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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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Corporate Action : Pengaruh Stock Repurchase dan Kepemilikan Keluarga terhadap Audit Fee Windi Marlianita Fitri; R Nelly Nur Apandi
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 2 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2019
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i2.54

Abstract

This study aims to examine the effect of stock repurchase on audit costs with family ownership as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange (BEI) in 2014—2016. Audit fees in this study were measured by looking at the total audit fees listed in the company's annual report. The research method used is to use quantitative descriptive methods. The population in the study was 110 non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014—2016. The sample was chosen based on a purposive sampling technique with several criteria. The data analysis technique used in the study is multiple regression models. The results of hypothesis testing in the study indicated that stock repurchase had a positive effect on audit fees and family ownership was considered capable of weakening the influence of stock repurchase on audit fees.
Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih Asep Mulyana; Debora Tri Oktarina Pethy
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Universitas Winaya Mukti

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 Endang Susilawati; Asep Mulyana
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Universitas Winaya Mukti

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.
Penentuan Waktu Proses Pembuatan Kain dengan Pendekatan Cross-Case pada Industri Tekstil Evan Nugraha; Rini Mulyani Sari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

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.
Pengaruh Keputusan Investasi dan Keputusan Pendanaan terhadap Nilai Perusahaan pada Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2013—2017 Budhi Pamungkas Gautama; Nada Kirana Octavia; Netti Siska Nurhayati
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 2 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2019
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i2.49

Abstract

This research is motivated by the decrease of the company value that property, real estate and building construction companies. This research aims to know the description of investment decisions with a measuring indicators that is Total Asset Growth (TAG), description of funding decisions with measuring indicators that is Debt to Equity Ratio (DER) and description company value with a measuring indicator that is Price Book Value (PBV). The analysis tools used include panel data regression analysis, test of significance of regression, and test the significance of regression coefficient. The results showed that the variables Investment decision variable (TAG) does not effect the Corporate Value and Funding Decision (DER) has a positive effect on firm value company values in the property, real estate and building construction sector.
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 Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada PT Bank Syariah Mandiri Laely Purnamasari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

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.
Analisis Defect dengan Metode Fault Tree Analysis dan Failure Mode Effect Analysis Evan Nugraha; Rini Mulyani Sari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 2 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2019
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v2i2.58

Abstract

There was a phenomenon that occurred in garment companies, namely the existence of defect products in the production process. In the sewing process, defects occurred with an average percentage of 6,67% in the first three months of early 2019. This 6,67% was a percentage of disability that exceeded the company percentage limit of 5%, thus disrupting the production process. The primary purposed of analyzing the factors of product defects was to find out the causes and solutions to the company. The Fault Tree Analysis method was used to find out the root caused of product defects. Three main problems caused product defects, namely 1) untidy stitches, 2) stitches that exceeded the specified size, and 3) straightened stitches. By using the Failure Mode Effect Analysis method, the three problems were caused by human error and the absence of a Standard Operating Procedure in the production process. As a solution to problems in the company, the Risk Priority Number value was used. From this study the result obtained 1 Risk Priority Number value is the proposed improvement.
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.

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