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All Journal International Journal of Business and Quality Research CITACONOMIA : Economic and Business Studies
Muhammad Iqram
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluation of the Daily Labor Budget and Calculation of Additional Labor Needs at Hotel XYZ in Makassar Muhammad Nur abdi; Firmansyah; Astia Lanriupa Natsirm; Muhammad Iqram
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.4776

Abstract

Fluctuations in occupancy rates and the high frequency of special events in the hospitality industry require management to be adaptive in controlling variable operating costs, particularly the budget for casual/daily workers. This study aims to evaluate the effectiveness of implementing activity-based budgeting and flexible budgeting in meeting the need for additional staff at Hotel XYZ in Makassar. Using a quantitative descriptive approach with a case study method, this study analyzes actual budget expenditure data and the number of operational personnel during the transition period of November and December 2025. The results show that the implementation of flexible budgeting at Hotel XYZ in Makassar was highly responsive in addressing peak season demands. There was an 81.48% increase in the number of casual workers (from 27 to 49 personnel), accompanied by an 80.35% increase in budget allocation (from Rp90,217,130 to Rp162,711,180). The Food & Beverage (Kitchen & Banquet) division and the Security department were identified as the primary cost drivers, absorbing the largest portion of the budget to maintain the hotel’s service and security standards. This study concludes that this dynamic budget adjustment is capable of optimizing the hotel’s operational efficiency. Management is recommended to implement strict key performance indicators (KPIs) for casual workers and conduct cross-training to prevent the risk of rising variable costs that could erode the company’s net profitability.
Potret Literasi Keuangan Syariah dan Praktik Pengelolaan Keuangan Sederhana pada Pelaku UMKM di Kecamatan Rappocini Muhammad Nur abdi; Jasri; Muhammad Iqram; Nabila Aurelia
CITACONOMIA : Economic and Business Studies Vol. 5 No. 03 (2026): Juli - September
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v5i03.5092

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat literasi keuangan syariah dan praktik pengelolaan keuangan sederhana pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Rappocini. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara langsung kepada lima pelaku UMKM yang bergerak pada bidang usaha kuliner, serta didukung dengan dokumentasi kegiatan wawancara. Fokus penelitian meliputi pemahaman pelaku UMKM terhadap lembaga keuangan syariah, pencatatan pemasukan dan pengeluaran, penyusunan anggaran belanja, penentuan harga pokok produk, penetapan margin keuntungan, serta penyisihan pendapatan bersih. Hasil penelitian menunjukkan bahwa literasi keuangan syariah pelaku UMKM masih berada pada tingkat dasar. Sebagian besar informan telah mengenal istilah bank syariah, tetapi pemahamannya masih terbatas pada konsep bebas riba atau tidak adanya bunga. Dalam aspek pengelolaan keuangan, sebagian pelaku UMKM telah melakukan pencatatan keuangan secara manual maupun digital, namun belum seluruhnya dilakukan secara rutin dan sistematis. Penentuan harga pokok dan margin keuntungan masih banyak dilakukan berdasarkan perkiraan, harga bahan baku, serta harga pasaran. Meskipun demikian, sebagian informan telah memiliki kesadaran untuk menyisihkan pendapatan bersih dan memisahkan keuangan usaha dari keuangan pribadi. Penelitian ini menunjukkan perlunya peningkatan edukasi literasi keuangan syariah dan pelatihan pengelolaan keuangan sederhana bagi pelaku UMKM.
Co-Authors Astia Lanriupa Natsirm Firmansyah Jasri, Jasri Muhammad Nur Abdi Nabila Aurelia