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All Journal Jurnal Impresi Indonesia KOLONI
Aris Sampe
Politeknik Negeri Manado
Religion Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pandangan Praktis Realis dan Pandangan Idealis Tentang Keuntungan dan Pelayanan dalam Kewirausahaan Aris Sampe
Jurnal Impresi Indonesia Vol. 5 No. 1 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i1.7473

Abstract

Entrepreneurship is not solely associated with profit generation but also with the noble value of serving customers and society. In practice, two dominant perspectives often shape entrepreneurial decision-making: the practical-realistic perspective and the idealistic perspective. This study aims to analyze both perspectives in the context of entrepreneurship and identify their implications for profit orientation and service quality. The research applied a qualitative literature review with a comparative approach to national and international publications on business ethics, entrepreneurial practices, and decision-making paradigms. The findings reveal that the practical-realistic perspective positions profit as the main objective, in which service is treated as a business strategy, whereas the idealistic perspective views service as a moral calling where profit becomes a long-term outcome of customer satisfaction. The synergy of both perspectives forms the most effective entrepreneurial model in the current competitive era, leading to sustainable business growth based on balanced profit and service values. This research also identifies that implementing a hybrid model integrating both paradigms can simultaneously enhance competitiveness, business sustainability, and corporate social contribution.
Penerapan Metode Earned Value Pada Proyek Pembangunan Kantor Camat Mapanget Pamuel Tabuni; Novriana Amelia Pangemanan; Aris Sampe
KOLONI Vol. 5 No. 3 (2026): SEPTEMBER 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v5i3.1456

Abstract

The construction of the Mapanget Sub-district Office, funded by the Manado City Regional Budget (APBD), experienced an initial 7-calendar-day delay caused by the late handover of the old building land/asset by the project owner. This study aims to analyze the project's time and cost performance and to obtain the final cost estimate and completion schedule estimate using the Earned Value Management (EVM) method. This is a descriptive quantitative study using primary data (observation of delay factors) and secondary data (weekly reports, budget plan, and S-curve), with a contract value (BAC) of Rp4,899,568,000 and a planned duration of 150 calendar days. The analysis at week 7, the point of greatest deviation, showed a Schedule Performance Index (SPI) of 0.53 and a Cost Performance Index (CPI) of 0.58, with a projected completion (S-EAC) of 240 days and a final cost estimate (B-EAC) of Rp8,442,472,253. Project performance improved consistently through week 22, reaching an SPI of 0.99 and a CPI of 1.01, with an actual cost (ACWP) of Rp4,840,437,940, Rp59,130,060 lower than the contract value. The results conclude that despite the initial external delay, the application of the Earned Value method successfully detected performance deviations early, enabling corrective action, so the project was ultimately completed nearly on schedule and at a cost more efficient than the contract budget.
Co-Authors Novriana Amelia Pangemanan Pamuel Tabuni