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Dita Novia Hidayat; Fahra Nurarsyifah; Intan Nur Zakiah; Mirah Sekar Arum; Ujang Suherman

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.

Alamsa Alamsa; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

Yashinta Putri Dwi Astuti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

Matius Kalatiku

International Journal of Christian Education and Philosophical Inquiry 2024 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Collaborative innovation has become crucial for organizations that wish to stay relevant and competitive in the quickly evolving digital age. There are plenty of opportunities, but there are also several obstacles to overcome. Information and data security in a digital world vulnerable to cyberattacks is one of the biggest problems. Sophisticated security measures must be implemented by organizations to safeguard confidential data that is shared among team members. Resistance to change is also an obstacle that needs to be overcome. When organizations adopt new technology, employees often face difficulties adapting. Organisations can create more efficient and effective solutions with the latest technologies, such as artificial intelligence and data analysis. Collaboration across industries and disciplines enables a holistic approach to solving complex problems. By understanding and overcoming existing challenges, organizations can harness the potential of collaborative innovation in the digital era to create added value, increase efficiency, and ensure business continuity in an ever-changing world.

Kukuh Handojo; Sudarmiatin Sudarmiatin; Wening Patmi Rahayu

Jurnal Bisnis Kreatif dan Inovatif 2024 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The purpose of this study is to determine the application of Entrepreneurial marketing in Gombengsari POKDARWIS MSMEs using a qualitative approach through in-depth interview methods at the manager of the Gombengsari POKDARWIS MSMEs. Researchers want to obtain an overview related to the application of the concept of Entrepreneurial marketing in ensuring business continuity in the tourism sector, especially wellbeing tourism as one of the leading tours in the Gombengsari Banyuwangi area. The concept of Entrepreneurial marketing as a strategy that combines skills and understanding of entrepreneurship and marketing as a whole related to creative and unplanned marketing activities in an increasingly competitive and unstable business environment so that it is expected that Entrepreneurial marketing will be one of the main factors in maintaining and developing strategies for business continuity in the tourism sector which is very vulnerable to changes both social and economic and political. Based on interviews and findings at POKDARWIS Gombengsari MSMEs, the application of entrepreneurial marketing really helps these MSMEs to survive and bounce back after experiencing a decline and even a vacuum during the pandemic by combining creativity and understanding of consumers who have visited, a new program is created that is more attractive to tourists who have never previously offered the new program. Keyword : Entrepreneurial marketing, business sustainability, wellbeing tourism

Hala Abdul Ameer Dhahir; Ahmed Rahi Abed; Nuha Aadi Abd Ali

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

Jordan Ang Saputra

Majelis : Jurnal Hukum Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Corruption is one of the biggest challenges for many companies in various industries. Implementing an anti-corruption policy is an important step in maintaining integrity, reputation and continuity of the institution. This article explains how companies can design and implement effective anti-corruption policies. Key elements of this policy include employee training, internal audits, transparency of business processes, and the application of strict sanctions for violations. Furthermore, a culture of integrity in the work environment must be built through good examples from top management. Technology can also facilitate monitoring and oversight and reduce the risk of corruption. With strict guidelines and the support of all stakeholders within the company, anti-corruption efforts can be implemented more effectively and help companies achieve sustainable growth.

Muhammad Kosim; Nur Azis; Windi Windi; Nining Yuningsih

ARDHI : Jurnal Pengabdian Dalam Negri 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Micro, Small and Medium Enterprises (MSMEs) play an important role in the economy, but often find obstacles in coping with risks and adjusting to market changes. Lack of knowledge and skills in risk management can affect the sustainability of a business, especially in the midst of increasingly complicated market changes. This community service activity aims to strengthen the ability of MSME human resources (HR) to manage risks and formulate strategies to adapt to changes in the market. This activity was carried out in Central Cikarang MSMEs using interactive training and mentoring methods. The material presented consisted of an introduction to business risks, strategies to reduce risks, and adjustment actions to changes in the market, which include aspects of technology, regulations, and consumption patterns. The method applied was a combination of theory and case analysis related to the situation of MSMEs in the area. The results of the activity showed that there was an increase in the participants' understanding and awareness of the significance of risk management to maintain business continuity. Participants also gained practical skills in recognizing risks and designing adaptation plans that are suitable for the business situation they face. Through this activity, it is hoped that MSMEs can become stronger in the face of market uncertainty and be able to grow sustainably.

