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All Journal JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Majalah Ekonomi Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Jurnal Mantik Accounting Global Journal Jurnal Informatika Ekonomi Bisnis Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Journal of Educational Review and Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ALMUJTAMAE: Jurnal Pengabdian Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Klabat Accounting Review Nusantara Community Empowerment Review Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Economic and Finance Review EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PASAI : Jurnal Pengabdian kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat
Achmad Wicaksono
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Journal : Jurnal Akuntansi dan Manajemen

 1 
Pengaruh penawaran diskon dan kemudahan pembayaran terhadap peningkatan penjualan e-commerce Nafis, M. Azie Azizman; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.88

Abstract

This study aims to examine the influence of discount offers and payment convenience on consumer behavior to increase e-commerce sales at SRC Woro Beringin Kembar in Sepande Village. The research focuses on how marketing strategies affect purchasing decisions within the context of small-scale e-commerce operations. The study population consisted of 328 consumers, with a sample of 80 respondents determined using the Slovin formula. Data were collected through structured questionnaires and analyzed using SPSS version 21. The results indicate that both discount offers and payment convenience have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. These findings suggest that implementing appropriate discount strategies and enhancing payment flexibility are effective approaches to stimulate consumer interest and drive sales growth. This study provides practical insights for micro and small e-commerce businesses in optimizing marketing strategies aligned with consumer preferences.
Analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba Rohmah, Firda Yusnafa; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.89

Abstract

Vaname shrimp farming has great economic potential, but fluctuating production costs and market prices pose challenges. This study analyzes Cost Volume Profit (CVP) as a profit planning tool in determining Break Even Point (BEP), Contribution Margin (CM), and Margin of Safety (MoS) to optimize production and cost strategies. CVP acts as an analytical tool that assists in managing costs, determining production targets, and setting pricing strategies. Its application allows businesses to improve efficiency, profitability, and business sustainability. The method used is descriptive qualitative. The analysis technique is CVP. Financial data for 2023-2024 was obtained through observation, interviews, and documentation. The results show that production in 2023 has not met BEP, causing losses. However, in 2024, production increased, while BEP fell, so the business began to make a profit. MoS increased, and CM increased. Cost efficiency played an important role, with variable costs per kg decreasing in 2024, supported by greater pond maintenance expenditure in 2023. In addition to CVP, other X factors also improved profitability. Projections for 2025 target an increase in production capacity and a decrease in BEP, resulting in an expected increase in profit.
Co-Authors A Falaqil Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Alfarisi, Moch. Salman Almufidah, Evi Zahroh Andriani, Rena Anggita Nur Oktavia Anindita Putri Novinda Anindita Putri Novinda Aprilia Sumarwanti Arisandi, Kirana Asrul, Rizki Subhana Atika Muhfida Hanum Azizah, Maulida NIkmatul Bintang Armando Rotama Chabibulloh, Muhammad Arfi Chairil Anwar Choiri, Efendi Cynthia Eka Violita Denny Iswanto, Denny Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Dian Fahriani Diana Sharfina Diana Sharfina Erlyna Tri Rohmiatun Fahreza Eka Faradisha Failany, Muhammad Afif Falach, M. Zidnal Ferdiana Tri Pramesari Firdausyi Ayudya Wardani Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hilmawan, Tanta Indah Kumalasari Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Joeniarti, Elika Julaikah Junaidi, Didik Kafidin Muzakki Lailiyah, Nikmatul Lestari, Dewi Arum M. Azie Azizman Nafis M. Zidnal Falach May Maulidia, Putri Mochamad Thohiron Moh.Arrijal’Ilman Nafi’ Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Novita Sintia Dewi Nur Faidah, Rizka Nurrahma, Ilfi Oktavia, Igga Oktavianti, Rizma Parahita, Alifia Sabina Praciana, Yuvi Arinta Putra, Restu Frandana Putri Novinda, Anindita Putri Sulung Ditasari Qolbi Nofa, Kusuma Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Rufi’i Rufi’i Sari, Auly Fadilah Permata Siti Nur Syarif`ah Siti Nur Syarif’ah Suci Lestari Suryaningsih, Dwie Retna Syarif'ah, Siti Nur Tanta Hilmawan Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Gunawan