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Analytics

Khotimah, Khosnol; Arga Christian Sitohang

Perkembangan industri fashion muslim di Surabaya yang pesat diiringi dengan persaingan yang ketat antar pedagang. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, harga, dan kreativitas terhadap pendapatan usaha pedagang fashion muslim di Pasar Atom Surabaya. Menggunakan pendekatan kuantitatif asosiatif, data primer diperoleh melalui kuesioner dari 50 responden yang dipilih dengan teknik purposive sampling. Analisis regresi linear berganda digunakan setelah uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas produk tidak berpengaruh signifikan terhadap pendapatan usaha (p=0,263), harga berpengaruh positif dan signifikan (p=0,000; B=0,565), dan kreativitas berpengaruh positif dan signifikan dengan koefisien tertinggi (p=0,000; B=0,633). Secara simultan ketiga variabel berpengaruh signifikan terhadap pendapatan usaha (F=61,629; p=0,000) dengan Adjusted R² sebesar 0,788. Temuan ini mengindikasikan bahwa dalam konteks pasar tradisional modern, kreativitas dan strategi harga lebih menentukan pendapatan dibandingkan kualitas produk. Implikasi manajerial bagi pedagang adalah memprioritaskan kreativitas dan fleksibilitas harga serta mempertahankan kualitas pada tingkat standar layak jual.

Andriyansah Setiawan; Tri Suseno Aji; Rosadi Rosadi; Muhammad Yusuf; Hanif Khairullah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

F Putra; Fifi Musfiroh; Raditya Raditya; Hani Nur Azkiya; Rizkita Mutiarani

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

Elvianti, Elisabeth; Mitan , Wilhelmina; Lamawitak , Paulus Libu

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study was conducted at Alok Market, Sikka Regency. The objectives of this study werw to identify the sources and utilization of traders’ business capital and to determine the influence of business capital on the income of market traders. The type of research employed was quantitative research. The population of this study consisted of traders at Alok Market, Sikka Regency. The research sample was selected using purposive sampling, with a total of 30 respondents. Data collection techniques used in this study included structured interviews (numerically based) and direct observation. The data analysis techniques applied were descriptive quantitative analysis and simple linear regression analysis. The results of the study indicated that 50-70% of business capital was obtained from traders’ own capital, while 30-45% originated from loan capital. In terms of capital utilization, 89% of the capital was used for asset investment and 80% for operational cost requirements. The findings of this study also confirmed that business capital had a significant influence on the income of traditional market traders.

Halawa, Pastiani Putri; Octafian, Ray

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.

Alda Rajwana; Jajad Sudrajat; Wanti Fitriati

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Peat characteristics include low fertility, high acidity, and poor drainage because it comes from the weathering of organic matter under anaerobic conditions. However, peat has environmental benefits such as absorbing carbon, water buffers, and providing habitat for various unique flora and fauna. The use of peat as agricultural land is widely used by farmers in Pontianak City because it has a very large peatland area with a traditional agricultural system. However, traditional farming will have local knowledge (local wisdom) as a way to minimize damage to the peat ecosystem as an adaptation effort. This study aims to examine the adaptation of peatland management in traditional farming in Pontianak City. The method used in this study is qualitative descriptive and multiple linear regression analysis. The number of research samples was 68 farmers. The results of the study showed that traditional farmers have paid attention to the sustainability of their farming to minimize environmental damage. The results of the study showed that the adaptations carried out were making wells to maintain water availability, using short-lived vegetables that require shallow drainage of 20-30 cm and are adaptive to peat, providing intensive shade, planting trees on empty land, cleaning intensive irrigation, providing ameliorant ash, lime, chicken manure intensively, and arranging planting patterns with diversification. The determining factors for peatland management adaptation include age, land area, length of farming, participation of fire-conscious communities, and intensity of participation in outreach.

Sofyan Hakim; Dian Ana Mutriqah; Hilmi Satria Himawan; Karina Awalia Zahra; Irdayani Sagita Anindi +2 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

Neysa Listiana Putri; Nuraini Kaloko; Nur Chaira Hafiza; Zainarti Zainarti

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Arnah Ritonga; Endang Lyfia Saragih; Grace Amelia Purba; Petra Putri Sarinah Pandiangan; Rizka Nabila Damanik

