Publication Search

56,082 articles from 447 journals · 1,579 citations tracked

Showing 21-40 of 297

Analytics

Ayu Niken Faizati; Noorlaily Maulida; Abdul Kadir; Dewi Ariefahnoor

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

Rizqi Roman Azmi; Rauly Sijabat; Ika Indriasari

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the automotive industry, especially automatic motorcycles in Indonesia, is increasingly rapid and triggers fierce competition between manufacturers, including Piaggio with the Vespa Matic LX product which has a unique design, elegant image, and different characteristics from other automatic motorcycles. This study aims to analyze the influence of price perception, promotion, product quality, lifestyle, and brand image on the interest in buying Vespa Matic LX in people in Tegal City. The research approach uses quantitative methods with survey techniques. The study population is the people of Tegal City who use or own a Vespa Matic LX, and because the population is unknown, the sample determination uses the Lemeshow formula so that 100 respondents were obtained. Data analysis included instrument tests, classical assumption tests, and multiple linear regressions with the help of IBM SPSS Statistics 22. The results showed that all variables—price perception, promotion, product quality, lifestyle, and brand image—had a positive and significant effect on purchase interest. These findings confirm that the management of the right marketing strategy in terms of price, promotion, quality, lifestyle, and brand image can increase consumer interest in the Vespa Matic LX. This research provides important implications for companies in formulating marketing strategies that are more effective and oriented to consumer needs.

Nandha Sonaka; Heru Sutapa; Rafikhein Novia Ayuanti

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of service quality, product quality, price perception, and Word of Mouth on eyeglass purchasing decisions at Optik Anugerah Nganjuk. The background of this study is based on the increasing business competition in the optical sector and the increasing consumer awareness of the value, price, and quality of the products they consume. This study uses a quantitative approach with a survey method. The population in this study were all consumers of Optik Anugerah Nganjuk, with a sample of 88 respondents determined using a specific sampling technique. Data collection was carried out by distributing questionnaires compiled based on a Likert scale. The obtained data were analyzed using multiple linear regression methods to determine the influence of independent variables on the dependent variable. The results of the study indicate that partially service quality, price perception, and Word of Mouth have a significant effect on purchasing decisions, while product quality has no significant effect. However, simultaneously, all four independent variables have a significant effect on purchasing decisions. The findings of this study are expected to be strategic considerations for optical managers in improving service quality and the effectiveness of marketing strategies.

Ida Wahyuni; Faisol Faisol; Sigit Puji Winarko

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

Kristiana Pudji Astuti; Dian Ferriswara; Liling Listyawati; Galuh Ajeng Ayuningtyas

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to examine the contribution of the Price Variable, Promotion Variable, and Product Rating Variable to Consumer Purchase Intention for Wardah cosmetic products on the Shopee e-commerce platform. The type of research used is a quantitative approach with data collection techniques through questionnaires distributed to respondents, namely consumers who have purchased Wardah cosmetic products on the Shopee e-commerce platform. The data obtained were analyzed using multiple linear regression techniques.The findings show that the Price variable contributes significantly, indicating that the more appropriate and affordable the price offered is in accordance with consumers’ perceived value, the higher their intention to purchase Wardah products on the Shopee e-commerce platform. Promotion is also proven to make a significant contribution to Purchase Intention, meaning that the more effective, informative, persuasive, and attractive the promotional activities are (both online and offline), the stronger the consumers’ motivation to purchase Wardah products on Shopee. Product Rating also has a significant contribution to Purchase Intention, indicating that the higher the ratings or positive reviews given by other users, the greater the consumers’ interest in purchasing Wardah products on Shopee. Good ratings can lower perceived risk, increase trust, and encourage consumers to make purchases, especially on e-commerce platforms.This research emphasizes the importance of pricing strategies, improving promotional quality, and managing product reviews and ratings as efforts to increase consumer interest and purchase decisions.

