Publication Search

Salt is a strategic commodity that is needed for various things, both used for food production and non-food production. As a food, salt is consumed by almost all humans in the world. Because of the importance of salt function for health, the government has made it an object to add iodine which is urgently needed to prevent various health problems. Various efforts have been made to increase salt production, including the People's Salt Business Empowerment Program (PUGAR). Reminding Pamekasan Regency is one of the districts in Madura which is one of the largest centers for producing people's salt in East Java. The legal basis underlying the implementation of the PUGAR Program refers to the Regulation of the Minister of Marine Affairs and Fisheries of the Republic of Indonesia No. 41/MEN/2011 concerning Guidelines for the Implementation of the Marine and Fisheries Independent Community Empowerment Program in 2011. This research aims to obtain an analysis of the People's Salt Business Empowerment Program (PUGAR) in Pamekasan district.

This study aims to analyzes the management of beef cattle maintenance in Pematang Sijonam Village, Perbaungan District, using a survey method through interviews and observations of farmers. Data includes maintenance techniques, feed quality, livestock health, and management practices that affect productivity. The results show that farmers are still using traditional techniques and facing obstacles in providing quality feed and managing livestock health. Factors such as farmer knowledge, skills, resource availability, and government support greatly affect the success of maintenance management. To increase the productivity and welfare of farmers, it is necessary to increase knowledge and skills through training, as well as government support in providing adequate resources and maintenance facilities.

D2 Farm business is a business engaged in the production of broilers. This study aims to determine the level of income and financial feasibility of the D2 farm broiler business based on the criteria (R / C Ratio) and (B / C Ratio) in one year of production, which was carried out in November 2024. The location of this research was determined purposively (Purposive Sampling). The results showed that the income received by the D2 farm broiler business in one year was Rp. 486,606,603, the R / C Ratio was 5.23 and the results of the B / C Ratio calculation were 3.31, which means that the D2 farm broiler business is feasible to develop.

Micro, Small, and Medium Enterprises (MSMEs) are types of economic activities managed by individuals, community groups, or families. Economic development has a major influence on businesses that are included in the national economic sector. Most of the country's income comes from small-scale economic activities. MSMEs have a very important role in advancing the economy both at the regional and national levels. The purpose of this study is to analyze the implementation of a simple bookkeeping system in micro and small businesses at the Kurnia Flower Shop, East Nusa Tenggara. The method used is a qualitative type with a case study type. Data were collected through interviews. The results show that the Kurnia Flower Shop does not apply the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) in bookkeeping or financial reports that are still made using a cash basis, namely cash in and cash out manually (recorded in the book) and bookkeeping is done every day.

The unhealthy financial condition of 7 state-owned construction companies in Indonesia has prompted the Indonesian government to pursue mergers through the Ministry of State-Owned Enterprises. This study analyzes the impact of these mergers on the 7 state-owned construction companies in Indonesia based on the synergy theory. This research is a literature study that uses previous research findings as a basis to reinforce the impact of mergers analyzed based on the synergy theory. According to the results of the literature analysis conducted, the synergy theory suggests that merging the 7 state-owned construction companies can be expected to increase profitability and improve financial health. This is because mergers can enhance efficiency, and market power, and strengthen the companies financial condition.

Cattle farming is crucial to the economy, particularly in agricultural countries, providing meat, milk, and leather, as well as raw materials for related industries. In Indonesia, cattle farming is growing rapidly, with Perbaungan, Serdang Bedagai Regency, North Sumatra, showing significant development due to favorable conditions such as fertile land and abundant feed resources. This study evaluates the fattening of Madras cattle through field experiments, using a balanced mix of concentrate and grass. The results suggest that fattening cattle is a viable business, contributing to national beef production and food security. The total monthly production cost for 70 cattle is Rp 59,283,000, indicating economic feasibility for further development.

