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Analisis Biaya Relevan dalam Membuat Keputusan Menolak atau Menerima Pesanan Khusus pada UMKM MILOL.FOOD Jember Khanifatul Khusna; Indicha Nasya Dwi Putri
JURASIMA Vol. 1 No. 1 (2023): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

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Abstract

Abstract. The aims of this research to find out relevant cost information that influencesmanagement's decision to reject or accept orders. The tools used in this method isrelevant costs. From the results of the research that has been carried out, milal.food'scriteria for special orders have been fulfilled, namely the existence of idle capacity andthe separation between normal sales and special order sales. So the decision taken bymilal.food to decide to accept special orders is correct because the costs incurred toproduce special orders are lower than the selling price of the order. Keywords: MSMEs, Relevant Price, Special Orders.
Barriers to Implementing Just in Time (JIT) Inventory Management Among Coffee Shop MSMEs in Jember Regency Muhsyi, Abdul; Khusna, Khanifatul; Sukarno, Hari
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1870

Abstract

This study explores the implementation of the Just in Time (JIT) inventory system in coffee shop MSMEs in Jember Regency, East Java, which is renowned as a coffee production center. Facing intense competition from major brands, local coffee shops must optimize inventory management to maintain sustainability. Using a descriptive qualitative approach, data were collected from 14 local coffee shops through in-depth interviews and participant observation. The findings reveal that while some MSMEs have adopted JIT, most face significant obstacles, such as inconsistent coffee quality, fluctuating raw material prices, supplier reliability, and high storage and transportation costs. These constraints hinder comprehensive JIT adoption and may impact operational efficiency. The study suggests that careful supplier selection, effective stock planning, and quality monitoring are essential to overcoming JIT barriers and ensuring sustainable business operations. The findings have practical implications for MSME inventory management and local economic development.
Implementasi Ekonomi Hijau untuk Peningkatan Daya Saing dan Keberlanjutan: Pendampingan pada Pokmas Al-Fatihah Farm, Desa Jelbuk Khanifatul Khusna; Hari Sukarno; Salma Fauziyyah; Ro'isyatul Mu'amanah; Beny Firmansyah
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6531

Abstract

This community service initiative was driven by the weak governance of micro-enterprises in rural areas, which hold significant economic potential but remain underutilized both managerially and ecologically. Pokmas Al-Fatihah Farm in Jelbuk Village, Jember Regency, serves as a case in point, focusing on the production of cassava-based plate chips. Despite the promising market opportunities, the group faced persistent challenges related to business management, pricing strategies, and production efficiency. By applying the Asset-Based Community Development (ABCD) approach, the program sought to embed green economy principles into the cooperative’s operations. The activities included training on simple financial record-keeping, the adoption of environmentally friendly appropriate technologies, and counseling on business efficiency and sustainability. The outcomes demonstrated a notable enhancement in members’ managerial capabilities, more efficient use of raw materials and energy, as well as the cultivation of ecological awareness in enterprise management. Ultimately, this program highlights a model of village-level economic empowerment that is both adaptive to environmental challenges and aligned with sustainable development goals.