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Application of Raw Material Inventories Using the ABC Class Classification Method and the EOQ Method in Raw Material Inventories Based on POM QM For Windows: (Case Study on Surabi Gapura Purwakarta 2023) Dewi Puspasari; Yus Djunaedi Rusli
Transformasi: Journal of Economics and Business Management Vol. 2 No. 3 (2023): September : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v2i3.953

Abstract

The quality of a product depends on how the manufacturer applies the supply of raw materials used. The application of a good supply of raw materials can expedite the production process. There are many factors that affect the smooth production process. One of the factors that can affect the smoothness of the production process is the supply of raw materials. Raw materials in the production process include raw materials, semi-finished materials and finished goods. In running its business, Kedai Surabi Gapura experiences difficulties in terms of implementing raw material supplies considering the large number of orders that the shop receives every month so that Kedai Surabi Gapura cannot determine the number of priority raw material needs that must be purchased according to production needs. Surabi Gapura requires an appropriate method of supplying raw materials for production. By applying the raw material inventory classification method, it is hoped that Kedai Surabi can find out the priority classification of raw materials used based on raw material prices, in this case related to capital. Shop owners need to implement raw material inventory planning and control because to find out what the difference is between the costs incurred for purchasing raw materials and the amount of raw material requirements according to the daily production target. In addition to the raw material inventory classification method needed in an effort to expedite the production process, the shop also needs to apply the right raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, raw material maintenance costs arising from inventory. By applying the EOQ method for reordering raw materials, it is hoped that the Surabi Gapura Shop will place orders in economical quantities to determine the point of reordering raw materials so that the costs incurred by the Surabi Gapura Shop are efficient.The research method used in this study is to use a quantitative descriptive method. In this study the method used aims to determine the appropriate method of inventory of production raw materials with the raw material inventory classification method and the correct raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, maintenance costs for raw materials arising from inventory. By applying the EOQ method for reordering raw materials.From the results of calculations using the POM QM For Windows software based on the results of data processing using the ABC class classification analysis method for raw materials from 15 types of raw materials, they can be classified based on their respective classes according to the amount and investment value or rupiah spent to obtain these raw materials. Then by using the calculation of the EOQ method with the POM QM For Windows software, business owners can find out the optimal number of orders in the production process, namely the optimal number of orders is at 8,869.52 units, that is, if the demand in one day is 250 units.
Peluang Kewirausahaan Melalui Pengembangan Ide Produk Gula Aren Bubuk Di Desa Sindangsari Purwakarta Dewi Puspasari; Yus Djunaedi Rusli; Alawiyah Nurhabibah
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 1 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i1.682

Abstract

Community Service Empowerment Activities aim at business management, as well as developing investment and economic productivity and Village potential, as well as obtaining profits or net profits to increase the village's original income and develop the maximum benefits of the Village community's economic resources. Another aim is to develop the idea for powdered palm sugar products, namely to help improve the economy of the people of Sindangsari Village in entrepreneurship by utilizing existing natural resources, and provide opportunities for Sindangsari Village to be better known by the wider community for its superior products, as well as helping advance sugar MSMEs. sugar palm in Sindagsari Village. This method of community service and empowerment activities consists of several stages, there are 3 (three) stages in the process of implementing this activity, namely: Trial of making ant sugar and determining packaging, Determining calculations and determining Cost of Production (HPP), and Holding seminars as one of the strategies for conveying the idea of powdered palm sugar products to the public. Sindangsari Village is one of the villages that produces palm sugar with quite good quality. This is our aim to develop entrepreneurial opportunities through the idea strategy of powdered palm sugar in Sindangsari Village. In practice, we utilize palm sugar production that has been molded to make the process easier, as well as symbiotic mutualism activities, where there are mutually beneficial parties, when people who are not palm sugar processors want to try making ant sugar, they can buy palm sugar first from entrepreneurs. Palm sugar
Pemberdayaan UMKM Desa Nangewer Melalui Model Pasar Mingguan Partisipatif Untuk Kemandirian Ekonomi Lokal Rhiswandi, Rhandi; Yus Djunaedi Rusli; Dedeh Kurniasih; Marsya Elianwar; Salsabillah Agustiawati
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 4 (2025): Oktober 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i4.4120