Ginting, Ronaldo Divalo; Pasaribu, Sadrakh Agus Syahputra

Sinar Kasih: Jurnal Pendidikan Agama dan Filsafat 2024 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

In the context of the existence and function of the church, as well as within the scope of the clergy's duties, the question of ethical and pastoral legitimacy for a pastor to own and manage a business or venture that provides additional income outside the church institution continues to be the subject of ongoing discussion. There are views that are skeptical of this practice, arguing that the position of clergy as business owners can give rise to potential conflicts of interest, where business decisions and activities can potentially conflict with the principles and doctrines of the religion they adhere to. In order to explore this issue further, researchers are interested in conducting a biblical study, with a special focus on Pauline narratives related to this topic. The methodological approach adopted in this research is qualitative, with data collection carried out through extensive literature analysis. The findings of this research indicate that Paul does not seem to oppose the concept of bi-vocationalism. In contrast, the practice of clergy holding secular jobs in addition to their ministry duties may be considered a viable strategy, especially for smaller churches, as a means of supporting the continuity of their ministry.

Fransisco Friadi Pasaribu; Puspita Rama Nopiana

The purpose of this research was to identify the influence of profitability, debt to equity and sales growth on financial distress in companies listed on the Indonesia Stock Exchange (BEI). The dependent variable tested is financial distress which is calculated using the Altman Z-score. Companies listed on the Indonesia Stock Exchange (BEI) face a number of economic and financial challenges that require careful risk management strategies. One of the main challenges that can threaten business continuity is the risk of financial difficulties. The research applies a purposive sampling method. The research sample consisted of 70 data or the equivalent of 14 companies listed on the IDX in the mining sector for the 2018-2022 period. The data analysis method used is multiple linear regression analysis with SPSS 20 application tools. The results of statistical test research show that profitability has a significant effect on financial distress because the significance value is <0.05, while debt to equity and sales growth have a positive and no effect. significant for financial distress because the significance value is >0.05. The results of the F statistical test show that profitability, debt to equity and sales growth have a significant and equal effect on financial distress because the significance value shows <0.05.

Astohar Astohar; Mirna Dyah Praptitorini; Maulana Ihsan Yusufi Suyatno; Jumlatul Aulia

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

Micro, Small and Medium Enterprises (MSMEs) are the supporting sector of the country's economy and are able to survive in any conditions, including when the economic crisis hits. MSME business development is very necessary so that performance can always be improved and business continuity can be maintained. The results of a preliminary survey on MSMEs in Semarang City show that the average financial performance of MSMEs is still fluctuating (up and down). Based on phenomena and research gaps (developing) research by adding financial literacy variables. The object of this research was carried out on MSMEs in Semarang City with a final sample size of 144 using the cluster random sampling method (per sub-district). The analysis tool uses a regression equation test with a mediation test using the Sobel test. The research results show that the variables fintech, financial literacy, financial inclusion of MSMEs and MSME performance in Semarang City have sufficient values ​​in the interval 2.33 to 3.65, with MSME performance with the highest average. The fintech and financial literacy variables have been proven to have a positive and significant effect on the financial inclusion of MSMEs in Semarang City. Fintech, financial literacy and financial inclusion of MSMEs have proven to influence the performance of MSMEs in Semarang City. MSME financial inclusion has been proven to mediate the influence of financial literacy on MSME performance in Semarang City, however, financial inclusion has not been proven to mediate the influence of fintech on MSME performance.

