Publication Search

Exchange rates are a crucial indicator in an open economy, playing a significant role in influencing international trade, investment flows, and overall macroeconomic stability. This study aims to analyze the impact of rupiah exchange rate fluctuations on Indonesia’s economic growth during the period 2014–2023. The research employs a descriptive qualitative approach using secondary data obtained from official publications of Statistics Indonesia and Bank Indonesia. The main variables analyzed include the rupiah exchange rate against the United States dollar and Indonesia’s economic growth. The findings indicate that exchange rate movements are closely related to economic growth dynamics, particularly through international trade mechanisms, production costs, and the stability of the real sector. Depreciation of the exchange rate tends to enhance export competitiveness, but it may also trigger inflation due to rising import prices. Conversely, appreciation can help control inflation but may weaken export competitiveness. Therefore, maintaining exchange rate stability is essential to support sustainable economic growth and strengthen national economic resilience.

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Strengthening the family economy through the development of productive household-based businesses is an important strategy in supporting sustainable rural community development. This approach is considered effective because it utilizes the potential of local resources and involves the active role of family members, especially housewives, in economic activities. One form of business that is relatively easy to implement is the production of hygienic laundry soap, considering the simple manufacturing process, affordable production costs, and has a relatively stable level of market need and demand. These conditions make this business an opportunity to be developed as a productive household economic activity. This study aims to analyze the implementation of home-based hygienic laundry soap production training and examine its impact on improving the skills and economic independence of housewives in Jambur Village, Padang Matinggi . The focus of the study is directed at the training process, the level of understanding of participants, and changes in attitudes and economic capabilities after participating in the activity. The approach used in this study is a descriptive qualitative method, which allows researchers to obtain an in-depth picture of the program implementation and participants' experiences. Data collection techniques are carried out through direct observation, interviews with participants and related parties, and documentation of activities to support research data. The research results show that the training on making hygienic laundry soap had a positive impact on improving the knowledge and skills of housewives in producing safe, hygienic, and marketable soap. Participants not only understood the production stages but also learned how to make soap independently. Furthermore, the training fostered entrepreneurial motivation and awareness of home-based business opportunities, thereby opening up opportunities to increase family income. Therefore, this training program significantly contributes to women's empowerment and strengthening family economies at the village level through the development of productive, home-based businesses.

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

Climate change and environmental degradation have negatively impacted mankind's sustainable development. The concept of green entrepreneurship has gradually been accepted by society, including ecoprint batik. Through the application of zero waste, ecoprint batik production offers a strategy that is in line with the principles of green entrepreneurship. This study aims to analyze the application of zero waste to the efficiency of eco-print batik production in the context of green entrepreneurship. The method used in this study is a qualitative approach with secondary data collection on batik business actors in Sragen. The data obtained were then analyzed using descriptive analysis to identify the analysis of the application of zero waste in batik innovation towards green entrepreneurship efforts. The results of the study indicate that the application of zero waste in eco-print batik production has a significant impact on production efficiency, especially in reducing waste and optimizing the use of raw materials. However, there are several obstacles such as higher production costs, limited supply of natural raw materials, and low consumer awareness of the added value of zero waste-based batik. Policy support and incentive programs from the Government are also very important to encourage the sustainability of eco-print batik businesses based on green entrepreneurship.

Pineapple is one of Indonesia's top three fruit commodities in terms of production volume. In 2022, Indonesia became the world's largest pineapple producer. Pineapple production in Indonesia has fluctuated but has generally shown an increasing and stable trend from 2013 to 2023, with expectations of continued growth. This study aims to analyze the influence of production, the wholesale price index, exchange rates, and export prices on Indonesia's pineapple export volume from 2013 to 2023. This research utilizes secondary time-series data on a quarterly basis, analyzed using multiple linear regression and classical assumption tests. The results indicate that production, the wholesale price index, exchange rates, and export prices simultaneously influence Indonesia's pineapple export volume. Partially, production and exchange rates have a positive but statistically insignificant effect on export volume, while the wholesale price index and export prices have a negative yet statistically significant impact. These findings highlight the importance of policies that can reduce production costs to enhance the competitiveness of Indonesian pineapples in the international market. Through synergy between the government, exporters, and farmers, it is expected that Indonesia's pineapple exports will continue to grow sustainably.

