Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:This study investigates factors driving purchase intention toward reject fashion products at factory outlets in Makassar, Indonesia. Reject products garments that fail manufacturer quality control standards but are sold…
legally at discounted prices represent an underexplored segment of circular fashion consumption. Drawing on the Theory of Planned Behavior and the Value-Based Adoption Model, this study tests a structural model in which four antecedents defect transparency, price perception, environmental consciousness, and store reputation influence purchase intention through the mediating role of perceived value. A quantitative survey was conducted with 250 consumers who visited factory outlets in Makassar. Data were analyzed using PLS-SEM via SmartPLS 4.0. Common Method Bias was confirmed absent using Harman's Single Factor Test and Full Collinearity VIF. Results indicate that all four antecedents positively influence perceived value, which strongly predicts purchase intention. Price perception is the dominant driver, followed by store reputation, environmental consciousness, and defect transparency. Perceived value fully mediates the effect of defect transparency and partially mediates the remaining three antecedents. These findings contribute to circular fashion consumer behavior literature and offer practical guidance for factory outlet operators in Eastern Indonesia.
Abstract:Masalah sampah organik di Kota Bandung yang mencapai 1.946 ton per hari, dengan lebih dari 60% berupa sampah organik, menimbulkan tantangan serius dalam pengelolaan lingkungan. Budidaya magot larva Black Soldier Fly dipandang…
ndang sebagai solusi alternatif untuk mengurai sampah menjadi pakan dan pupuk organik. Namun, praktik budidaya pada unit usaha seperti Rumah Magot Bedas 03 Babakan Penghulu masih menghadapi kendala, antara lain ketidakstabilan pasokan bahan baku, fluktuasi hasil produksi, serta belum adanya sistem evaluasi kinerja rantai pasok yang terstruktur. Penelitian ini bertujuan untuk mengukur kinerja rantai pasok pada Rumah Magot Bedas 03 dengan menggunakan Supply Chain Operation Reference (SCOR) Model yang mencakup lima proses inti Plan, Source, Make, Deliver, dan Return. Metode penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui observasi langsung dan wawancara. Setiap proses dianalisis berdasarkan Key Performance Indicators (KPI), kemudian dievaluasi menggunakan Traffic Light System (TLS) sebagai alat visualisasi kinerja. Hasil penelitian menunjukkan bahwa tidak semua indikator rantai pasok mencapai target optimal. Beberapa aspek seperti efisiensi produksi, ketersediaan pasokan bahan baku, dan ketepatan pengiriman berada pada kategori kuning (cukup) hingga merah (buruk), menandakan perlunya perbaikan segera pada proses-proses tersebut. TLS terbukti membantu dalam memetakan prioritas perbaikan secara lebih jelas. Penerapan SCOR model efektif dalam memberikan gambaran objektif mengenai kinerja rantai pasok budidaya magot. Evaluasi ini mengidentifikasi titik-titik kritis yang harus ditingkatkan agar proses produksi dan distribusi lebih efisien, berkelanjutan, serta mendukung pengembangan usaha berbasis ekonomi sirkular.
Abstract:The focus of research on the statement is the strategy of developing human resources (HR) of the Army through a human capital approach in increasing the professionalism, capability, and effectiveness of military personnel…
l to support the operational success of the Army in facing various security challenges. The purpose of this research is to analyze the Human Resource Development Strategy of the Indonesian Army through the Human Capital Approach. The method used in this research is descriptive qualitative with SWOT analysis tools and tree analysis. The theory used in this research is human capital. The results showed that the strategies used for HR development with a human capital approach are (1) Improving the quality of education and training of soldiers through evaluation and inclusive curriculum development. (2) Utilizing good education and training to improve soldiers' capabilities through an integrated and sustainable human capital approach. (3) Improving the professionalism of soldiers through merit-based personnel management system reform. (4) Improving soldiers' welfare by providing access to specialized higher education through the Defense University. (5) Improving transparency and efficiency through information and communication technology, keeping soldiers' focus on the main task of defense. By adopting a human capital approach, the Army is expected to improve the quality and capability of soldiers, so that they are ready to face future challenges and support the achievement of the organization's strategic goals.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The Community Service Program (PKM) in Kampung Emas Seyegan was implemented to address local economic stagnation caused by limited product innovation, weak business management, and low digital marketing literacy among the…
e Krapyak tofu industry center. Through a participatory approach and an applied training model, this program focuses on improving production and marketing capacities by developing healthy culinary products made from low-calorie tofu. The training included the processing of two flagship products—Tofu Rolade and Tofu Dimsum—with the application of food safety standards, flavor diversification, and packaging innovation. In addition, participants received assistance in business management, cost of goods sold (COGS) calculations, branding, as well as digital marketing using social media and e-commerce platforms. The results show a significant increase in production skills, understanding of the value chain, and the ability to downstream local souvenir products. The program successfully fostered an innovative entrepreneurial orientation, strengthened local culinary identity, and has the potential to increase household income and the economic sustainability of the community.