Enny Istanti

International Journal of Management and Strategic Business Leadership 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In efforts to manage existing resources, many problems are encountered, because not all resources are available in abundance.  There may be difficulties in obtaining these resources, such as funding sources.      Machines and also limited management skills.  One of these resources or resource factors is the human factor.      Without humans it is impossible to carry out an activity, therefore, to ensure the continuity of the business activity, it is very necessary to pay attention to human resources as a determining factor for the smoothness and success of the company, in achieving the company's predetermined goals.  Therefore it requires special handling in its management, both regarding planning, procurement and development. To procure these workers, good selection is needed, even though there are workers who need work and on the other hand the company needs them, the company does not just attract workers haphazardly.  If the process of procuring workers in a company is not paid enough attention, it is likely that the workers obtained will be less capable and skilled, and less able to be developed. This can lead to many errors in carrying out tasks which will affect work productivity within the company.  To avoid the losses mentioned above, companies must try to obtain capable and skilled workers and must make the best use of them.

Claudensia Yuli Lolan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.

Muhammad Doni; Sissah Sissah; Eri Nofriza

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

There are three issues studied in this thesis, namely: The role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, procedures for distributing Micro Business Productive Fund Assistance (BPUM) to MSMEs, and maintaining business continuity during the Covid-19 pandemic. The aim of this research is to determine the role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, to find out the procedures for distributing Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs and to find out how to maintain business continuity during the Covid-19 pandemic in the sub-district. Tungkal Ilir in 2020 and 2021. To reveal this problem in depth and comprehensively, researchers used a qualitative approach by collecting data using observation, interviews and documentation. The data analysis technique used is field analysis using the Miles and Huberman interactive model including data reduction, data display, data verification. From the research results, it can be concluded that the role and potential of BPUM are: The BPUM program will be a temporary buffer for micro businesses to reduce the negative impact of social restrictions/pandemic, encouragement to increase MSME data, accuracy of targeting of aid distribution and encouragement to BPUM beneficiaries related to licensing, certification and taxation systems. The procedures for distributing BPUM are listed in Chapter IV, Article 7 of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 6 of 2020 concerning General Guidelines for National Support for Economic Recovery in the context of threats that endanger the nation's economy and saving the national economy during the COVID-19 virus. And there are three factors that play a role in maintaining business continuity during the COVID-19 pandemic, namely the ability to innovate, manage customers and return on investment.

Ali Muddin Ritonga; Yudas Tadius Andi Candra

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In order to maintain business continuity and growth, Micro, Small and Medium Enterprises (MSMEs) need assistance in preparing financial reports. The importance of assistance in preparing financial reports for Micro, Small and Medium Enterprises (MSMEs), especially for Toko Laras Barokah and Laundry Care is included in this activity. Accurate and timely financial reports are very important for MSMEs to run and develop their companies. This research uses a qualitative methodology by providing direct support to the two MSMEs in preparing their financial reports. The aim of this coaching activity is to perfect the accounting procedures of MSME owners and increase their awareness of the importance of financial reports. The findings of this research show how good mentoring can improve the quality of MSME financial reports, which will facilitate better business decision making and increase access to funding and other resources.

Muhammad Irham; Agustina Mutia; Fauzan Ramli

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2024 LPPM Universitas Sains dan Teknologi Komputer

MSMEs have a large contribution to regional income and state income, play a role in reducing the unemployment rate because of their labor-intensive nature, this business can absorb a lot of workers. Micro, Small and Medium Enterprises (MSMEs) can improve the standard of living of many people. The research aims to determine and analyze the influence of financial literacy and risk mitigation on the sustainability of MSMEs. Using quantitative methods of data analysis, Determinant Coefficient Test. The sample taken was 96 respondents who were MSMEs in Jambi City. Financial Literacy and Risk Mitigation together have a significant effect on sustainability. It is proven that the adjusted R square value (coefficient of determination) is 0.443 or 44%. Shows that the influence of Financial Literacy and Risk Mitigation on the Sustainability of MSMEs has an influence of 44% and the remaining 56% is influenced by other variables outside this research.

