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Analisis Biaya Produksi Dalam Penganggaran UMKM Bakso Zaky Di Pancur Batu Gracenda Febina Br Purba; Dita Marsela Saragih; Hendriadi Hasibuan; Jekky Ginting; Julius Wisesha Simanjuntak; Lokot Muda Harahap
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 3 (2024): JUNI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i3.949

Abstract

The Bakso Zaky stall business located in Deli Serdang district, North Sumatra has been established since 2019. Mr. Zaky started his business with capital of IDR 12,500,000. The location of this business stall is very strategic because it is on the edge of the market and many people pass by it. This research method is a qualitative and secondary method, namely research that uses short-term time or with supporting data and qualitatively by conducting direct interviews with sources. The subject of this research is a meatball trader named Zaky Darius who is 31 years old. The research results obtained were that the maximum profit from chicken noodles was IDR 842,000, regular meatballs IDR 1,154,000, and large meatballs IDR 920,000, so that within a week Zaky's Bakso business experienced a net profit/profit of IDR 2,916,000.
Peran Infrastruktur dalam Meningkatkan Pertumbuhan Ekonomi di Daerah Tertinggal Indonesia Mahya Sabilillah; Nafidza Shadrina; Nurjannah Nurjannah; Jekky Ginting
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 1 (2025)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i1.431

Abstract

Pembangunan infrastruktur memiliki peranan krusial dalam mendorong pertumbuhan ekonomi, terutama di daerah tertinggal di Indonesia. Penelitian ini bertujuan untuk menganalisis kontribusi infrastruktur terhadap pertumbuhan ekonomi serta tantangan yang dihadapi dalam pelaksanaannya. Metode penelitian yang digunakan adalah kualitatif, dengan pengumpulan data melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa infrastruktur yang memadai, seperti jalan, jembatan, dan sistem transportasi, secara signifikan meningkatkan produktivitas, efisiensi, dan daya tarik investasi. Selain itu, pembangunan infrastruktur juga menciptakan lapangan kerja dan meningkatkan akses masyarakat terhadap layanan dasar. Namun, tantangan seperti keterbatasan anggaran, birokrasi yang kompleks, dan kebutuhan untuk keberlanjutan menjadi hambatan dalam pelaksanaan proyek infrastruktur. Penelitian ini merekomendasikan peningkatan alokasi anggaran, reformasi birokrasi, pengembangan infrastruktur berkelanjutan, serta keterlibatan masyarakat dalam perencanaan dan pelaksanaan proyek. Dengan langkah-langkah tersebut, diharapkan pembangunan infrastruktur dapat lebih efektif dan berkelanjutan, serta memberikan dampak positif terhadap pertumbuhan ekonomi dan kesejahteraan masyarakat di daerah tertinggal.
ANALISIS RISIKO BISNIS UMKM ES TEH JUMBO: PERSPEKTIF KUALITATIF TENTANG TREN, PERSAINGAN WARALABA & HARGA Grace, Gracenda Febina Br Purba; Dita Marsela Saragih; Irma Bonita Simbolon; Jekky Ginting; Mahya Sabilillah; William Girsang
Jurnal Manajemen dan Pemasaran Vol. 3 No. 2 (2025): Edisi Februari 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jumper.v3i2.1225

Abstract

Jumbo Ice Tea has succeeded as a new trend in the beverage industry triggered by its ability to go viral on social media, where this digital popularity opens up opportunities for MSME entrepreneurs to reach a wider market at a low cost. However, the more viral Jumbo Ice Tea is, the greater the risks that must be faced. The purpose of this study is to determine the risks faced by MSME actors and to provide in-depth insight into the dynamics of trend perspectives, franchise competition and prices, especially for Jumbo Ice Tea MSME products. This study uses a qualitative approach with a secondary data-based literature study method by collecting data from scientific journals, academic books, research reports, and official publications that are relevant to the topic of Jumbo Ice Tea MSME business risks. The results of the analysis obtained by the author are: 1) The increasing consumption trend brings great opportunities for MSMEs, but also demands continuous innovation to meet the ever-changing needs and desires of consumers. Research shows that collaboration with influencers and creative marketing strategies can help maintain consumer interest. 2) Competition in the Jumbo Ice Tea franchise is very tight, with big brands that have strong capital and marketing strategies. 3) Prices that are too high can reduce consumer buying interest, while prices that are too low can harm business actors. Keywords: Risk, UMKM, Trends, Franchise Competition, Price.
Analisis Komparatif Terhadap Aset Tak Berwujud Pada Perusahaan Multi Nasional dan Perusahaan Domestik: Penelitian Hasiandra Simanjuntak; Jekky Ginting; Anita Br Saragih; William Girsang; Al Wahfi Suhada Sipahutar
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.1519

Abstract

This study aims to comparatively analyze the tax treatment of intangible assets between multinational corporations (MNCs) and domestic companies, and its implications for the fairness and effectiveness of the Indonesian tax system. Using a qualitative approach with a descriptive-comparative design, this study examines the differences in principles, recognition mechanisms, amortization, and transfer pricing practices related to intangible assets based on national regulations and OECD international guidelines. The analysis shows that MNCs have greater flexibility in optimizing the global tax structure through profit shifting and asset allocation practices to low-tax jurisdictions, while domestic companies operate within a simpler and more limited regulatory framework. This disparity results in significant differences in effective tax rates (ETR) and potential erosion of the national tax base. This study emphasizes the importance of strengthening transfer pricing audit capacity, implementing the DEMPE framework, and international cooperation through Country-by-Country Reporting to create a fair and sustainable tax system.