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Novi Swandari Budiarso
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INDONESIA
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
 1 
Search results for , issue "Vol. 2 No. 2 (2024)" : 5 Documents clear
Penerapan sistem pengendalian intern pemerintah atas sistem dan prosedur pengeluaran kas di Dinas Kebudayaan dan Pariwisata Kotamobagu Putri Luana Indira Meyni Rumbayan; Jantje J. Tinangon; Olivia Y.M Sardjono
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.108

Abstract

This study aims to determine the suitability of the internal control of cash expenditures of the Kotamobagu Culture and Tourism Service with SPIP No. 60 of 2008, and the Accounting System and Procedures for Cash Expenditures of the Kotamobagu Culture and Tourism Service are in accordance with the Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management. The type of research used is qualitative with a descriptive approach. The results of research regarding the Cash Disbursement System and Procedures at the Kotamobagu Culture and Tourism Office show that the elements of risk assessment, information and communication, and monitoring have been implemented in accordance with PP Number 60 of 2008, while the elements of the control environment and control activities are not yet appropriate. This is due to the uneven distribution of technical guidance or training for employees in the finance department. And physical control over assets regarding security has not been implemented properly. The Cash Disbursement Accounting System and Procedures have been implemented and are in accordance with Government Regulation No. 12 of 2019.
Penerapan aplikasi digital dalam penyusunan laporan keuangan pada usaha mikro: Studi kasus pada 7W Coffee Natasha Maria Angela Pontoh; Hendrik Gamaliel; Peter M. Kapojos
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.109

Abstract

Information technology has a significant impact on Accounting Information Systems (AIS) in Micro, Small and Medium Enterprises (MSMEs). One application that has been developed is "AkuntansiKu" which can assist in presenting financial reports programmed into the application system, such as the Income Statement, Statement of Changes in Capital, and Cash Flow Statement. This study aims to investigate whether the application of digital applications can facilitate the presentation of financial statements in accordance with standards. The analysis method used is descriptive qualitative analysis by collecting data through interviews. The results showed that the application of digital applications such a s "AkuntansiKu" can help MSMEs in presenting complete financial reports and in accordance with standards. This provides great benefits for companies in producing an easier recording process and accountable reporting. 
Apakah Efek Januari akan menyongsong Sang Naga Kayu? Novi Budiarso; Winston Pontoh
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.110

Abstract

The January effect is an anomaly of the weak-form efficient market hypothesis. The January effect is one of the common issues that spreading in the capital market in early 2024, especially ahead of The Year of the Wood Dragon. In general, the Year of the Wood Dragon is believed to have hopes and optimism among some investors amidst developing global economic issues. The sample used for this study is the market index and returns in Indonesia throughout 2023 and the estimation results for January 2024. The findings show that the market index for January 2024 tends to be higher than December 2023 and has significant differences. However, the return of January 2024 tends to be smaller and is not significantly different from the return of December 2023. In the context of the efficient market hypothesis, although the market index movement pattern tends to be inconsistent with a weak form but the market return does not allow for anomalies in this form. This condition implies that the January effect will not occur before The Year of Wood Dragon of 2024.
Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini Taufik Rahmat Maksud; Hendrik Manossoh; Djeini Maradesa
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.111

Abstract

Production costs are costs that include all costs, either directly or indirectly that can be identified with the activities of processing raw materials into finished products. Cost of goods manufactured is a collection of costs that have been incurred and processed that occur in a process of producing goods consisting of raw material costs, direct labor costs and factory overhead costs. The full costing method is a method for determining the cost of goods manufactured by charging all fixed and variable production costs to the products produced. The variable costing method is a method for determining the cost of goods manufactured by only taking into account variable production costs. The purpose of this study was to determine how to analyze the calculation of production costs using the full costing and variable costing methods in determining the cost of production of bread products at Toko Kartini. This study used qualitative approach with a descriptive analysis. The results of this study show that the calculation of the cost of goods produced when applied the full costing method and variable costing get different results compared to company's method. The full costing method gets bigger results than the company’s method, while the variable costing method gets smaller results than company’s method, as well as the full costing method which gets bigger results than when calculated using the variable costing method.
Analisis penerapan akuntansi manajemen lingkungan pada UD. SUMU di Manado Fritz Gerald Toding; Stanly W. Alexander; Victorina Z. Tirayoh
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.117

Abstract

This study aims to determine the application of environmental management accounting of the UD. Sumu in Manado. The research method used in this research is descriptive qualitative. The results of the research obtained Environmental costs related to waste management are costs that arise from activities related to the management of production waste to prevent environmental pollution. Waste management plays a crucial role in company operations. UD. Sumu has carried out the accounting process for waste management costs. Although UD. Sumu has recorded environmental costs by allocating funds for waste handling, but the reporting of these costs still does not meet the applicable standards. The company, in carrying out its operations, is committed to not producing negative impacts on the environment. So far, UD. Sumu has not specifically recorded its environmental activities as part of environmental costs, especially prevention costs.

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