Manajemen inventaris bahan baku yang efisien sangat penting bagi kelangsungan operasional Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kuliner. Artikel ini membahas penerapan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) dalam manajemen inventaris bahan baku di Moon Cafe, salah satu UMKM di kota Batam. EOQ digunakan untuk menentukan jumlah pemesanan yang optimal, sehingga biaya pemesanan dan penyimpanan bahan baku dapat diminimalkan. Sementara itu, ROP berfungsi untuk menentukan titik pemesanan ulang bahan baku agar tidak terjadi kekurangan atau kelebihan stok. Melalui analisis data historis konsumsi bahan baku, penerapan metode ini diharapkan dapat meningkatkan efisiensi operasional Moon Cafe, mengurangi pemborosan biaya, serta meningkatkan ketersediaan bahan baku secara tepat waktu. Hasil penelitian menunjukkan bahwa dengan menggunakan EOQ dan ROP, Moon Cafe dapat mengoptimalkan proses pengadaan bahan baku, mengurangi biaya penyimpanan, serta memastikan kelancaran produksi dan pelayanan. Kata Kunci: Bahan Baku, Efisiensi, EOQ, Manajemen Inventaris, UMKM

Manajemen inventaris bahan baku yang efisien sangat penting bagi kelangsungan operasional Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kuliner. Artikel ini membahas penerapan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) dalam manajemen inventaris bahan baku di Moon Cafe, salah satu UMKM di kota Batam. EOQ digunakan untuk menentukan jumlah pemesanan yang optimal, sehingga biaya pemesanan dan penyimpanan bahan baku dapat diminimalkan. Sementara itu, ROP berfungsi untuk menentukan titik pemesanan ulang bahan baku agar tidak terjadi kekurangan atau kelebihan stok. Melalui analisis data historis konsumsi bahan baku, penerapan metode ini diharapkan dapat meningkatkan efisiensi operasional Moon Cafe, mengurangi pemborosan biaya, serta meningkatkan ketersediaan bahan baku secara tepat waktu. Hasil penelitian menunjukkan bahwa dengan menggunakan EOQ dan ROP, Moon Cafe dapat mengoptimalkan proses pengadaan bahan baku, mengurangi biaya penyimpanan, serta memastikan kelancaran produksi dan pelayanan. Kata Kunci: Bahan Baku, Efisiensi, EOQ, Manajemen Inventaris, UMKM

Trade liberalization has become an integral part of economic globalization, providing both opportunities and challenges for the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia. This study aims to analyze the impact of trade liberalization on MSMEs, including the opportunities it creates, the challenges faced, and the adaptive strategies that can be implemented. Using a qualitative approach based on literature reviews, this study explores various references related to the socio-economic impacts and policy implications for the MSME sector. The findings indicate that although trade liberalization opens broader market access and enhances innovation potential, MSMEs face significant challenges such as global competition, limited capital, and compliance with international quality standards. Therefore, inclusive policies and empowerment programs are essential to ensure MSMEs’ sustainability and equitable benefits from trade liberalization.

Indonesia is one of the world's main producers of cinnamon (Cinnamomum burmannii), but in the last five years, Indonesian cinnamon exports have decreased by around 10.13% per year. This decline is influenced by various factors that are closely related to competitiveness. As one of the plantation sub-sector commodities, cinnamon plays an important role in national economic development, especially in improving people's welfare. Cinnamon is used as an ingredient in food, beverages, medicines, cosmetics, and other industries. In addition to supporting income, this plant also contributes to environmental preservation, especially in river basins and conservation areas.Most of Indonesia's cinnamon exports come from areas such as Kerinci, West Sumatra, Central Java, and Yogyakarta, which are dominated by smallholder plantations. One of the MSMEs in Simarito Village, North Sumatra, is a cinnamon exporter with a capacity of 500-1000 tons per year. The success of this MSME is supported by the implementation of an effective STP (Segmentation, Targeting, Positioning) marketing strategy, product innovation, and a focus on quality and customer satisfaction. In an increasingly competitive market, developing marketing strategies and improving quality are the main keys to maintaining the sustainability of Indonesian cinnamon exports.

Micro, Small, and Medium Enterprises (MSMEs) have an important role in driving Indonesia's national economy, where the culinary sector is located. Ayam Penyet Budhe Sutet, a culinary MSME, faces a major challenge in its promotional strategy, limiting its visibility and customer reach. To overcome this, community service programs are implemented to increase competitiveness through a series of targeted initiatives, including redesigning banners, updating menu lists, creating promotional materials for social media, and registering business locations on Google Maps. These efforts aim to increase brand exposure, simplify operational processes, and attract more customers. The expected results include increased sales, increased market presence, and increased business sustainability, thereby contributing to the growth of Indonesia's culinary MSME sector

