Innovative

ANALISIS STUDI KELAYAKAN USAHA PEMBESARAN UDANG VANAMAE DI KABUPATEN SERANG, BANTEN

2024-08-14T09:44:58+08:00

The development of the aquaculture and shrimp cultivation sector, especially in Indonesia, has broad market potential and continues to grow yearly. This business feasibility analysis was carried out to ensure that the "Linduk Cultivation Pond" business was considered feasible for development. The research method used is qualitative, which is analyzed descriptively based on interviews conducted with owners and operators of Linduk cultivation pond businesses. The PESTEL analysis is used to discuss the feasibility of this business while analyzing the financial aspects by assessing the level of business feasibility; short-term analysis calculations are carried
out on Net Profit, R/C ratio, Profitability, Break Even Point, and Payback Period. The research results show that the vanamae shrimp rearing business in the Linduk Cultivation Pond shows broad market potential. Technically, this business is feasible to develop,
considering that this business has also implemented intensive cultivation technology. Management and organization are well structured, although the recruitment system must be optimal. Positive economic and social impacts can be seen from contributions to owners, workers, suppliers, local markets, and village communities and environmental impacts with sustainable strategies. Financial
analysis shows positive performance with a net profit of IDR 112,734,625, an R/C Ratio of 2.25, and business profitability of 39.55%. Developing a strategy to increase sales is necessary to accelerate business capital turnover. This research can be used as reference material for managers to develop appropriate strategies to continue running this business.

MANAJEMEN DESTINASI WISATA BERBASIS KEARIFAN LOKAL DALAM PENINGKATAN PARIWISATA BERKELANJUTAN DI DESA BUDO, KABUPATEN MINAHASA UTARA

2024-08-14T09:50:34+08:00

This research aimed to analyze the management of tourism destinations based on local wisdom to enhance sustainable tourism in Desa Budo, Kabupaten Minahasa Utara. The research method used was qualitative descriptive with an ethnographic approach. Data were collected through field observations, literature studies, and interviews with tourism managers, traditional/cultural figures, and local communities. The results showed that the development of tourism in Desa Budo faced challenges in understanding sustainable tourism governance based on local wisdom. Suggestions for the development of tourism destinations in Desa Budo include improving
education and training programs for the community and involving them in decision-making. The sustainability of tourism destinations depends on the wise utilization of natural resources, human resources, and artificial resources.

STRATEGI PENGEMBANGAN USAHA BUNGA POTONG KRISAN DI KELURAHAN KAKASKASEN II KOTA TOMOHON

2024-08-14T09:56:48+08:00

Development of business strategy is an important thing that can be determine the success of business, because the mistake of determining strategy can make many problems. Chrysanthemums are one of the flowers that have the biggest opportunities in the cut flower business in Tomohon City, specifically Kakaskasen II Village. This can be seen from a number of farmers who are also entrepreneurs in developing the cut flower business. In determining the development strategy for the Chrysanthemum cut flower business, it must be adjusted to the development of the situation. Therefore, this research uses SWOT analysis in determining business development strategies. So from this research it was found that the potential strength lies in the land area, and the threat is the large number of cut flower farmers in other sub-districts in Tomohon City.

PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRM’S VALUE MELALUI FINANCIAL PERFORMANCE

2024-08-14T10:19:26+08:00

The purpose of this study was to determine the effect of intellectual capital on firm's value through financial performance in companies belonging to the consumer goods industry sector on the Indonesia Stock Exchange in 2017 − 2019. This research is a quantitative study with 45 companies belonging to the consumer goods industry sector as research samples. This study uses panel data, so the total observation period is 135. The data analysis technique uses Partial Least Square. The results showed a positive effect of intellectual capital on firm's value, a positive effect of intellectual capital on financial performance, a positive effect of financial performance on firm's value, and a positive effect of intellectual capital on firm's value through financial performance.

PENGELOLAAN RISIKO DI PENGINAPAN ANDA ROAD MANADO

2024-08-14T10:24:55+08:00

isk management is a very important thing in a company or organization which is useful for ensuring a minimum level of problems that cause losses in business or activities. The research method used is a qualitative research method with data collection carried out by interviewing the owner or owner of the business being studied directly. In-depth interviews are an approach to obtain clear and desired data from a research topic to ensure reliability. The results of the research discuss risk management which can be said to be a tool to protect the company from all possible losses and to reduce or eliminate dangers that can cause accidents in the workplace, risk management is needed whose activities include risk identification, risk analysis, risk assessment, risk control, as well as risk monitoring and evaluation. 41 tis important for business owners to have good risk management. Risk management can enable business people or companies to avoid or accommodate risks by identifying, measuring and controlling risks.

