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All Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JIAR
Apip Alansori
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Malahayati
Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering

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Pengaruh Persepsi Pelaku UMKM dalam Pengelolaan Persediaan dan Penentuan Harga Pokok Penjualan terhadap Laba Usaha : (Studi Kasus: UMKM Panglong Kayu di Bandar Lampung) Afrilisis Safitri; Eka Sariningsih; Apip Alansori
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus In Progress
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengelolaan persediaan dan penentuan harga pokok penjualan (HPP) dalam meningkatkan laba usaha, khususnya pada UMKM panglong kayu yang masih menghadapi keterbatasan dalam pencatatan dan pengelolaan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan persediaan dan penentuan HPP terhadap laba usaha, serta mengkaji persepsi pelaku UMKM terkait kedua aspek tersebut. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner skala Likert kepada 60 UMKM panglong kayu di Bandar Lampung dari total populasi 81 UMKM. Analisis data dilakukan menggunakan SmartPLS versi 4 melalui uji validitas, reliabilitas, dan pengujian hipotesis dengan metode Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa pengelolaan persediaan dan penentuan HPP berada pada kategori cukup baik hingga baik. Namun, sebagian pelaku UMKM masih menerapkan sistem pencatatan yang sederhana dan belum terdokumentasi secara sistematis. Hasil uji PLS menunjukkan bahwa persepsi pelaku UMKM dalam pengelolaan persediaan dan penentuan HPP berpengaruh positif terhadap laba usaha. Kesimpulannya, semakin baik persepsi pelaku UMKM terhadap pengelolaan persediaan dan penentuan HPP, maka semakin tinggi kemampuan usaha dalam menghasilkan laba. Penelitian ini mengimplikasikan perlunya peningkatan pemahaman dan penerapan sistem pencatatan yang lebih terstruktur guna mendukung kinerja keuangan UMKM
PENGARUH IMPLEMENTASI MARKETPLACE DAN DIGITALISASI UMKM TERHADAP KESEJAHTERAAN PELAKU UMKM (STUDI KASUS PADA SEKTOR UMKM DI KOTA BANDAR LAMPUNG) Apip Alansori; Ruli Eko Haryanto; Angelina Faleria; Fadly Muhammad Yahya; Laili May Hanifah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.493

Abstract

The purpose of this study is to investigate how marketplace and digitalization affect the welfare of MSMEs in Bandar Lampung City. This research uses a qualitative descriptive methodology and includes in-depth interviews, field observations, and documentation with MSME actors from various industries, including trade, services, and culinary. According to the findings, MSME actors can increase their income, expand market reach, and increase their business awareness by utilizing digital platforms such as Shopee, Tokopedia, and social media. However, the digital transformation process is still hampered by several problems such as low digital literacy, lack of training, poor infrastructure, and lack of funding. By emphasizing not only the economic aspects but also the psychological and social aspects of entrepreneurs' well-being, the study helps in the creation of digitalization strategies for MSMEs. The qualitative techniques used in this study, which provide a more complete picture of the welfare of MSME actors by describing their real experiences and perspectives during the digital transition process, are what make them innovative. Keywords: MSMEs, digitalization, marketplace, welfare, qualitative research
KONTRIBUSI FINANCIAL TECHNOLOGY PEER-TO-PEER LENDING SEBAGAI PERMODALAN DIGITAL UNTUK MEMBANTU PEMBIAYAAN PETANI DALAM MENINGKATKAN PRODUKTIVITAS USAHA TANI Jhon Eferedy; Apip Alansori; Kadek Widani; Dicky Fardiansyah Nugroho; Neshwa Eka Ramadona
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.495

Abstract

This study examines the role of Fintech peer-to-peer (P2P) lending as an alternative source of digital financing for farmers facing agricultural funding challenges due to declining productivity, particularly in West Lampung Regency affected by the El Niño phenomenon. A qualitative descriptive approach was employed through literature and document analysis, supported by primary data collected from direct interviews with local farmers. The data were obtained from scientific publications, official documents, and interview results, then analyzed using a narrative approach. The findings indicate that limited access to conventional financial institutions makes it difficult for farmers to secure capital after crop failure. Fintech P2P lending offers a faster, more flexible, and collateral-free financing option; however, its adoption remains limited because of low digital literacy and concerns about data security. The study is limited by the small number of participants, which may not fully represent farmers across Lampung. It contributes to the fields of digital agriculture, financial inclusion, and agricultural technology while providing insights for local governments, OJK, and Fintech providers in developing farmer education programs. Its novelty lies in linking climate change impacts with technology-based digital financing in a local agricultural context.
Co-Authors Afrilisis Safitri Angelina Faleria Dicky Fardiansyah Nugroho Eka Sariningsih Fadly Muhammad Yahya Jhon Eferedy Kadek Widani Laili May Hanifah Neshwa Eka Ramadona Ruli Eko Haryanto