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Journal : Business Management

Decision Making Analysis Through Profit and Loss Reports (Study of Dewi Bandung Mbawi Bread Factory, Dompu Regency) Wulandari, Wulandari; Ramadhan, Muh Syahru; Ramadhan, Rizky
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8758

Abstract

The profit and loss report is one of the financial reports used to assess the financial performance of a company. The information contained in the profit and loss report can be the basis for making business decisions, both for business owners, managers and investors. This research aims to analyze the factors that influence decision making through profit and loss reports at the Dewi Bandung bakery. The approach used in this research is qualitative with a case study method. Data was obtained through in-depth interviews with business owners, financial managers, as well as analysis of financial report documents. The research findings indicate that net profit serves as the primary focus in determining the company’s strategic actions, including investment, expansion, and cost management. In addition, the income statement is also used to assess daily operational efficiency and functions as a monitoring tool for the company's short-term financial condition. Other supporting factors, such as the stability of relationships with customers and the availability of cash flow, also play a role in the decision-making process.
Employee Perceptions of Work-Life Balance and Its Implications for Decision-Making and Performance: A Study at PT Roti Dewi Bandung in Mbawi Village, Dompu Regency Kurniati, Sri; Ramadhan, Muh. Syahru; Rubiyanti, Desi
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9393

Abstract

This study aims to explore employees’ perceptions of work-life balance and its implications for decision-making and performance at PT Roti Dewi Bandung. The research employed a descriptive qualitative approach using semi-structured interviews with three key informants. The results indicate that work-life balance is not yet optimal due to high workloads, long working hours, and limited flexibility. This imbalance negatively affects decision-making leading to hasty and unfocused actions and decreases performance due to fatigue and emotional strain. Although the company provides support such as leave flexibility, it is insufficient to ensure a holistic balance. This study contributes to understanding work-life dynamics in small rural enterprises and suggests more humane and adaptive workplace policy reforms.