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All Journal Jurnal Locus Penelitian dan Pengabdian Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL)
Adiyanto, Mochammad Reza
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Aerospace Engineering Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics Social Sciences

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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.
Permasalahan dan Peluang Perkembangan UMKM melalui Pencatatan Akuntansi Perusahaan Tahu Kamal, Bangkalan Akbar, Ari; Ilfah, Farrah Noor Aminah; Malikhah, Nila; Ummah, Vina Rohmatul; Adiyanto, Mochammad Reza
Jurnal Locus Penelitian dan Pengabdian Vol. 3 No. 8 (2024): Jurnal Locus Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v3i8.3065

Abstract

Dunia bisnis menghadapi persaingan pasar yang semakin intens. Di tengah pasar yang sibuk dan terus berubah, perusahaan harus berjuang untuk terus menonjolkan produk unggulan yang akan memberikan keunggulan tersendiri untuk produk yang telah dibuat. Tujuan dari penelitian ini adalah untuk mempelajari cara-cara akuntansi yang dapat digunakan untuk menghitung perputaran keuangan yang terus berkembang dari suatu bisnis. Data dikumpulkan melalui wawancara dan penelitian ini dilakukan dengan metodologi kualitatif. Perusahaan tahu di Kamal, Pulau Madura, adalah subjek penelitian ini. Hasil menunjukkan bahwa lokasi perusahaan tahu di Kamal, Pulau Madura, sangat strategis, dan harga yang ditawarkannya menarik dan terjangkau. Apabila produk tahu dijual kepada masyarakat, masyarakat juga akan membelinya dengan harga yang terjangkau, dan layanan konsumennya juga ramah. Sementara itu, perusahaan tahu Kamal di Pulau Madura memiliki kelemahan: tempat yang tersedia untuk membangun dan menjalankan bisnis sangat terbatas, dan penjualan produk tahu hanya terbatas pada orang-orang di sekitar mereka yang membeli. Selain itu, melihat dan menerapkan pembukuan akuntansi dalam keuangan suatu perusahaan akan membantu dalam pengambilan keputusan. Bisnis dapat mencapai tujuan mereka dan menemukan kekurangan mereka melalui penelitian dan strategi kompetitif.
Digital payment adoption and managerial preferences in Madura’s culinary tourism sector: Evidence from the analytic hierarchy process Nugroho, Ris Yuwono Yudo; Adiyanto, Mochammad Reza
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 13 No. 4 (2025): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v13i4.39655

Abstract

This study investigates the payment preferences of culinary tourism managers in Madura, with particular attention to the adoption of the Quick Response Code Indonesian Standard (QRIS) as a non-cash payment method. Employing the Analytic Hierarchy Process (AHP), the research identifies the key factors influencing payment decisions among managers across four districts in Madura. The results indicate that convenience is the most influential factor, followed by utility and safety. At the same time, QRIS remains the least preferred payment option compared to cash and other non-cash alternatives. Barriers to QRIS adoption include technical challenges, limited digital literacy, and insufficient infrastructure. The study underscores the need to strengthen technological infrastructure and enhance digital awareness to accelerate the adoption of non-cash payments within Madura’s culinary tourism sector. These findings contribute to the growing body of literature on financial inclusion and digital transformation in tourism, offering practical insights for policymakers and industry stakeholders seeking to promote inclusive digital economies.
Co-Authors Aisyah, Nia Ari Akbar Astaivada, Tia Ilfah, Farrah Noor Aminah Malikhah, Nila Putri Handayani Ris Yuwono Yudo Nugroho Ummah, Vina Rohmatul