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All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Azhar, Alfiyyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Perbandingan Anggaran Pokok Penjualan Pada Perusahaan Ritel: Studi Kasus PT Sumber Alfaria Trijaya Tbk dan PT Ramayana Lestari Sentosa Tbk Hafiz, Sultan Maulana; Awaldy, Riva Pasa; Azhar, Alfiyyah; Gunawan, Andrean Syah; Silalahi, Julius Tulus Denis; Syahwildan, Muhamad
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30039

Abstract

Dalam persaingan bisnis ritel yang semakin ketat, pengelolaan anggaran pokok penjualan (COGS) menjadi faktor krusial untuk menjaga efisiensi biaya dan profitabilitas perusahaan. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi anggaran pokok penjualan antara PT Sumber Alfaria Trijaya Tbk (Alfamart) dan PT Ramayana Lestari Sentosa Tbk (Ramayana) selama periode 2021–2024. Metode penelitian yang digunakan adalah kuantitatif dengan populasi data keuangan kedua perusahaan, dan teknik purposive sampling untuk memilih laporan keuangan tahunan sebagai sampel. Analisis dilakukan menggunakan perhitungan rasio COGS dan gross profit margin (GPM) sebagai indikator efisiensi biaya. Hasil penelitian menunjukkan bahwa Ramayana memiliki rasio COGS lebih rendah dan GPM lebih tinggi dibandingkan Alfamart, mengindikasikan efisiensi biaya yang lebih baik sesuai dengan model bisnisnya. Kebaruan penelitian ini terletak pada perbandingan langsung antara dua model bisnis ritel yang berbeda di Indonesia, memberikan wawasan praktis terkait pengelolaan biaya pokok penjualan. Implikasi penelitian ini penting bagi manajer keuangan ritel dalam menyusun strategi pengendalian biaya agar dapat meningkatkan profitabilitas dan daya saing perusahaan.
Analisis Swot Umkm Azkia Collection Di Cikarang Selatan Azhar, Alfiyyah; Daspar Daspar
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5918

Abstract

Azkia Collection is one of the Micro, Small, and Medium Enterprise (MSME) that focuses on the Muslim fashion sector. This MSME has an important role in supporting the economic growth of the community and meeting the market's need for fashionable and affordable Muslim clothing. The purpose of this study is to analyze the Azkia Collection business development strategy through the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach. This research applies a qualitative descriptive approach with data obtained through observation, interviews, and documentation study. Based on the research result, it can be seen that Azkia Collection excels in active digital promotion, use of endorsement services, and high customer loyalty. However, weaknesses were also found such as limited capital, the absence of an independent production system, and price differences between online and offline stores. From various external aspects, opportunities come from the increasing trend of Muslim fashion and a wide reseller network while threats include price competition and the emergence of new competitors. The strategy that can be applied is a growth-oriented strategy by utilizing internal strengths and market opportunities to develop the business sustainably.
Peran Strategis Modal Ventura Dalam Ekosistem Kewirausahaan Digital Tarigan, Afifah Sanu; Shafwan, Fatimah Ratu; Azhar, Alfiyyah; Setiawan, Ade; Syahwildan, Muhamad
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5919

Abstract

Startups need a lot of capital to develop their business, especially in digitalization. Venture capital can be an important alternative option to assist startups as a source of funding in exchange for equity from the startup. Venture capital carries a relatively high risk because the company cannot withdraw the capital within a certain period. This article aims to explore the strategic role of venture capital in supporting the development of startups or SMEs. The research method used is qualitative with a descriptive approach related to the current conditions of the digital entrepreneurship ecosystem. This research is expected to contribute to the development of the digital entrepreneurship ecosystem with venture capital in Indonesia.
Co-Authors Ade Setiawan Awaldy, Riva Pasa Daspar Daspar Gunawan, Andrean Syah Hafiz, Sultan Maulana Muhamad Syahwildan Shafwan, Fatimah Ratu Silalahi, Julius Tulus Denis Tarigan, Afifah Sanu