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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
Jl Tegalsari No 18 Rt 013/09 Kalisari Pasar Rebo
Location
Kab. bogor,
Jawa barat
INDONESIA
ManBiz: Journal of Management and Business
ISSN : -     EISSN : 28299213     DOI : 10.47467/manbiz
ManBiz: Journal of Management and Business is a peer-reviewed national journal on Management, Islamic Management, Economics, Financen and Business by Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in cooperation with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies (IAFORIS). This journal focused on management, Islamic management, economics, finance, business studies and contemporary developments through the publication of articles, research reports, and book reviews. The ManBiz specializes in management, Islamic management, economics, finance, and business studies and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. The Journal published three times a year every February, June, October. E-ISSN 2829-9213.
Articles 97 Documents
Analisis Biaya Diferensial dalam Membuat Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Ali Sukses 99 Valentina Monoarfa; Febri Setiyawati; Hendriyanto Pembengo
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5563

Abstract

This research aims to analyze the application of differential cost analysis in making decisions to accept or reject special orders at CV. Ali Sukses 99. The research method used is descriptive qualitative with data collection through interviews and direct observation. The research results show that cost factors that must be considered, such as raw material costs, labor and factory overhead, are very influential in decision making. Through a special order case study in April 2024, it was found that the revenue generated exceeded variable costs, resulting in significant contribution profits. This shows the importance of differential cost analysis in making profitable decisions for the company. The decision to accept custom orders proves that this strategy can increase a company's profitability.
Analisis Penerapan Metode Akumulasi Biaya Sebagai Alat untuk Menentukan Harga Pokok Produksi pada Usaha Upiya Karanji Gorontalo Valentina Monoarfa; Natalia; Ni Wayan Dini Ari
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5564

Abstract

Determining the cost of production is an important thing to pay attention to because of the increasing competition between companies in producing quality products competitively in the Upiya Karanji Gorontalo Business. The aim of this research is to determine the application of the cost accumulation method as a tool for determining the cost of production using the full costing method. The research methads used to collect data are interviews, observation and documentation. The results of determining the cost of production using the full costing method are greater than the calculation of the company's cost of production, this occurs because the company does not calculate all factory overhead costs in detail, therefore it is recommended that Upiya Karanji's business calculate all overhead costs in detail and use the calculation method full costing.
Analisis Perhitungan Biaya Pesanan dalam Menentukan Harga Pokok Produksi Job Order Costing Kue Karawo Valentina Monoarfa; Juningsih Feronika; Indi Emilia Sari
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5565

Abstract

This study aims to analyze the calculation of order costs in determining the cost of production for Karawo Cakes using the job order costing method. This method allows the company to determine production costs more accurately by allocating direct and indirect costs to each specific order. In this research, data were collected through interviews and direct observation of the production process of Karawo Cakes at one of the SMEs in Gorontalo, namely Toko Karwo Li Maya. The results of the analysis indicate that the use of the job order costing method can provide more detailed and accurate information regarding the components of production costs, including raw materials, direct labor, and factory overhead. This information is crucial in determining competitive selling prices and improving production efficiency. Thus, the job order costing method helps the company improve the accuracy of production cost calculations and supports better decision-making in pricing strategies.
Analisis Efisiensi Biaya Tenaga Kerja Langsung pada PT. Davincy Airindo Valentina Monoarfa; Lina Putri Taufik; Kartika Putri Husain
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5566

Abstract

This study was conducted with the aim to determine the efficiency of direct labor costs carried out by the company PT Davincy Airindo. In this study using literature review and observation, namely by conducting research in the field through direct interviews and data collection, related documents from the company through internet media. The data obtained is analyzed using the quantitative descriptive analysis method, namely how to compare labor costs that actually occur (actual). The results of the analysis will show whether direct labor costs are used efficiently to produce a product. This shows that Direct Labor Cost Control is in the efficient and stable category (in control).
Analisis Hasil Perhitungan Harga Pokok Produksi Metode Full Costing Vs Variabel Costing pada UMKM BMS Kota Gorontalo Valentina Monoarfa; Yuliana Lepa; Dinarova Salsavia Datau
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5567

Abstract

Calculating the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is determining the selling price of the product. There are two methods for determining the cost of production, namely the full costing method and the variable costing method. This research aims to determine the calculation of the cost of production of BMS MSMEs using the full costing and variable costing methods. The method in this research is the Quantitative Descriptive method. The data collection technique for this research is by observation/interview. The problem in this research is to compare the calculation of product cost with full costing and variable costing methods. The purpose of this research is to determine the determination of the cost of production based on the method used by the company, namely the full costing and variable costing methods. The results of the research obtained the cost of production using the full costing method of Tapi. 667.77, while with the variable costing method it is Rp. 334.44. The conclusion from this research is that there are differences in determining the cost of products using these two methods.
Penerapan Strategi Manajemen Persediaan pada Produk UMKM Smoothies di Beberapa Gerai Kota Gorontalo dalam Menghadapi Turbulensi Lingkungan Bisnis Valentina Monoarfa; Pratiwi Setyanti; Vitta Aliska Katili
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5568