Abstract:Everbright has become one of the distributing companies selling various products, one of which is the Dettol product. In optimizing the stock and marketing of Dettol products, the company faces difficulties in identifying…
g the best-selling products and those less favored by customers. This research data originates from the sales transaction data of Dettol soap in November, comprising 77 sales data. Through the use of data mining, particularly the K-means Clustering method, it becomes a relevant approach to solving this issue. The objective of this research is to avoid excess inventory that remains unsold while meeting the diverse needs of customers. The results of this study show the visualization of the distribution of Dettol soap product clusters and grouping based on sales levels. There were 21 best-selling item data, 31 well-selling item data, and 25 less popular item data, enabling the company to manage inventory based on the best-selling items.
Abstract:Islamic economics has different principles from conventional economics, including in terms of sales contracts. In Islamic economics, there are several types of sales contracts used, such as bai' al-salam (future sales) and…
nd bai’ al-salam(manufacturing sales). Trust sales contracts are also important in ensuring transparency of the price of the goods or services sold. The research method uses descriptive qualitative in describing and explaining specifically with literature studies in data collection. The purpose of this research is to find out specifically about the types and qualifications of sharia sales that do not contain gharar and usury. In Islamic economics, payments in sales contracts can be deferred or paid in installments without involving interest or riba. This allows the buyer to pay according to an agreed schedule. Sales contracts in the Islamic economy differ from interest-bearing loan contracts, where there is an exchange of goods or services at a predetermined price. Islamic banks use sales contracts as a legitimate alternative to interest-bearing loan contracts, allowing them to provide financing that is fair and compliant with sharia principles. In the Islamic economy, there are also contracts for the sale of future commodities (salam), the sale of manufacturing (istisna'), and currency exchange (sarf). Islamic banks have an important role to play in facilitating these sales contracts, as intermediaries who ensure the contracts adhere to Shariah principles and meet applicable legal requirements. With a good understanding of the different types of these sales contracts, economic actors can choose the ones that suit their needs while complying with sharia principles.
Abstract:Abstract: Inventory of goods is an important thing in a company, because inventory can support the operational needs of the company so that it runs smoothly. A good goods management process will produce accurate transaction…
ion and inventory reports. The process of managing goods at BPRS Artha Madani is currently still being carried out manually using Microsoft Excel, this results in difficulties in making reports on incoming and outgoing goods transactions and frequent discrepancies between the data in Microsoft Excel and the actual goods in the warehouse during stock taking. In addition, the process of picking up goods at the warehouse is still not structured, so it is necessary to apply a method of stock management. Therefore, in this study, the design and manufacture of web-based applications was carried out by applying the FIFO method. The FIFO method is a problem-solving method that can be applied in a way that goods that come in first are assumed to be sold or out first [1]. In building this application the author uses the extreme programming (XP) method for system development, this method consists of 4 stages, namely planning, design, coding, testing. With the development of this application, it is hoped that it can overcome problems in managing goods at BPRS Artha Madani.