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study analyzes the application of the compound interest concept in evaluating capital growth among vegetable vendors at the MMTC Traditional Market in Medan, North Sumatra. The research highlights the low level of financial literacy among micro-entrepreneurs in Indonesia, which currently stands at only 38.03%, and its implications for business sustainability. Traditional market traders generally employ basic bookkeeping practices focused solely on daily cash flow, without considering the time value of money or the growth potential from systematic profit reinvestment. Using a mixed-methods approach, this study combines semi-structured interviews to explore existing financial management practices with quantitative modeling based on the discrete compound interest formula to simulate various capital growth scenarios. The analysis reveals that disciplined reinvestment strategies, even when initiated with modest capital and conservative growth rates, can lead to substantial capital accumulation within three to five years. Three primary barriers to capital growth were identified: limited understanding of financial mathematics, lack of long-term planning, and a tendency to prioritize immediate consumption over investment. This research underscores the transformative potential of compound interest principles for micro-enterprise development and recommends practical financial literacy training along with supportive financial ecosystems that encourage sustainable reinvestment practices.

Haryati, Tati; Devi Maya Sofa

Penelitian ini bertujuan untuk mengananlisis penerapan dan efektivitas SIA khususnya implementasi sisitem informasi akuntansi pada usaha Toko Kelontong Tradisional Mang Uri di Kecamatan Balaraja.penelitian ini sangat relevan karena seperti yang diketahui banyak sekali para UMKM yang masih mengbaikan penggunaan SIA. Metode yang digunakan pada penelitian ini menggunakan metode kualitatif melalui observasi dan wawancara serta eksperimen. Hasil penenlitian yang telah dilakukan menunjukan bahwa implementasi sistem informasi akuntansi pada Toko Kelontong Tradisional Mang Uri masih bersifat manual dan bahkan ada beberapa transaksi yang tidak dilakukan pencatatan. Hal tersebut menyebabkan keterlambatan dalam proses pencatatan transaksi dan kesulitan dalam menganalisis laba dan rugi secara periodik. Apabila pengusaha tidak mencatat pengeluaran untuk pembelian barang akan memungkinkan mereka tidak menyadari seberapa besar biaya yang dikeluarkan yang menjadikan sulit untuk mengetahui apakah usaha mereka sedang mengalami keuntungan atau kerugian. Peneliti menyimpulkan bahwa implementasi penggunaan SIA yang mencakup bersifat manual maupun digital sangat membantu dan dapat meningkatkan efektivitas serta pengelolaan keuangan. Diharapkan para pengusaha lainnya dapat terinspirasi untuk menerapkan SIA demi kemajuan usaha mereka di masa depan. 

Adelia Dewi Pratama; Trisnia Widuri; Zulfia Rahmawati

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the effectiveness of raw material inventory control at the Kediri Wet Noodle business by comparing the traditional method with the Economic Order Quantity (EOQ) method. A descriptive quantitative approach was applied, utilizing EOQ, Safety Stock (SS), Re-order Point (ROP), and total inventory cost analysis. The results indicate that the traditional method leads to 24 purchase cycles per year with an inventory cost of IDR 4,320,000, without considering safety stock or re-order points. In contrast, the EOQ method shows an optimal purchase quantity of 1,421 sacks (35,525 Kg) with five purchase cycles per year, an inventory cost of IDR 574,455, a Safety Stock of 67 sacks (1,675 Kg), and a Re-order Point of 107 sacks (2,675 Kg). Therefore, the EOQ method reduces inventory costs by up to 86% compared to the traditional method. Nevertheless, its limitation lies in the exclusion of raw material shelf life and storage condition factors.

Lathifah Ananda Putri; Najwa Nabila; Ruli Pebrina; Vany Fadillah Bastian

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The micro, small, and medium enterprises (MSMEs) sector plays a vital role in sustaining the national economy, particularly in food security and employment absorption. However, this sector remains highly vulnerable to economic disruptions, including large-scale layoffs in the industrial sector. This study aims to examine the socio-economic impacts of layoffs on the sustainability of traditional fish processing businesses. A descriptive qualitative approach was employed, with data collected through semi-structured interviews with a traditional fish processor who has operated since 1990 in Tanjung Morawa, Deli Serdang, North Sumatra. The findings reveal that layoffs have led to a significant decline in consumer purchasing power, resulting in a drop in daily production volume (from 20 to 5–8 baskets) and increased waste due to unsold inventory. The lack of innovation, absence of adaptive strategies, and minimal external support have further exacerbated the business’s vulnerability. Therefore, policy interventions and capacity-building programs are essential to enhance the resilience of MSMEs amid labor market fluctuations.  