Abstract

Abstract: The community service program in Nangewer Village, Darangdan District, Purwakarta Regency, aims to empower local MSME actors and strengthen the village's economic independence post-pandemic through the development of a participatory weekly market model. This activity involved 25 MSME actors, village officials, and Youth Organizations in planning, training, and implementing weekly markets combined with social activities such as mass gymnastics, local culinary, and children's games. The results of the evaluation showed an increase in the daily income of business actors from IDR 6.23 million to IDR 11.52 million, or an increase of 85%, with income stability of 40%. In addition to having an economic impact, this activity increases social interaction across hamlets and strengthens the role of women in household businesses. The main obstacles in the form of limited facilities and waste management are overcome through synergy with BUMDes and the support of the Village Fund. This activity shows good practices of collaboration between the community, village government, and universities in developing sustainable micromarkets, which can be replicated as a model of economic empowerment in other villages. Keywords: MSME; Community Empowerment; Weekly Market; Village Economy Abstrak: Program pengabdian masyarakat di Desa Nangewer, Kecamatan Darangdan, Kabupaten Purwakarta, bertujuan memberdayakan pelaku UMKM lokal dan memperkuat kemandirian ekonomi desa pasca-pandemi melalui pengembangan model pasar mingguan partisipatif. Kegiatan ini melibatkan 25 pelaku UMKM, perangkat desa, dan Karang Taruna dalam perencanaan, pelatihan, dan pelaksanaan pasar mingguan yang dikombinasikan dengan kegiatan sosial seperti senam massal, kuliner lokal, dan permainan anak. Hasil evaluasi menunjukkan peningkatan pendapatan harian pelaku usaha dari Rp6,23 juta menjadi Rp11,52 juta, atau naik 85%, dengan stabilitas pendapatan 40%. Selain memberikan dampak ekonomi, kegiatan ini meningkatkan interaksi sosial lintas dusun dan memperkuat peran perempuan dalam usaha rumah tangga. Hambatan utama berupa keterbatasan fasilitas dan pengelolaan sampah diatasi melalui sinergi dengan BUMDes dan dukungan Dana Desa. Kegiatan ini menunjukkan praktik baik kolaborasi antara masyarakat, pemerintah desa, dan perguruan tinggi dalam mengembangkan pasar mikro yang berkelanjutan, yang dapat direplikasi sebagai model pemberdayaan ekonomi di desa lain. Kata kunci: UMKM; Pemberdayaan Masyarakat; Pasar Mingguan; Ekonomi Desa
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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 
Investment Decision and Project Value: Systematic Literature Review Using the PRISM Approach Sugandi, Dede; Buchory, Herry Achmad; Brata, Ignatius Oki Dewa; Oktavian, Rizky Ferari; Rusli, Yus Djunaedi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5395

Abstract

The increasingly complex nature of the global business environment demands a more comprehensive approach to investment decision-making and project valuation. Traditional approaches, which focus on financial aspects, are considered insufficient to fully account for the dynamics of modern investment, which involve various dimensions of value. This study aims to identify and synthesise theoretical developments and the factors influencing investment decisions and project value based on the latest scientific literature. This study employs a Systematic Literature Review (SLR) approach following the PRISMA protocol. Data were collected from the Scopus, Google Scholar, and SSRN databases covering the publication period 2021–2025. Data analysis was conducted through the stages of screening, coding, and thematic synthesis to identify patterns, approaches, and key findings in previous research. The findings indicate a shift towards the integration of non-financial factors, particularly ESG, the use of more adaptive evaluation methods such as real options, and the application of artificial intelligence in investment analysis. Furthermore, behavioural factors and corporate governance have been shown to play a significant role in enhancing the quality of investment decisions. This study underscores the importance of a multidimensional approach to investment evaluation for practitioners and policymakers.
Business Management Analysis at Krisna Textile Based on Interview Results Rhandi Rhiswandi; Yus Djunaedi Rusli
Journal Tourism Nomic Vol. 2 No. 1 (2026): Tourismnomic
Publisher : Journal Tourism Nomic

