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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) BALANCE: Economic, Business, Management and Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Community Development GREENOMIKA Golden Ratio of Marketing and Applied Psychology of Business Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inkubis: Jurnal Ekonomi dan Bisnis Apollo: Journal of Tourism and Business Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Nuris Journal of Education and Islamic Studies Ranah Research : Journal of Multidisciplinary Research and Development Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS International Journal Multidisciplinary Journal of Social Comunity Services Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Journal of Social Science LANCAH Jurnal Inovasi dan Tren International Journal of Business, Law and Political Science Academia Open
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Assessing PT Mustika Ratu's Performance: A Balanced Scorecard Measurement: Evaluasi Kinerja PT Mustika Ratu: Pengukuran dengan Balanced Scorecard Sugiyanti, Sherlina; Rahmawati, Imelda Dian
Indonesian Journal of Innovation Studies Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i1.1776

Abstract

General Background The intense global business competition necessitates comprehensive performance measurement beyond mere financial data to ensure sustainable corporate strategy implementation. Specific Background PT Mustika Ratu Tbk., a long-standing Indonesian cosmetics and herbal company, faces tight competition which led to fluctuating performance between 2019 and 2022, requiring a holistic performance evaluation. Knowledge Gap While the Balanced Scorecard (BSC) is a recognized method, its application and specific findings on performance dynamics within the Indonesian traditional-to-modern cosmetic industry, especially post-pandemic, remain an area for detailed analysis. Aims This study aimed to analyze and understand the performance of PT Mustika Ratu Tbk. during 2019–2022 using the four perspectives of the BSC (Financial, Customer, Internal Business, and Learning & Growth). Results Overall performance was assessed as moderately good. The Financial perspective showed fluctuating but increasing profitability (ROA); Customer profitability increased; Internal Business Process efficiency was good despite a pandemic dip; but Learning and Growth (employee productivity) remained unstable. Novelty This research provides up-to-date, quantitative-descriptive insights into a key player in Indonesia's beauty sector over a four-year period, offering a specific diagnostic tool for management strategy. Implications The findings emphasize the need for managerial strategies to stabilize employee productivity and optimize asset utilization for sustained growth. Highlights: Overall corporate performance is moderately good based on four BSC perspectives. Financial results show fluctuating ROA but a trend of profit increase. Employee productivity in the learning and growth perspective remains unstable. Keywords: Balanced Scorecard, Performance Measurement, PT Mustika Ratu, Financial Analysis, Employee Productivity
Pelatihan dan Pendampingan untuk Pendirian Teaching Factory Sebagai Implementasi SDG’s 4: Training and Assistance for The Establisment of a Teaching Factory as Implementation of SDG’s 4 Hermawan, Sigit; Rahmawati, Imelda Dian; Sriyono, Sriyono; Dini, Amelia Nugraha; Masrifah, Anis
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5578

Abstract

There are two problems with partners, they do not yet have a teaching factory program that must exist in vocational schools or Vocational High Schools and networks with the Business World and the Industrial World (DUDI), which are still limited. Solution from the community services team namely training and assistance for establishing a teaching factory program. This is also the implementation of SDGs Number 4: the quality of education. The implementation method is observation, socialization, training, mentoring, and initiation to build networks for partners. Observations are carried out to obtain existing information. Teaching factory socialization and training is carried out by giving pre-tests and post-tests to participants. The result is increased participants' understanding of the teaching factory training material. Assistance has been carried out since the establishment of the teaching factory theme, namely taxation and computer accounting, determining the location of the internship at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo, and the launching of the teaching factory program. To increase the partnership with the Business World and the Industrial World, the community service team coordinated with KADIN Sidoarjo, and as a result, SMKN 2 Buduran Sidoarjo was invited to a meeting and met with KADIN Sidoarjo management. The output of this community service is that SMKN 2 Buduran already has a teaching factory program, "Taxation and Accounting Computers," and partnerships with member companies of the KADIN Sidoarjo and also a place for fieldwork practice of taxation, namely at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo.
IMPLEMENTASI KEBIJAKAN BADAN USAHA MILIK DESA (BUMDES) DALAM PENGELOLAAN AIR BERSIH DI DESA BALONGDOWO KECAMATAN CANDI KABUPATEN SIDOARJO Syavitri, Nadiya Ami; Rahmawati, Imelda Dian
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i9.2394