Violita Grace M; Anna Charlita Lay; Anas Tasya Hastin Hardini; Bunga Astha Rizky

Jurnal Bintang Manajemen (JUBIMA) 2024 Pusat Riset dan Inovasi Nasional

Human resource planning is the first thing an organization or company must do when the company seeks better human resource management. All organizations or companies must determine their future with various different plans following current developments. Currently, changes are occurring quite rapidly, so organizations or companies must be able to keep up with the changes that are occurring quickly and precisely. Organizations or companies must be able to anticipate and adapt to change. Therefore, personnel planning is becoming increasingly important for companies, because the era of globalization, new technologies and organizational change processes overshadow organizational life repeatedly. An organization that is not supported by employees with good quantity, quality, strategy and function, of course the organization will find it difficult to maintain and develop its existence in the future, so that personal planning is successful. Human resource (HR) planning plays a crucial role in organizational success by ensuring the continuity of efficient and effective operations. In the context of globalization and rapid change, HR planning is becoming increasingly important to identify the need for quality and visionary human resources. The unique characteristics of an organization are also a focus in this abstract, where a unique business strategy can become a competitive advantage that is difficult for competitors to imitate. Evaluation of employee performance based on industry principles and the influence of organizational politics as well as a poor evaluation system on employees are also highlighted in this abstract. By understanding the critical challenges facing organizations, including in the context of globalization, HR planning can help organizations to strengthen their position in global competition and face change more adaptively.

Niken Eka Angelina; Wayu Febiyansastin; Gideon Faith S

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2024 International Forum of Researchers and Lecturers

Brand is an important element of a company's identity and success. As business competition becomes increasingly fierce, legal protection of brands becomes very important to maintain business continuity. This article examines the urgency of brand protection through a case study of the MS Glow and PS Glow brands. The main focus is on legal protection of brands to prevent actions that infringe intellectual property rights, avoid financial losses and maintain brand integrity. By analyzing this case, this article highlights the importance of effective laws in protecting the interests of brand owners, encouraging innovation, and ensuring fairness in a dynamic business environment.  

Rahmadi Idris Pasaribu; Fajar Agung Leksmana; Yochi Cristhofen Laia; Putri Kemala Dewi Lubis; Rossy Pratiwi Sihombing

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate the identification, assessment, and control of operational risks in the travel industry, with a focus on PT Yuk Kita Tour. Direct observation and interview methods are used to identify the risks faced by the company. Risk assessment is conducted by considering the likelihood of occurrence and its impact on the company's operations, followed by appropriate mitigation strategies. The analysis results show that risks such as online booking system disruptions, lack of staff training, currency exchange rate fluctuations, regulatory changes, natural disasters, disease outbreaks, transportation delays, and terrorism threats affect operational efficiency and customer satisfaction.To control these risks, PT Yuk Kita Tour implements a comprehensive mitigation strategy, including improved cybersecurity systems, staff training programs, currency hedging strategies, active regulatory monitoring, travel insurance, strict health policies, cooperation with transportation operators, and clear security information to customers. The implementation of these risk control strategies has had a positive impact on the company's performance, with year-on-year increases in revenue and customer satisfaction. This study provides insights into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control is possible. This study provides insight into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control can improve operational efficiency and customer satisfaction. The practical implication of this study is the importance of continuously monitoring existing risks, adapting control strategies, and involving stakeholders in risk management to ensure sustainable business continuity and superior customer service in a dynamic business environment.

Avrilia Ayunia Widyaningrum; Destya Fitri Andini; Dian Putri Wulandari; Jihan Nur Afiyah; Lusiana Prastiwi +1 more

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In a rapidly evolving business world with the support of technology, companies must adopt effective strategies to stay competitive. One very helpful tool is SWOT Analysis or stands for Strengths, Weaknesses, Opportunities, Threats Analysis, which requires companies to identify internal strengths and external opportunities in order tol achieve comlpetitive advalntage. Thisl study aimls lto explore the role of SWOT Analysis in recognizing relevant strengths and opportunities for companies, assessing their impact on management decision making, and analyzing challenges and opportunities in their application in the digital era and globalization. SWOT analysis helps companies in designing effective strategies to achieve competitive advantage and maintain business continuity in the midst of fierce competition. The research method used is a systematic literature review, which includes the collection and analysis of data from various literatures. The results of the discussion show that SWOT Analysis is very important in helping companies formulate effective strategies by considering internal and external factors. In addition, the digital age and globalization bring challenges such as changing consumer preferences and increased competition, but also offer opportunities for market expansion and cross-border partnerships. Therefore, SWOT Analysis is an important tool in helping companies make strategic decisions to improve competitiveness in a dynamic global market.