Masalah utama dalam sosialisasi ini adalah rendahnya pemahaman pemuda Karanglo tentang Pajak Pertambahan Nilai (PPN), terutama dalam konteks penerapan pada kegiatan ekonomi mereka. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan keterampilan mereka mengenai konsep dasar PPN, manfaatnya, serta tata cara penghitungan dan pelaporannya. Sosialisasi berlangsung selama satu bulan, diawali dengan observasi pada tanggal 4-10 Oktober, dilanjutkan dengan penyusunan materi pada tanggal 11-13 Oktober, pelaksanaan sosialisasi pada tanggal 3 November, dan evaluasi di hari yang sama. Metode yang digunakan mencakup observasi, penyusunan materi, penyampaian materi melalui diskusi interaktif dan simulasi, serta evaluasi untuk menilai hasil pemahaman peserta. Sebelum sosialisasi, pemuda Karanglo belum memahami konsep dasaar PPN, manfaat PPN serta kewajiban pelaporan dan setelah adanya sosialisasi ini hasilnya menunjukkan peningkatan pemahaman yang signifikan di kalangan pemuda Karanglo, meskipun beberapa peserta masih membutuhkan pendampingan untuk penerapan praktis.

Penelitian ini bertujuan untuk menyusun kalkulasi biaya standar sebagai alat pengendalian manajerial pada usaha jahit Frinof di Pematangsiantar. Biaya standar adalah estimasi biaya yang telah ditentukan sebelumnya untuk berbagai aktivitas produksi, yang berfungsi sebagai tolok ukur dalam pengendalian biaya dan evaluasi kinerja. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pengumpulan data melalu2i observasi langsung, wawancara, dan dokumentasi.Hasil penelitian menunjukkan bahwa penerapan kalkulasi biaya standar membantu usaha jahit Frinof dalam mengidentifikasi komponen biaya utama seperti biaya bahan baku, tenaga kerja langsung, dan overhead pabrik. Dengan adanya perbandingan antara biaya aktual dan biaya standar, pihak manajemen dapat mendeteksi variansi yang terjadi, baik positif maupun negatif, sehingga memungkinkan pengambilan keputusan yang lebih efektif dan efisien.

Young entrepreneurs in Karanglo Hamlet, Bantul, face difficulties in understanding and fulfilling tax obligations related to Income Tax Article 21 (PPh 21). This community service aims to increase their understanding of tax obligations, especially how to calculate Income Tax Article 21, through interactive approaches such as discussions and simulations of tax calculations. The socialization method was carried out for three days, namely on November 1-3, 2024, by involving the young generation who have businesses in the region as the main target. Before the activity, participants showed a low level of understanding of taxation, but after the socialization, there was a significant increase in their ability to understand and calculate Income Tax Article 21. This result emphasizes the importance of tax education to create a young generation that is tax-compliant and supports state revenue.

The beef cattle farming industry plays an important role in supporting food security and national economic growth. North Sumatra Province is an area with supportive geographical potential and great opportunities for developing this sector. However, several challenges such as low productivity, market competition, and infrastructure limitations still hinder its development. This study aims to analyze the potential and comparative advantages of North Sumatra Province in the development of beef cattle farming and to predict its growth in the future. The methods used are Location Quotient (LQ) analysis and the Growth Ratio Model (MRP). The data used are secondary data from the last three years (2020-2022) obtained from the Central Bureau of Statistics (BPS) of North Sumatra Province, the Directorate General of Livestock and Animal Health, and the North Sumatra Provincial Livestock Office. LQ analysis is used to identify leading commodities in the livestock sector, while MRP is used to predict the growth of the beef cattle industry. The analysis results show that several districts in North Sumatra, such as Deli Serdang, Simalungun, and Asahan, have an LQ greater than 1, indicating that beef cattle farming is a leading sector. Meanwhile, several districts, such as Langkat and Karo, have an LQ less than 1, indicating that this sector has not yet become a base for beef cattle farming. With an MRP of 4.0%, Simalungun shows the highest growth rate, followed by Deli Serdang and Asahan. This research provides an important overview of the potential and challenges of beef cattle farming in North Sumatra Province for appropriate policy-making and the future development of this sector.