Abstract

Salah satu upaya pemerintah untuk meningkatkan kesejahteraan masyarakat desa adalah melalui mendirikan BUMDES. Salah satu desa yang telah memiliki BUMDES adalah Desa Balongdowo, yang diberi nama “BALONGDOWO AMANAH”. BUMDES ini memiliki tiga unit usaha, salah satunya adalah Unit Usaha Pengelolaan Air Bersih. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan BUMDES "BALONGDOWO AMANAH" dalam pengelolaan air bersih di Desa Balongdowo dengan menggunakan teori implementasi kebijakan dari Cf. Repley. Penelitian ini menggunakan metode penelitian kualitatif deskriptif melalui wawancara dan observasi terhadap ketua dan sekretaris BUMDES. Hasil penelitian menunjukkan bahwa implementasi kebijakan BUMDES belum optimal, yang terlihat dari indikator akses, bias, dan ketepatan layanan yang belum terpenuhi secara optimal. Kesimpulannya, implementasi kebijakan BUMDES dalam pengelolaan air bersih di Desa Balongdowo perlu diperbaiki dan ditingkatkan. Diperlukan beberapa langkah perbaikan, seperti penyusunan SOP, peningkatan manajemen, dan perbaikan dalam penyediaan layanan tepat waktu, agar kebijakan ini mampu memberikan manfaat yang maksimal bagi masyarakat.
PENDEKATAN BLUE OCEAN STRATEGY DALAM PERSAINGAN BISNIS DI KOTA BANJARBARU Noer, Ayung Endang; Pradianingsih, Rini; Habibie, Muhammad Yusuf; Warto, Ali Zulkarnain; Rahmawati, Imelda Dian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5153

Abstract

Penelitian ini melihat bagaimana Blue Ocean Strategy diterapkan pada Kebab XYZ di Kota Banjarbaru untuk mengetahui kekuatan, kelemahan, peluang, dan ancaman UMKM ini dalam persaingan bisnis. Metode yang digunakan adalah kualitatif deskriptif dengan melibatkan 30 responden, yang terdiri dari pelanggan, karyawan, dan pemilik usaha. Hasil analisis SWOT menunjukkan bahwa cita rasa produk yang otentik dan inovasi menu menjadi keunggulan kompetitif, sementara keterbatasan kapasitas produksi dan promosi digital menjadi kelemahan. Peluang yang dapat dimanfaatkan meliputi peningkatan permintaan produk halal dan penggunaan platform digital, sedangkan ancaman utama adalah persaingan ketat dan fluktuasi harga bahan baku.
Green Business Innovation: Sustainable Business Model Development through Integration of Business Model Canvas, Design Thinking, and Islamic Business Ethics Asmaraningtyas, Lussy Widia; Rahmawati, Imelda Dian; Fitriyah, Hadiah
Golden Ratio of Marketing and Applied Psychology of Business Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmapb.v4i1.337

Abstract

This research aims to analyze the integration of Business Model Canvas (BMC), Design Thinking, and Islamic Business Ethics in the development of sustainable green business models. Through a qualitative approach using Computer-Assisted Qualitative Data Analysis Software (CAQDAS) and secondary data, this research highlights the potential of integrating these three concepts in creating a business model that is not only competitive but also ecologically, socially, and economically sustainable. The results show that BMC integration provides a structural foundation, Design Thinking facilitates creative innovation in the context of sustainability, and Islamic Business Ethics provides a strong moral framework to support the implementation and sustainability of such business models. Thus, this research provides an innovative contribution to fill the existing knowledge gap and blaze new trails in designing green business models that integrate sustainability and Islamic business ethics values.
THE EFFECT OF PERCEPTIONS UMKM OWNERS, ACCOUNTING KNOWLEDGE, LEVEL OF EDUCATION AND BUSINESS SCALE ON THE USE OF ACCOUNTING INFORMATION SYSTEMS IN UMKM KAMPUNG TOPI PUNGGUL Rohmah , Nur; Rahmawati, Imelda Dian
Journal of Social Science Vol. 1 No. 2 (2024): Journal Of Social Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijss.v1i2.12

