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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JPF (Jurnal Pendidikan Fisika) Universitas Islam Negeri Alauddin Makassar Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah YUME : Journal of Management Journal La Sociale Golden Ratio of Finance Management Journal of Artificial Intelligence and Digital Business International Journal of Economic Research and Financial Accounting Atestasi : Jurnal Ilmiah Akuntansi
Muh. Rum
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Physics Social Sciences Other

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Product Completion Time Reviewed by Production Costs and Production Capacity in Small Furniture Businesses Nurfadillah; Rum, Muh.; Rustam, Andi
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2509

Abstract

This study aims to analyze the relationship between product completion time and production costs and production capacity in Small and Medium Enterprises (SMEs) furniture in Tellulimpoe District, Sinjai Regency. The background of this study is based on the problem of delays in product completion that impact the income and competitiveness of furniture SMEs. The approach used is descriptive qualitative with the Job Order Costing method as an analytical tool, as well as triangulation techniques in data collection through interviews, questionnaires, and documentation. The results of the study indicate that the efficiency of completion time is greatly influenced by the management of production costs and available capacity. High production costs, lack of equipment, and limited labor cause longer processing times. In addition, low cost capacity also hampers the production process due to limited raw materials and supporting equipment. This study is expected to be a reference in strategic decision-making for furniture SMEs to increase productivity and business competitiveness.
Optimalisasi Pertumbuhan Kas Melalui Penghematan Biaya Pada Pengelolaan Bisnis Pertanian Cengkeh Di Kecamatan Curio Kabupaten Enrekang Rahmayati, Rahmayati; Rum, Muh.; Abdi, Muhammad Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghematan biaya pupuk, tenaga kerja, dan pestisida terhadap pertumbuhan kas usaha pertanian cengkeh di Kecamatan Curio, Kabupaten Enrekang. Penelitian ini dilatarbelakangi oleh pentingnya komoditas cengkeh sebagai salah satu sumber pendapatan utama masyarakat di daerah tersebut, namun masih dihadapkan pada berbagai permasalahan seperti fluktuasi harga, tingginya biaya produksi, serta lemahnya pengelolaan keuangan petani yang menyebabkan arus kas usaha belum optimal. Oleh karena itu, diperlukan strategi pengelolaan biaya yang lebih efisien untuk meningkatkan pertumbuhan kas usaha tani. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan desain quasi-experimental yang mengamati perubahan biaya produksi dan arus kas selama empat musim panen. Data yang digunakan merupakan data primer yang diperoleh melalui wawancara, observasi lapangan, dan dokumentasi terhadap petani cengkeh yang menjadi sampel penelitian. Analisis data dilakukan menggunakan metode Analisis Varians Dua Arah (Two-Way ANOVA) untuk menguji pengaruh penghematan biaya terhadap pertumbuhan kas usaha tani. Hasil penelitian menunjukkan bahwa penghematan biaya pupuk dan tenaga kerja berpengaruh signifikan terhadap pertumbuhan kas dengan nilai signifikansi sebesar 0,00 (< 0,05). Hal ini menunjukkan bahwa efisiensi pada kedua komponen biaya tersebut mampu meningkatkan likuiditas dan memperkuat arus kas usaha pertanian cengkeh. Sebaliknya, penghematan biaya pestisida tidak berpengaruh signifikan terhadap pertumbuhan kas dengan nilai signifikansi sebesar 0,08 (> 0,05). Temuan ini menunjukkan bahwa tidak semua komponen biaya memiliki kontribusi yang sama terhadap peningkatan kas usaha. Secara keseluruhan, efisiensi pada komponen biaya utama menjadi faktor penting dalam meningkatkan keberlanjutan dan kinerja keuangan usaha tani cengkeh.
LOCUS OF CONTROL, INNOVATION, PERFORMANCE OF THE BUSINESS PEOPLE IN THE SMALL BUSINESS AND MEDIUM INDUSTRIES IN SOUTH SULAWESI Muh. Rum
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.108

Abstract

Locus of control has been seen as an important factor in boosting the business performance.Beside, it can also be used as the trigger to enhance the business survival. However, so far,there has no any study especially analyzing this factor in a specific situation such as in Smalland Medium Enterprises (SMEs). The research aims tries to analyze the influence of Locus ofControl, innovation ability on the performance of small medium industry in south Sulawesi.Practically, this research was conducted using survey with purposive sampling on industrialSmall and Medium Enterprises (SMEs) in South Sulawesi, then conducting a clustering onfour regions in northern, southern, eastern, and western areas which were centralized inMakassar municipality. The data were collected by interview and questionnaire to 200 industrialSME owners. Technical analysis data run by use of Structural Equation Model (SEM).The result in, points out that by reinforcing potential Locus of Control can stimulate the increasingof Innovation, and increases the performance of SMEs industry. The reinforcementof Locus of Control can be conducted by increasing memory ability, innovation ability, andPerformance, in terms of employee productivity, ability, and skill.
Co-Authors Abdi, Muhammad Nur Adrianah Adrianah Adrianah Adrianah Adrianah Adrianah Andi Arwinda Wildam Andi Irfan Andi Mardani Andi Nur Rahma Andi Riensa Maha Deva Asniwati Ayu Pratiwi Badollahi, Ismail Dina Utami Faidul Adzim Ferdinand Rudolof Poylema Hadi Wahyudi hamkah, hamkah Hardianti, H. Hasnianti Hasnianti Ismail Badolahi Khaeruddin Khaeruddin M. Agus Martawijaya Muhammad Hasan Murtiadi Awaluddin Mutahharah Hasyim Niniek Fariaty Lantara Nurfadillah Nurfadlianti Said Nurhaedah Nurhaedah Rahmayati Rahmayati, Rahmayati Rasniati Rasniati Regita Maulidia Irwan Rosita, R. Rukmana Sari Rukmana Sari Rustam, Andi Rustan, Rustan Sangkala, Masnawaty Suarni Surianto Syahrir Syahrir Yusra Nginang Yusra Nginang