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All Journal Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal Economics Technology and Entrepreneur Jurnal Multidisipliner Kapalamada
Pranatalindo Simanjuntak
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ANALISIS ASPEK KEUANGAN DAN ASPEK PEMASARAN UNTUK MENILAI KELAYAKAN USAHA PADA UMKM BURGERAK DI KOTA AMBON Sitra Yani Belasa; Christina Sososutiksno; Pranatalindo Simanjuntak; Muza Syahraini Prabowo; Nurlina Belasa; Afni Rahman; Windy
Jurnal Multidisipliner Kapalamada Vol. 4 No. 04 (2025): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v4i04.2029

Abstract

This study is motivated by the increasing competition of fast food MSMEs in Ambon City, so it is necessary to identify and evaluate the financial conditions and marketing strategies to ensure business sustainability. This study aims to identify and analyze the financial and marketing aspects in determining the feasibility of a business or business in the "Burgerak" MSME in the culinary field. The establishment of this business is an innovation from the business owner who sees the large business opportunities due to the lack of food trends in Ambon City. The method used in this study is a quantitative descriptive approach by obtaining data from interviews, observations, documentation, and simple financial reports. Business feasibility analysis is carried out using net profit indicators, payback period (PP), Net Present Value (NPV), and Profitability Index (PI). The results of the study show that Burgerak MSMEs are financially viable with stable profits, and have a fairly effective marketing strategy in reaching local consumers. However, increasing product innovation and expanding promotional reach are still needed to strengthen the business position in the Ambon culinary market.
Peran Mediasi Digitalisasi Akuntansi Pada Hubungan Literasi Akuntansi Dan Kepatuhan Pajak UMKM di Kota Jambi Robby Erviando Z; Pranatalindo Simanjuntak
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.362

Abstract

The development of digital technology requires Small and Medium Enterprises (SMEs) to improve their accounting skills and adopt digital-based recording systems to fulfill their tax obligations appropriately and accurately. This study aims to analyze the effect of accounting literacy on SME tax compliance in Jambi City and examine the mediating role of accounting digitalization in this relationship. The study used a quantitative approach with a survey method of 88 SMEs in Jambi City, and the data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results show that accounting literacy has a positive and significant effect on tax compliance, as well as a significant effect on accounting digitalization. Accounting digitalization has also been shown to have a positive effect on SME tax compliance. In addition, accounting digitalization acts as a mediator that strengthens the influence of accounting literacy on tax compliance, thus indicating that a good understanding of accounting will more optimally encourage tax compliance when supported by the use of digital accounting technology. These findings emphasize the importance of integrating accounting literacy capabilities with the adoption of accounting digitalization in improving the quality of SME tax reporting and compliance.
STUDI KELAYAKAN BISNIS UMKM MOYI SALON: ASPEK PASAR DAN PEMASARAN, TEKNIS DAN OPERASIONAL, DAN MANAJEMEN Titi Nurhayati Luhulima; Christina Sososutiksno; Pranatalindo Simanjuntak; Nopita Sirait; Sarlina Samal; Ana Marsya Ode; Fanesa Aulana Laisouw; Nadia Indra
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1961

Abstract

Moyi Salon is a beauty salon that has experienced rapid growth over the past few months, making a business feasibility study essential to evaluate its success and the challenges it faces. This study aims to examine how Moyi Salon utilizes and manages marketing, managerial, and operational elements in running its business activities. The research adopts a descriptive qualitative approach using a case study method to provide an in-depth and comprehensive understanding of the business. Data were collected through direct observation at the business location, supporting documentation, and interviews with the owner and relevant stakeholders. The collected data were then analyzed systematically to assess the feasibility of the business from each examined aspect. The results indicate that Moyi Salon is feasible to operate and has strong potential for further development in the beauty industry, as it meets the feasibility criteria across marketing, managerial, and operational aspects. The findings of this business feasibility analysis are expected to serve as a basis for formulating appropriate strategies to support business growth and achieve long-term sustainability and success.
Co-Authors Afni Rahman Ana Marsya Ode CHRISTINA SOSOSUTIKSNO Christina Sososutiksno Fanesa Aulana Laisouw Muza Syahraini Prabowo Nadia Indra Nopita Sirait Nurlina Belasa Robby Erviando Z Sarlina Samal Sitra Yani Belasa Titi Nurhayati Luhulima Windy