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All Journal Kajian Ekonomi dan Akuntansi Terapan Sosial : Jurnal Ilmiah Pendidikan IPS Pajak dan Manajemen Keuangan
Dida Maulidya Al Afshana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Peran Modal dan Biaya Produksi dalam Meningkatkan Pendapatan UMKM di Kediri, Jawa Timur Dida Maulidya Al Afshana
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1104

Abstract

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.
Optimalisasi Produktivitas dan Efisiensi Kewirausahaan Melalui Pengembangan Keterampilan Manajerial Dida Maulidya Al Afshana; Agung Winarno; Wening Patmi Rahayu
Pajak dan Manajemen Keuangan Vol. 2 No. 6 (2025): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i6.1776

Abstract

This research is motivated by the importance of managerial skills in improving business productivity and efficiency, particularly in the entrepreneurial sector, which faces the challenges of competition, market changes, and limited resources. The objective of this study is to analyze the role of managerial skills development and its contribution to optimizing entrepreneurial performance. The method used is a Systematic Literature Review (SLR), which examines various relevant scientific publications and then categorizes the findings to obtain a comprehensive overview of effective strategies for improving managerial competency. The results indicate that technical skills, human relations skills, and conceptual skills play a significant role in supporting decision-making processes, resource management, and adapting business strategies to business dynamics. The findings also indicate that training, mentoring, continuous learning, and the use of technology are development strategies capable of significantly increasing productivity and efficiency. The implications of this research emphasize that improving managerial skills is a strategic necessity for entrepreneurs to strengthen competitiveness, increase operational effectiveness, and promote business sustainability. Furthermore, this research provides a basis for the development of more structured training programs and supporting policies to strengthen the managerial capacity of entrepreneurs.
Dialektika Positivisme dan Teori Kritis dalam Ilmu Sosial Dida Maulidya Al Afshana; Agung Winarno; Subagyo Subagyo
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 3 No 4 (2025): SOSIAL: Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v3i4.1381

Abstract

This study examines the dialectic between positivism and critical theory as two major paradigms shaping the development of modern social science epistemology. Positivism, with its emphasis on objectivity, empirical verification, and causal laws, has become the foundation for systematic and measurable scientific research methods. However, the dominance of this paradigm has drawn criticism from critical theorists, highlighting positivism's limitations in understanding the historical, ideological, and power relations that influence social reality. This study aims to analyze the dialectical relationship between the two paradigms by examining their contributions, fundamental differences, and potential integration in the development of social science methodology. The method used is a conceptual-based literature review, through a review of relevant philosophical and methodological literature. The research findings indicate that positivism and critical theory not only represent paradigmatic opposition but also provide complementary opportunities for developing a more holistic approach to social research. Positivism plays a role in providing empirical rigor, while critical theory offers a reflective framework for understanding meaning, ideology, and power structures.
Co-Authors Subagyo Subagyo Wening Patmi Rahayu