Ari Maulana; Fasha Siti Fatimah; Ihda Aulia Mutmainah; Ismi Marhamah; Wanda Hamidah +1 more

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of inflation, Gross Regional Domestic Product (GRDP), and the Provincial Minimum Wage (PMW) on the poverty line in 10 provinces in Indonesia. The research employs a quantitative approach using panel data regression analysis. The data utilized in this study consist of panel data covering a 10-year period, from 2015 to 2024, obtained from the Provincial Offices of Statistics and Statistics Indonesia (Badan Pusat Statistik/BPS). To examine the relationship between variables across regions and over time, the fixed effect model is applied in the analysis. The results of the analysis indicate that inflation and GRDP do not have a statistically significant effect on the poverty line in the 10 provinces examined. These findings suggest that although inflation and GRDP are important macroeconomic indicators, their variations during the study period were not sufficient to directly influence changes in the poverty line across the provinces. In contrast, the Provincial Minimum Wage (PMW) is found to have a significant effect on the poverty line. This result implies that increases in the minimum wage play a crucial role in improving household purchasing power, which can contribute to reducing poverty levels. Overall, the findings highlight the importance of wage policy as an effective instrument for poverty alleviation at the provincial level. While broader economic growth and price stability remain important, policies related to minimum wage determination appear to have a more direct and measurable impact on poverty conditions. Therefore, policymakers are encouraged to consider wage policies alongside other macroeconomic strategies to achieve more effective poverty reduction outcomes.

Rama Fajarwanto; Reflis Reflis; Rina Hikmawati; Tri Arrizki; Desi Karlina

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Rubber prices experience significant and prolonged fluctuations, which impact farmer incomes and management decisions. Understanding historical patterns and price predictions is considered crucial for production planning, marketing, and farmer protection policies. This study aims to identify the characteristics of rubber price time series in Lahat Regency and develop a reliable forecasting model to support short- to medium-term decision-making. This study uses secondary data on monthly average producer prices for the period January 2019–December 2023. The analysis includes the Augmented Dickey–Fuller stationarity test to determine the need for transformation, differencing, and/or logarithmic transformation when necessary, identification of autocorrelation patterns using ACF/PACF, model estimation on the processed data, and evaluation of residual diagnostics (Ljung–Box, normality test) and forecasting accuracy metrics (RMSE, MAE, MAPE, Theil). The level data shows non-stationarity and becomes stationary after the first differencing; The model on log-transformed data had significant parameters and higher explanatory power than the model on de-differenced data, with RMSE and MAPE values ​​within a reasonable range. Forecast confidence intervals widened at longer time horizons, indicating increased projection uncertainty. Conclusion: Validated forecasts can inform farmers and policymakers to manage price risk and design market interventions.

Yuni Firanyanti; Edy Suchmawan; Didik Didik; Marhamah Marhamah; Siti Romlah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of attitudes on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, to determine the effect of price on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, and to determine the effect of quality on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District. This study uses a quantitative research method. The population in this study were pineapple dodol consumers in Galang Village, Sungai Pinyuh District with a population of 4000 and a sample of 98 respondents. The sampling method used a purposive sampling technique with data collection techniques using a questionnaire. Data analysis in this study includes descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test and coefficient of determination test, T test, F test with IBM SPSS 25 tools. The results of the T Test can be concluded that Attitude has a significant effect on purchasing interest, Price has a significant effect on purchasing interest, Product quality has a significant effect on purchasing interest, The results of the F Test analysis can be concluded that the variables of attitude, price and product quality simultaneously influence the purchasing interest of Pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District.

Ali Sodikin; Miftahurrohman Miftahurrohman

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research goals to investigate and prove the impact of Price, Product Quality, and Location on Purchasing Interest in choosing Complete Supermarket as a place to shop for baby and household supplies. Purchasing interest is a crucial element that determines the accomplishment of a retail business, and is impactd by various marketing elements. This study employs a descriptive quantitative approach with a study framework. The population in the research is consumers of Complete Self-Utility. Sampling was carried out using certain techniques (for example, Purposive Sampling or Simple Random Sampling) with a total of 100 respondents. Data were collected through questionnaire deployment and looked over using multiple linear regression analysis. The outcome of the research are expected to reveal that: (1) Price has a positive and substantial effect on Purchasing Interest; (2) Product Quality has a positive and substantial effect on Purchasing Interest; (3) The location has a positive and substantial effect on the Purchasing Interest; and (4) Price, Product Quality, and Location simultaneously have a substantial effect on purchasing Interest.

