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Optimalisasi Laba Warung Depot Ijo Kamal Melalui Analisis CVP dan Strategi Pendanaan Yunita Putriani; Ameyla Nadhira Tsurayya; Hoitul Anam; Septiana Devita Nurfadela; Mardiana Mardiana; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3456

Abstract

This study aims to analyze the application of Cost-Volume-Profit (CVP) analysis and funding strategies for profit optimization at Warung Depot Ijo Kamal, a small business in the food industry. The research explores how financial management, including cost control and strategic funding, contributes to the business’s sustainability and growth. A descriptive qualitative approach was used, involving semi-structured interviews with the business owner and direct observations of daily operations. Data from financial reports were also collected for analysis. The findings revealed that Warung Depot Ijo Kamal achieves profitability above the break-even point, with a monthly profit of IDR 9,170,000. The analysis of funding sources indicated that the business relies on personal capital and cooperative loans, but further diversification of funding sources is recommended to support future expansion. The study also identified challenges in cash flow management, particularly in meeting employee salary obligations. Recommendations include improving cash flow planning, diversifying funding sources, and exploring external financing options to support business growth. This research provides valuable insights for small business owners seeking to optimize profits and ensure long-term sustainability.
Peran Unit Kegiatan Mahasiswa (UKM) Dan Konsep Kepemimpinan Terhadap Pengembangan Diri Mahasiswa FEB UTM Ameyla Nadhira Tsurayya; Renda Febriana; Muhammad Alkirom Wildan
JURNAL ADMINISTRASI KANTOR Vol 12 No 2 (2024): Jurnal Administrasi Kantor (Desember 2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/jak.v12i2.3250

Abstract

This research aims to examine the role of Student Activity Units (UKM) at the Faculty of Economics and Business, University of Trunojoyo Madura (FEB UTM), in the personal development of students, as well as analyze the impact of leadership styles implemented within UKM on this process. In the context of higher education, student development has become increasingly important, given the demands of the job market, which prioritize not only academic abilities but also interpersonal and leadership skills. This research uses a quantitative method with regression analysis to evaluate the relationship between participation in UKM, leadership style, and student personal development. The findings indicate that participation in UKM has a significant positive impact on the development of non-academic skills such as leadership, communication, and self-management. Furthermore, the transformational leadership style applied by UKM administrators proves effective in empowering members, enhancing motivation, and encouraging both personal and professional growth. This research fills the gap in the literature regarding the contribution of UKM within FEB UTM and provides insights for UKM managers, campus administrators, and students about the importance of involvement in student organizations. Therefore, this research recommends the development of more effective programs to enhance students' non-academic skills through UKM. Keywords: Student Activity Unit, Leadership, and Personal Development.