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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 8 Documents
 1 
Search results for , issue "Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021" : 8 Documents clear
Literasi Ekonomi dan Pola Perilaku Konsumsi Masyarakat Kelas Menengah ke Bawah di Era Adaptasi Kebiasaan Baru Muhammad Hasan; Nur Arisah; Rahmatullah Rahmatullah
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.186

Abstract

In the era of adapting to new habits, after the COVID-19 pandemic, in terms of marketing management and consumer behavior, economic literacy is very much needed in making every economic decision, including consumption. This study was conducted as an effort to explore the contribution of economic literacy to consumption behavior patterns in the new adaptation era. This study is a study with a quantitative approach. The population in this study is an active consumer society found in a number of districts/cities in South Sulawesi Province. Sampling was done purposively with criteria based on social, economic, and demographic characteristics, obtained as many as 211 respondents. The data obtained were analyzed using Structural Equation Modeling analysis. The results of this study found that economic literacy has a positive and significant influence on consumption behavior patterns in the era of adaptation to new habits.
Pengungkapan Kuantitatif dan Kualitatif Segmen Operasi Berdasarkan PSAK 5 Revisi 2009 (Penyesuaian 2015) di Indonesia Dewi Diah Fakhriyyah; Irma Hidayati
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.163

Abstract

Reporting of operating segments has become an important concern, therefore there is a PSAK 5 regulation which is continuously updated based on IFRS 8 to improve operating segment reporting. This study aims to examine the application of operating segment disclosure and its determinants in public companies in Indonesia.This research method is quantitative method. The operating segment in the financial statements of the LQ 45 Index’s Company in 2016 is analyzed by scoring to the items required by PSAK 5 Revised 2009 (Amandement 2015). The results showed that the majority cozmpany's compliance level of quantitative information is medium level of compliance,. Quantitative disclosure shows the most reported items are profit loss and total assets, meanwhile the least reported item is other non current assets and main customer information . Meanwhile, the most reported item of qualitative disclosure is the main products and services which generate revenues for the operating segments. This study shows that companies disclose more quantitative information than qualitative. In addition, the good corporate governance mechanism that determines the extent of disclosure of operating segments is institutional ownership and the board of directors. This research has implications for operating segment regulators to do better and contribute to the agency theory and signaling theory.
Orientasi Kewirausahaan dan Inovasi Produk pada Masa Pandemi Covid-19 terhadap Kinerja Pemasaran UMKM di Kota Tangerang Humairoh Humairoh; Suharyadi Suharyadi; Edi Rahmat Taufik
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.147

Abstract

The Tangerang City convection MSMEs experienced a shock from a decline in demand due to economic instability caused by the Covid-19 pandemic. Tangerang City MSMEs need a survival strategy to be able to maintain their business in the midst of the Covid-19 pandemic. However, the MSMEs of Tangerang City are still experiencing obstacles in their entrepreneurial orientation and product innovation. The purpose of this study was to analyze the effect of entrepreneurial orientation and product innovation on the marketing performance of MSMEs in Tangerang City. The sample is 100 respondents. The research data was obtained by distributing questionnaires to the MSMEs business actors in Tangerang City. The data analysis technique used regression analysis with the help of SPSS software version 22. This study resulted in both partial and simultaneous entrepreneurial orientation and product innovation having a positive and significant effect on marketing performance. This study found that to improve marketing performance, business owners are responsible for finding solutions to obstacles that occur, proactively see opportunities by innovating to create new products to meet the needs of existing customers and new consumers, seek innovation ideas by listening to consumer desires and making products. that has distinctive characteristics, to continue to innovate and improve the quality of the products produced, and to increase business targets and expand product marketing so as to increase profits. The implication of this research is that MSMEs have to use online technology, namely social media and e-commerce market places in order to reach wider consumers, innovate in design and style so as to increase business profits. 
Entrepreneurial Marketing dan Jejaring Sosial dalam Usaha Kecil: Studi Kasus tentang Bisnis Petshop di Kabupaten Bandung Jajang Ginanjar; Margo Purnomo; Erna Maulina
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.161

Abstract

This article aims to examine how small entrepreneurs use social networks to develop and implement marketing strategies. The type of small business studied is the Petshop business. The research method used is qualitative by conducting in-depth interviews and analysis with Petshop entrepreneurs through an entrepreneurial marketing perspective. Ultimately, we found that Petshop entrepreneurs are using social connections through market intelligence, new customer acquisition, and current customer retention to create and deliver more value to customers. Entrepreneurs take steps to build emotional attachments and carry out marketing activities through giving gifts or by approaching customers through the community, and most of the entrepreneurs in the Petshop business in Bandung Regency do marketing through physical (offline) stores and online shops. The majority of entrepreneurs stated that the application of the entrepreneurial marketing concept and strengthening social networks were important in the continuity of the Petshop business, only one Petshop entrepreneur had contradictory statements, especially in the aspect of searching for market information.
Rasio Profitabilitas: Mengukur Performance dan Tingkat Kesehatan Perbankan yang Terdaftar di BEI Tahun 2020 Bahri Bahri; Dicky Arnendra Dwi Nugraha
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.188