Abstract

This study aims to determine the effect of the variable perceptions UMKM owners, accounting knowledge, education level and business scale on the use of accounting information systems in UMKM Kampung Topi Punggul. The population of this research is business actors UMKM in Kampung Topi Punggul. Sampling used a purposive sampling technique, taking samples with certain criteria where there were 47 respondents who fit the criteria of craftsmen of hats, ties and socks. The data analysis technique used in this study is multiple linear regression using the SPSS version 26 test tool. The results of this study found that the variables of accounting knowledge and business scale proved to have an effect on the use of accounting information systems. Meanwhile, the variable perceptions of UMKM owners and education levels have no effect on the use of accounting information systems. It is hoped that this research will be able to provide consideration for UMKM actors in Kampung Topi Punggul that with good accounting they can be used to manage their business activities and make decisions in the future
PENGARUH DIGITAL MARKETING DAN INOVASI PRODUK DALAM MENINGKATKAN SALES GROWTH UMKM KECAMATAN SIDOARJO Arista, Sintha Wahyu; Rizky, Muhammad; Purnawan, Steven Owen; Masyita, Siti; Murdaningsih, Sri Rahayu; Rahmawati, Imelda Dian
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.21

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh aspek digital marketing dan inovasi produk terhadap peningkatan sales growth. Metode yang digunakan adalah kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner. Penelitian ini melibatkan 88 responden pelaku UMKM di Kecamatan SIdoarjo. Berdasarkan hasil pengolahan data menunjukkan bahwa digital marketing dan inovasi produk berpengaruh positif signifikan dalam meningkatkan sales growth secara parsial. Hal ini dibuktikan dengan Uji T yang menghasilkan variabel digital marketing diperoleh nilai Thitung = 3,568 dengan tingkat signifikasi 0,001 dan variabel strategi pemasaran diperoleh nilai Thitung = 2,325 dengan tingkat signifikan 0,022. Dengan demikian dapat disimpulkan bahwa, penerapan digital marketing dan strategi pemasaran dalam berbisnis dapat meningkatkan volume penjualan yang lebih besar
DEVELOPMENT OF B2B MARKETING STRATEGY AND SWOT ANALYSIS IN SUPPORTING SDGS Muhammad Iqbal Alim El Hakim; Rahmawati, Imelda Dian
Journal of Economic and Economic Policy Vol. 2 No. 3 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i3.64

Abstract

Objective: This research aims to develop an effective business-to-business (B2B) marketing strategy for the company Sartika Ratu, which is engaged in the Hajj and Umrah equipment industry. In facing the challenges of declining revenue and market share. Method: This study used a mixed method approach with a Sequential Exploratory model to gain an in-depth understanding of the internal and external factors that influence the company's marketing strategy. Data were collected through semi-structured interviews and observations, then analyzed using SWOT analysis involving IFE and EFE matrices. Results: The results showed that the company's revenue decline was related to declining B2B customer loyalty as well as challenges in attracting new customers. The SWOT analysis identified the company's key strengths in product quality and customization capabilities, while weaknesses were found in ineffective online marketing distribution. Novelty: Based on these findings, it recommended the development of a product differentiation strategy as well as the enhancement of digital distribution channels to strengthen the company's competitive position. This research also emphasizes the importance of integrating the principles of the Sustainable Development Goals (SDGs) in marketing strategies, especially in support of SDGs 8, 9, and 17. By adopting a holistic and data-driven approach, Sartika Ratu is expected to improve its competitiveness and achieve long-term sustainable growth in the Hajj and Umrah equipment industry.
Peranan Pembelajaran Kewirausahaan dalam Pembentukan Karakter Islami Peserta Didik Nurlia, Tri Wahyu; Firdaus, Firdaus; Prasetyo, Muhammad Doni; Mulyani, Endang Sri; Rosyidah, Rosyidah; Rahmawati, Imelda Dian
Nuris Journal of Education and Islamic Studies Vol. 5 No. 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jeis.v5i1.91

