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Efisiensi Perolehan Pendapatan Antara Beban Yang Dikeluarkan Dengan Pendapatan Terhadap Keuntungan Usaha Menggunakan Metode Target Costing (Studi Pada Usaha Kuliner Jajanan Najla Di Purwakarta) Puspasari, Dewi; Neng Salwa; Herrenauw, Laura Silvana; Rosa Rosadiana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1855

Abstract

The magnitude of profit obtained is highly dependent on production cost efficiency, thus requiring special attention to achieve the company's target. Cost control must align with the company's objectives, including achieving maximum profit with minimal production costs. This study aims to analyze the relationship between expenses, income, and business profits in UMKM Jajanan Nazla, as well as identify key factors influencing the efficiency of revenue generation and expense expenditure. Based on the analysis of production costs, UMKM Jajanan Nazla faces a deficit in net profit due to the inability to cover production costs. Therefore, this research applies the target costing method to improve its profitability. The steps of implementing target costing involve determining market prices, calculating target profits, and identifying target production costs. By implementing value engineering, such as reducing packaging costs, labor costs, and even eliminating rental costs, UMKM successfully reduces production costs to meet the set target cost. As a result, production costs decreased from Rp. 7,880,000 to Rp. 5,240,000 per month, resulting in savings of Rp. 2,640,000. Thus, the initially deficit net profit increased to Rp. 1,510,000 per month after the application of target costing. In conclusion, it can be inferred that the target costing method is effective in improving the production cost efficiency of UMKM Jajanan Nazla, helping them strengthen their position in the competitive market.
Optimization of Logistics Management and Distribution of Bakery Products at PT. Nippon Indosari Corpindo Tbk Purwakarta Rhiswandi, Rhandi; Puspasari, Dewi; Djunaedi Rusli, Yus; Putri Mulyani, Indah; Herdianie, Revalina
Journal of Management Vol. 4 No. 2 (2025): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Logistics management has a strategic role in the processed food industry, especially in products with a limited shelf life such as bread. This study aims to analyze the application of logistics management of PT. Nippon Indosari Corpindo Tbk Purwakarta as a bread producer under the Sari Roti brand. The research method uses a descriptive qualitative approach through direct observation in the factory and informal interviews with company employees. The results of the study show that the company implements a multi-channel distribution system, including an internal fleet, hawker system, as well as cooperation with modern and traditional retail networks. The First In First Out (FIFO) strategy is applied in warehouse management to maintain product freshness, while the distribution information system helps monitor the flow of goods in real time. The main obstacle lies in high logistics costs and limited shelf life, so optimizing distribution routes and utilizing digital technology is an urgent need. These findings confirm that effective logistics management integration can improve operational efficiency, expand market reach, and strengthen the company's competitiveness in the bakery industry in Indonesia.
Analisis Penerapan Sistem Informasi Manajemen (SIM) Dan Kebijakan Umum Tata Ruang Dalam Meningkatkan Pertumbuhan Ekonomi Di Kabupaten Purwakarta Puspasari, Dewi Puspasari; Sukemi, Sukemi; Ismali, Dicky Taopik Ismali
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 3 (2025): AGUSTUS
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i3.320

Abstract

This research aims to analyze the Application of Management Information Systems and General Spatial Planning Policies in Increasing Economic Growth in Purwakarta Regency. This research uses descriptive qualitative methods. The data sources in this research were obtained from field observations, interviews with sources and existing documentation. This research data analysis method uses data triangulation, the researcher combines data from observations, interviews and documentation and then makes conclusions. The research findings show that the implementation of the management information system in Purwakarta district is quite effective and efficient, although there are still several obstacles, but they can be overcome with the solutions offered. The description of spatial planning policies in Purwakarta district itself is in accordance with the characteristics and potential that exist in each region. Economic growth in Purwakarta district has increased every year in a better direction, even though in 2020-2021 it was hit by the Covid-19 pandemic, but economic conditions in Purwakarta district have returned to stability to date. 
Kapabilitas Manajemen Pengetahuan dan Orientasi Kewirausahaan dalam Mendorong Inovasi UMKM Tri Hadi Sulistyanto; Dewi Puspasari; Indri Putri Utami; Nur Izzati; Budhi Supriyadi
Proceedings National Conference Sinesia Vol. 1 No. 2 (2025): Accelerating SDGs Implementation in Indonesia towards a Golden Indonesia 2045
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/ncrcs-sinesia.v1i2.105