Abstract

The Covid-19 pandemic in Indonesia is still ongoing to this day causing the performance and health level of banking profitability to decline and the financial condition of the country disrupted. Banking profitability can be seen in the value of Return On Asset (ROA) to see the effectiveness of banking in making profits by utilizing total assets. The study aims to analyze the effect of financial ratios consisting of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenditures to Operating Income (BOPO), and Net Interest Margin (NIM) on Return On Asset (ROA) on banking going public listed on the Indonesia Stock Exchange (IDX) during 2020 during the Covid-19 pandemic. The population in this study was 40 banks with 160 data. Data analysis methods use descriptive statistical tests, classical assumption tests, multiple linear regression tests, t-tests, f-tests, and determination coefficient tests. The results of the study proved that partially the variables CAR, LDR, and BOPO had a negative and significant effect on ROA. NIM has a positive and significant influence on ROA. While NPL has no influence and is not significant to ROA in banks registered with IDX in 2020. Simultaneously car, NPL, LDR, BOPO, and NIM variables have a significant effect on ROA. The implications of the results of the study prove that in the time of the Covid-19 pandemic, the condition of banks registered with the IDX is still healthy and meeting the minimum CAR ratio below 8%, meaning that banks still earn profits from the results of credit capital management to customers. The level of insecurity of the number of bad loans is still low and can still overcome. The value of the operating expense ratio of banking operating.
Identifikasi Hambatan Penerapan Lean di Usaha Kecil dan Menengah (UKM) Mochammad Rifky Pamungkas; Erna Maulina; Margo Purnomo
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.164

Abstract

Today's world competition has increased the pressure on Small and Medium Enterprises (SMEs) to adopt lean implementations. The purpose of this study is to make a small contribution by exploring the Lean Implementation Barrier (LIB) in SMEs through three case studies of SMEs in the city of Bandung. A case study approach is used and followed by the Interpretative Structural Model (ISM) in order to see the inter-LIB relationship. The results of this study indicate that lack of management commitment and leadership, lack of employee involvement and lack of resources are the main obstacles to lean implementation in SMEs in Indonesia. Moreover, poor communication among various levels within the company and inadequate dissemination of knowledge about the benefits of lean also create barriers to lean implementation. The implication of this research is to strengthen and expand information related to research on the application of lean in SMEs, especially the results of the identified barriers that can assist SMEs in implementing lean or future research in developing and identifying barriers to implementing lean in SMEs.
The Accuracy of Balance Model in Predicting Stock Investment During The Covid-19 Pandemic on LQ 45 Index Elly Susanti; Nelly Ervina; Ernest Grace; Sudung Simatupang
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.193

Abstract

In doing investment, an investor certainly avoids risk; thus, the investor needs a model in making predictions to forecast the return of shares. There are two models to predict this: Capital Asset Pricing Capital (CAPM) and Arbitrage Pricing Theory (APT). The purpose of this study is to find out which models are more accurate in determining investment options, especially during the Covid-19 pandemic in companies that are included in the LQ 45 Index group. The population in this study is 50 companies listed in LQ 45 from February 2020 - July 2021. The sampling technique used in this study is purposive sampling. The data used in this study will be processed through Ms.Excel and SPSS Version 21. The data analysis techniques used in this study are the Basic Assumption Test consisting of Normality Test and Homogeneity Test, Mean Absolute Deviation (MAD), and hypothesis testing consisting of independent t-test samples. The results in this study show that Model is accurate in predicting stock returns in the Covid-19 pandemic is a CAPM model this is because the value of MAD CAPM is smaller than mad APT. Furthermore, independent t-test samples showed that H0 was rejected which meant that there was a difference in accuracy between CAPM and APT in calculating the return of LQ 45 shares. The implication of this study are expected to provide references to investors and potential investors as a source of information in decision making to make investments in this pandemic period.
Literasi Keuangan pada UMKM (Studi Pemetaan Sistematis dan Analisis Co-Authorship pada Basis Data Scopus) Yogi Sugiarto Maulana; Erna Maulina; Nenden Kostini; Tetty Herawati
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 2 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i2.132

Abstract

Financial literacy has been widely discussed in various countries with a wide range of subject areas, focuses, and loci. The purpose of this paper is to map the trends of scientific publications and map the network of authors on financial literacy, especially in the MSME sector. We have developed bibliometric analysis through VOSviewer software, supplemented by literature reviews. A total of 126 articles were obtained from Scopus related to the topics "financial literacy" and "micro small medium enterprise". We present trends in financial literacy research, author productivity, and journals, as well as detailing the network of co-authorships who have researched and published in the scientific domain. The results of the study are known that 1) The application of financial literacy in MSMEs only appeared in 2010 and experienced a significant upward trend. 2) Penulis most productive comes from china, where there are 2 authors each produce 3 articles. 3) Co-authorship has not been established between writers in each country and between countries. 4) Indonesia contributes financial literacy publications in MSMEs the most compared to other countries, with the number of publications as many as 34 articles. Lastly, the mapping provides an overview of which countries and writers are concentric and collaborate with each other on the topic of financial literacy in MSMEs. 

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