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Analisis Biaya Produksi Berbasis Pendekatan Variable Costing pada UMKM Catering Dapur Mutiara Zulfatillah, Auliya; Basyari, Alif Sulthon; Cahyadi, Nur
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 5 No 3 (2024): Jurnal Bisnisman : Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/bisnisman.v5i3.280

Abstract

The purpose of this research is to analyze how to estimate production costs at the Dapur Mutiara Catering business in October 2023 using a variable costing approach. Cost analysis with the variable costing method is a calculation of production costs that only includes variable cost elements. The method used in the research is a qualitative method with a case study approach. Through cost analysis and preparation of income statements, the study concludes that the sales value of Dapur Mutiara in October 2023 was Rp 20,332,000 with total variable costs to produce the products is Rp 15,113,000, thus in that period the contribution margin value was Rp 5,219,000 with a contribution profit ratio on sales reaching 25.67%. Meanwhile, the total fixed costs reached Rp 500,000, resulting in a net profit value of Rp 4,719,000. Thus, the profit target of 35% targeted by the business owner has not been achieved because the percentage value of net profit on sales is only 23.21%, this happens because the production costs are too high and the selling price is set too low.
Analisis Kinerja BUMDes Makmur Sejahtera Desa Pongangan Kecamatan Manyar Farichah, Faidatul; Cahyadi, Nur
Jurnal Mahasiswa Manajemen Vol. 5 No. 02 (2024): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/mahasiswamanajemen.v5i02.9532

Abstract

Background – This research was conducted at the Makmur Sejahtera Village-Owned Enterprise (BUMDes) of Pongangan Village, Manyar District. BUMDes Makmur Sejahtera has realized community welfare in terms of what the needs of the community are through the business units it runs, and BUMDes Makmur Sejahtera has been responsive in finding what the needs of the community are. Objective – The purpose of this study was to determine how the performance of the Village-Owned Enterprises (BUMDes) Makmur Sejahtera Pongangan village Manyar sub-district and to find out what factors support the performance of the Village-Owned Enterprises (BUMDes) Makmur Sejahtera Pongangan village Manyar sub-district. Design / Methodology / Approach – This research uses a qualitative descriptive method. The samples used were the BUMDes director, BUMDes treasurer, and Pongangan villagers. The data collection method used was to survey respondents through interviews with informants. Findings – In the management of BUMDes Makmur Sejahtera has implemented the principles well, namely the productivity of BUMDes Makmur Sejahtera creates many business unit programs that run smoothly, the quality of service is able to provide satisfaction to BUMDes users by establishing business units in accordance with user needs, the responsibility of administrators and officers is committed and carries out their respective duties and authorities well. The accountability of BUMDes Makmur Sejahtera is said to be good because it routinely conducts monthly to annual reporting. As well as the support of several factors in encouraging BUMDes performance, namely government support, resources and leadership. Research Implication – The impact of the BUMDes research results for future management studies can contribute to the development of management theory, especially in the context of local economic development and economic independence of village communities and can help develop a more effective management system. Limitations – The limitations of this research are that the performance portrayed is more on the qualitative data side but what is poured does not add and display the performance from year to year of the Village-Owned Enterprises (BUMDes) Makmur Sejahtera Pongangan Village, Manyar District.
ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT KAWASAN INDUSTRI GRESIK Mustofah, Novia Trixie; Cahyadi, Nur
Kinerja Vol 5 No 02 (2022): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v5i02.2281

Abstract

This study aims to analyze bad debts based on the age of the receivables at PT Kawasan Industri Gresik. The company has two activities in sales activities, namely sales in cash or cash and credit or debt. If it is done in cash then the company does not have receivables from related parties, but if it is done on credit then the company has receivables that need to be billed. If the receivables are not paid, it will cause uncollectible receivables, and where this will affect the company's operational activities. This research method uses descriptive qualitative which aims to provide a representation of the condition of the company which is carried out by observation, documentation and interviews. From the data receivables are analyzed using the age of receivables to calculate the estimate of bad debts. The results showed that uncollectible accounts at PT Kawasan Industri Gresik decreased in the 2019 period to IDR 8,607,000,000, in 2020 to IDR 5,860,000,000 and in 2021 to IDR 3,878,000,000. This has been proven based on calculating the age of receivables using the method reserves in minimizing bad debts and reserves 5% for each aging account receivable that has been determined by the company.
Take It Or Leave It: Hubungan Antara Pengembangan Karir, Kepuasan Kerja dan Turnover Intention dengan Entrepreneurship Intention Sebagai Variabel Moderasi Pada Karyawan Industri Logistik di Gresik Jawa Timur Cahyadi, Nur; Respati, Putra Panji
Jurnal Manajerial Vol. 12 No. 02 (2025): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v12i02.9800

Abstract

Background – Business competition is getting tighter and more competitive, making the function of Human Resources (HR) in the service industry is one of the main factors to win the competition. Research object is a company in the field of logistics services and depends on quality human resources. However, the company is facing a high turnover problem. Aim – This study aims to determine the relationship between career development, job satisfaction and entrepreneurship intention as a moderating variable on turnover intention. Design / methodology / approach – This research is quantitative and data collection uses questionnaires and the sampling technique used is purposive sampling with the criteria that respondents work for at least one year. The sampling method was carried out up to 84 respondents and the analysis tool used was Partial Least Square (PLS). Findings – The results of this study include (1) The influence of career development variables on job satisfaction. (2) Job satisfaction affects on turnover intention. The last result is (3) Job satisfaction and entrepreneurship intention as moderating variables strengthen the relationship to the turnover intention variable. Research implication – This research can provide an overview for companies, especially in the logistics sector, regarding efforts to minimize the rate of employee resignation by paying attention to the career development system and job satisfaction.  Limitations – The limitation of this research is that the research was only conducted on one object, a logistics company located in Gresik, and the research study was conducted cross-sectionally, analyzing variable data a certain time across the entire predetermined sample population.
Interaksi Pendidikan dan Pola Pikir Kewirausahaan Terhadap Minat Kewirausahaan Pada Mahasiswa FEB UMG Respati, Putra Panji; Kurniawan, Aries; Cahyadi, Nur
Jurnal Manajemen dan Bisnis Indonesia Vol. 9 No. 1 (2023): Edisi Bulan Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v9i1.410

Abstract

Pengangguran yang semakin tinggi di Indonesia akibat dampak dari pandemi, kebijakan PHK di perusahaan dan meningkatnya jumlah penduduk Indonesia menjadikan wirausaha adalah salah satu solusi yang dapat dilakukan untuk masalah tersebut. Perguruan tinggi sebagai institusi pendidikan juga turut membantu masalah pengangguran, salah satu cara yang dilakukan adalah melalui pendidikan kewirausahaan. Penelitian ini menggunakan metode kuantitatif dan data diperoleh melalui penyebaran kuisioner serta dianalisis menggunakan Partial Least Square (PLS). Kesimpulan dari penelitian ini adalah terdapat interaksi yang siginifikan padapendidikankewirausahaan terhadap pola pikir kewirausahaan sebesar 3,964 (T-Statistics). Pendidikan kewirausahaan berinteraksi tetapi tidak signifikan terhadap minat kewirausahaan sebesar 0,554 (T-Statistics) dan pola pikir kewirausahaan berinteraksi tetapi tidak signifikan terhadap minat kewirausahaan sebesar 0,487 (T-Statistics).