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Oktavia, Nova; Firayanti, Yuni; Mahardika, Tubagus

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In this modern technological era, many organizations conduct fundraising activities through charity programs. One such organization is Baitulmaal Munzalan Indonesia, Pontianak Branch, which organizes a charity market program to collect funds or goods that can be used to help people obtain the items they need at affordable prices.This study aims to analyze the various marketing strategies used in the charity market program of Baitulmaal Munzalan Indonesia, Pontianak Branch. The research involved 10 informants, consisting of 1 employee of Baitulmaal Munzalan Indonesia, Pontianak Branch, and 9 consumers of the charity market. The researcher employed a qualitative research method by conducting a case study on the selected object. The data collection techniques used in this study included documentation, interview and observation. The purpose of this study was to identify the marketing strategies of the charity market program and to explore ways to improve them. The result of this research suggest that the charity market program applies seven marketing strategies, namely segmentation, targeting, positioning, promotion, place, product, and price. The marketing strategies of the charity market at Baitulmaal Munzalan Indonesia, Pontianak Branch, already cover many important aspects and demonstrate good potential. However, there are still some elements that need to be refined and added in order to make the strategies more effective and attract greater community participation

Na’ilah Syakirah Febriana; Lintang Pramudhita; Dinda Septiana; Sara Imelda Susanti; Fitri Komariyah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.