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Analisis Penentuan Harga Jual Kompetitif Kue Tar Berbasis Full-Costing Afriani Afriani; Irwansyah Irwansyah; Rizky Ramadhan
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 1 (2026): March: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i1.4410

Abstract

Penelitian kualitatif deskriptif ini bertujuan untuk menganalisis penentuan harga pokok produksi (HPP) dan harga jual kompetitif kue tar menggunakan metode Full Costing pada Toko Kue Hum’aisyah Cake di Kabupaten Dompu, Nusa Tenggara Barat. Data primer diperoleh melalui observasi dan wawancara langsung, sedangkan data sekunder bersumber dari laporan keuangan usaha. Hasil penelitian menunjukkan bahwa metode Full Costing menghasilkan perhitungan HPP yang lebih akurat dibandingkan metode sederhana yang diterapkan perusahaan selama ini. Total biaya produksi dengan metode sederhana tercatat sebesar Rp55.100.250 (Rp185.000/unit), sedangkan metode Full Costing menghasilkan Rp57.395.250 (Rp195.000/unit). Terdapat selisih sebesar Rp2.295.000 secara total atau Rp10.000 per unit. Selisih ini terjadi karena metode sederhana milik perusahaan belum memperhitungkan seluruh unsur biaya produksi, khususnya biaya overhead pabrik secara rinci.
Analisis Strategi Inovasi Bisnis Berbasis Digital dalam Membangun Keunggulan Bersaing (Competitive Advantage) UMKM Fashion Aksesoris di Desa Rasabou Kecamatan Hu’u Muhammad Nur Rizal; Mulyati Mulyati; Rizky Ramadhan
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 1 (2026): March: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i1.4467

Abstract

Advances in digital technology are driving MSMEs to innovate in order to enhance their competitiveness. This descriptive qualitative study aims to analyze the implementation of digital-based business innovation strategies in building competitive advantage among fashion accessories MSMEs in Rasabou Village, Hu'u Subdistrict, Dompu Regency. Data were collected through observation, interviews, and documentation with purposively selected informants, then analyzed using the Miles, Huberman, and Saldaña model. The results show that digital innovation is implemented through the use of Facebook and WhatsApp for promotion, communication, and the dissemination of product information. These efforts have successfully increased product visibility, expanded market reach, and built customer trust and loyalty. The competitive advantages of MSMEs are reflected in product uniqueness, competitive pricing, adaptation to trends, and a positive image. However, the use of technology remains limited to promotion and has not yet been integrated into all aspects of business management. More comprehensive development of digital innovation is needed to achieve operational efficiency and sustainable competitive advantage.