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore the business practices and operational management of Krisna Textile, a retail textile business located in Purwakarta, Indonesia. The research was conducted using a qualitative descriptive approach through direct interviews and field observations with the business owner. Krisna Textile was established in 2013 with initial capital contributed by three founders and currently operates independently under the ownership of Mr. Zhae Sanuman Danwangi. The business focuses on purchasing various types of fabric from suppliers and reselling them to consumers through retail and wholesale channels. The findings indicate that the company initially relied on word-of-mouth marketing but recently began adopting social media promotion through TikTok to reach a broader market. Krisna Textile has expanded its market distribution to several regions in Indonesia, including Riau, Medan, and Balikpapan. However, the business has experienced a decline in performance during the 2024–2025 period, which has led management to plan operational adjustments, including reducing the size of the sales area. The study highlights the importance of strategic promotion, operational efficiency, and balanced business development to maintain sustainability in the retail textile industry.
Evolusi Manajemen Keuangan dan Peran Sistem Informasi Akuntansi dalam Pengambilan Keputusan Perusahaan Ignatius Oki Dewa Brata; Herry Achmad Buchory; Hasti Pramesti Kusnara; Rizky Ferari Oktavian; Yus Djunaedi Rusli; Dede Sugandi
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/emgq0z68

Abstract

This study examines the evolution of financial management theory and the role of Accounting Information Systems (AIS) in corporate decision-making through a descriptive-analytical literature review. Drawing on classical and contemporary academic sources from Scopus-indexed journals and reputable textbooks (1952–2025), the study traces the paradigm shift from administrative cash management toward strategic value creation and long-term sustainability. Six developmental eras are identified: traditional (pre-1950s), formal-quantitative (1950–1960s), capital market and capital structure (1970–1980s), asymmetric information and agency (1980–1990s), behavioral finance (1990–2000s), and digital-sustainable finance (2000–present). Findings show that each era progressively expanded the strategic role of AIS—from mere transaction recording toward decision-support, governance, ESG reporting, and AI-driven real-time analytics. The study contributes a conceptual framework linking financial theory evolution with AIS development, offering a foundation for future empirical research and modern financial management practice
Good Corporate Governance (GCG) pada Usaha Kecil dan Menengah (UKM) : Tinjauan Literatur Sistematis tentang Kinerja Keuangan, Keberlanjutan ESG, Ketahanan Bisnis,dan Inovasi Yus Djunaedi Rusli; Herry Achmad Buchory; Dede Sugandi; Hasti Pramesti Kusnara
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/3tkhmw87

Abstract

This study presents a Systematic Literature Review (SLR) aimed at mapping and synthesizing empirical evidence on the role of Good Corporate Governance (GCG) in Small and Medium Enterprises (SMEs) across both developing and developed countries. Addressing five core research questions, this review examines: (1) the influence of GCG on SME financial performance; (2) the contribution of ESG principles to SME sustainability amid global disruptions; (3) the moderating role of GCG on SME business continuity during crises; (4) the level of GCG implementation in Indonesian SMEs; and (5) the use of disruptive digital innovation to strengthen GCG and reduce corruption. A total of 20 articles sourced from the Semantic Scholar database and published between 2020 and 2026 were analyzed using the PRISMA protocol. Findings consistently indicate that GCG positively impacts SME financial performance, although this relationship is contextual and depends on profitability levels and interactions among governance mechanisms. ESG adoption enhances SME sustainability and reduces leverage manipulation, while robust GCG significantly moderates the negative effects of external crises such as the COVID-19 pandemic.