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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Audit, Pajak, Akuntansi Publik
Ravitilova, Ravitilova
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Forecasting Sales: A Comprehensive Analysis of Forecasting Techniques for Sales Budget Determination Ravitilova, Ravitilova; Amelia, Devi; Saputra, Ilham; Rinda, Rinda
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3217

Abstract

This research endeavors to employ sales forecasting techniques on historical sales data for the purpose of determining the sales budget. The application of forecasting is based on sales data from the preceding period, utilizing a descriptive qualitative method. The analysis employs the half-average trend method, generating an estimated sales figure for the upcoming period. This estimate serves as a reference for both inventory planning and the formulation of the sales budget. Within this research, the half-average trend method involves the selection of two X parameter values, namely 0.5 and 0. To determine the superior value, a calculation of SKF (Standard Error of Forecasting) is executed. The analysis results reveal that utilizing the value 0 yields an SKF value of 4,166.6, while the value 0.5 produces a lower SKF value of 3,941.6. This implies that the estimated sales number with the X value of 0.5 is smaller than that with the X value of 0. Conclusively, the application of the half-average trend method in this research provides sales estimates for the next three months, contributing valuable insights for effective planning and budgeting processes.
Optimizing Cost Management in Dynamic Business Environments: An In-depth Analysis of Production Cost Budgeting, Considering Specific Elements and External Factors Suhidayat, Tatang; Ravitilova, Ravitilova; Handayani, Ai; Daniel Tambunan, Fransisco Wanviano
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3238

Abstract

This research discusses the effectiveness of using budgets as a means of controlling production costs at PT. Sari Tuna Makmur in the 2017-2021 period. By examining the budget and realization of direct labor costs (salary costs), factory overhead costs, as well as differences in budgeted tuna production costs, this research aims to identify factors that influence variations between budget and realization. The research results show that the company is generally successful in controlling production costs. Although there are variations in direct labor costs during the COVID-19 pandemic, PT. Sari Tuna Makmur was able to achieve production costs that were lower than the budget in previous years. Internal factors such as business policies, production capacity, and production facilities, as well as external factors such as competition and consumer demand, play an important role in successful cost control. However, special challenges arise during the pandemic, where the decision not to reduce the workforce may result in direct labor cost deviations. Therefore, this research recommends increasing the accuracy of budget preparation and more detailed attention to factors that influence production costs, especially in unexpected situations. This research contributes to the understanding of production cost control strategies amidst the dynamics of the business environment. The practical implication is the need for companies to continue to optimize cost control strategies, consider changes in external conditions, and increase accuracy in preparing budgets to maintain the company's operational and financial sustainability.
STRATEGI CONTENT MARKETING UNTUK MENINGKATKAN BRAND RECOGNITION UMKM KULINER STUDI KASUS PADA NASI TELOR MA EDJA BANDUNG Ravitilova, Ravitilova; Afiany, Fitri Dewi; Audria, Hazkia Rifany
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3192

Abstract

Introduction: Culinary micro, small, and medium enterprises (MSMEs) often encounter major obstacles in establishing brand recognition, especially within highly competitive digital ecosystems. Nasi Telor Ma Edja, a home-based culinary venture in Bandung, exemplifies these challenges. The growing dominance of social media as a marketing tool necessitates strategic and adaptive approaches. This study aims to improve brand recognition for Nasi Telor Ma Edja by applying a content-driven digital marketing strategy on Instagram, a platform that has proven effective for micro-brands seeking greater exposure and audience engagement. Methods: This study adopted a case study approach conducted over a three-month campaign period. The strategic framework focused on aligning Instagram content with the brand’s core identity. Key activities included scheduled visual content posting, the use of unique promotional copywriting, consistent visual branding, and the deployment of paid advertising features. The campaign's effectiveness was evaluated through social media analytics, including follower growth, account reach, impressions, and engagement rate metrics. Results: The implementation of the content marketing strategy led to substantial improvements in all key performance indicators. Follower counts increased, the brand's content reached a wider audience, and both impressions and engagement rate demonstrated consistent upward trends. Notably, the engagement rate exceeded industry benchmarks for micro Instagram accounts. These outcomes highlight the effectiveness of targeted, consistent content strategies in building brand recall and fostering digital consumer engagement, especially within the MSME sector
Co-Authors Amelia, Devi Audria, Hazkia Rifany Daniel Tambunan, Fransisco Wanviano Fitri Dewi Afiany Handayani, Ai Rinda, Rinda Saputra, Ilham Suhidayat, Tatang