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All Journal Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi dan Ekonomi Pajak: Perspektif Global
Muhammad Aditya Yulianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Strategi Pengelolaan Anggaran Produksi Berbasis Biaya Standar untuk Meningkatkan Profitabilitas UMKM Kerupuk Telur Asin Dhyni Triyas Pitaloka; Lilik Dea Tantri; Unik Latifah; Arlita Umul Maffiroh; Muhammad Aditya Yulianto
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 1 (2026): Februari: 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.v3i1.2097

Abstract

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.
Peran Efisiensi Anggaran Biaya Produksi Guna Meningkatkan Pendapatan di Yuli Bakery Simo Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i1.2099

Abstract

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.
Peran Anggaran dalam Pengelolaan Risiko Keuangan di Industri Rumah Tangga KWT “Mekar Sari” Atyka Resty Wulandari; Indah Setiyani; Dhea Putri Fellisa; Tya Rahmawati; Muhammad Aditya Yulianto
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 3 No. 1 (2026): Februari : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v3i1.1234

Abstract

This study aims to explore the role of budgeting in financial risk management at the KWT “Mekar Sari” Industrial House, which is a home-based business engaged in tofu processing. The focus of the research is on how the budget is applied in dealing with changes in the price of soybean raw materials, managing production costs, and maintaining income stability amid the limitations of small businesses. The methodology applied is a qualitative approach through direct observation, interviews with business actors, and literature review. The findings of this study reveal that although the budgeting process is still simple and based on experience, budgeting plays an important role as a tool in financial planning and control. Determining the amount of raw materials, regulating operational costs, and adjusting product sizes when soybean prices increase are key strategies for maintaining business continuity. The budget also serves KWT “Mekar Sari” in reducing the risk of losses caused by weather changes and business competition. Thus, the budget not only serves as a financial record but also as a strategic tool in improving efficiency, stability, and competitiveness in the home business sector.
Co-Authors Anita Indah Sayekti Arlita Umul Maffiroh Atyka Resty Wulandari Dhea Putri Fellisa Dhyni Triyas Pitaloka Indah Setiyani KHOIRUN NISA LATIFAH FITRIANI DEWI Lilik Dea Tantri Siti Marhatus Soleha Tya Rahmawati Unik Latifah