Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Vol. 3 No. 1 (2026): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi

Increasing the Profitability of Pottery MSMEs through Financial Efficiency and Production Optimization in Tabanan Regency

Bevi Libraeni (Institut Bisnis dan Teknologi Indonesia)
Mila Rosa Desmayani (Institut Bisnis dan Teknologi Indonesia)
Nonik Erawati (Institut Bisnis dan Teknologi Indonesia)
Rudiharta Pratama Giri (Institut Bisnis dan Teknologi Indonesia)



Article Info

Publish Date
13 Jan 2026

Abstract

This study aims to analyze strategies for increasing the profitability of pottery Micro, Small, and Medium Enterprises (MSMEs) through financial efficiency and production process optimization in Tabanan Regency, Bali. The research employed a mixed-method approach combining qualitative and quantitative analysis through literature review, secondary data analysis, and case studies involving selected pottery MSMEs. Data were obtained from financial records, production reports, and interviews with business owners, and were analyzed using comparative descriptive analysis to assess conditions before and after the implementation of efficiency strategies. The findings indicate that the implementation of structured financial management, including cash flow planning and raw material inventory control, reduced operational costs by approximately 20%. Meanwhile, production optimization through process standardization and the adoption of simple technologies, such as controlled firing systems, increased daily production capacity by up to 30% and reduced defect rates. Furthermore, product diversification and digital marketing strategies expanded market reach and improved revenue stability. This study highlights the importance of integrating financial efficiency, production optimization, innovation, and risk management to support sustainable growth and enhance the competitiveness of pottery MSMEs.

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Journal Info

Abbrev

jemba

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi Manajemen Bisnis dan Akuntansi (JEMBA) published since July 2024 by publisher PT. Altaf Publishing Corp. Contains articles taken from research in the fields of Accounting, Economics and Business Management, published twice in January and July. Accounting: Financial Accounting Public ...