cover
Contact Name
Evi Selvi
Contact Email
evi.selvi@unsika.ac.id
Phone
+6281316693774
Journal Mail Official
Jfms@fe.unsika.ac.id
Editorial Address
Fakultas Ekonomi, Universitas Singaperbangsa Karawang Jl. HS Ronggowaluyo, Telukjambe, Karawang, Jawa Barat, Indonesia 41361
Location
Kab. karawang,
Jawa barat
INDONESIA
Jurnal For Management Student (JFMS)
ISSN : 27988899     EISSN : 27988716     DOI : https://doi.org/10.35706/jfms.v1i1
Core Subject : Economy, Science,
Jurnal For Management Student (JFMS) is a Journal of Management Science published by the Faculty of Economics, Management Department of Singaperbangsa University Karawang. The journal is the result of research and study of conceptual ideas in the field of Management science on contemporary legal issues, conceptual ideas in the theory and practice and others. Jurnal For Management Student (JFMS) becomes a means of publication through articles of original research findings, as a forum for the publication of research results from outside the final assignment of Students of the Faculty of Economics Management Study Program at the University in Indonesia in general and specifically at singaperbangsa University Karawang which is an obligation for students to disseminate their scientific work. Jurnal For Management Student (JFMS) is also a journal that publishes research papers or opinions related to management science in general, both related to the Management Paradigm, and management theories, compiled by students of the Faculty of Economics, especially management programs. We are interested in topics related in general to economic issues, especially Bid.manajemen in Indonesia and around the world. The articles submitted can cover issues in Marketing Management, Human Resources, Finance, Operation, Creative Economy and MSMEs.
Articles 5 Documents
Search results for , issue "Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)" : 5 Documents clear
PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL DENGAN METODE ACTIVITY BASED COSTING PADA UMKM DODONUT Wahyuni, Fitri Permata; Astari, Chika Putri; Nuranjani, Dini; Larasati, Dian Ayu; Astuti, Asti; Zamanda, Davia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12554

Abstract

This study aims to determine production costs at Dodonut Shop using the Activity Based Costing (ABC) method. The ABC method was chosen because of its ability to provide more detailed cost information by identifying and allocating costs based on the activities performed. This research begins by identifying the main activities involved in the donut production process, such as raw material processing, frying, and packaging. Next, data was collected regarding the direct and indirect costs associated with each activity. The results of the analysis show that the ABC method provides a deeper understanding of production costs and helps Dodonut stores determine a more appropriate selling price and identify areas that require further efficiency. With the implementation of this method, Dodonut is expected to increase profitability and competitiveness in the market
ANALISIS PROFITABILITAS LINI PRODUK DENGAN METODE FULL COSTING PADA UMKM MING ART FLORIST DI KARAWANG Sodik, Fajar Japar; Sekarsari, Dewi; Adidjaya, Fawwaz Rippa Gilardi; Maharani, Chika; Sukriyansyah, Deden; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12589

Abstract

This study aims to analyze the profitability of various product lines at MSME Ming Art Florist using the full costing method. MSMEs play an important role in the economy, and the accuracy of production cost calculations is a key factor in determining competitive selling prices. The full costing method includes all costs, both fixed and variable, in calculating the cost of goods manufactured, resulting in a more detailed understanding of the costs and profit margins of each product. The research was conducted by collecting historical sales data, raw material, labor, and overhead costs. Analysis was conducted to identify the most profitable product lines and provide strategic recommendations to improve cost efficiency and competitiveness. The results show that the artificial flower bouquet product line contributes greatly to profitability, while other products (snack bouquet) require innovation or cost reduction. In conclusion, the application of the full costing method can help Ming Art Florist improve operational efficiency and make more strategic decisions in product development and pricing.
METODE PERHITUNGAN VARIABEL COSTING DALAM MENGINDENTIFIKASI HARGA POKOK PRODUKSI PADA UMKM WARTEG QUEEN Fadillah, Rifky; Nuthajijah, Ristia; Azzahra, Revaneyna; Azzahra, Naswa Natania; Putra, Seldy Chandra; Muawiyah, Salma Safitri; Akbar, Silvia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12610

Abstract

This research focuses on the use of the variable costing method in calculating production costs for determining selling prices. Research objectives: 1. Determination of the cost of goods according to Warteg Queen. 2. To determine the cost of goods using the variable costing method at Warteg Queen. 3. To determine the effect of changes in the method of calculating the cost of products on profits at Warteg Queen.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING DI AYAM GEPREK SRIWEDARI Rachmansyah, Fachridwan; Ayuningtyas, Frista Rahma; Ananda, Daffa Dwi; Az Zahra, Faza Amaliah; Wicaksono, Dean; Fatmawati, Aulia Eka; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12856

Abstract

Penentuan harga pokok produksi merupakan aspek krusial dalam pengelolaan usaha, mengingat perannya yang vital dalam menetapkan harga jual dan menyusun laporan keuangan. Penelitian ini bertujuan untuk mengkaji penerapan metode variable costing dalam kalkulasi harga pokok produksi guna menentukan harga jual di Ayam Geprek Sriwedari. Studi ini tergolong penelitian deskriptif yang memanfaatkan data kualitatif dan kuantitatif.Analisis dilakukan menggunakan metode deskriptif, yang berfokus pada penggambaran dan analisis hasil penelitian tanpa membuat generalisasi yang lebih luas. Dalam konteks UMKM, metode variable costing hanya memperhitungkan biaya variabel dalam penentuan harga pokok produksi. Biaya tetap dianggap sebagai biaya periode dan tidak dimasukkan dalam perhitungan. Konsekuensinya, komponen biaya seperti depresiasi gedung pabrik, penyusutan mesin dan peralatan, serta biaya asuransi tidak diperhitungkan. Pendekatan ini lebih menekankan pada biaya langsung yang berfluktuasi seiring dengan volume produksi, meliputi biaya bahan baku, tenaga kerja langsung, dan overhead variabel
MEMBANGUN CITRA MEREK MELALUI PRODUK YANG BERKUALITAS PADA USAHA MIKRO KECIL MENENGAH (UMKM) BOJONGSARI DEPOK Handayani, Yesie; Agustiani, Mulia; Pratama, Adi; Punisih, Punisih; Tomana, Josef; Kasmad, Kasmad; Arianto, Nurmin
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12906

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy, particularly in creating employment opportunities and improving public welfare. However, many MSMEs, including those in Bojongsari, Depok, face challenges in building a strong brand image to enhance product competitiveness. This study aims to analyze the relationship between product quality and brand image formation in MSMEs in Bojongsari and provide strategic solutions to support business sustainability. The Community Service Program (PKM) was carried out through outreach and training, covering topics such as branding, brand image, product quality, and business legality aspects. The results showed high enthusiasm from participants, with a deep understanding of the importance of brand image and product quality in enhancing competitiveness. This program proved effective in providing practical insights to support MSMEs' marketing strategies. The findings contribute significantly to strengthening the position of MSMEs in local and national markets and open opportunities for sustainable innovation in business development.

Page 1 of 1 | Total Record : 5