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Manajemen Bisnis dan Keuangan Korporat
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29886899     EISSN : 29886023     DOI : https://doi.org/10.58784/mbkk
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Manajemen Bisnis dan Keuangan Korporat is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Manajemen Bisnis dan Keuangan Korporat will publish the articles bi-annually. The article submitted to Manajemen Bisnis dan Keuangan Korporat is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2024)" : 5 Documents clear
Analisis penerapan penguatan permodalan oleh Otoritas Jasa Keuangan di PT. Bank SulutGo Golda Amelia Eman; Herman Karamoy; Robert Lambey
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.87

Abstract

This study is based on of the latest policy by the Financial Services Authority through POJK No. 12/POJK.03/2020 concerning Commercial Bank Consolidation to maintain the stability of the financial and banking sector from the impact of the economic and monetary crisis. The object of this study is PT. Bank SulutGo as a bank of North Sulawesi Province in Indonesia. This POJK regulates the increase in Minimum Core Capital for Commercial Banks which will be carried out in stages from 2020 to 2022 amounting to IDR 3 trillion and for Regional Development Banks (BPD) until 31 December 2024. This research uses a qualitative research method which explains descriptively the analysis of the phenomenon of banking development, especially PT. Bank SulutGo due to the implementation of OJK new regulations using data in the form of narratives and Banking Financial Performance Reports. The shareholders over the last three years have made efforts to deposit capital and increase their share ownership, but it is predicted that until 2024, PT. Bank SulutGo has not been able to meet the bank's minimum core capital of Rp. 3 trillion. In order not to be affected by the OJK's exit policy, PT. Bank SulutGo can choose a consolidation strategy for going concern, the consolidation strategy is appropriate for PT. Bank SulutGo in complying with OJK regulations is forming a Joint Business Group (KUB).
Analisis harga pokok produksi atas pembiayaan yang bersifat common cost dengan pendekatan variable costing di Kalakopi Manado Aron Karolina Bangun; Rudy J. Pusung; Meily Y. B. Kalalo
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.88

Abstract

Common costs are the costs obtained from the time the raw materials are processed to the product which can be separated according to the identity of each product. Variable Costing is a method used to calculate the cost of production which only involves variable costs. This research aims to analyze the cost of production for Common Cost financing using a Variable Costing approach in Kalakopi Manado. The type of research used is descriptive qualitative research and research data collection is carried out by means of interviews, observation and documentation. The results of the research show that calculating joint costs using a variable costing approach makes the cost of production of donuts smaller than the selling price set by the company.
Penentuan biaya produksi dengan metode direct costing sebagai dasar penetapan harga jual pada UD Lourdes Tompasobaru Claudio Kolompoy; Rudy J. Pusung; Djeini Maradesa
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.97

Abstract

Direct costing is an accounting method used to calculate production costs. This method only calculates production costs that are directly related to the product and can be traced directly to the product. Normal pricing is the determination of the selling price which is determined by adding future costs with a percentage mark up or addition above the total costs calculated using a certain formula. The aim of this research is to determine the determination of production costs using the direct costing method as the basis for determining selling prices. The type of research used is descriptive qualitative. The results of this research show that there is a difference between determining production costs using the company's simple calculation method and calculations using the direct costing method. Because of this difference in the selling price determination between the owner (actual) and according to direct costing with normal pricing, there is a quite high difference, where the selling price determined by the company is higher than according to the direct costing method with normal pricing.
Risiko sistematis dan pengembalian saham sektor kesehatan pasca pencabutan PPKM Sania Revalina Budiman; Novan Nicodemus Kodoati Tiwang
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.99

Abstract

The revocation of PPKM in Indonesia on December 30 2022 has a positive impact on the country's economy. This study aims to examine the market response to policies when revoking PPKM, especially for stocks in the health sector. Observations were carried out from December 2022 to January 2023 or the period before and after the revocation of PPKM with stocks from the health sector as samples. Hypothesis testing from this study uses several procedures, namely normality tests, descriptive statistics, and difference tests. This study finds that health sector stocks experienced an increase in returns and systematic risk after the lifting of PPKM. However, this study also finds that the increase in the rate of return and systematic risk did not differ from the period before the lifting of PPKM. This finding implies that the repeal of the PPKM policy did not have a significant impact, especially on stocks from the health sector.
Pengaruh profitabilitas dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Bryan Bernard Herman Prang; Jessy D. L. Warongan; Syermi S. E. Mintalangi
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.100

Abstract

Tax is the main indicator in the APBN because of the large percentage of tax revenue to maximize development in Indonesia. Taxes are obligations and burdens that reduce the firm’s net profit that is contrary to the firm’s goals. There are so many factors that influence tax avoidance, including profitability and firm size. The aim of this study is to determine the influence of profitability and firm size on tax avoidance in listed manufacturing firms on the Indonesia Stock Exchange. The sample in this study used a non-probability sampling method, namely a purposive sampling technique, thus obtaining a sample of 20 firms from a total of 175 firms. The analytical method used in this study is the multiple linear regression analysis method with data processing using IBM SPSS 26. The results of this study show that profitability has no effect on tax avoidance and firm size has a significant positive effect on tax avoidance.

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