PENGARUH PENERAPAN SISTEM E-FILLING DAN KEPUASAN PENGGUNA SISTEM EFILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MANADO

2024-08-14T10:29:22+08:00

Tax has an important role in the overall process of a country's development because tax is a form of compulsory contribution of society to the state, both individual and entities in accordance with the regulations. The expanding digital world has a positive impact in the field of taxation in increasing work productivity. DJP launched e-filling and e-form to improve Individual Taxpayer compliance.
The existence of e-filling increases public interest in reporting their Annual Tax Return online and realtime. With this system the taxpayers will become satisfied and obedient in paying their tax. This study aimed to determine the effects of E-Filling system implementation and the users’ satisfaction of E-Filling system on the individual taxpayer compliance. This study used the quantitative method. The data used was primary data and secondary data. The samples used were 105 Individual Taxpayers registered at KPP Pratama Manado who already have EFIN and use e-filling. The samples were chosen using the Hair et al formula with incidental sampling technique. The data was collected using a questionnaire with a Likert scale. The results of this study indicated that partially and simultaneously the application of the e-filling system and the users’ satisfaction of e-filling system had a significant effect on the Individual Taxpayer compliance.

ANALISIS BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA PT. SUPERVOM MANADO

2024-08-14T10:35:48+08:00

PT Supervom Manado is a company engaged in the manufacture of styrofoam / EPS in the form of boxes and sheets. PT Supervom Manado is located at Jl. Husni Thamrin, Tuminting, Manado,North Sulawesi. PT. Supervom still calculates with very basic techniques and has not detailed and included all elements of costs incurred in details in accordance with the cost accounting rules. PTSupervom Manado is only based on visible overhead costs. To minimize errors in calculating thecost of goods manufactured and setting the right and accurate selling price, the right approach is needed. In determining the cost of goods manufactured, there are two approaches; the full costingmethod and the variable costing method. Full costing is a method of determining the cost of goodsmanufactured, which consists of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. This research used the descriptive method. The type of data used was primary data. The data was collected using interviews and analyzed using the Miles & Hubermanmodel. The results showed that the calculation of the cost of goods manufactured using the full costing method produced a higher value. This method can assist companies in allocating production costsmore accurately and efficiently because it shows all costs incurred in the production process. Andcan be an accurate guideline in determining the cost of goods manufactured and product selling prices.

KAJIAN PENGARUH TRANSAKSI PERBANKAN TERHADAP GAYA HIDUP GENERASI Z

2024-08-14T10:42:34+08:00

Digital technology has had a huge impact on various aspects of our lives. In particular, generation Z's lifestyle is very dependent on digital devices, the availability of internet services and innovative digital products for entertainment, interpersonal relationships, social networking, economic transactions, especially in banking transactions, where generation Z generally already has and uses the facilities offered in the banking world. The method used is a descriptive research method, the research results and discussion of the influence of banking transactions on the lifestyle of Generation Z are seen from the factors that influence lifestyle as follows: Attitude factors indicate family habits that want to make transactions quickly and easily by simply making payments. Using an ATM card and making purchases that are easy to reach using existing applications also influences Generation Z to do the same. The experience and observation factors show the experience of losing time and material in the form of money in carrying out activities, even a feeling
of discomfort from carrying money in everyday life. Generation Z's activities make other people's experiences in using bank facilities in carrying out banking transactions. Judging from the personality factor, it shows that the way individuals behave in Generation Z also determines their lifestyle in carrying out banking transactions. The characteristics of someone in Generation Z are different from each other. Meanwhile, the Self-Concept factor is related to the influence of banking transactions on their lifestyle. Generation Z's self-concept is dominated by thinking with a positive self-concept and trusting banks that offer banking services in their banking transactions.

PENGARUH HARGA, PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE SAMSUNG PADA PT MULTI MEDIA PERSADA

2024-08-14T11:02:09+08:00

The research aims to analyze and determine the influence of price, promotion and service quality on the decision to purchase Samsung cellphones at PT Multi Media Persada. This research is a type of quantitative method research using questionnaire data distributed to customers at PT Multi Media Persada, management of questionnaire data. The results of the t test show that variable X1,
namely price, X2, namely promotion, and variable x3, namely service quality, have a partially significant influence on variable Y, namely purchasing decisions. Meanwhile, the F test states that perceptions of price, promotion and service quality have a significant influence simultaneously on purchasing decisions

MEMBANGUN KEUNGGULAN BERSAING BISNIS PADA ERA DIGITAL MELALUI MANAJEMEN TALENTA

2024-08-14T11:06:49+08:00

In an ever-changing and digitalised business era, strategic human resource (HR) management is key to maintaining a company's competitive advantage. this article discusses the importance of talent management in the context of business digital transformation. With the COVID-19 pandemic in 2020, business digitalisation is a necessity that has an impact on HR management. Companies are required to have human resources with appropriate talents, especially in mastering digital technology. Talent management is a necessary method in finding managing, developing and retaining talented employees who support the vision and mission of the organisation in the long term. Digital talent, which includes adaptability, collaboration, and technological understanding, is the main focus in the era of business digitalisation. In this context, this article provides an understanding of the important role of talent management in supporting a company's ability to compete in the digital era.