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All Journal Among Makarti Jurnal Manajemen Dayasaing JASF (Journal of Accounting and Strategic Finance)
Bertha Kusuma Wardani
STIE AMA Salatiga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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STRATEGI EQUILIBRIUM PASAR TRADISIONAL MENSIASATI KEPUNGAN PASAR MODERN Widodo, Tri; Wardani, Bertha Kusuma
AMONG MAKARTI Vol 5, No 2 (2012): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v5i2.71

Abstract

The market is a rotation of the economy of a region / country, which is perfect because many parties are involved in it. However, nowadays traditional markets face great challenges with the advent of modern markets, which give it a more modern markets such as the quality and type of product, convenience, cleanliness, other facilities that support it. Traditional markets mengimbangai find it difficult to compete with the more modern marketplace. The survey results demonstrate that the rate of growth in traditional markets fell by 8,1%, while the modern market to increase growth rates 31,4%. It if allowed to continue will bring economic imbalances. Thus, the purpose of this study was to determine the limiting factors of traditional markets and provide solutions that balance the traditional market to compete with modern market economy so that the wheels can be balanced. This research is qualitative research. The sample in this study are the traditional and modern markets Salatiga. The data in this study is primary data obtained by observation and direct interviews with market participants and consumers Salatiga. The results of this study indicate that the mindset of traditional market participants are still difficult to change to make a change for the better in competition with the modern market. In addition, the design and appearance of market factors, spatial layout, variety and quality of goods, sales promotion, market operating hours are limited, and optimizing the utilization of the selling space is also the biggest weakness of traditional markets in the face of competition with the modern market. Therefore, to balance the creation of market participants should take an active role to create an atmosphere and better market conditions, clean, comfortable, and safe. In addition it is also necessary, government intervention in the regulation / legislation relating to the design and layout of the market between the traditional and modern, as well as infrastructure support facilities. Keywords: Traditional Market, Modern Market, Strategy Equilibrium
ANALISIS PENGEMBANGAN PARIWISATA BERDASARKAN DUKUNGAN MASYARAKAT DI TEMANGGUNG Rina Sari Qurniawati; Bertha Kusuma Wardani
Jurnal Manajemen Dayasaing Vol 21, No 2 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i2.6786

Abstract

Abstraksi. Tujuan dari penelitian ini adalah memahami apa yang bisa membuat penduduk setempat ikut dalam pengembangan pariwisata berkelanjutan. Hal ini dapat membantu mempromosikan pariwisata berkelanjutan karena masyarakat dapat menilai preseden ini untuk memprediksi tingkat dukungan oleh penduduk mereka. Metode penelitian ini menggunakan analisis jalur yang didahului dengan uji validitas dan reliabilitas. Hasil dari penelitian ini adalah Manfaat yang dirasakan dan Keterikatan Masyarakat berpengaruh terhadap Dukungan Masyarakat Pada Pengembangan Wisata Religi Berkelanjutan. Selain itu Manfaat yang Dirasakan tidak mampu menjadi variabel yang memediasi antara Keterikatan Masyarakat terhadap Dukungan Masyarakat pada Pengembangan Wisata Religi Berkelanjutan.
Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon Maria Entina Puspita; Bertha Kusuma Wardani
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.228

Abstract

This study aims to analyze the mental accounting of SME actors in business decision-making in the midst of the Covid-19 pandemic. The objects of this study are the SMEs in Salatiga City. The data collection technique uses accidental sampling with the SME respondents who were willing to be interviewed during the research. The study employs a questionnaire from 100 respondents. This study is mixed-method research. The quantitative approach is to process the accounting information owned by SME actors in business decision-making and detect mental accounting when dealing with the COVID-19 pandemic. The qualitative approach is interviewing SME actors. The results show a mental accounting in terms of the separation of business finances and personal finances. Most SMEs actors allocate income to certain necessities. The recording of transactions has been done even though the records are limited to certain records. The income and costs incurred were separated for the business. The SMEs actors already have business decisions in the income cycle, expenditure cycle, production cycle, HR management cycle, and payroll and funding cycle decisions. In making these decisions, SME actors rely more on unwritten accounting information such as market price estimates, estimated cost of goods sold, estimated production costs, owners' memories of the amount of inventory they have, as well as direct physical inspection of inventories to make good business decisions. The main contribution of this research demonstrates that the Covid-19 pandemic has shaped new behavior relating to business decision-making by the separation of business and personal finances.
Co-Authors Puspita, Maria Entina Rina Sari Qurniawati, Rina Sari Tri Widodo