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All Journal Journal of Economic, Bussines and Accounting (COSTING) JISIP: Jurnal Ilmu Sosial dan Pendidikan Buana Ilmu Management Studies and Entrepreneurship Journal (MSEJ) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ilmiah Wahana Pendidikan El-Mujtama: Jurnal Pengabdian Masyarakat ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Pijar : Studi Manajemen dan Bisnis Journal of Management and Social Sciences Innovative: Journal Of Social Science Research Marketgram Journal Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) West Science Business and Management Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi El-Mujtama: Jurnal Pengabdian Masyarakat
Santi Pertiwi Hari Sandi
Universitas Buana Perjuangan Karawang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Analysis of Operational Costs in Determining The Revenue of PT.Surya Trans Cemerlang Karawang Adiilah Eka Pridhi; Dedi Mulyadi; Santi Pertiwi Hari Sandi
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.884

Abstract

The research is aimed at analyzing the operating costs in determining the company's revenue on PT. Surya Trans Cemerlang Karawang. Operating costs are one of the important factors that can determine the revenue of this research company using quantitative descriptive methods. The data used is secondary data from the financial report of PT. Trans Brilliant Solar Karawang for the period 2021-2023. The results of the research showed that the operating costs of P. Trans brilliant solar from 2021 to 2023 noted significant fluctuations in several major cost categories. The fall in employee salaries and office operating expenditure, as well as rising road cash costs and spare part expenditures, are key factors in the fluctuations. Nevertheless, the ratio of operating costs to company revenues is relatively stable in the range of 0.53 to 0.63%. This analysis provides an understanding of the company's operational efficiency relative to the income generated, helping in long-term financial planning and strategic decision-making. Despite fluctuations, the company managed to maintain a balance between cost and revenue, demonstrating a commitment to optimum efficiency and operational sustainability. Implications of this analysis show the company's efforts to improve operational efficiency while remaining responsive to market fluctuations, enabling for the development of more effective long-term financial strategies and commitment to compliance with relevant policies and standards, which underlie the basis for sustained operational survival and future growth.
Analysis of Determining The Selling Price Using The Time and Material Pricing Method at CV. Abdi Jaya Bagas Arya Septian; Dedi Mulyadi; Santi Pertiwi Hari Sandi
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.886

Abstract

The purpose of this study was to determine the pricing of time and materials in determining the price of painting and welding services set by the Abdi Jaya Motor workshop in determining the appropriate price. The data used in this study are primary and secondary data obtained directly from Abdi Jaya Motor workshop. The analysis used is a quantitative descriptive method that uses time and material prices to calculate the price of painting and welding services. The methods used in this research are (1) direct interviews with stakeholders, (2) direct observation, and (3) data recording. The research results obtained are that pricing using time and material pricing is lower than the price set by CV. Abdi Jaya Motor. The conclusions obtained based on the results of the data analysis that has been carried out are: (1) The total cost of producing one hour of service is IDR 24,783, with the results of the calculation of the price of repair services obtained, namely for painting the body per panel with a standard color of IDR 544,417.64 and IDR 568,109.34 for the red color, while for welding the price per meter is IDR 81,347.16, (2) The mark up charged on materials is 14.1%. The implications of this research are expected to be able to review the use of the time and material pricing method in determining the price of car body repair services, on the grounds of the calculation results, the price of car body painting and welding services is relatively affordable in order to attract the interest of many customers and when using the time and material pricing method, it is expected to make it easier if there are irregularities in finance because financial records are carried out in more detail and precisely.
Analysis of Raw Material Inventory in Peuyeum Business Mr. Marsan in Batujaya Sub-District, Karawang Linawati Linawati; Dedi Mulyadi; Santi Pertiwi Hari Sandi
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.887

