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All Journal International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains
Erna Pujianti
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The Role of Management Information Systems in E-Commerce-Based Business Decision Making at Giga Laundry Andi Indriani Ibrahim; Erna Pujianti; Masni; Suhartini; Nini Andriani; Ayu Putri Utami
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8591

Abstract

This study aims to analyze the role of Management Information Systems (SIM) based on the Smartlink application in supporting business decision making in e-commerce-based MSMEs, with a research focus on Giga Laundry. In the digital era that demands accuracy and speed of information, SIM functions not only as a means of recording transactions, but also as a strategic instrument in providing real-time data for operational planning and control. This research uses a descriptive qualitative approach, with data collection through in-depth interviews, direct observation, and documentation studies of Giga Laundry's business activities. The results showed that the implementation of the Smartlink application is able to improve operational efficiency, speed up the service process, and support more accurate and measurable decision making. The app provides financial reports, customer data, and service demand trends that are used as the basis for business evaluation and strategy development. In addition, integration with digital payment systems such as QRIS and bank transfers also strengthens customer trust. This study concludes that SIM plays an important role in encouraging the competitiveness of MSMEs in the digital era and provides recommendations for system development towards a Decision Support System (DSS) in the future.
Penerapan Perhitungan Biaya Relevan Dan Non Relevan Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Cv Ady Irma Tadulako: The Application of Relevant and Non-Relevant Cost Calculation in Decision Making to Accept or Reject Special Orders at CV Ady Irma Tadulako Erna Pujianti; Suhartini; Masni; Ernawati Usman; Sugianto
Jurnal Kolaboratif Sains Vol. 8 No. 11: November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9320

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengevaluasi bagaimana penerapan perhitungan biaya relevan dan nonrelevan dapat mempengaruhi pengambilan keputusan terkait penerimaan atau penolakan pesanan khusus di CV Ady Irma Tadulako. Penelitian menggunakan pendekatan deskriptif kualitatif, dengan metode analisis data berupa pemisahan biaya produksi tirai kayu anyaman ke dalam kategori relevan dan tidak relevan.Temuan dari penelitian ini menunjukkan bahwa setiap ukuran pesanan khusus, mulai dari tirai berukuran 2 x 1 meter hingga 2 x 3 meter, menghasilkan keuntungan bersih apabila perhitungan hanya memperhitungkan biaya relevan. Biaya relevan meliputi bahan baku langsung, upah tenaga kerja langsung, dan overhead variabel, sedangkan beban seperti penyusutan aset dan biaya tetap lainnya tergolong ke dalam biaya nonrelevan.Oleh karena itu, keputusan untuk menerima pesanan menjadi rasional secara finansial jika pendapatan yang diperoleh melebihi jumlah biaya relevan yang dikeluarkan. Kesimpulannya, analisis biaya relevan terbukti menjadi alat bantu manajemen yang efektif dalam pengambilan keputusan jangka pendek, serta berkontribusi terhadap peningkatan efisiensi operasional dan profitabilitas perusahaan.
Co-Authors Andi Indriani Ibrahim Ernawati Usman Masni Nini Andriani Sugianto Suhartini Utami, Ayu Putri