Atika Sulastri; Yuni firayanti; Marhamah Marhamah

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the marketing strategies implemented by CV Mitra Agung to increase consumer purchasing interest in the Sungai Pinyuh District. Using a qualitative descriptive approach, data collection was conducted through in-depth interviews, direct observation, and documentation studies. The results of the analysis indicate that the implementation of an integrated marketing mix (product, price, place, and promotion) has been significantly successful in increasing both consumer purchasing interest and loyalty. The main supporting factors for this success include offering products with consistent quality, setting competitive prices compared to competitors, active and creative promotions, especially through the use of social media, and selecting a strategic and easily accessible business location. Despite showing positive results, this study also identified several challenges faced by the company, namely limited operational capital and limited market reach, which need to be addressed for future business development. Based on these findings, several important recommendations are provided, These include continuous innovation in product variants, optimizing and maximizing the use of digital media platforms to increase brand awareness, and improving the quality of customer service. These recommendations are expected to help CV Mitra Agung expand its market share, improve sales performance, and ensure business sustainability.

Ninggar Agustina Cindya Putri; Siska Hadiyanti; Andriya Risdwiyanto; Sabilla Saberina

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze the influence of consumer trust and product price, mediated by e-WOM (electronic word-of-mouth), on purchase decisions on the Shopee platform. A quantitative approach was used, with a sample of 75 undergraduate students living in boarding houses in the Special Region of Yogyakarta who shop on Shopee. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS version 4. The results show that consumer trust and product price have a significant positive influence on purchase decisions, both directly and indirectly through e-WOM. This confirms the vital role of user reviews and recommendations in the decision-making process. The study provides strategic implications for e-commerce platforms and guidance for consumers. In addition, this study also provides guidance for consumers in considering factors that influence purchasing decisions on online platforms and educate them to be more careful in assessing available information before making a purchase. Overall, the results of this study underscore the important role of consumer trust, product price, and e-WOM in shaping purchasing decisions on e-commerce platforms.

Adi Hermawansyah; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Marketing Mix strategy is a combination of various marketing elements that include product, price, distribution place, and promotion. The Marketing Mix strategy, also known as the marketing mix is a concept in marketing that explains four main elements that must be managed in an integrated manner to achieve marketing objectives. In general practice, the using of QRIS is a payment standard using a QR code developed by Bank Indonesia and the Indonesian Payment System Association to simplify and accelerate digital transactions. Through VOSviewer analysis, the implementation of QRIS can have a positive impact on the operations and business performance of MSMEs, and the marketing mix strategy in the context of business digitalization becomes an important approach to maintaining MSME competitiveness. The results of the VOSviewer visual map analysis and the review of previous State of the Art research indicate that most existing studies still focus on aspects of QRIS adoption and transaction efficiency alone. These studies generally highlight how digital payment system is able to  improve the speed, security, and convenience of transactions but have not yet widely linked them directly to marketing mix strategies and consumer purchasing decisions. This indicates a research gap in understanding the role of QRIS is not only as a transaction tool but also as part of the marketing strategy that influences consumer behaviour.

Dewi Yasmine Ammaratih; Anggraeny Puspaningtyas; Eddy Wahyudi

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The main problem in empowering fish farming communities in Dawuhan Village, Poncokusumo District, Malang Regency is how to empower communities through the Peti Koin Bermantra Program in Dawuhan Village, Malang Regency, such as low managerial capacity, weather constraints, high feed prices, and limited market access, which have an impact on the suboptimal economic improvement of the community. This study aims to analyze the implementation of the Peti Koin Bermantra Program in empowering fish farming communities to improve their economic welfare. The study uses a qualitative method with a descriptive approach, as well as the community empowerment theory of Hashemi, Schuler, and Riley (1996). The results show that the Peti Koin Bermantra Program contributes positively to improving community welfare through eight empowerment indicators, such as increased mobility, small-scale purchasing power, ability to make larger purchases, involvement in major decisions, freedom, political and legal awareness, participation in public protests and political campaigns, economic security, and contribution to family support. The success of the program was supported by collaboration between facilitators, the East Java Provincial Marine and Fisheries Service, and the Malang Regency Fisheries Service, although there were still obstacles in terms of capital, group management, and product innovation. To support the sustainability of the program,

Dila Agustina Ramadani; Ari Susanti

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of price and product quality on purchasing decisions for personal care products manufactured by PT Mandom Indonesia Tbk. The topic was chosen in response to increasingly intense competition in the cosmetics industry, along with a decline in sales performance of several Mandom products, which highlights the need for the company to better understand key factors affecting consumer purchasing behavior. The research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who use Mandom products, selected through purposive sampling. Prior to analysis, the research instruments were tested for validity and reliability to ensure the accuracy and consistency of the data. The data were then analyzed using multiple linear regression techniques. The results indicate that price has a positive and significant effect on purchasing decisions and is the most dominant influencing factor. This finding suggests that consumers place strong emphasis on the suitability between price and perceived benefits when making purchasing decisions. Product quality also shows a positive and significant influence, although its effect is relatively smaller compared to price. Simultaneously, price and product quality explain a portion of the variation in purchasing decisions, while other factors outside the study also contribute. Based on these findings, PT Mandom Indonesia Tbk is advised to prioritize competitive pricing strategies while consistently maintaining product quality to enhance purchase intentions and strengthen consumer loyalty.