Abstract

This study aims to determine how the inventory of peuyeum raw materials and how to anticipate the quality mismatch of peuyeum raw materials in supporting the continuity of Mr. Marsan's peuyeum business. This research method using descriptive qualitative. Data collection through interviews with Mr. Marsan, direct observation, and document analysis related to raw material inventory. The result of this study is that sufficient supply of raw materials according to needs can facilitate the production process and can produce quality products. There are four raw material suppliers who work with Mr. Marsan, namely Bogor, Subang, Sukabumi, and Lampung. Of course, the prices offered from each supplier are different. Bogor with a price of Rp2,200, Sukabumi Rp2,300, Subang Rp2,150, and Lampung with a price of Rp2,500. Suppliers have their own advantages and disadvantages. Of these advantages and disadvantages, Bogor and Subang are the main suppliers. Bogor and Subang were chosen to be the main suppliers because they offer lower prices, the quality of cassava that suits the needs, in addition to the close delivery distance. With these advantages, cassava from Bogor and Subang is often the first choice compared to Sukabumi and Lampung. In preventing or reducing the risk of raw material quality mismatches, there are several efforts made, one of which is by sorting or checking each raw material sent before production.
Analysis Selling Price at MSMEs Rempeyek Nok Uus Ayu Anisa; Dedi Mulyadi; Santi Pertiwi Hari Sandi
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.889

Abstract

This study aims to investigate the product pricing process at the UMKM Rempeyek Nok Uus using the Cost Pricing strategy. The methodology applied is quantitative with descriptive analysis. The primary data source in this study comes from direct interviews with the owner of the UMKM Rempeyek Nok Uus. The findings of this study reveal that the prices set by this UMKM Rempeyek Nok Uus tend to be lower than those that would be set using the Cost Plus Pricing method. This occurs because the UMKM does not carry out detailed cost calculations but only bases its calculations on rough estimates. As a result, when using the Cost Plus Pricing method, which adds a 20% Margin, the resulting price becomes IDR 20,000, while the UMKM sets the price based on an estimate of around IDR 15,000 to IDR 15,500. This finding indicates that using Cost Plus Pricing with the planned Margin addition could be more profitable.
Income Analysis in Increasing Business Profits at MSMEs Seblak Bandung Slowdown Karawang Hoeriah Hoeriah; Dedi Mulyadi; Santi Pertiwi Hari Sandi
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.890

Abstract

Culinary developments are currently of great interest to the public, one of which is the spicy food seblak, seblak has many fans from adults to children. The researcher's aim is to find out and analyze the income received at UMKM Seblak Bandung Slowdown Karawang in order to increase business profits. In this research, quantitative descriptive methods were used as research methods in the form of observations, interviews, documents and journals. From the data that has been calculated, business profits during one period experienced increases and decreases each month with an average income of Rp. 151,296,212 from January to December 2023 and get an average operating profit of Rp. 112,240,462 per year. In February and March profits increased by 15%, from April to May operating profits increased by 141%, from August to September profits increased by 22%, and from November to December profits increased by 17%, operating profits increased four times in one annual period 2023. In February and March profit growth increased by 15%, from April to May operating profit increased by 141%, from August to September profit increased by 22%, and from November to December Profit increased by 17% as seen from income and expenditure data. If income increases, operating profit also increases, and if operational expenses increase but income is greater than expenses, it does not affect operating profit.
Analysis of Business Opportunities in Increasing The Income of MSMEs Actors at The Perumnas Karawang Morning Market Diah Kartika Afryani; Dedi Mulyadi; Santi Pertiwi Hari Sandi
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.891

