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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Septiana Devita Nurfadela
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Efektivitas Administrasi PKWT dalam Pengelolaan Data Karyawan di PT Wijaya Kusumo Joyo Mulyo Septiana Devita Nurfadela; Mochammad Isa Anshori
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2526

Abstract

This study aims to analyze the effectiveness of the administration of Fixed Term Employment Agreements (PKWT) in managing employee data at PT Wijaya Kusumo Joyo Mulyo. Well-organized PKWT administration has a strategic role in ensuring compliance with employment regulations and efficient human resource management. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the administration of PKWT in the company has been running quite effectively, as indicated by the existence of a structured contract recording system, compliance with the duration of PKWT according to government regulations, and systematic document archiving. However, several obstacles were found such as delays in contract extensions and the lack of integration of PKWT data with the digital HR management system. These findings indicate that although PKWT administration has met most of the effectiveness indicators, improvements are still needed in the aspect of information technology integration to support more efficient and accurate employee data management.
Co-Authors Ameyla Nadhira Tsurayya Anshori, Mochammad Isa Hoitul Anam Mardiana Mardiana Mochamad Reza Adiyanto Yunita Putriani