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All Journal Jurnal Filsafat LINK Jurnal Riset Kesehatan Jendela Nursing Journal (JNJ) INTERNATIONAL JOURNAL OF NURSING AND MIDWIFERY SCIENCE (IJNMS) JPGI (Jurnal Penelitian Guru Indonesia) Jurnal Mantik Jurnal Pengabdian Masyarakat Bumi Raflesia Davar: Jurnal Teologi Journal Keperawatan Jurnal Salingka Abdimas Innovative: Journal Of Social Science Research DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Jurnal Signaling
Wagiyo Wagiyo
Nursing Department, Polytechnic Health Ministry of Semarang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Mantik

 1 
Analysis of home industry working capital needs "MSMES Ida Ayu" Pekon Pringsewu: Wagiyo, A14 Wagiyo, Wagiyo; Purwanto, Purwanto; Pasya, Dhel Juni; Arifin, Arifin
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5323

Abstract

With the growing development of MSMEs in Indonesia today, so that MSMEs are more effective in increasing capacity, for operations in running a business require funding or working capital both for daily needs and for the long term, where capital is an obstacle faced by MSMEs, especially for MSMEs that are located far from the reach of banking institutions. With a cash turnover rate of 76.86 days; and receivables turnover of 64.21 days; which is followed by an inventory of 64.21 days, thus it is known that the length of working capital turnover is 161.55 days, with a working capital turnover for 1 year (360) days is 2.23 times, with sales of Rp. 1,251,200,000,- divided by 2.23 times the required capital of Rp.561,468,726,- while the prediction of the sales level will increase by 18%, while the available working capital is Rp. 560,361,000,- so that MSMES IDA AYU needs to get additional funds for additional Karja Capital of Rp. 102,172,096
Break even point analysis of cireng lava gisting msmes Purwanto, Purwanto; Wagiyo, Wagiyo; Arohman, Arohman; Juliono, Juliono
Jurnal Mantik Vol. 9 No. 1 (2025): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i5.6284

Abstract

One of the MSME Home Industries, Cireng Lava Gisting, which is part of the Molagi Nyemil brand, produces several types of cireng filled with spicy shredded chicken, intestine gizzards, meatballs and sausages. The research method used is a descriptive research method with a quantitative approach. The sample in this research is a financial report in the form of a balance sheet and profit and loss report for MSME Cireng Lava Gisting in 2024. To find out how much costs are incurred to produce products, so that the business makes a profit or at the break-even point, it is necessary to carry out calculations using  break even point (BEP) can measure profit. The lowest variable costs for intestinal gizzard contents are IDR 4,956 BEP 1,758 units, sales in 2024 are compared with 2023 which experienced an increase of 33% from 7,825 units to 9,725 units, profit in 2023 IDR 28,080,162,- to IDR 40,184,900,- BEP 2,053 units of shredded chicken filling with variable costs of Rp. 5,681,- profit in 2023 of IDR. 63,989,211,- in 2024 Rp. 106,561,594,- The Cireng product filled with shredded chicken is the fastest product to achieve BEP as well as the product that produces the largest profit compared to other types of products. BEP 2,271 units, namely variable cost meatball content Rp. 6,096,- profit in 2023 is Rp. 13,224,865,- and in 2024 Rp. 21,121,346,- an increase of Rp. 7,896,481,- or 60%, Cireng with sausage filling with variable costs Rp. 7,271,- BEP in 3,249 units in 2023 was achieved in the 8th month, in 2024 at the beginning of the 7th month, where total sales in 2023 were IDR. 50,490,000,- in 2024 to Rp. 67,720,000,- 96% increase in profit from IDR 4,11,562,- to IDR 9,613,917
Co-Authors AA Sudharmawan, AA Aji Pranoto Aranah, Siti Nur Arifin Arifin Arohman, Arohman Azhari, Della Putri Aziz, Muhammad Naufal Cahyani, Wulan Nurlita Destiniar Destiniar, Destiniar Elisa Elisa Fachry Abda El Rahman Galih Zulva Nugroho, Erlangga Isnaeni, Inka Cahya Juliono, Juliono Khoirunnisa, Sofia Kurniati Puji Lestari Lisa Rizky Amalia Lucia Endang Hartati, Lucia Endang M.Basyah, Halimatussakdiah Mamusung, Robby Mbo'oh, Ruth Nadifa, Julyta Laura Nahya, Fadhilatun Ningsih, Iis Sri Nirmala, Lintang Nugroho, Vito Dian Nur Ahyani Pasya, Dhel Juni Pranoto, Gusti Adi Prihatini, Fitri Purwanto Purwanto Riansyah, Ananda Adi Salsabila, Thalia Sari, Reni Titis Antika Sri Kuntari Sriningsih, Iis - Sulistyowati, Dina Indrati Dyah Suwardi Suwardi Suwarsih Suwarsih Syamsiar, Syamsiar Wahayuningtias, Citra Yutersi, Noni