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Analisis Biaya Diferensial dalam Pengambilan Keputusan untuk Menerima atau Menolak Pesanan Khusus: Studi Kasus UMKM Sinomque dan UMKM Boba Kiya-Kiya Paranti, Desmala; Kurniawati, Dinda Dwi; Pandin, Maria Yovita R; Riyadi, Slamet
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 3 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i3.1367

Abstract

In making decisions to accept or reject special orders in MSMEs, business owners often face cost considerations. Therefore, the application of differential cost analysis is needed as part of decision making. The right decision will impact profit improvement. This study aims to evaluate the implementation of differential cost analysis in decision making for MSMEs related to special orders. The research method used is qualitative with a case study approach. Data was collected through direct interviews with business owners and documentation. Case studies were conducted on 2 MSMEs. The results show that differential cost analysis can help business owners accurately calculate the profit from accepting special orders.
The Influence of Technological, Organizational, and Environmental (TOE) Factors on MSME Performance with E-Commerce Adoption as a Mediating Variable and Entrepreneurial Orientation as a Moderating Variable in Surabaya Paranti, Desmala; Susanti, Nanis; Cempena, I.B.
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 3 (2024): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i3.182

Abstract

Changes in transaction patterns from offline to online require people to be able to adapt and utilize technology to the fullest. The results of the 2020-2023 e-commerce survey show that MSMEs using e-commerce in Indonesia are increasing every year. This growth explains the positive trend of using digital technology in business operations. Therefore, this research needs to be conducted to help other business actors understand the importance of using e-commerce as a strategy to improve marketing performance and increase revenue. This study uses a quantitative method involving 154 MSMEs in Surabaya. researchers distributed questionnaires. The questionnaire consisted of a five-point Likert scale created using Google Form. After completing the data collection, the next stage was to analyze the data using SmartPLS. The results of the data analysis in this study indicate that in the context of technological, organizational and environmental have a significant influence on e-commerce adoption and e-commerce adoption has a significant influence on MSME performance.Meanwhile, entrepreneurial orientation does not have a moderating effect on the relationship between e-commerce adoption and MSME performance.