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ANALISIS EFISIENSI BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP RASIO PROFIT MARGIN PADA MIE AYAM BAKSO CAK NO SOLO Aisyah, Nia; Handayani, Putri; Astaivada, Tia; Adiyanto, Mochammad Reza
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 1 (2023): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i1.541

Abstract

This study aims to analyze the efficiency of raw material costs, direct labor costs and factory overhead costs on the profit margin ratio at Bakso Cak No Solo Chicken Noodle. By doing cost efficiency, it can increase maximum profit. The study used a qualitative approach and descriptive data analysis techniques. Analysis of production cost efficiency uses a comparison between actual production costs and budget production costs. In this study using data from observation, interviews and documentation. From this study obtained the results that the efficiency of production costs on raw materials at the meatball chicken noodle shop is inefficient with a percentage of 125%, this shows that there is a difference between the actual production costs of raw materials. Thus, causing the Cak No Solo Meatball Chicken Noodle shop to experience a loss of Rp. 500,000. After making the efficiency of raw material costs, it was found that the actual raw material costs decreased by IDR 505,000, because of this the production costs became efficient with a percentage of 99%. With the efficiency of production costs, the profit earned by business actors increased by 0.94%, namely IDR 505,000. The NPM result of 81.03% is also obtained, which means that business actors are more efficient in managing costs and generating maximum profits from sales. The higher the NPM value means that the finances in the business are healthier and better.
KINERJA PEMASARAN MELALUI ENTREPRENEURIAL MARKETING: UMKM MAKANAN DAN MINUMAN Aisyah, Nia; Jannah, Miftahul
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13181

Abstract

UMKM berperan penting dalam perekonomian Indonesia, namun pandemi COVID-19 telah menyebabkan penurunan signifikan dalam penjualan dan pendapatan, terutama di sektor makanan dan minuman. Salah satu UMKM yang masih menghadapi tantangan dalam pemasarannya yaitu UMKM yang ada di Desa Telang Kabupaten Bangkalan Madura, meskipun jumlah UMKM terus bertambah, banyak juga diantaranya yang gagal mencapai pertumbuhan yang diharapkan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan entrepreneurial marketing terhadap kinerja pemasaran UMKM makanan dan minuman di Desa Telang Kabupaten Bangkalan. Penelitian ini menggunakan metode kuantitatif, dengan teknik pengambilan sampel menggunakan purposive sampling. Sampel dalam penelitian ini sebanyak 130 pemilik usaha. Teknik pengumpulan data dalam penelitian menggunakan kuesioner. Pengujian data menggunakan uji kualitas data, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa dimensi customer intensity, innovativeness, proactiveness berpengaruh signifikan terhadap kinerja pemasaran UMKM, sedangkan dimensi resource leveraging, value creation, calculated risk taking dan opportunity focus tidak berpengaruh signifikan terhadap kinerja pemasaran. Dalam penelitian ini kita dapat menyimpulkan bahwa pemasaran kewirausahaan memiliki pengaruh dan dampak signifikan terhadap kinerja pemasaran UMKM makanan dan minuman di Desa Telang Bangkalan sebesar 45,4%.