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All Journal Akuntansi dan Ekonomi Pajak: Perspektif Global Global Leadership Organizational Research in Management
Tutiek Indriani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perhitungan Harga Pokok Penjualan Pada UMKM di Cikarang: Studi Kasus Mie Ayam Bakso Sragen Mas Pri Muhamad Syahwildan; Tutiek Indriani; Abel Nabila; Wini Nur Optaviani
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1288

Abstract

This study highlights the importance of accurately calculating the Cost of Goods Sold (COGS) as a foundation for strategic decision-making in the operations of Micro, Small, and Medium Enterprises (MSMEs), specifically focusing on the business "Mie Ayam Bakso Mas Pri" located in Cikarang. The issue addressed is the challenge faced by MSMEs in accurately calculating COGS, which stems from a lack of knowledge, hidden or overlooked costs, and limited access to appropriate calculation methods. The primary objective of this research is to identify the cost components that influence COGS and to explore the implementation of calculation methods in a meatball processing business. This study employs a qualitative approach with a descriptive method. Data was collected through direct observation, interviews with the business owner and other relevant informants, and document analysis. The sources of data include primary data obtained directly from the MSME "Mie Ayam Bakso Mas Pri" and secondary data from various relevant literature. The research was conducted in the South Cikarang area, Bekasi Regency. The results from the methods used are expected to provide deeper insights into COGS management strategies in culinary sector MSMEs and their impact on operational efficiency and pricing decisions.
Peran Bank Syariah Dalam Penyaluran Dana Bagi Usaha UMKM di Cikarang Leli nofentri hulu; Ade Faisal; Tutiek Indriani; Muhamad Syahwildan
Global Leadership Organizational Research in Management Vol. 3 No. 3 (2025): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v3i3.3005

Abstract

The role of Islamic banks in distributing funds to MSMEs in Cikarang is crucial for strengthening the local economy. By offering financing products based on Sharia principles such as murabahah, musharakah, and mudharabah, Islamic banks provide capital solutions for MSMEs while upholding the principles of justice and risk-sharing. A qualitative review of the literature indicates that the involvement of Islamic banks can enhance access to capital, improve business productivity, and foster long-term relationships between banks and entrepreneurs. The main issues identified include a lack of understanding of Sharia principles among MSMEs and credit-related risks. The recommendations from this study include increasing Sharia education, simplifying contractual procedures, and strengthening the role of supporting institutions.
Co-Authors Abel Nabila Ade Faisal Leli nofentri hulu Muhamad Syahwildan Wini Nur Optaviani