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Organum: Jurnal Saintifik Manajemen dan Akuntansi
ISSN : 26208156     EISSN : 26208164     DOI : -
Core Subject : Economy,
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 9 Documents
Search results for , issue "Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019" : 9 Documents clear
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 Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) Sugandi, Rezza Regia; Prawira, Ida Farida Adi
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.v2i1.55

Abstract

This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.
Strategi Operasi Berbasis Lean Six Sigma sebagai Usaha Peningkatan Service Level Sari, Rini Mulyani; Nugraha, Evan
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.v2i1.59

Abstract

The development of the automotive industry in Indonesia made the level of competition even tighter, so Auto2000 Setiabudhi tried to provide periodic maintenance services, especially for the replacement of New Avanza Veloz disc brakes. The purpose of this study was to reduce the processing time of the New Avanza Veloz disc brake replacement to increase the Auto2000 Setiabudhi service level. However, the results of observations found that the time for disc brake replacement was exceeded the requirements set by the company. The observation was carried out for two years, from 2017 to 2018. Obtained also information from observations that there was an increase in the processing time gap of 0.84%, an increase in service level gap of 5.17%, while waste that occurred was waste waiting and motion. The method used in this study is based on Lean Six Sigma. The results obtained after improvements were made to a reduction in processing time by 50%, reduction in waste waiting, and motion and the achievement of service levels by 100%.
Konsep Design Thinking pada Lembaga Bimbingan Belajar Smartnesia Educa Fauzi, Ahmad Hadi; 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.v2i1.50

Abstract

Design thinking has become one of the model approaches that can be carried out by a business entity. The design concept approach model is widely chosen because it has several stages and thought lines that are systematic, mutually sustainable, understanable and applicable. Therefore, this study aimed to determine the use of design thinking approach models in business entities, which are the research locus, namely in Smartnesia Educa. This research used a descriptive analysis method using a qualitative approach. The data collected was secondary and primary data in the form of interviews and supporting documents in Smartnesia Educa. The results of this study indicated that Smartnesia Educa had applied the design thinking in its operational business processes to become heterogeneous tutoring and could be accepted by all levels of economic and social markets.
Konsep Design Thinking pada Lembaga Bimbingan Belajar Smartnesia Educa Ahmad Hadi Fauzi; Iwan Sukoco
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i1.50

Abstract

Design thinking has become one of the model approaches that can be carried out by a business entity. The design concept approach model is widely chosen because it has several stages and thought lines that are systematic, mutually sustainable, understanable and applicable. Therefore, this study aimed to determine the use of design thinking approach models in business entities, which are the research locus, namely in Smartnesia Educa. This research used a descriptive analysis method using a qualitative approach. The data collected was secondary and primary data in the form of interviews and supporting documents in Smartnesia Educa. The results of this study indicated that Smartnesia Educa had applied the design thinking in its operational business processes to become heterogeneous tutoring and could be accepted by all levels of economic and social markets.
Formulasi Strategi Pengembangan Sumber Daya Manusia Perawatan Pesawat Terbang Danny Ramdani
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i1.56

Abstract

The lack of level human resources capabilities in narrow-body aircraft maintenance (Airbus & Boeing), which implies the achievement of all operator's maintenance revenue in Indonesia. The research focused on the business unit of Aircraft Services of Indonesian-aircraft Industries. The purpose of this study was to analysis and make a formulation strategy development of aircraft maintenance knowledge workers at the business unit of Aircraft Services of Indonesian-aircraft Industries. The research used a case study with a qualitative method and SWOT analysis used as a tool in the implementation process. The datas collect conducted through some literature, documents, and in-depth interviews. The subjects were managers, senior engineers, instructors, inspectors, technicians, and mechanics seniors, which focused on the development of knowledge workers (direct workers). The result of SWOT Analysis showed that unit business Aircraft Services should make an arranging program development for aircraft maintenance knowledge workers, namely: a training program for acquiring an Aircraft Maintenance Engineer License (AMEL), human resources procure system, career path, reward & compensation, and performance system. The finding was the lack of unit business Aircraft Services within preparing a business development plan program for aircraft maintenance wide-body because of corporate's response in supporting aircraft maintenance and technician/mechanics education center facilities were very slow. The conclusion was that unit business Aircraft Services, will have a competitive advantage for Aircraft maintenance narrow-body (Airbus & Boeing) if the result of strategy formulation has thoughtfully been implemented.
Design Thinking David Kelley & Tim Brown: Otak Dibalik Penciptaan Aplikasi Gojek Muhammad Lutfi Lazuardi; Iwan Sukoco
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019
Publisher : Universitas Winaya Mukti

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 Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) Rezza Regia Sugandi; Ida Farida Adi Prawira
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i1.55

Abstract

This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.
Strategi Operasi Berbasis Lean Six Sigma sebagai Usaha Peningkatan Service Level Rini Mulyani Sari; Evan Nugraha
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i1.59

Abstract

The development of the automotive industry in Indonesia made the level of competition even tighter, so Auto2000 Setiabudhi tried to provide periodic maintenance services, especially for the replacement of New Avanza Veloz disc brakes. The purpose of this study was to reduce the processing time of the New Avanza Veloz disc brake replacement to increase the Auto2000 Setiabudhi service level. However, the results of observations found that the time for disc brake replacement was exceeded the requirements set by the company. The observation was carried out for two years, from 2017 to 2018. Obtained also information from observations that there was an increase in the processing time gap of 0.84%, an increase in service level gap of 5.17%, while waste that occurred was waste waiting and motion. The method used in this study is based on Lean Six Sigma. The results obtained after improvements were made to a reduction in processing time by 50%, reduction in waste waiting, and motion and the achievement of service levels by 100%.

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