This research uses a descriptive qualitative approach to understand the relationship between capital, production costs, and income of MSMEs based on the experience and perspective of an entrepreneur. The subjects of this research are the owners or managers of MSMEs engaged in various sectors, such as food, crafts, and trade. The data collection techniques in this research used interviews, observation, and documentation techniques. This research data analysis technique uses data reduction, data presentation and conclusion drawing. This research shows that capital management and production cost efficiency play an important role in determining the income of MSMEs, adequate capital support allows entrepreneurs to increase their production capacity and quality, while efficient production cost management ensures the sustainability of a business. External factors, such as accessing and utilizing technology, are also something that can drive the success of MSMEs.

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market

This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportunities to enhance cost-efficiency in production. The findings are expected to support improved decision-making in cost management and pricing strategies within the Small and Medium Enterprises (SME) sector.  

This research was conducted at IKM Batik Rasya. The aim of this research is to find out how to calculate the production costs of abstract batik cloth at IKM Batik Rasya and to find out how to calculate the production costs of abstract batik cloth in accordance with the order system. This research uses descriptive research with a qualitative approach. The analysis carried out is calculating the current cost of production by determining the Job Order Costing method, then comparing the calculation rate for the cost of production with the previous method. This research data was obtained from observations, interviews and documentation with the owner of IKM Batik Rasya. The results of the research show that from calculations using the Job Order Costing method, when compared with the rates set by the IKM Batik Rasya, calculations using the Job Order Costing method provide calculation results for the basic production cost of job order costing of IDR 38,976,000.00 with a price per unit of IDR 194.880,00, while the total calculation for the IKM Batik Rasya cost of production is IDR 35.422.000,00 with a price per unit of IDR 177.110,00, so the difference in calculation between the two is IDR 3,554,000.00

Calculating production costs is more precise and accurate using the full costing method. Therefore, the entire purchasing process includes in detail all costs used in the production process. The purpose of this writing is to identify the production categories used during production as well as understand and compare how costs are paid in calculating production costs with CV ABC and existing theory. The data is used as primary data. Primary data was obtained through work visits and interviews with business owners. The writing results show that in calculating production costs there are differences in total production costs caused by the company's lack of flexibility in grouping production costs so that the calculations do not reflect the correct value.

This research aims to analyze the income, profits and feasibility of the gibas goat farming business in Nglumber Village, Kepohbaru District, Bojonegoro Regency. This research used as informants 6 gibas goat entrepreneurs in Nglumber Village, Kepohbaru District, Bojonegoro Regency. The analytical tools used in this research are total production costs, revenues, profits and business feasibility. The results obtained from this research are that the average total production costs incurred are IDR 112,362,000 month, the average revenue obtained is IDR 79,916,667/month, and the average profit obtained is IDR 9,430,461/month. The results of calculating 3 (three) feasibility parameters for 6 gibas goat livestock entrepreneurs in Nglumber Village, Kepohbaru District, Bojonegoro Regency, can be seen that the R/C ratio obtained an average value of 1.3 > 1, the B/C ratio obtained an average value equal to 0.13 > 0, and ROI obtained an average value of 7%. Therefore, the gibas goat farming business in Nglumber Village, Kepohbaru District, Bojonegoro Regency is feasible.

Unemployment and inflation are two main issues that affect economic and social stability in Gorontalo Regency. This study aims to analyze the factors that influence unemployment and inflation rates in the region. Qualitative research methods were used by conducting in-depth interviews with various stakeholders, including workers, entrepreneurs and district governments. The results of the analysis show that factors such as lack of workforce skills, lack of available jobs, rising production costs, and fluctuations in commodity prices contribute to high levels of unemployment and inflation. Evaluation of the limitations of previous studies reveals that the lack of in-depth analysis of the factors underlying these two issues is one of the main weaknesses. Based on the research results, it is recommended that local governments adopt a holistic and integrated approach in overcoming these two problems, by strengthening cross-sector collaboration and implementing effective policies in controlling inflation and increasing employment opportunities. Further research needs to be conducted to evaluate the impact of implementing the proposed policies over a longer period.