebijakan dividen berpengaruh positif terhadap harga saham. Penelitian ini membuktikan bahwa kebijakan dividen dijadikan sebagai sinyal oleh para investor dalam mengambil keputusan investasi yang pada akhirnya akan berpengaruh terhadap harga saham perusahaan. Penelitian ini mendukung signaling teory.
Pengaruh Biaya Produksi terhadap Laba Kotor Mulyana, Asep
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.21

Abstract

This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi terhadap laba kotor PT. Indo rama synthetics Tbk dan PT. Pan Brothers Tbk. Penelitian ini mengambil data laporan keuangan dari tahun 2011-2015 yang di publikasikan di BEI. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji normalitas, uji korelasi, dan uji koefisien determinasi sedangkan dalam uji hipotesis penelitian ini mengunakan uji t. Hasil penelitian ini membuktikan bahwa biaya  produksi memiliki nilai korelasi sebesar 78% menandakan hubungan yang kuat, hasil keofisien determinasi sebesar 60,8 % dan sisanya 39,2% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini, hasil analisis regresi = Y: 167.628, 498 + 0,071X dan berpengaruh signifikan karena t-hitung = 3,522 > dari t-tabel= 1,833 dengan nilai signifikansi 0,008 > 0,05.
Penentuan Waktu Proses Pembuatan Kain Dengan Pendekatan Cross-Case pada Industri Tekstil Nugraha, Evan; Sari, Rini Mulyani
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.28

Abstract

PT. X was a company engaged in weaving cotton production. Many types of cotton consisted of type 185, type 186, type 188 and type 189. Nevertheless, there were still many problems in the operational production of the weaving department. One of them was the length in processing time of the weaving section that could affect the next process. Based on a literature review, it showed that lean method could be implemented in process industry even it was not entirely. The method that usually used in the process industry was the cross-case method. A case study was a method that chosen in conducting this research by forming propositions first. There were two products selected as the case study: cotton 188 and cotton 189. This research consisted of two steps. The first step was the measurement of operational performance before implementing the lean method.  The second step was cross-case analysis by synchronizing between the empirical data and the propositions. The lean method would increase the accuracy of product delivery. It had been proven by reduction of the cycle time of both products ranges from 18,5% to 31,5%. The cross-case method could be applied with the Kanban, the set-up time reduction and forming the pull system in the production floor.PT. X adalah perusahaan yang memproduksi kain katun. Terdapat beberapa corak kain katun yang diproduksi, diantaranya kain katun tipe 185, tipe 186, tipe 188 dan tipe 189. Namun masih banyak kendala dalam bagian operasional produksi, khususnya bagian penenunan kain. Akibat yang ditimbulkan dapat terlihat dari lamanya waktu proses di bagian penenunan kain yang berpengaruh terhadap proses selanjutnya. Berdasarkan literature review yang dilakukan, didapatkan hasil bahwa lean dapat diimplementasikan pada industri tekstil, namun tidak sepenuhnya. Studi kasus adalah metode yang dipilih dalam melakukan penelitian ini. Untuk meneliti menggunakan metode studi kasus, maka harus dibangun proporsi terlebih dahulu sehingga arah penelitian menjadi jelas dan terarah.  Terdapat dua produk yang dipilih sebagai studi kasus yaitu katun 189 dan katun 188. Penelitian ini dilakukan dalam dua langkah. Langkah pertama berupa pengukuran performansi operasional situasi sebelum dan sesudah mengimplementasikan metode lean. Tahap terakhir adalah membandingkan antara data empiris dengan proposisi yang. Metode lean akan meningkatkan ketepatan pengiriman produk, yang dapat dibuktikan dengan penurunan cycle time untuk kedua studi kasus berkisar antara 18,5% hingga 31,5%. Metode cross-case diaplikasikan melalui pelaksanaan kanban dan set up time reduction, pembentukan pull system di lantai produksi.
Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih Mulyana, Asep; Pethy, Debora Tri Oktarina
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.41

Abstract

This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.
Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada PT Indocement Tunggal Prakarsa (Persero) Tbk Periode Tahun 2010-2017 Susilawati, Endang; Mulyana, Asep
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.33

Abstract

This study aims to determine the influence of sales and operational costs on the net income both partially and simultaneously of PT Indocement Tunggal Prakarsa, Tbk. from 2010 to 2017. The type of research is descriptive verification by quantitative methods. Based on the results of the research showed that the sales and operational costs influence the net income simultaneously. Partially, sales and operational costs influenced on the net income.
Design Thinking David Kelley & Tim Brown: Otak Dibalik Penciptaan Aplikasi Gojek Lazuardi, Muhammad Lutfi; Sukoco, Iwan
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i1.51

Abstract

This study aims to describe each stage of design thinking at PT Karya Anak Bangsa (Gojek) to create appropriate and practical solutions to problems that arise in the community. The methodology used for this research was a literature review with descriptive analysis and identification with David Kelley & Tim Brown's theory. The expert opinion of each explanation strengthens it. The results of this study were that with a good design thinking process PT Aplikasi Karya Anak Bangsa (Gojek) had produced a variety of solutions that were only online-based transportation applications. However, currently, Gojek also created a variety of services according to various community needs. It was also able to create business opportunities from a problem that occurred in the community.
Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada PT Bank Syariah Mandiri Purnamasari, Laely
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.31

Abstract

The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income both partially and simultaneously. The research method used descriptive and verification. The results showed that the operating revenue and the operating expenses had a strong relationship with the third party profit sharing. For the results of the third parties, the operating revenue and the operating expenses partially were not proven to significantly affect the net operating income but the operating revenue and the operating expenses were proven to affect the net operating income significantly. From this research, it was also known that the operating revenue component that most influenced net operating income was the mudharabah income and the operating expenses that most influenced net operating income was the loss expense for the elimination of productive assets.

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