Mataji Mataji; Sigit Santoso

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, all economic actors—including SMEs and microenterprises—are expected to improve and adapt in order to enhance the quality of both goods and services. Failure to do so may result in Indonesia becoming a "soft target" market for other ASEAN countries, given its status as the most populous country in the region with over 270 million people. SMEs and microenterprises, which represent the embodiment of people-based economic democracy, would be particularly vulnerable if goods and services from various ASEAN countries continue to flood the Indonesian market. Recognizing this situation, empowering SMEs and microenterprises is not only necessary but inevitable to help the nation discover its identity through the development of comparative and competitive advantages. This activity began by identifying existing problems, followed by determining suitable solutions. The method used involves training and mentoring.The outcome of this initiative is the improved capability of the traditional cake microenterprise to optimize its sales by using locally sourced raw materials. As a result, the "Puji Lestari" Traditional Cake Microenterprise has successfully enhanced its production capacity and business management.Financial reporting is also a crucial aspect of business development. A well-maintained financial report reflects the progress of the business, particularly through the net profits it generates. These outcomes serve as indicators of increased empowerment and the strengthening of the enterprise.

Ayu Putriana Dewi; Agus Hermawan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of digital technology encourages traditional culinary business actors to adapt to e-commerce services in order to expand market reach and improve service efficiency. This study aims to analyze the digital innovation implemented by the Soto Banjar business in Sawojajar, Malang City, in facing challenges and opportunities in the digital era. Using a descriptive qualitative approach with a case study method, data was collected through interviews, observations, and documentation. The results of the study show that the integration of digital platforms such as GrabFood, ShopeeFood, Instagram, and WhatsApp has a positive impact on the effectiveness of promotions, ordering systems, and product distribution. Service innovations such as pre-order systems and attractive packaging help strengthen product image and increase customer satisfaction. Despite facing challenges such as digital promotion costs and spikes in demand, digital transformation has proven to be able to increase the competitiveness and sustainability of this traditional culinary business.

Siti Azizah; Aprylasari, Dede; Naufal Adinar Irsan

JURNAL RISET RUMPUN ILMU HEWANI 2025 Pusat riset dan Inovasi Nasional

Industri peternakan memiliki kontribusi penting dalam mendukung perekonomian nasional serta penyediaan protein hewani. Kambing merupakan salah satu komoditas ternak potensial yang banyak dibudidayakan masyarakat pedesaan, termasuk di Desa Besowo, Kecamatan Kepung, Kabupaten Kediri. Namun, keterbatasan sarana, pengetahuan teknis, dan pola pemeliharaan tradisional masih menjadi kendala dalam meningkatkan kinerja peternak kambing. Penelitian ini bertujuan untuk menganalisis pengaruh modal sosial terhadap kinerja peternak kambing. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi untuk mengukur hubungan antara variabel modal sosial (norma, jaringan, kepercayaan, dan hubungan timbal balik) dengan kinerja peternak. Hasil penelitian menunjukkan bahwa modal sosial peternak kambing di Desa Besowo relatif baik, tercermin dari adanya praktik titip ternak, penggunaan fasilitas bersama, hingga kegiatan kelompok ternak. Kinerja peternak cenderung masih tradisional, dengan pola pemeliharaan dan pemberian pakan bergantung pada kondisi alam serta usaha ternak yang dijalankan sebagai profesi sampingan. Analisis regresi menghasilkan nilai koefisien determinasi (R²) sebesar 53,7%, yang mengindikasikan bahwa modal sosial berpengaruh signifikan terhadap kinerja peternak kambing. Hal ini menegaskan bahwa penguatan modal sosial dapat membantu mengatasi keterbatasan teknis dan sarana prasarana, sekaligus meningkatkan keberlanjutan usaha peternakan kambing.

Lestari, I Gusti Agung Krisna

Penelitian ini merupakan studi kasus yang menginvestigasi perbedaan cara perhitungan harga pokok produksi (HPP) antara metode full costing dan variable costing pada produk Sate Lilit dan Tum Daging. Data diperoleh melalui kombinasi sumber primer dan sekunder di UKM Kubu Ajengan yang berlokasi di Banjar Taman Darmasaba, Badung, Bali, sebuah usaha yang mengusung kuliner rumahan dengan cita rasa autentik berdasarkan bumbu tradisional Genep.   Data dikumpulkan dengan cara pengamatan langsung dan analisis rinci atas komponen biaya produksi, yaitu biaya bahan baku, tenaga kerja langsung, serta overhead pabrik. Hasilnya menunjukkan bahwa perbedaan perhitungan HPP antara kedua metode tidak signifikan, terutama karena porsi biaya tetap yang sangat kecil. Berdasarkan temuan tersebut, disarankan agar UKM secara rutin melakukan perhitungan HPP yang akurat guna meningkatkan pengendalian biaya serta menetapkan harga jual yang lebih kompetitif.

