Muhammad Maulana Ardiansyah
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Penerapan Akuntansi Manajemen dalam Optimalisasi Pengelolaan Keuangan UMKM Es Teh Poci Labang Fajri Anggy Efendi; Muhammad Maulana Ardiansyah; Eka Wahyu Purwatiningsih; Alung Febri Permadani; Anisah Choirunnisa; Afiatus Syifa; Mochamad Reza Adiyanto
Jurnal bintang manajemen Vol. 3 No. 3 (2025): September : Jurnal Bintang Manajemen (JUBIMA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v2i4.3468

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.
Studi Kualitatif: Praktik Manajemen Sumber Daya Manusia Terhadap Inovasi di Sektor Publik Kabupaten Gresik Muhammad Maulana Ardiansyah; Khoiril Chilmy; Muhammad Alkirom Wildan
Journal of Management and Creative Business Vol. 3 No. 1 (2025): January : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i1.3559

Abstract

The purpose of this study is to examine the implementation of human resource management (HRM) practices that facilitate innovation in the public sector in a developing country. Qualitative method was engaged whereby a semi-structured interview was conducted to get the responses of two groups of employees which are top management and executive in two types of public organizations which are awarded and non-awarded. The collected data was later analyzed thematically. The results show that there are differences and similarities among the public agencies in terms of their implementation of HRM practices that facilitate innovation. Apparently, the awarded public agencies do follow HRM practices that really facilitate innovation such as local training, provide more types of rewards to their employees and set a higher minimum level of innovation in their performance evaluation. This research confines only 10 public agencies in Gresik. Future studies might want to include a larger sample size to make the findings more extensive. It also would be interesting to know different approaches in HRM implemented in the private organizations as well as to examine their influences on performance and other organizational factors. Good and fair HRM practices such as training, reward and performance appraisal practices that focus on innovation facilitate and produce more innovative employees and organization innovation. Thus, public managers should implement them to a higher extent.