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PENGUKURAN KINERJA KEUANGAN MELALUI SISTEM PENGENDALIAN MANAJEMEN PADA PERUSAHAAN KONSTRUKSI DI CIREBON PERIODE 2024-2025 Nathalia Anggiyana; Rizkyka Delo Octaviana; Bimo Tri Kusuma H; Achmad Akbar; Fazirah Faiz; Muhammad Ardhan Syah
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2424

Abstract

Sektor konstruksi memiliki peran strategis dalam pembangunan nasional, namun sering menghadapi tantangan komplksitas operasional dan risiko pembengkakan biaya. Penelitian ini bertujuan untuk menggambarkan efektivitas Sistem Pengendalian Manajemen (SPM) dalam mengoptimalkan kinerja keuangan pada Perusahaan Konstruksi di Cirebon periode 2024-2025. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data berupa studi dokumentasi pada laporan laba rugi perusahaan. Hasil penelitian menunjukkan adanya peningkatan penerimaan kontrak kerja sebesar 5,25% yang berhasil dikonversi menjadi pertumbuhan laba bersih yang signifikan sebesar 11,96%. Kesimpulan utama penelitian ini menegaskan bahwa penerapan SPM melalui fungsi pusat biaya dan pusat laba terbukti efektif dalam menjaga stabilitas margin kotor serta menekan kenaikan biaya umum hingga hanya 1,42%. Perusahaan disarankan untuk terus mempertahankan disiplin biaya tetap dan meningkatkan pengawasan efisiensi material guna menghadapi fluktuasi harga dimasa depan.
PENERAPAN MANAJEMEN STRATEGIK MENGGUANAKAN ANALISIS SWOT UNTUK MENINGKATKAN DAYA SAING PEMASARAN PADA MU GUNG HWA SUPERMARKET Devi Apriliana; Nazwa Octsalsabilla; Fazirah Faiz
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5teezy29

Abstract

The retail industry has become increasingly competitive, accompanied by changes in consumer behavior toward digital shopping. As a retailer specializing in Korean products, Mu Gung Hwa Supermarket needs to implement strategic management to adapt to changes in the business environment and maintain its marketing competitiveness.   This study aims to analyze the implementation of strategic management using SWOT analysis to improve the marketing competitiveness of Mu Gung Hwa Supermarket. The research employed a descriptive qualitative approach using SWOT analysis. Data were collected through observations, interviews, and a review of relevant literature.   The results show that Mu Gung Hwa Supermarket's strengths include a comprehensive range of Korean products, high-quality customer service, and the utilization of digital media. However, the company also faces several weaknesses, including relatively high prices for imported products, a limited number of branches, and digital promotional activities that have not yet been optimized. Opportunities arise from the growing public interest in Korean culture, while the main threats come from competition with modern retail businesses and online shopping platforms.   Based on the SWOT analysis, the company should strengthen its digital marketing strategy, improve service quality, and develop more innovative promotional programs to capitalize on market opportunities and enhance its marketing competitiveness sustainably.