Abstract

Penelitian ini tentang peranan pembelajaran kewirausahaan dalam pembentukan karakter islami peserta didik. dengan permasalahan bagaimana peran pendidikan kewirausahaan dalam pembentukan karakter islami peserta didik, apa saja nilai-nilai islam yang dapat diintgrasikan dalam pendidikan kewirausahaan. tujuan penelitian ialah untuk menganalisis pengaruh pembelajaran kewirausahaan dalam pembentukan karakter siswa yang baik secara moral dan akademismenggunakan pendekatan kualitatif dan berfokus pada analisis literatur (Systematic Literature Review). 1. pendidikan kewirausahaan berfungsi sebagai sarana pembentukan karakter islami 2. penerapan kurikulum kewirausahaan berbasis nilai islami 3. metode pembelajaran yang membangun kreatifitas dan inovasi 4. peranan pendidikan kewirausahaan terhadap moralitasi siswa 5. integrasi pendidikan islam dan kewirausahaan untuk meningkatkan kesejahteraan masyarakatpendidikan kewirausahaan memegang peranan penting dalam pembentukan karakter islami para peserta didik. dengan mengintegrasikan nilai-nilai moral dan keterampilan praktis, pendidikan ini tidak hanya fokus pada pengembangan keterampilan teknis, namun juga membentuk individu yang unggul secara akademis dan bermoral.
Analysis of Calculation of Production Costs and Operational Costs Against Sales Results of PT. Indofood Sukses Makmur, Tbk. 2017-2019 period: Analisis Perhitungan Biaya Produksi Dan Biaya Operasional Terhadap Hasil Penjualan PT. Indofood Sukses Makmur, Tbk. Periode 2017-2019 Salsabillah, Savira; Rahmawati, Imelda Dian
Indonesian Journal of Innovation Studies Vol. 17 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1956.368 KB) | DOI: 10.21070/ijins.v17i.566