Malvira Pohan; Natasia Theofani Margaret; Sernanda Putri Darma

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze how traditional culinary MSMEs in Karang Rejo Village, Langkat Regency, adapt to global and digital competition. The focus is on the production and marketing strategy of sweet potato tape, pulut tape and lemang. This qualitative research uses in-depth interview methods with MSME owners to find the challenges they face, the marketing strategies used, product innovations carried out, and the use of digital technology. The research concluded that MSME entrepreneurs are experiencing various challenges, including reduced demand due to changes in consumer tastes, difficulties in obtaining supplies of raw materials, limited digital marketing strategies, and intense competition with modern culinary types. Even so, the unique taste of traditional dishes is still loved, especially when it comes to special religious celebrations. The strategy includes improving product quality, various interesting innovations, as well as utilizing digital marketing via social media and attending culinary events. The results of this research show that to maintain the sustainability of traditional culinary MSMEs, good cooperation is needed between product innovation, application of technology, and support from the community and government.

Mataji Mataji; Sigit Santoso

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, it should encourage all economic actors, including SMEs and Micro Enterprises, to improve themselves in order to improve the quality of production of both goods and services. If this is not done, then Indonesia will be an "soft" market for other ASEAN countries because Indonesia has the largest population (population size) in ASEAN, namely no less than 270 million people. SMEs and Micro Enterprises, which are the embodiment of people's economic democracy, will be very hard hit if the heavy flow of goods and services from various ASEAN countries invades the Indonesian market. Realizing this, strengthening (empowering) SMEs and Micro Enterprises is a necessity and necessity to be able to find a national identity that has comparative advantage and competitive advantage. This activity begins with identifying existing problems and then finding a method for solving them. The method used is by providing training and mentoring. The results that have been achieved are the ability of the Traditional Cake business to optimize its sales by using local raw materials. In this way, the Traditional Cake Micro Business "Puji Letari" can improve its capabilities in the field of production and business management. These outcomes are an indication of increased business empowerment.

Lathifah Libriyana; Mudji Kuswinarno; Zainiyatul Afifah; Yufita Listiana

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

Pada saat ini jamu yang awalnya hanya sebagai obat tadisional kini mulai berubah menjadi sebuah usaha industri yang terus berkembang. Industri jamu bisa dikembangkan di Indonesia karena  salah satunya didukung dengan adanya fakta bahwa banyaknya tanaman obat yang ada di berbagai daerah di Indonesia kurang lebih sebanyak 30.000 spesies dari jumlah total keseluruhan 40.000 tanaman obat yang ada di dunia. Pulau Madura menjadi salah satu pulau yang cukup terkenal dengan jamu tradisionalnya. Salah satu daerah penghasil jamu di pulau Madura yaitu ada di Kabupaten Pamekasan. Berdasarkan studi literatur yang dilakukan oleh penulis diketahui bahwa saat ini terdapat penurunan dalam sektor industri jamu yang salah satunya disebabkan oleh kurangnya minat dan motivasi masyarakat untuk meneruskan usaha jamu tradisional, adanya peratuan menteri kesehatan (PERMENKES) nomor 06 tahun 2012, kebanyakan pemilik usaha jamu pada saat ini sudah berusia tua dan tidak paham mengenai perkembangan digitalisasi yang bisa digunakan untuk meningkatkan produktivitas perusahaan. Oleh karena itu penelitian ini bertujuan untuk mengetahui pengaruh perencanaan SDM dan motivasi kerja terhadap kinerja pembuat jamu pada industri jamu tradisional di Kabupaten Pamekasan. Sehingga diharapkan nantinya penelitian ini akan dapat membantu industri jamu yang ada di Kabupaten Pamekasan dapat meningkatkan kinerjanya dan mempertahankan eksistensinya.

Andini Vatiady; Fajar Gustiawaty Dewi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the impact of traditional financial performance measures and Value-Based Management on Market Value Added (MVA) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique employed was purposive sampling, resulting in the selection of 19 companies based on predetermined criteria. Secondary data was obtained from the Indonesia Stock Exchange website, and panel data regression analysis was used for data analysis. The results indicate that ROA and EVA positively and significantly influence MVA. In contrast, ROE, DPS, EBITDA, and CFROI do not significantly affect MVA. Notably, EPS demonstrates a negative impact on MVA, suggesting that higher earnings per share may not correlate with increased market value.