Abstract

Penelitian ini bertujuan menganalisis pengaruh digital capability (DC), entrepreneurial orientation (EO), dan learning culture (LC) terhadap innovation performance (IP) UMKM di Kota Bekasi, dengan knowledge management capability (KMC) sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 252 UMKM yang dipilih menggunakan rumus Slovin dari populasi 681 UMKM. Pengumpulan data dilakukan dengan kuesioner menggunakan indikator terukur pada masing-masing variabel. Analisis data menggunakan PLS-SEM mencakup uji validitas, reliabilitas, diskriminan, multikolinearitas, serta pengujian hipotesis dan mediasi. Hasil penelitian menunjukkan bahwa DC, EO, dan LC berpengaruh positif signifikan terhadap IP, baik secara langsung maupun melalui KMC. Selanjutnya KMC terbukti menjadi mekanisme penting yang memperkuat hubungan antara DC dan LC dengan IP, sementara EO memiliki pengaruh langsung paling kuat terhadap IP. Temuan ini menegaskan bahwa penguatan kapabilitas digital, orientasi kewirausahaan, budaya pembelajaran, serta pengelolaan pengetahuan merupakan faktor strategis dalam meningkatkan kinerja inovasi UMKM di era digital. Penelitian ini memberikan kontribusi teoretis dalam pengembangan model integratif inovasi UMKM serta rekomendasi praktis bagi UMKM dan pemerintah daerah untuk memperkuat kesiapan digital dan sistem manajemen pengetahuan guna meningkatkan daya saing.
Analycis of Promotion Strategy at UMKM Kicimpring Yanma Cikondang Ganeas Puspasari, Dewi; Aryanti, Ai; Pajrin, Salma Sopariatul; Rahmawati, Wati
Journal of Bussines Management Basic Vol 8 No 1 (2026): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to assess the marketing tactics utilized by UMKM Kicimpring Yanma Cikondang in promoting and expanding the market reach of its traditional snack products. A qualitative descriptive approach was used to collect data through interviews, observations, and documents involving the owner and marketing team. The findings show that the business heavily relies on digital marketing through Instagram, TikTok, Facebook, WhatsApp, and e-commerce platforms, enhanced by word-of-mouth, which remains highly influential in influencing purchasing decisions. Additional promotional activities include sales promotion strategies such as the “Friday Blessing” sale, participation in UMKM expos, collaborations with influencers, and product sampling events. Packaging and customer feedback play a crucial role in improving brand perception and attracting customers. In spite of its marketing efforts, the UMKM faces multiple challenges, including a lack of funds for paid promotions, inconsistent product sales that require consignment strategies, and the incomplete utilization of educational resources in digital marketing. Customer responses to the ongoing promotional activities are largely positive, as indicated by increased sales and repeat purchases. To enhance future marketing results, the company intends to optimize creative content creation, leverage trending phenomena on TikTok, and boost participation in UMKM events and seasonal market campaigns. Overall, the implemented promotional tactics have contributed to increasing product visibility and attracting consumers, but further improvements are required to maximize competitiveness.
Cerdas dan Berkelanjutan: Bagaimana kewirausahaan digital mendorong kinerja lingkungan dan adopsi ekonomi sirkular Dewi Puspasari; Amalia, Dinda; Djunaedi Rusli, Yus; Wisuda Purba, Daniel
Jurnal Manajemen dan Bisnis Kreatif Vol. 11 No. 2 (2026): JURNAL MANAJEMEN DAN BISNIS KREATIF
Publisher : LPPM Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/188ana24

Abstract

This study aims to analyze the development of knowledge, conceptual structures, thematic clusters, and research themes in the literature related to the Circular Economy, Innovation, and Digital Sustainability. This study uses a systematic bibliometric approach by utilizing VOSviewer and PoP software to map publication patterns, conceptual networks, and the dynamics of research development in multidisciplinary domains. Bibliographic data was obtained from the Google Scholar database, which consists of 100 reputable articles from 2018-2026 using the keywords Circular Economy Adoption, Digital Entrepreneurship, Environmental Performance, Smart and Sustainable and analyzed using keyword co-occurrence techniques, network visualization. Based on the results of bibliometric analysis of research development patterns, knowledge structures, thematic clusters, and the distribution of dominant and emerging themes, it can be concluded that the research field of Circular Economy and Digital Sustainability has experienced a significant conceptual evolution towards an integrative paradigm centered on innovation. In general, research is evolving from a traditional sustainability approach to a circular economy, and then to digital-enabled sustainability, which emphasizes the role of digital technology in supporting the transformation of a sustainable economic system 
The Role of Digital Marketing Resilience in Mediating the Relationship Between Entrepreneurial Marketing and Business Performance in Service SMEs Syafi'ah; Melan Susanty Purnamasari; Juli Handayani; Delaga Nurwisda; Rustina Dewi Werdiasih; Dewi Puspasari
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 8 No. 1 (2025): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v8i1.2265

Abstract

This study aims to examine the role of Entrepreneurial Marketing in enhancing Business Performance through the mediation of Digital Marketing Resilience in small and medium-sized enterprises (SMEs) in the service sector in Indonesia. The research adopts a quantitative approach with a sample of 100 SMEs, selected using Slovin’s formula with a 10% margin of error. Data were collected through a survey using Google Forms, and the analysis was conducted using SmartPLS. The study investigates the relationships between the three key variables: Entrepreneurial Marketing, Digital Marketing Resilience, and Business Performance. The results show that Digital Marketing Resilience has a significant positive effect on Business Performance. However, Entrepreneurial Marketing does not have a direct effect on Business Performance, but it significantly influences business performance when mediated by Digital Marketing Resilience. This indicates that entrepreneurial marketing strategies, such as innovation, proactivity, and risk-taking, enhance business performance indirectly through building digital resilience. The findings highlight the importance of integrating entrepreneurial marketing with resilient digital marketing strategies to drive better business performance. This research provides valuable insights for SMEs aiming to optimize their marketing strategies and adapt to the challenges of the digital era.
PERHITUNGAN KAPASITAS PRODUKSI BERDASARKAN TINGKAT KEBUTUHAN BAHAN BAKU Dewi Puspasari; Sukemi; Yus Djunaedi Rusli
ULTIMA Management Vol 18 No 1 (2026): Ultima Management: Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v18i1.4546

Abstract

Introduction/Main Objectives: UMKM Sate Abah Uteng , a typical Maranggi satay business from Plered , Purwakarta which was founded in 1990, experienced problems in maintaining the quality of raw materials, consistent and efficient production, as well as calculating the need for raw materials against consumer demand . Background Problems: This research focuses on calculating production capacity based on the level of raw material requirements . Novelty: focuses on calculating production capacity based on the level of raw material requirements . Research Methods: are used to analyze raw material needs and production capacity . Findings/Results: The analysis results show that the Economic Order Quantity EOQ for all raw materials is 0, so no orders need to be placed. Production capacity is not limited by the availability of raw materials, but by the number of workers available. Daily production should be in the range of 200 to 500 skewers with a number of workers of 1 to 3 people.