JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi

Cover JEMBA Volume 4 Nomor 2

Admin JEMBA — 2024-10-18

Analysis of production cost calculation using full costing method on selling price of Sogistudio MSMEs in Pasuruan

Sabrina Ainur Haliza — 2024-09-30

Cost of goods manufactured (COGS) is the direct and indirect costs incurred to improve an item so that it can be sold. Before determining the selling price, it is necessary to calculate the cost of goods produced. This descriptive qualitative research uses interview methods and literature studies to collect, analyze, and interpret data to obtain a deep understanding. This study aims to determine the importance of calculating the cost of production of t-shirt products at the Nobashi shrimp factory in Sogi Studio MSMEs using the full costing method. this research uses the full costing method analysis tool, where the definition of the full costing method is a method of determining the cost of production to take into account all elements of production costs into the cost of goods manufactured. The results of this study indicate that Sogi Studio MSMEs have made accurate calculations. Researchers classify production costs into three categories: raw material costs, direct labor costs, and factory overhead costs, which can be both variable and fixed costs

The Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City

Andini Kezia Anjeliasi — 2024-09-30

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.

Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable

Retno Wigati — 2024-09-30

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.

The influence of brand image and word of mouth on purchase decisions at the 3 Second Fashion Store in Palangka Raya City

Muhammad Syafe’i — 2024-09-30

This research investigates the impact of brand image and word of mouth on consumer purchasing decisions at Toko Fashion 3Second in Palangka Raya. With the rapid growth of the fashion industry and the influx of various distribution outlets (distros) in Indonesia, this study highlights the competitive dynamics and consumer behaviour in the local context. Brand image and word of mouth have been identified as significant factors influencing consumer choices and loyalty. These are crucial for distros like Toko Fashion 3Second to thrive in a saturated market. This thesis utilizes quantitative analysis methods, with data gathered from consumer surveys and sales records, to explore the relationship between these variables and purchasing decisions. The findings indicate that both brand image and word of mouth significantly affect consumer decisions, guiding distros in refining their marketing strategies to enhance customer satisfaction and brand loyalty. The implications of this study extend to the strategic management of brand reputation in the highly competitive fashion industry

Industrial, managemental, and company-size determinants of tax avoidance in the coal mining sector

Egi Saputra Febiansyah — 2024-09-30

This study aims to determine whether there is an influence of institutional ownership, independent managerial ownership and company size on tax avoidance in coal sub-sector mining companies listed on the Indonesia Stock Exchange for the period 2017-2022. This study uses quantitative descriptives. The sampling technique used is purposive sampling with a total sample obtained of 8 companies within 6 years so that 48 samples were obtained after the criteria data were taken. The analysis used is panel data analysis using Eviews 9 software. The results of the analysis test state that the variables of institutional ownership, independent managerial ownership, and company size have an influence on tax avoidance simultaneously. Partial testing states that the variables of institutional ownership and independent managerial ownership do not have a positive effect on tax avoidance, while company size affects tax avoidance

The influence of profitability, company size, and the audit committee on earnings quality

Annastasia Magdalena — 2024-09-30

This study aims to provide an empirical explanation of the effect of profitability, company size and audit committee on earnings quality. This study uses quantitative descriptive research with secondary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection used purposive sampling, and the number of samples used was 115 samples, and the analysis tool used was Statistical Product and Service Solutions (SPSS) 26. The analysis techniques used are descriptive analysis and multiple linear regression analysis. The results of the research indicate that profitability has no effect on earnings quality; 2) company size has no effect on earnings quality; 3) audit committee has a positive and significant effect on earnings quality; and 4) profitability, company size and audit committee simultaneously affect earnings quality.

The part that social media plays in advertising MSMEs goods in Patas 1 Village, Gunung Bintang Awi District, South Barito Regency

Dika Marlina — 2024-09-30

This study discusses the role of social media in marketing products of Micro, Small, and Medium Enterprises (MSMEs) in Patas 1 Village, Gunung Bintang Awai District, South Barito Regency. MSMEs are an essential sector in the village's economy, with various businesses such as culinary, handicrafts, and traditional weapon production. Social media platforms like Facebook and WhatsApp have helped some MSME actors expand their markets and increase product sales. However, some MSMEs have yet to utilize social media due to limited knowledge fully. This study aims to evaluate the effectiveness of social media use in MSME marketing and provide appropriate strategy recommendations. The evaluation methods used were interviews and direct observation. The study's findings indicate that social media significantly expands market networks, builds consumer interactions, and increases product sales. However, challenges such as lack of creativity and competition from similar products remain. Therefore, training and socialization on social media use for MSME actors are necessary to maximize their marketing potential in the digital era