Abstract

UMKM Smoothies are drinks that are currently popular. Drinks are made from a mixture of fruit and are usually added with additional yogurt, vegetable milk, or other fruit juice. Smoothies are often considered a healthy drink choice because they contain quite high nutritional content, such as fiber and vitamins. Apart from that, smoothies can also help increase energy and improve the digestive system. The tradition of drinking smoothies has existed in various cultures and has become a healthy drink trend in all circles. However, Smoothies UMKM have not implemented inventory management in managing the best raw materials. This research was conducted with the aim of finding out what kind of efforts they make in managing raw materials, and how the sales of UMKM Smoothies products face the turbulence of the business environment. Data collection in this research was carried out through interviews, observation and documentation
Perhitungan Harga Pokok Produk Bersama dan Produk Sampingan dengan Penetapan Harga Jual Produksi Tahu dan Ampasnya Valentina Monoarfa; Nurwinda Pade; Aulia Monika Aswad
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5569

Abstract

The research project for estimating the cost of goods together and by-products of Ms. Sri's tofu business is discussed in this article. Main products are goods that meet predetermined criteria and are the company's main goal, while side products are goods that are created unavoidably but are not the company's main goal. The aim of this research is to calculate the cost of production of tofu and dregs, and determine the appropriate selling price for these two products. Case studies and literature reviews were the research approaches used in this project. Case studies involve talking to companies and doing research, while literature studies involve looking through books and other sources of information for relevant information. The research method used is the joint cost method with a full costing method approach.
Pengendalian Biaya Kedelai Home Industry Tahu-Tempe Mbak Sri Valentina Monoarfa; Nur Khairunnisa Ahmad; Pindrawaty Mooduto
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5570

Abstract

This study aims to analyze the material cost control in Mbak Sri's home industry of tofu and tempeh production. Material costs constitute a significant portion of the total production costs, and effective control measures are crucial for ensuring profitability. The research employs a qualitative approach, utilizing observation and in-depth interviews to gather data. The findings reveal that Mbak Sri implements several cost control strategies, including careful material selection, efficient utilization, and waste minimization. However, challenges arise due to fluctuating raw material prices and limited bargaining power. The study recommends implementing a comprehensive material management system, establishing strategic supplier relationships, and exploring alternative sourcing options to enhance cost control measures. By addressing these recommendations, Mbak Sri's home industry can improve its overall operational efficiency and profitability.
Analisis Pemanfaatan Media Sosial dalam Peningkatan Penjualan Produk Kuliner: Studi Kasus pada Usaha Mf Dessert Yulisdianti Arafah; Failur Rahman; Edhi Taqwa; Yunus Sading; Musdayanti
ManBiz: Journal of Management and Business Vol. 3 No. 3 (2024): ManBiz: Journal of Management and Business 
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i3.5571

Abstract

Technology is developing very rapidly which has many consequences in the field of human life, especially the development of technology in the field of the internet. As a result of these advancements, trading systems, ways of transacting, and marketing systems will all undergo a revolution. Previously, you had to meet the merchant in person if you wanted to buy something. As a result, the distance between the seller and the buyer is quite short. However, with technological breakthroughs, especially in the realm of the internet, all barriers of distance, time, and cost can be easily overcome. One type of internet technology development that can help build a business is the use of social media. MF Dessert is a business established in 2021 that provides a variety of dessert menus such as Haunted Chocolate, Mille Crepes and Fruit Salad. This study aims to find out the analysis of the use of social media in increasing sales culinary products (case study on MF Dessert business). This study uses a qualitative descriptive approach. The results of the research obtained are that the social media used are WhatsApp, Facebook and Instagram, where the use of Whatsapp is more often used than Facebook and Instagram and MF Dessert's business sales have increased by using social media. In conclusion, the use of social media makes it easier for dessert sales that reach more many consumers and social media that is more often used is WhatsApp, the amount of profit obtained from online sales in November is more than Rp. 170,000 compared to direct/offline sales in October. So that the number of sales of MF Dessert's business increased by using social media.
Pengaruh Inovasi Produk Terhadap Penjualan Coklat Berhantu pada Mf Dessert Nur’aziza; Santi Yunus; Kalvin Parinding; Nuryana Haprin DJ Achmad; Rita Yunus
ManBiz: Journal of Management and Business Vol. 3 No. 3 (2024): ManBiz: Journal of Management and Business 
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i3.5572

Abstract

Innovation is a mechanism for companies to adapt to a dynamic environment. Therefore, companies must be able to develop new thoughts and ideas, provide innovative products, and improve services to satisfy customers. This research aims to determine the effect of product innovation on sales of Haunted Chocolate at MF Dessert in Palu City. This study used descriptive qualitative method. The results show that in August, sales were relatively high due to product introductions to customers. However, in September and October, sales declined before the innovation was implemented, mainly due to a decrease in interest in sweets. After the innovation was implemented, sales in November and December increased because customers were attracted to the new flavors, many preferring pandan and cappuccino flavors to the original flavors. In conclusion, sales of Haunted Chocolate before the innovation had decreased due to lack of interest in sweet foods. Innovation has a positive effect on sales, as evidenced by an increase in sales after the innovation is implemented.

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