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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Management, Business, and Social Science
Nurharibnu Wibisono
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTASI ISAK 35 PADA YAYASAN IKATAN PERSAUDARAAN HAJI INDONESIA MADIUN Nurharibnu Wibisono; Hidayatul Alveniawati; Arini Wildaniyati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 11 No. 2 (2022): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v11i2.124

Abstract

The goal of this study is firts, to know the management of financial of the Madiun Indonesian Hajj Brotherhood Foundation (IPHI). Second, To obstain the processing of financial statement at the Indonesian Hajj Brotherhood Foundation in Madiun with financial statements according to ISAK 35. This study is a qualitative analysis that purposes to answer questions regarding financial management at the foundation and the suitability of its financial management based ISAK 35. Collecting data through observation, interviews also with documentation. The data is processed by means of descriptive analysis. The output of research show that the Financial Statements based on ISAK 35 consist of various inform including balance sheet, report of comprehensive income, statement of changes in net assets, report of cash flows also notes to financial reports. However, the IPHI Madiun Foundation has not made the 5 (five) financial reports based on applicable standards. IPHI Madiun Foundation only makes cash in and cash out finacial reports. Accountability within the IPHI Madiun Foundation has not been carried out optimally, as evidenced by the absence of disclosure of financial conditions to the public or to donors. Recommendation that can be given are in terms of preparing financial report in conformability with ISAK 35, it can be done by participating in training which is hope to improve knowledge in the field of accounting. With ISAK 35 the IPHI Madiun Foundation may be give directives to the presentation of financial statements, and the IPHI Madiun Foundation will be more obedient to the regulations so that accountability can be obtained.
An Analysis of Segmentation, Targeting, and Positioning Strategies at Tahu Uap Mas Heri in Madiun Djuwitawati Ratnaningtyas; Fatchur Rochman; Nurharibnu Wibisono; Esther Ningtyas Rimbawati; Yeni Kurniawati
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 2 (2026): May, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/dezeab83

Abstract

This study examines the segmentation, targeting, and positioning (STP) strategies implemented by Tahu Uap Mas Heri in Madiun Regency, Indonesia. A descriptive qualitative case-study design was employed, with data collected through a semi-structured interview with the business owner, non-participant observations at the Jiwan, Mojopurno, and Kincang Wetan outlets, and analysis of promotional materials and November 2025 sales records. The data were analyzed through condensation, thematic display, cross-outlet comparison, and conclusion verification. The findings show that the business segments its market geographically according to outlet accessibility; demographically into students, workers, homemakers, families, and middle-income consumers; psychographically into consumers concerned with freshness, hygiene, convenience, and less oily food; and behaviorally according to consumption occasions and portion preferences. Its principal target markets are families and consumers from the Millennial and Generation Z cohorts. The product is positioned as a flavorful, warm, hygienic, and perceived-healthier alternative to conventional fried-tofu snacks through its steaming concept, visible freshness, transparent preparation, and distinctive chili sauce. The Jiwan outlet contributed 46.15% of total sales, followed by Mojopurno at 30.77% and Kincang Wetan at 23.08%. The study concludes that integrating product innovation with a focused STP strategy enables a local culinary enterprise to assign new market meaning to a familiar food and establish competitive differentiation.
Co-Authors Arini Wildaniyati Djuwitawati Ratnaningtyas Esther Ningtyas Rimbawati Fatchur Rochman Hidayatul Alveniawati Yeni Kurniawati