Nusantara Entrepreneurship and Management Review最新文献

Peningkatan Efektivitas Pemberian Kredit Koperasi Melalui Implementasi Pengendalian Internal 通过实施内部控制提高合作贷款的有效性

Nusantara Entrepreneurship and Management Review Pub Date : 2024-03-26 DOI: 10.55732/nemr.v2i1.1196

Nusantara Entrepreneurship, Dian Fahriani, Peningkatan Efektivitas, Pemberian Kredit, Koperasi Melalui, Implementasi Pengendalian, Efendi Choiri, M. A. Failany

{"title":"Peningkatan Efektivitas Pemberian Kredit Koperasi Melalui Implementasi Pengendalian Internal","authors":"Nusantara Entrepreneurship, Dian Fahriani, Peningkatan Efektivitas, Pemberian Kredit, Koperasi Melalui, Implementasi Pengendalian, Efendi Choiri, M. A. Failany","doi":"10.55732/nemr.v2i1.1196","DOIUrl":"https://doi.org/10.55732/nemr.v2i1.1196","url":null,"abstract":"Penelitian ini bertujuan untuk mengkaji pengaruh struktur pengendalian internal terhadap efisiensi proses pemberian kredit di Koperasi Prima Artha Swadana. Menggunakan pendekatan deskriptif kualitatif, studi ini memanfaatkan data primer dari survei anggota koperasi dan data sekunder dari studi literatur dan wawancara untuk menganalisis prosedur pengendalian internal dalam pemberian kredit. Hasil penelitian menunjukkan bahwa struktur pengendalian internal memegang peranan penting dalam meningkatkan kelancaran dan efektivitas proses pemberian kredit, yang secara langsung berkontribusi pada stabilitas keuangan dan peningkatan kesejahteraan anggota. Temuan ini menekankan pentingnya pengendalian internal yang terstruktur dalam mengoptimalkan pemberian kredit, serta memberikan rekomendasi untuk perbaikan mekanisme pengendalian yang dapat mendukung manajemen kredit yang lebih efektif dan efisien di masa depan. \u0000This study aims to examine the effect of internal control structure on the efficiency of the credit granting process at Prima Artha Swadana Cooperative. Using a qualitative descriptive approach, this study utilized primary data from a survey of cooperative members and secondary data from literature review and interviews to analyze the internal control procedures in lending. The results show that the internal control structure plays an important role in improving the smoothness and effectiveness of the credit granting process, which directly contributes to financial stability and improved member welfare. The findings emphasize the importance of structured internal controls in optimizing credit granting, and provide recommendations for improved control mechanisms that can support more effective and efficient credit management in the future.","PeriodicalId":512207,"journal":{"name":"Nusantara Entrepreneurship and Management Review","volume":"64 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140378319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Strategi Penentuan Harga Pokok Penjualan untuk Meningkatkan Daya Saing UMKM 提高中小微企业竞争力的商品销售成本战略

Nusantara Entrepreneurship and Management Review Pub Date : 2024-03-25 DOI: 10.55732/nemr.v2i1.1195

Dian Fahriani, Tantri Risda Zubaidah, Anifah Tiara Kusuma Wardani, Riezca Nur Fitriana, Muhammad Syahrul Mubarok, Novita Dwi Adeliyah

{"title":"Strategi Penentuan Harga Pokok Penjualan untuk Meningkatkan Daya Saing UMKM","authors":"Dian Fahriani, Tantri Risda Zubaidah, Anifah Tiara Kusuma Wardani, Riezca Nur Fitriana, Muhammad Syahrul Mubarok, Novita Dwi Adeliyah","doi":"10.55732/nemr.v2i1.1195","DOIUrl":"https://doi.org/10.55732/nemr.v2i1.1195","url":null,"abstract":"Sekar Mulya merupakan UMKM di Desa Mulyodadi Kecamatan Sidoarjo yang bergerak dibidang makanan dan minuman olahan berbahan utama belimbing wuluh. Produk unggulan yang dihasilkan UMKM ini adalah sari buah. Penelitian ini bertujuan untuk mengeksplorasi strategi penentuan harga pokok penjualan sebagai upaya untuk meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM). Metode yang digunakan dalam studi kasus ini mengidentifikasi faktor-faktor yang mempengaruhi penentuan harga pokok penjualan dan dampaknya terhadap daya saing pasar. Hasil penelitian menunjukkan bahwa UMKM yang menerapkan strategi harga pokok penjualan berbasis analisis biaya produksi, permintaan pasar, dan kompetisi mampu meningkatkan margin laba dengan mempertahankan harga jual yang kompetitif. Penelitian ini berperan penting dalam pengembangan strategi harga pokok penjualan yang efektif. \u0000Sekar Mulya is an MSME in Mulyodadi Village, Sidoarjo District, which is engaged in processed food and beverages made from star fruit. The superior product produced by this MSME is fruit juice. This study aims to explore strategies for determining cost of goods sold as an effort to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs). The method used in this case study identifies factors that influence the determination of cost of goods sold and its impact on market competitiveness. The results show that MSMEs that implement a cost of goods sold strategy based on analysis of production costs, market demand, and competition are able to increase profit margins by maintaining competitive selling prices. This research plays an important role in the development of effective cost of goods sold strategies.","PeriodicalId":512207,"journal":{"name":"Nusantara Entrepreneurship and Management Review","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140383665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Penentuan Harga Pokok Produksi Pakaian Dinas Harian Berbasis Metode Full Costing Pada UD. Isna Garment 基于完全成本法确定 UD 日常办公服装销售成本的分析。伊斯娜服装公司

