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All Journal Jurnal Ilmiah Admnistrasi Niaga MBIA International Journal of Communication and Society Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Jurnal Pengabdian Masyarakat (ABDIRA) Husnayain Business Review Enrichment: Journal of Multidisciplinary Research and Development IIJSE Jurnal Riset Ilmiah Atestasi : Jurnal Ilmiah Akuntansi Nomico Jurnal Abmas
Marieska Lupikawaty
Jurusan Administrasi Bisnis Politeknik Negeri Sriwijaya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Circular Economy and Resource Efficiency in Industrial Competitiveness Marieska Lupikawaty
Nomico Vol. 2 No. 11 (2025): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/drjvv540

Abstract

The transition toward a low-carbon economy has pushed industries to adopt circular economy and resource efficiency not merely as environmental initiatives, but as strategic drivers of competitiveness. However, academic studies examining the relationship between circular economy, resource efficiency, and industrial competitiveness remain fragmented and report inconsistent findings. This study aims to systematically analyze the contribution of circular economy and resource efficiency to industrial competitiveness and to identify the key mechanisms underlying this relationship. A systematic literature review was conducted using an evidence-based industrial sustainability approach, synthesizing peer-reviewed journal articles published between 2020 and 2025 and selected through the PRISMA process. The findings indicate that circular economy enhances industrial competitiveness primarily through improvements in resource efficiency, leading to cost reduction, supply stability, productivity gains, and process innovation. Resource efficiency emerges as a critical mediating mechanism translating circular practices into measurable competitive advantages. Nevertheless, the strength of evidence varies across industrial sectors, firm sizes, and institutional contexts. This study concludes that circular economy and resource efficiency act as strategic enablers of industrial competitiveness when implemented systematically and contextually, rather than as universally applicable solutions.      
Smoked Fish Business Development Strategy in Banyuasin Regency, South Sumatera Province Miskiyah, Neneng; Lupikawaty, Marieska; Aprianti, Siska; Andriyani, Titi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4106

Abstract

Business development is carried out to improve quality and competitiveness to obtain more profits. Analysis of Strengths, Weaknesses, Opportunities, and Threats can help Panca Jaya smoked fish business to analyze how business development strategies must be implemented and appropriate because in carrying out this business Panca Jaya experiences ups and downs in this business. The method used is SWOT analysis and SWOT matrix. The results showed that Panca Jaya's smoked fish business was in the type I quadrant, where this position indicated that the smoked fish business was in strong condition and had many opportunities. The right strategy in developing the Panca Jaya smoked fish business is to utilize product quality which can be used as a superior commodity by utilizing abundant raw materials. Sungai Rengit Village, Banyuasin Regency can become one of the largest smoked fish business centers in the province of South Sumatra.
Operational budgeting as a planning tool in MSME “Pempek Cek Nabila” Rafelda Rizky Amanda; M. Yusuf; Marieska Lupikawaty
Jurnal Abmas Vol. 25 No. 2 (2025): Jurnal Abmas
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/abmas.v25i2.89164

Abstract

This study aims to prepare an operational budget as a tool for profit planning at MSME Pempek Cek Nabila. The background of this research is based on the lack of budgeting practices within the business, which causes the owner to struggle in accurately determining the actual profit earned. This research employs a descriptive quantitative method, collecting data through interviews, direct observation, and documentation. The budget is prepared using historical data on sales, production, and operational costs from 2022 to 2024. The results indicate that by compiling budgets for sales, production, raw materials, direct labor, factory overhead, Cost of Goods Sold (COGS), and operational expenses, the business can project net profits more precisely. In 2025, Pempek Cek Nabila is projected to earn a net profit of IDR 15,978,592 from small-sized pempek and IDR 5,599,737 from kapal selam pempek. Therefore, the profit and loss budget serves as an essential tool for profit planning, cost control, and more measurable and efficient strategic decision-making. Furthermore, the budget serves as a cost control tool that helps minimize inefficiencies and as a decision support instrument, providing a rational basis for sales strategies and investment planning.   Abstrak Penelitian ini bertujuan untuk menyusun anggaran operasional sebagai alat perencanaan laba pada UMKM Pempek Cek Nabila. Latar belakang penelitian ini didasari oleh belum optimalnya penerapan sistem anggaran dalam operasional usaha dan kurangnya pencatatan penjualan, sehingga pemilik usaha kesulitan dalam menentukan laba yang diperoleh secara pasti. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik pengumpulan data melalui wawancara, observasi langsung, dan dokumentasi. Anggaran disusun berdasarkan data historis penjualan, produksi, serta biaya operasional selama tiga tahun terakhir. Hasil penelitian menunjukkan bahwa melalui penyusunan anggaran penjualan, produksi, bahan baku, tenaga kerja langsung, biaya overhead pabrik, HPP dan biaya operasional, UMKM dapat memproyeksikan laba bersih secara lebih akurat. Pada tahun 2025, Pempek Cek Nabila diproyeksikan memperoleh laba bersih sebesar Rp15.978.592 untuk pempek kecil dan Rp5.599.737 untuk pempek kapal selam. Dengan demikian, anggaran laba rugi terbukti menjadi alat penting dalam perencanaan laba, pengendalian biaya, serta pengambilan keputusan strategis yang lebih terukur dan efisien. Anggaran berfungsi sebagai alat cost control yang memungkinkan pemilik usaha menekan pemborosan, serta sebagai decision support yang memberikan dasar rasional dalam menetapkan strategi penjualan maupun investasi usaha. Kata Kunci: anggaran operasional; pempek; perencanaan laba; UMKM
Co-Authors A. Jalalluddin Sayuti A. Jalaluddin Sayuti Ade Silvia Handayani Africano, Fernando Afrizawati Agung Anggoro Seto Akbar, Dinar Hakim Andriyani, Titi Angguna, Welan Mauli Apriani, Dinda Aprianti, Siska Aprini, Hidayah Awalya, Nabila Claudia Nurcahaya Dewi Fadila Dewi Fadila Diah Nuraini W Djumrianti, Desloehal Elvia Zahara Esya Alhadi Fadhil, Sayyid Muhammad Janiko, Pajar Jusmawi Bustan Karlina, Ani Leni Novianti M. Yusuf M. Yusuf Maretha, Fetty Markoni Badri Masayu Soraya Humairah Miskiyah, Neneng Nurcahaya, Claudia Permata, Shabrina Tyas Purnamasari, Keti Purwati Purwati Rafelda Rizky Amanda Rakhman, M.Arief Ramadhanu, Eka Wahyu Ridhallah, Muhammad Salman Alfarisi, Kiagus Mohamad Sandi, Ari Sari Lestari Zainal Ridho Sayyid Muhammad Fadhil Siregar, Siti Marenda Susilawati Wahyuni, Anissa Wahyuni, Jelita Sih Welan Mauli Angguna Wilianto, Haris Yeza, Aura Hayyu Indah Yusleli Herawati Yusnizal Firdaus