Mika Lestari; Qayla Sa’adatu Gina; Salsa Dzakia Fitriani; Endah Ayu Atika; Nur Nadya Anggraeni +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.

Nur Fadhilah Ahmadah; Mustofa Mustofa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, small, and medium enterprises (MSMEs) play an important role in the Indonesian economy, both in creating jobs and strengthening the national economy. However, amid the rapid pace of digital technology development, MSMEs cannot rely solely on traditional methods such as manual or offline marketing. Indonesia is a country with a Muslim majority population. This presents a huge opportunity for the Muslim fashion industry, including the Nibras brand located in Sooko Mojokerto. This study aims to examine in depth the application of sharia marketing strategies through the 7Ps at Nibras House Sooko Mojokerto, as well as its implementation in digital marketing. The research method used a descriptive qualitative approach through interviews with the owner and employees of Nibras House Sooko Mojokerto. The results show that Nibras House Sooko Mojokerto has implemented sharia principles in all aspects of marketing with sharia-compliant products, fair prices, honest promotions, strategic locations, good staff, fast and responsive service processes, and good customer reviews. Additionally, Nibras House Sooko Mojokerto utilizes digital marketing through e-commerce and social media to expand its market and strengthen its competitiveness against new Muslim brands.

I Gusti Ketut Agung Pramesta Abhirama; I Gst. Ngurah Jaya Agung Widagda K

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The decline in sales of UD Swasta Nulus in the 2022–2024 period and the increasing competition in the printing business in Denpasar City are phenomena related to consumer purchasing decisions. This study aims to analyze the influence of product quality, price, and promotion on consumer purchasing decisions of UD Swasta Nulus in Denpasar. This study is associative-causal with a quantitative approach. The study population consisted of 385 active consumers, with a sample of 80 respondents determined using the Slovin formula. Primary data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression. The results showed that product quality had a positive and significant effect on purchasing decisions. The price variable also had a positive and significant effect on purchasing decisions. In addition, promotion had the most dominant influence on purchasing decisions, with the highest beta value and coefficient compared to other variables. Simultaneously, the three independent variables had a positive and significant effect on consumer purchasing decisions of UD Swasta Nulus. This study enriches the empirical discourse in service marketing management, particularly in the printing sector, by emphasizing the importance of the marketing mix consisting of product quality, price, and promotion in shaping consumer purchasing decisions. Practically, these findings are expected to provide insights for UD Swasta Nulus in formulating more effective marketing strategies, especially through improving print quality, setting competitive prices, and strengthening digital-based promotional strategies to reach wider consumer segments.

Nurlita, Naeni Indah; Farid, Nila Maulidya; Sari, Winda Kartika; Raharja, Mahardhika Cipta; Hidayat, Ma’ruf

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore how religious Muslim students interpret halal labels on product packaging and how these interpretations influence their consumption behavior. In the context of increasing awareness of halal product importance, halal labeling is not just a symbol of religious law, but also a guarantee of quality, safety, and trust. The research uses a descriptive qualitative method phenomenological approach, involving students from UIN Prof. K.H. Saifuddin Zuhri Purwokerto who were selected through purposive sampling. Data was collected through semi-structured interviews, literature study, and documentation, then analyzed using thematic analysis. The findings reveal that highly religious students tend to be more selective, careful, and responsible in choosing products, prioritizing those with halal certification even when priced higher. The halal label provides psychological comfort and certainty that the product aligns with Islamic principles. Additionally, a strong understanding of halal labels increases consumer loyalty and supports the growth of the halal industry through rising demand for certified products. Thus, the halal label plays a significant role in shaping the consumption patterns of religious Muslim students and contributes to the broader development of the halal industry in Indonesia.

Mika Lestari; Qayla Sa’adatu Gina; Salsa Dzakia Fitriani; Endah Ayu Atika; Nur Nadya Anggraeni +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.

Ade Widiyanti; Agus Zahron Idris; Chara Pratami Tidespania Tubarad

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.