Nusantara Entrepreneurship and Management Review Pub Date : 2024-03-21 DOI: 10.55732/nemr.v2i1.1181

Achmad Wicaksono, Putri Sulung Ditasari

引用次数: 0

Mengurai Kompleksitas Harga Pokok Produksi: Pendekatan Full Costing untuk Efisiensi Harga Jual 揭开制造成本的复杂面纱：提高销售价格效率的全成本计算法

Nusantara Entrepreneurship and Management Review Pub Date : 2024-03-08 DOI: 10.55732/nemr.v1i2.1178

Nusantara Entrepreneurship, Achmad Waicaksono, Tanta Hilmawan, M. Azie, Azizman Nafis

{"title":"Mengurai Kompleksitas Harga Pokok Produksi: Pendekatan Full Costing untuk Efisiensi Harga Jual","authors":"Nusantara Entrepreneurship, Achmad Waicaksono, Tanta Hilmawan, M. Azie, Azizman Nafis","doi":"10.55732/nemr.v1i2.1178","DOIUrl":"https://doi.org/10.55732/nemr.v1i2.1178","url":null,"abstract":"Perhitungan harga pokok produksi berdasarkan metode full costing lebih tepat dan akurat. Oleh karena itu, metode full costing memasukkan seluruh komponen biaya yang digunakan dengan detail untuk proses produksi. Tujuan dari penelitian ini yaitu untuk menganalisis perbandingan perhitungan harga pokok produksi dengan metode full costing dan perhitungan harga pokok produksi UMKM Mie Gobyos. Hasil penelitian memperlihatkan bahwa perhitungan harga pokok produksi berdasarkan metode full costing menunjukkan angka yang lebih tinggi dari perhitungan harga pokok produksi berdasarkan metode UMKM Mie Gobyos. Harga pokok produksi dengan menggunakan metode full costing sebesar Rp 19.293,-. Sedangkan untuk hasil perhitungan dengan menggunakan metode UMKM Mie Gobyos sebesar Rp 13.976,-. Hal ini disebabkan UMKM Mie Gobyos hanya memasukkan biaya bahan baku saja, biaya sewa dan biaya overhead listrik saja dan tidak memasukkan biaya bahan baku lainnya seperti biaya karyawan, biaya produksi. \u0000Calculating the cost of goods manufactured based on the complete costing method is more precise and accurate. Therefore, the whole costing method includes all components used in detail for the production process. This study aims to compare the cost of goods produced using the complete costing method and the calculation of the cost of goods produced by UMKM Mie Gobyos. The results showed that the calculation of the cost of goods produced based on the complete costing method showed a higher figure than the calculation of the cost of goods produced based on the UMKM Mie Gobyos method. The cost of goods produced using the complete costing method is Rp 19,293. Meanwhile, the calculation results using the UMKM Mie Gobyos method amounted to IDR 13,976. This is because UMKM Mie Gobyos only includes raw material costs, rental costs and electricity overhead costs and does not include other raw material costs such as employee or production costs.","PeriodicalId":512207,"journal":{"name":"Nusantara Entrepreneurship and Management Review","volume":"30 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140396716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Strategi Pemasaran Digital dalam Industri Fashion Online: Sebuah Analisis Sistematis 在线时尚产业的数字营销战略：系统分析

Nusantara Entrepreneurship and Management Review Pub Date : 2024-03-05 DOI: 10.55732/nemr.v1i2.1177

Asfi Lathifah, Deni Wahyono, Fitri Yessa, Yunia Wardi, A. Prasetia

{"title":"Strategi Pemasaran Digital dalam Industri Fashion Online: Sebuah Analisis Sistematis","authors":"Asfi Lathifah, Deni Wahyono, Fitri Yessa, Yunia Wardi, A. Prasetia","doi":"10.55732/nemr.v1i2.1177","DOIUrl":"https://doi.org/10.55732/nemr.v1i2.1177","url":null,"abstract":"Penelitian ini mengkaji isu mengenai efektivitas strategi pemasaran digital dalam industri fashion online, dengan tujuan untuk mengidentifikasi dan menganalisis strategi pemasaran digital yang paling efektif. Menggunakan metode review literatur sistematis, penelitian ini mengumpulkan dan mengevaluasi studi-studi terkait dari berbagai database akademik. Hasil penelitian menunjukkan bahwa kombinasi dari penggunaan media sosial, pemasaran konten, SEO, dan teknologi canggih seperti AI dan AR, berkontribusi signifikan terhadap peningkatan engagement, kesadaran merek, dan penjualan. Kontribusi dari penelitian ini terletak pada sintesis komprehensif strategi pemasaran digital yang dikhususkan untuk industri fashion online, serta penekanan pada pentingnya adaptasi dan inovasi berkelanjutan dalam strategi pemasaran untuk menjaga keberlangsungan bisnis dalam lingkungan yang dinamis. \u0000This research examines issues regarding the effectiveness of digital marketing strategies in the online fashion industry to identify and analyze the most effective digital marketing strategies. This research collects and evaluates related studies from various academic databases using a systematic literature review method. The research results show that combining social media, content marketing, SEO, and advanced technologies such as AI and AR contribute significantly to increasing engagement, brand awareness, and sales. The novelty of this research lies in a comprehensive synthesis of digital marketing strategies specifically for the online fashion industry, as well as an emphasis on the importance of adaptation and continuous innovation in marketing strategies to maintain business continuity in a dynamic environment.","PeriodicalId":512207,"journal":{"name":"Nusantara Entrepreneurship and Management Review","volume":"346 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0