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Journal : ASERSI : Jurnal Akuntansi Terapan dan Bisnis

Systematic Literature Review (SLR): Keberhasilan dan Kegagalan Kinerja Badan Usaha Milik Desa (BUMDES) Ade Rani Aprillia; Dwi Cahyono; Ari Sita Nastiti
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

BUMDes has a role to realize the village economy. In improving the village economy, the government has the task of conducting socialization to the villagers through the provincial and district governments. The purpose of the systematic literature review is to determine the determinants of success and failure on the performance of BUMDes. Research data obtained from Google Scholar in 2016-2021 based on an initial search found as many as 484 articles and only 9 journals used as data sources and will be analyzed further. This study only uses research with a quantitative approach. The results of this study indicate that the failure factors that affect the performance of BUMDes are very diverse, namely motivation, education, age, and work experience. While the success factors that affect the performance of BUMDes are communication, AIS, HR, leadership style, motivation, work environment, salary, competence, organizational performance, commitment, organizational culture, training, the influence of job satisfaction, and GCG. Keywords: Systematic Literature Review; BUMDes; The Success Of BUMDes; BUMDes Failure
Analisis Rantai Nilai Sebagai Upaya Untuk Meningkatkan Keunggulan Kompetitif (Studi Kasus Pada UD. Ijen Batik Bondowoso) Nia Amelia Damayanti; Diyah Probowulan; Ari Sita Nastiti
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

UD. Ijen Batik Bondowoso is a company engaged in the production of batik for the Bondowoso and surrounding areas, even outside Java and abroad. Competition for batik products in Indonesia makes companies have to increase UD's competitive advantage. Ijen Batik needs to do a strategy. This study aims to analyze the value chain of batik products made at UD. Ijen Batik Bondowoso. Value chain analysis is one way of looking at business as a series of activities that convert inputs into outputs that are of value to customers. This research uses qualitative method with case study method. The type of data used is primary data and secondary data with data collection techniques through observation, interviews and documentation. The results show that the value chain actors consist of suppliers, companies, wholesalers and retailers. In the added value analysis conducted at the time of batik production, it shows an added value of 213,000.00 or 81.3%/per unit. This is because the highest added value is obtained from sales and marketing activities. Keywords: Value Chain Analysis, Competitive Advantage