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THE APPLICATION OF A BALANCED SCORECARD IN SME: A CASE STUDY OF MILANZO KIDS Sari, Asih Wulan; Alfiany, Nurvilaeli; Hesti, Azalia Novia; Nisa, Alfi Ziadatun
KEUNIS Vol. 10 No. 1 (2022): JANUARY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6403.32 KB) | DOI: 10.32497/keunis.v10i1.3093

Abstract

The processing industry is one of the non-agricultural SMEs sectors that ranks at the top in the national economy, of which there are 14.4% of textile and convection industry players (BPS, 2015). According to a survey by the Ministry of Cooperatives and SMEs, during the Covid-19 Pandemic, the convection sector SMEs were the most affected sector with 78% of respondents claiming to have experienced a decrease in revenue and even had to close their businesses. Milanzo Kids is one of the convection SME that was established in 2013, engaged in the manufacture of children's t-shirts made of cotton and located in Jakarta, Indonesia. In 2020, Milanzo Kids experienced a decrease in revenue and profit from the previous year due to the Covid-19 pandemic. The objective of this study is to design a business development strategy using the balanced scorecard method. This research is a type of quantitative research. The data of this study were obtained from primary data through direct interviews and secondary data obtained from financial reports, journals, and books. The data processing method uses a balanced scorecard. The results of this study indicated that total omzet per year and the number of products returned per year has the highest performance, namely the final score of 0.13. While, the lowest performance indicator is the type of product produced with a final score of 0.03.
Pelatihan Pembuatan Selai dari Kulit Kopi sebagai Upaya Peningkatan Nilai Tambah dan Ide Wirausaha di Desa Pamriyan Abidin, Zainal; Nugroho, Sapto; Sari, Asih Wulan; Abdillah, Tsania Royani; Hasanah, Malikhatul; Agun, Yustika Trisiana; Arif, Ridi
Agrokreatif: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 3 (2022): Agrokreatif Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agrokreatif.8.3.339-345

Abstract

Coffee is a superior commodity owned by Indonesia. One of the coffee producing areas in Central Java is in Pamriyan Village, Pituruh Subdistrict, Purworejo Regency with an area of 1009.75 ha. The high production of coffee produced is also followed by the high waste of coffee produced which is not currently utilized properly. On the other hand, the coffee rind has the potential as a food rich in antioxidants such as polyphenols, anthocyanins, tannins, plavanols, 3-ol flavans, hydroxionic acids, and kafrin. This activity aims to provide an overview of the potential of resources that can be developed in Pamriyan Village and provide insight into the added value of coffee waste as well as entrepreneurial ideas to improve the economy of pamriyan villagers. The activity was carried out with material delivery and direct practice of making Coffee Skin Jam (SEKUPI). In this SEKUPI practice activity, it was obtained that almost all participants liked the taste, texture, and packaging of coffee skin jam and all participants agreed that this product was worth selling and developing. Analysis of the calculation of the cost of production was obtained that each manufacture of 10 bottles of SEKUPI will produce a profit of Rp 66,300,00. Furthermore, the calculation of R/C value is obtained a result of 1.203 which means that the business provides profits and is worth developing. Trainees are very happy with this training activity because it has added to their insights and gained new business opportunity ideas to develop in Pamriyan Village.