Keywords: extreme programming; FIFO; inventory of goods
Abstrak: Persediaan barang merupakan hal yang penting pada sebuah perusahaan, karena persediaan barang dapat menunjang kebutuhan operasional pada perusahaan tersebut agar berjalan dengan lancar. Proses pengelolaan barang yang baik akan menghasilkan laporan transaksi dan stok barang yang akurat. Proses pengelolaan barang pada BPRS Artha Madani saat ini masih dilakukan secara manual dengan menggunakan Microsoft excel, hal ini mengakibatkan sulitnya membuat laporan transaksi barang masuk dan keluar serta seringnya terjadi selisih antara data pada Microsoft excel dan aktual barang di gudang saat melakukan stock opname. Selain itu proses pengambilan barang di gudang masih belum terstruktur sehingga perlu diterapkan metode pengelolaan stok barang. Oleh karena itu pada penelitian ini dilakukan perancangan dan pembuatan aplikasi berbasis web dengan menerapkan metode FIFO. Metode FIFO adalah sebuah metode pemecahan masalah yang dapat diterapkan dengan cara barang yang pertama kali masuk diasumsikan terjual atau keluar pertama kali [1]. Dalam membangun aplikasi ini penulis menggunakan metode extreme programming (XP) untuk pengembangan sistem, metode ini terdiri dari 4 tahapan, yaitu planning, design, coding, testing. Dengan dibangunnya aplikasi ini diharapkan dapat mengatasi masalah dalam pengelolaan barang pada BPRS Artha Madani.
Kata kunci: extreme programming; FIFO; pengelolaan barang
Abstract: Abstract: RSMSTORE.ID shop is a business that is engaged in selling beauty products (cosmetics) which is located on Jl. SM Raja Kisaran, West Kisaran District, Asahan Regency, North Sumatra. Currently, the RSMSTORE.ID…
D Store only uses Facebook and other social media to promote the products it sells. The number of goods sold and the number of customers at the RSMSTORE.ID Store from January to November 2021, where there is a decrease in the number of goods sold in the last month. Of course this has an impact on the profits obtained by the store. Aware of the fact that customer satisfaction is important in a business, it is necessary to have a system that can help stores increase sales. The tight business competition in the current digital era makes RSMSTORE.ID Stores have to carry out marketing strategies to manage their customers, increase new customers and retain old customers. In line with the current development of technology and social media, various efforts have been made to increase sales. One way that a store can do to be able to compete in the world of business sales is to implement a system or method, namely CRM (Customer Relationship Management).
Keywords: CRM; beauty products (Cosmetics); PHP and MySQL
Abstrak:Toko RSMSTORE.ID adalah usaha yang bergerak di bidang penjualan produk kecantikan (kosmetik) yang berada di Jl. SM Raja Kisaran Kecamatan Kisaran Barat Kabupaten Asahan Sumatera Utara. Saat ini Toko RSMSTORE.ID hanya menggunakan facebook dan media sosial lainnya untuk promosi produk yang dijual. Jumlah barang yang terjual dan jumlah pelanggan pada Toko RSMSTORE.ID mulai bulan Januari sampai dengan bulan November 2021, dimana terdapat penurunan jumlah barang yang terjual di satu bulan terakhir. Tentu hal ini berdampak pada keuntungan yang diperoleh oleh toko. Sadar akan fakta bahwa kepuasan pelanggan merupakan hal yang penting dalam suatu bisnis, maka diperlukan sebuah sistem yang dapat membantu toko dalam meningkatkan penjualan. Ketatnya persaingan bisnis di era digital saat ini membuat Toko RSMSTORE.ID harus melakukan strategi pemasaran untuk mengelola pelanggannya, Meningkatkan pelanggan baru dan mempertahankan pelanggan lama. Sejalan dengan perkembangan teknologi dan sosial media saat ini, berbagai upaya dilakukan untuk meningkatkan penjualan. Salah satu cara yang dapat dilakukan sebuah toko agar mampu bersaing dalam dunia bisnis penjualan adalah dengan menerapkan sebuah sistem atau metode yaitu CRM (Customer Relationship Management).
Kata Kunci: CRM; produk kecantikan (kosmetik); PHP dan MySQL