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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kolaboratif Sains
Ernawaty Usman
Program Studi Akuntansi, Fakultas Ekonomi dan BIsnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Other

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Unraveling The Social And Economic Dimensions In Determining The Selling Price Of Makeup Artist Services (MUA) Yuly Azahra; Sugianto Sugianto; Nina Yusnita Yamin; Ernawaty Usman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9697

Abstract

This study aims to uncover the factors that determine the selling price of Make Up Artist (MUA) services. Using a qualitative approach with a case study method, data was collected through in-depth interviews, observations, and documentation on the two main informants who were purposively selected. Data analysis was carried out thematically with coding techniques to identify pricing patterns. The results of the study identified six main themes that affect the pricing of MUA services: (1) Motivation as the foundation of professionalism and the determination of service value; (2) The type of service that correlates with the complexity and duration of the work; (3) Pricing Strategy that takes into account quality, market demand, and customer expectations; (4) The Role of Social Media and Testimonials in Building a Professional Image and Price Legitimacy; (5) Ethics and Professionalism as the foundation for maintaining price fairness; and (6) Challenges related to consumer purchasing power, reputation, and consistency of service quality. These findings confirm that the price of MUA services is a multidimensional construct, determined not only by cost-based economic calculations, but also by social and symbolic factors that reflect skills, professional image, and perceived value by consumers. Theoretically, this study enriches the pricing literature in the creative services industry driven by personal branding and non-monetary value. Practically, the results of this study provide strategic implications for MUA actors to formulate a fair, competitive, and sustainable price structure.
Analisis Penerapan Sistem Pengendalian Manajemen Dalam Meningkatkan Efektivitas Operasional Dan Kinerja Karyawan Pada Umkm Multi-Unit Ananda Natasya; Rhesta Ayu Febriyanti; Intan Fadilah; Ridwan Syabandi; Fauzy Nugraha Pribadi Putra Sembiring; Ernawaty Usman; Abdul Razik Luneto
Jurnal Kolaboratif Sains Vol. 9 No. 7: July 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i7.11456

Abstract

Sistem Pengendalian Manajemen (SPM) adalah seperangkat mekanisme yang diterapkan oleh pihak manajemen guna mengatur, memantau, dan mengendalikan jalannya kegiatan operasional organisasi agar selaras dengan sasaran yang telah dirumuskan sebelumnya. Implementasi SPM berperan penting dalam memastikan seluruh proses kerja dalam organisasi berlangsung secara terarah, berdaya guna, dan berhasil guna. Penelitian ini bertujuan untuk mengkaji bagaimana penerapan SPM dapat berkontribusi terhadap peningkatan efektivitas operasional serta kinerja karyawan pada UMKM yang bergerak di beberapa unit usaha sekaligus. Pendekatan yang digunakan adalah kualitatif deskriptif, dengan perolehan data melalui wawancara mendalam, pengamatan langsung, dan studi dokumentasi yang dilaksanakan di Gurki Sunju Farm. Temuan penelitian mengindikasikan bahwa penerapan SPM yang mencakup tahapan perencanaan, penganggaran, pelaksanaan, hingga evaluasi mampu membentuk pola kerja yang lebih sistematis dan terpadu. Lebih lanjut, implementasi sistem tersebut terbukti meningkatkan efektivitas operasional melalui perbaikan koordinasi antarbagian, optimalisasi pemanfaatan sumber daya, serta keseragaman standar pelayanan. Di samping itu, penerapan SPM juga memberikan dampak positif terhadap kinerja karyawan, yang tercermin dari meningkatnya kedisiplinan, rasa tanggung jawab, dan produktivitas kerja secara keseluruhan.
Co-Authors Abdul Razik Luneto Ananda Natasya Fauzy Nugraha Pribadi Putra Sembiring Intan Fadilah Nina Yusnita Yamin Rhesta Ayu Febriyanti Ridwan Syabandi Sugianto Sugianto Yuly Azahra