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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Abdimas Cendekiawan Indonesia
Vinna Gayuh Asih
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Nursing Public Health Social Sciences Other

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Assistance in Making NIB for Micro Business UMKM in Gemurung Village Panca Aprilia Rizky; Erika Damayanti; Vinna Gayuh Asih; Chabibahtus Sa'diyah; Nafia Ilhama Qurratu’aini; Luiza Gabunia
Jurnal Abdimas Cendekiawan Indonesia Vol. 2 No. 1 (2025): January
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jaci.v2i1.116

Abstract

Sidoarjo is a city with over 171,000 MSME units, reflecting significant economic potential. However, maximizing this potential requires a strategic approach, particularly through business legality facilitated by the Business Identification Number (NIB). NIB not only provides access to financing but also strengthens consumer trust, expands market opportunities, and fosters collaborations with larger businesses. This study aimed to socialize and assist MSME actors in Gemurung Village, Gedangan District, Sidoarjo Regency, in understanding and managing NIB through the Online Single Submission (OSS) system developed by the Indonesian government. The methods applied included direct observation, educational sessions, and hands-on assistance in the NIB registration process. The results demonstrate that business legality through NIB significantly enhances MSME competitiveness and scalability. Several assisted business actors successfully obtained NIB and experienced increased consumer trust, broader market reach, and improved business prospects. This initiative serves as a replicable model for other regions, ultimately strengthening the national economy by integrating MSMEs into the formal business ecosystem.
PENERAPAN METODE PROCESS COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA UMKM JAMU KUNYIT AQILLA Nuril Izzah Dwi Putri Elyansyah; Rahadiani Cecilia Atori; Vinna Gayuh Asih; Adam Rafi Fatchurahman; Mochammad Dimas Nur Aziz; Mochamad Usman Sufi; Dian Fahriani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.8108

Abstract

This study aims to analyze the cost structure and determine the cost of goods manufactured (COGM) at the Aqilla Turmeric Herbal Medicine SME in Sidoarjo using the process costing method. The research method used is descriptive qualitative by conducting direct observation of the production process during November 2025. The results show that the total production cost to produce 300 bottles of herbal medicine per month is IDR 1,175,000, consisting of raw material costs (IDR 740,000), labor costs (IDR 180,000), and factory overhead costs (IDR 255,000). Based on these calculations, the cost of goods sold per unit is IDR 3,916 with a selling price of IDR 6,000. This MSME is able to generate a profit margin of IDR 2,084 per unit or a total monthly profit of IDR 625,200 with a profit percentage of 53.2% of the total production costs. This study indicates that the Aqilla Turmeric Jamu business has sufficient profitability to sustain its operations.
Co-Authors Adam Rafi Fatchurahman Chabibahtus Sa'diyah Dian Fahriani Erika Damayanti Luiza Gabunia Mochamad Usman Sufi Mochammad Dimas Nur Aziz Nafia Ilhama Qurratu’aini Nuril Izzah Dwi Putri Elyansyah Panca Aprilia Rizky Rahadiani Cecilia Atori