Nuniek Dewi Pramanik
Politeknik Piksi Ganesha, Indonesia

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Financial Statement Analysis as a Basis for Strategic Decision Making in MSMEs: A Case Study of Liquidity, Profitability, and Cash Flow Management Jusuf Nurdin; Nuniek Dewi Pramanik
Journal of Creative Power and Ambition (JCPA) Vol. 3 No. 02 (2025): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v3i02.957

Abstract

Financial reports play a crucial role in supporting strategic decision-making for micro, small, and medium enterprises (MSMEs). However, in practice, many MSMEs have not maximized the use of financial reports as a foundation for business evaluation and management decision-making. This article aims to examine the function of financial reports in business decision-making through a descriptive-analytical method, using a case study of an MSME in the culinary sector. The analysis focuses on the elements of financial reports, liquidity ratios, solvency, profitability, and cash flow, along with their implications for business strategy. Key findings reveal that high profits do not always reflect a healthy business if they are not accompanied by consistent operational cash flow. The case study of the MSME "Kopi Nusantara" shows that the root cause of the problem is not low sales or profitability, but rather weak working capital management, particularly inventory control and delays in cash receipts from digital channels. This article emphasizes that financial reports should be used as a managerial instrument, not merely an administrative tool. Practical implications of this research include strengthening MSME financial literacy, implementing simple, standards-based record-keeping, and utilizing financial report analysis to inform operational and strategic decisions.
The Application of SWOT Analysis in Determining Competitive Strategy at CV. Dichandra Labglass Nuniek Dewi Pramanik; Jusuf Nurdin; Adi Chandra Triana
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1237

Abstract

This research aims to formulate an appropriate competitive strategy for CV. Dichandra Labglass in facing competition within the laboratory glassware manufacturing industry. The method employed is SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) to map the company's internal and external factors. The results indicate that CV. Dichandra Labglass is positioned in an aggressive growth quadrant (Growth Oriented Strategy). The company's primary strengths lie in high-quality borosilicate materials, glassblowing artisans with over 15 years of experience, and a credible digital reputation as a Star Seller. However, the company faces internal constraints such as semi-manual production technology, a shortage of skilled labor due to the absence of formal education, and non-integrated administrative management. Externally, government policies regarding Domestic Component Level (TKDN) and industrial downstreaming trends present significant opportunities, amidst threats from cheap imported products and exchange rate volatility. The resulting competitive strategy is a differentiation strategy focused on after-sales services, including repair guarantees and specific product customization. This study concludes that strengthening brand identity and optimizing the digital ecosystem are keys to the company's sustainability in both domestic and international markets.
Pricing Strategy for Services Using the Tripod Method at the Tutoring Study Point Nuniek Dewi Pramanik; Dian Candra Fatihah; Sa'ad Noor; Yoga Rema Putra
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1357

Abstract

This research aims to analyze the service pricing strategy at the Tutoring Learning Point using the Tripod method, which is expected to provide benefits for tutoring pioneers in a more structured and data-based prices setting. Many new business actors, including those in the education sector, often set prices based only on estimates without careful calculations regarding costs and market value. A qualitative approach with descriptive analysis was used to explore the factors that influence price determination, by collecting data through in-depth interviews and Focus Group Discussions (FGD) with managers, teachers and students. The research results show that cost analysis (Cost-Based Pricing) produces a minimum price of IDR 360,000 per student per month, which includes operational costs such as tutor salaries, place rental and learning material costs. Value analysis (Value-Based Pricing) shows that the majority of respondents consider a reasonable price for tutoring services to be between IDR 400,000 to IDR 600,000 per month, with superior facilities that increase the perception of value. Meanwhile, competition analysis (Competitor-Based Pricing) found that the average price of competitors was in the range of IDR 350,000 to IDR 450,000. Taking into account the superiority of the services offered, the price of IDR 450,000 per student per month is considered optimal and reflects a balance between operational costs and customer perceived value.