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Jurnal Ekonomi Bisnis dan Kewirausahaan
Published by CV. Denasya Smart Publisher
ISSN : 30473845     EISSN : 30473225     DOI : 10.69714
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) : dengan e-ISSN : 3047-3225, p-ISSN : 3047-3845 diterbitkan 6 (Enam) kali dalam setahun, yaitu pada bulan (Februari, April, Juni, Agustus, Oktober dan Desember) oleh Denasya Smart Publisher. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Mahasiswa dan Dosen yang ingin mempublikasikan hasil penelitiannya pada bidang ilmu Ekonomi, Kewirausahaan. Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang Ekonomi Kewirausahaan, Manajemen, Bisnis dan Akuntansi serta berbagai topik yang relevan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 104 Documents
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ANALISIS PERBANDINGAN METODE FIFO (First In First Out) DAN LIFO (Last In First Out) DALAM PENGENDALIAN INVENTORI PRODUK TEPUNG BUMBU SERBAGUNA PT XYZ Mirza Rosa Labibah; Amalia Ma’rifatul M
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 6 (2025): Desember : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/sm4rxw41

Abstract

This study was conducted through an internship at PT. XYZ, focusing on a comparative analysis of the First In, First Out (FIFO) and Last In, First Out (LIFO) inventory management methods for all-purpose flour. The background of this study is the company's need to manage inventory of perishable ingredients, so an effective inventory management strategy is needed to maintain product quality, achieve cost efficiency, and minimize the risk of quality deterioration. The study aims to analyze the impact of implementing FIFO and LIFO methods on inventory valuation, Cost of Goods Sold (COGS), and the resulting gross profit margin. The methods used include direct observation in the field, interviews with relevant parties, and analysis of the company's production and inventory data during the research period. The results of the study show that, although the physical quantity of inventory is the same for both FIFO and LIFO methods, there are significant differences in the ending inventory value and HPP, which then affect the gross profit margin. The FIFO method yields a higher ending inventory value and a lower HPP compared to the LIFO method, resulting in a higher gross profit and making it more suitable for perishable products. Based on these findings, the FIFO method is considered more optimal for implementation at PT. XYZ to increase cost efficiency, maintain product quality, and support the company's ongoing profitability.  
PENGEMBANGAN KARAKTER MAHASISWA DALAM BIDANG KEWIRAUSAHAAN MELALUI IMPLEMENTASI MEMBANGUN BISNIS KULINER STUDI KASUS: BAKMI BANDUNG DI PEMALANG Jumhuriyatus Sa’diyah; Farah Dilah Zahra; Muhammad Nur Ilham; M. Iqodzul Himam Abil Izz; Ferida Rahmawati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 6 (2025): Desember : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/r8bqkk32

Abstract

The world of higher education needs graduates who are not only well educated but also have strong character and are ready to compete. Entrepreneurship is seen as one of the best ways to build character values. Direct implementation through business creation, especially in the culinary industry which has a wide market, gives students real experiences. This case study was conducted on a Bakmi Bandung business in Pemalang using observation and interview methods. The results show that the process of building a business effectively develops key entrepreneurial characteristics such as independence, creativity, perseverance, responsibility, and management skills. The study concludes that real business implementation is a contextual and effective learning method to build character and entrepreneurial mindset in students.
ANALISIS TANTANGAN DAN PELUANG UMKM PASCA-PANDEMI COVID-19 PADA PELAKU USAHA DI SEKITAR UNIVERSITAS JAMBI Amara Mayasena; Aulia Putri; Bagas Andre Yansyah; Dedek Rahmi Suci; Ahmad Rifki
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 6 (2025): Desember : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/sxfmj224

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have been significantly affected by the COVID-19 pandemic in many sectors, including those operating around the University of Jambi campus. The purpose of this study is to identify the challenges faced by MSMEs after the pandemic and to explore how they can adapt to changes in the business environment. This research uses a descriptive qualitative approach and collects data through interviews and observations with MSME participants around the campus area. The findings show that the main problems faced by MSMEs include a decline in purchasing power, capital constraints, and limited digital marketing capabilities. However, there are also emerging opportunities, such as growing interest in local products and ongoing digital transformation. The study concludes that the success of MSMEs after the pandemic largely depends on their ability to innovate, improve product quality, and utilize technology.
ANALISIS RETROSPEKTIF STRATEGI LOKASI DAN TATA LETAK WARUNG KELONTONG ‘ASA’: BUKTI EMPIRIS DAMPAK PERUBAHAN LINGKUNGAN TERHADAP KEBERLANGSUNGAN USAHA Chalawah Ummy Sa'diyah; Guntur Setiawan
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/09vva231

Abstract

Not all small businesses are able to remain sustainable even when offering similar products, prices, and marketing strategies, as external conditions particularly the surrounding environment and spatial layout often play a decisive role in performance. This study examines the evolution of the “ASA” Convenience Store from 2009 to 2020, which initially grew due to its strategic proximity to a college campus, student housing, and a morning market, but experienced a sharp decline in customer traffic following the closure of the campus. Using a descriptive-analytical method and a qualitative approach, data were collected through interviews, observations, and historical documentation, and analyzed with reference to Central Place Theory (Christaller, 1933)  and small business layout principles. The findings indicate that while strategic location and effective spatial planning can enhance customer appeal and operational efficiency, these advantages are dynamic and must be continually adjusted to changing socioeconomic conditions, underscoring the importance of adaptive strategies for sustaining small business continuity.

Page 11 of 11 | Total Record : 104

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