Penelitian ini bertujuan untuk menghitung biaya proses penyusunan laporan keuangan pada Salon Pardede.  Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi.  Hasil penelitian menunjukkan rincian biaya proses penyusunan laporan keuangan, meliputi biaya tenaga kerja, biaya bahan dan peralatan, serta biaya operasional lainnya.  Analisis biaya proses ini diharapkan dapat memberikan informasi yang bermanfaat bagi Salon Pardede dalam meningkatkan efisiensi dan efektivitas pengelolaan keuangan.  Penelitian ini juga memberikan kontribusi pada pemahaman tentang pengelolaan biaya dalam konteks usaha salon kecantikan. Hasil penelitian diharapkan memberikan gambaran yang jelas mengenai struktur biaya penyusunan laporan keuangan di Salon Pardede, mengidentifikasi area-area yang potensial untuk penghematan biaya, dan memberikan rekomendasi strategi untuk meningkatkan efisiensi dan efektivitas proses pelaporan keuangan.

Penelitian ini bertujuan untuk menganalisis penerapan kalkulasi biaya standar sebagai alat pengendalian manajerial pada usaha Penjahit Vina di Pematangsiantar. Biaya standar digunakan untuk mempermudah perencanaan, pengendalian, dan evaluasi kinerja keuangan, serta mendukung pengambilan keputusan strategis dalam operasional usaha. Penelitian ini mengelompokkan komponen biaya menjadi biaya tetap, seperti sewa tempat, gaji karyawan tetap, dan penyusutan alat, serta biaya variabel yang mencakup bahan baku, benang, dan aksesori produksi. Hasil penelitian menunjukkan bahwa penerapan biaya standar membantu usaha dalam mengidentifikasi penyimpangan biaya aktual dari standar yang telah ditetapkan. Dengan demikian, pemilik usaha dapat lebih efektif mengontrol biaya p2roduksi, meningkatkan efisiensi, dan menetapkan harga jual yang kompetitif. Kesimpulan ini memberikan rekomendasi praktis bagi usaha kecil di sektor konveksi untuk memanfaatkan biaya standar sebagai alat manajerial yang mendukung keberlanjutan bisnis.

 In this study to see how small to medium-scale farmers face problems when developing beef cattle farming businesses in Perbaungan District, North Sumatra. The research utilised a descriptive survey to collect data through field observations, structured interviews and desk research. The research involved beef cattle farmers from various business scales. Livestock production, feed use and capital constraints were included in the quantitative and descriptive analyses.The results showed that low-quality feed, capital availability and technical knowledge affected livestock productivity in the area. Large-scale farmers use commercial feed to get better results, while small-scale farmers rely more on natural feed. Improved access to high-quality feed, technical training and low-interest business credit are some of the development plans. Thus, to achieve sustainability of the sector, beef cattle enterprise development requires a holistic approach with government support, continuous training and cooperation with relevant institutions.

To find out  the beef cattle business in Perbaungan sub-district is potentially profitable from a financial, social and environmental perspective. Primary data were collected through interviews with farmers and secondary data from relevant agencies. Descriptive-analytical method was used. Benefit-Cost Ratio (BCR), Net Present Value (NPV), and Internal Rate of Return (IRR) were used to assess business feasibility. The results showed that the beef cattle business is financially viable with a BCR value of 1.35, NPV of 25,000,000, and IRR of 18 per cent. In addition, the business has a positive impact on income generation, job creation, and farmer welfare. But there are some problems, such as changes in feed prices and cattle waste management. Even if feed prices and cattle selling prices change significantly, the business is still viable, according to the sensitivity analysis. To make the business more sustainable, the government should help through training programmes, feed subsidies and access to finance. Beef cattle enterprises have great potential to grow and have a positive impact on both the environment and the community if managed properly.

The development of digital technology has brought significant changes in the invitation industry, replacing conventional paper invitations with digital invitations that are more environmentally friendly and efficient. This study aims to analyze the business model of the Untukmu digital invitation business using the Business Model Canvas (BMC) framework. BMC includes nine key elements, namely customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures. The results of the analysis show that the personalization approach, interactive features such as RSVP and photo galleries, and digital promotion strategies through social media are the main competitive advantages of this business. This study also identifies the challenges faced, such as market competition and limitations of UI design, and provides strategic recommendations to overcome these obstacles. With this analysis, it is hoped that the Untukmu digital invitation business can increase its competitiveness and business sustainability.