Abstract

This study aims to determine the analysis of the calculation of production costs and operating costs on the sales of PT. Indofood Sukses Makmur, Tbk. 2017-2019 period. This research method is a qualitative method. The object of this research is the company PT. Indofood. Tbk period 2017-2019. The data used is secondary data. Proceeds from the sale of PT. Indofood, Tbk. The 2017-2019 period has increased every year. This is due to the factors of production costs and operational costs. Sales can be said to be successful if a company is able to issue a budget that is in production costs such as raw material costs, direct labor costs and factory overhead costs.
Co-Authors Abd. Adjis Abduh, Haziki Adelefano , Mohammad Rizky Adilita, Vara Riya Adzani , Ridho Aeni, Umdatul Ahmad Rizal Aisha Hanif Akhmad Afandi Amaliyah, Rusda Amelia Nugraha Dini Amiq, Bahrul Andrian Prawira Yudha Andriannoor, Renaldy Anggraeni, Fahdianti Anis Masrifah Anita Sari Anita Sari Arbiya Magfiroh Rohmi Arief, Mochamad Fahmy Arif Syaifudin, Arif Arifianti, Maudy Nur Arifin, M. Jainul Arista, Sintha Wahyu Arliantoro, Felandi Ashar, Muhammad ASMARANINGTYAS, LUSSY WIDIA Avivah, Aisyah Rachmawati Bakhta, Aysa Faradilla Ayun Bayu Hari Prasojo Bryan Eka Endarsyah Cahyono, Fadia Budi Chusnul Chotimah Dina Dwi Oktavia Rini Dina Rofita Dini, Amelia Nugraha Duwi Rahayu Efendi , Sofyan Eka Nurhayati Eko , Aris Eko Wahyudi Elfanda Bary Titania Ervina Rahayu Fahmi Hasan, Fuad Faisal Irsandi Fania Nabila Lakadjo Farid , Mifta Farochah Faulorozi Sumartono Febrianti, Adela Fikriyyah, Dzakiroh Finda, Felsa Firdaus Firdaus Firnata, Tifani Angga Fitria Novita Sari Gunita, Devina Yulia Habibie, Muhammad Yusuf Hadiah Fitriyah Hamada, Abubakar Helita , Widia Heri Widodo Hermansyah, Mamad Hidayatulloh Hidayatulloh Ifat, Emmira Imam Taufik Iman, Muhammad Fatihul Irayanti, Adinda Ismul Wahyu Riski Isnaini Rochmaniah Joana Rosie Shabatiny Degely Karyanto, Frendika Eko Khuluq, Muhammad Husnul Kurniawan, Devi La'ikotun Nahdiyah Lailatul Yuliana Linna Wulandari LSP, Fierda Lussy Widia Asmaraningtyas M. Fatkhul Udin Maftukhin Maharani , Fridalifia Mahesa, Rangga Masrifah, Anis Masyita, Siti Mei Rahmawati Melinda, Puput Miftachur Rochmah Moch Yusuf Bachtiar Mochamad Munthaha Firrizqi Moh. Nasih Mubarok, M. Dzulfahmi Muhammad Iqbal Alim El Hakim Muhammad Nasih Muhammad Rizky muhammad rizky, muhammad Muhammad Saleh Muhammad Yuniar Hakim Sidqi muhtarom, Ahmad shofi Mulyani, Endang Sri Murdaningsih, Sri Rahayu Muryadi Muryadi, Muryadi Muttaqin, Muhammad Fahrul Nafi’uzzaki, Anang Nisa, Shofiyatun Noer, Ayung Endang Novita Maharani Novitasari, Rika Dewi Nugraha, Adhitya Sakti Nugroho, Adi Septian Nurasik Nurasik Nurharyanto, Riyan Tri Nurindah Rizkyah Safitri Nurkakim, Ahmad Nurlia, Tri Wahyu Orien Maulya Pramesti Pradianingsih, Rini Pramudita, Rifkiansyah Aryasatya Prasetyo, Indra Wahyu Prasetyo, Muhammad Doni Purnawan, Steven Owen Putra, Andri Nusantara Putri Laras Qoni’ah, Nanda Sayyidah Rahma , Nabila Novilia Rahmadani, Muhammad Rakhmatusakdiyah Rakhmatusakdiyah Ramadan, Wildan Rizki Ridlo, Muhammad Rini Pradianingsih Risa Sofiyanti Rizky, Mochammad Rizza Nur Rahayu Rochmaniah, Isnaini Rohmah , Nur Rosyid V. M, Mufti Rosyid, Alfan Rosyidah Rosyidah, Rosyidah Rusnanti, Delia Putri Salsabillah, Nadia Salsabillah, Savira Sampurno, Feri D. Sandi A, Aprianto Sarwenda Biduri Satriya, Restu Resky Setiyawan, Iskandar Setiyono, Wisnu Panggah Setyagraha, Javan Agustian Sigit Hermawan Sil Avin Arlaili Sintha Wahyu Arista Siti Mardhiyah Siti Masyita Siti Ulfah Sofiatuz Zuhro Sri Rahayu Murdaningsih Sri Wulan Dari Sriyono Sriyono Sriyono Sriyono Steven Owen Purnawan Sugeng Hariyadi Sugiyanti, Sherlina Sujatmoko, Didit Sundana, Hari Supardi Supardi Supardi Susetyo , Qotrunnada Aisyah Mega Sutrisno, Sutrisno Syamsul Arifin Syavitri, Nadiya Ami Tirandicha, Fajar Triyanto, Ade Ulfiyyatur Rosyidah Umi Khabibah Varadainy, Zilba Wachida, Kemil Warto, Ali Zulkarnain Wawan Setiawan Wicaksono, Anang Eko Wilujeng, Fitri Dian Yona Novia Nur Chumaidah Yopi Agusta Fanaturiza Yudha, Andrian Prawira Yugustama, Angga Zahrotun Nisa, Zahrotun Zakiyah, Ummu Zumrotul Islamiyah