Abstract

This research is a study of the Analysis of Business Opportunities in Increasing the Income of MSME Actors in the Perumnas Karawang Morning Market. This research aims to find out how the income of MSME actors is in their initial place of selling, as well as to find out how business opportunities can increase the income of MSME actors at the Perumnas Karawang morning market. The method used in this research is descriptive qualitative. The research respondents were 30 MSMEs, consisting of 24 MSMEs who had businesses elsewhere, and 6 MSMEs who did not have their initial businesses locally. The 30 respondents selected were due to the large number of the same type of business in the Perumnas morning market. The research results showed that 30 respondents stated that business opportunities at the Perumnas morning market could increase income. This business opportunity provides additional income for all respondents. For example, MSMEs wholesalers of household equipment initially earned income of around IDR 12,7500,000, then increased to IDR 30,500,000 at the Perumnas morning market. April coincides with the month of Ramadan, providing an increase in income of up to 79.2% and December is also a moment when MSME players can get an increase in income of up to 63.6%. December coincides with the end of the year where many people get year-end bonuses. Apart from April and December, the percentage increase in income was relatively stable at 55%. This shows that business opportunities in the Perumnas morning market really provide opportunities for MSME actors to be able to increase their income
Analysis of The Usefulness of BUMDes Funds in Klari Sub-District in 2023 Elsa Nurmalasari; Dedi Mulyadi; Santi Pertiwi Hari Sandi
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.893

Abstract

The regulation of Village-Owned Enterprises (BUMDes) is stated in Law No. 6 of 2014 concerning Villages article 88 paragraph 1 which states that the establishment of BUMDes is carried out through a village deliberation agreement. This research aims to find out how BUMDes funding in Klari District in 2023, find out the benefits and role of BUMDes to the community, and find out the income and results of BUMDes in Klari Sub-district in 2023. The research method used is qualitative method. Of the 13 villages in Klari sub-district, there are 5 villages with active BUMDes in 2023, namely, Belendung village with BUMDes funds of Rp. 23.256.000 has assets in the form of cages and livestock, Sumur Kondang village with BUMDes funds of Rp. 57.000.000 has a net income of Rp. 7.100.000, Walahar Village with BUMDes funds of Rp. 200.000.000 has assets in the form of bottled drinking water machines, gallons, cups, cup sealer machines, and fertilizer machines, Gintung Kerta Village with BUMDes funds derived from net income in 2023 of Rp. 6.969.120, and Duren Village with BUMDes funds of Rp. 181.672.900 has net income of Rp. 112.004.000. BUMDes that have been built, benefit the community who are included as partners who manage, maintain and develop the business. Suggestions for villages that have active BUMDes or not, to conduct training or counseling on utilizing opportunities and resources owned by each region so as to open up jobs and encourage the activeness of village communities in contributing to utilizing BUMDes funds.
Co-Authors Adiilah Eka Pridhi Afriza Apriliana Fajri Alfanny Alfanny Alifia Rachma Suhandoko Amanda Fauziyah Hani Amelia Nurafiah Andri Setiawan Anjani Ayu Pratiwi Apsari Indriani Fatimah Ari Awaludin Aris Munandar Asep Darojatul Romli Aura Aulia Ayu Anisa Azhi Fadlih Saputra Bagas Arya Septian Cantika Dwinur Hariri Cecep Abdul wahid Cindy Safiatun Nazihah Dedi Mulyadi Dela Syafitri Dendy Barqah Deninda Maryama F.S Devina Damayanti Devina Delta Maharani Dewi Patimah Anggari Deyani Faidah Dhelzahra Yashinta Diah Kartika Afryani Diktia Nurfadilah Dinah Siti Rubai’ah Adawiyah Dwi Epty Hidayati Dwi Epty Hidayaty Elsa Nurmalasari Enzelia Umu Rahmawati Erna Diana Yanti Fajar Ahmad Prasetyo Fitri Amalia Fitri Fauziah Hikmah Fauziyah Hilda Nur Afisa Hoeriah Hoeriah Ida Royani Indah Putri Pratiwi Irpan Hilmi Istighna Al Muna Jamal Handitia Putra Janu Andrifar ZanahZubir Lidya Putri Permana Linawati Linawati Lisa Ara Ghea Sagala Lisa Sulistiyowati Lulu Kamelia Malika Hayatun Nisa Mawa Syahputri Melanda Wulandari Melly Maryana Miftahul Ulum Mochamad Ismail Sanjaya Muhammad Wahid Hidayat Mutiara Mutiara Nabila Nur Hayati Fadhilah Nanda Juwita Putri Naomi Sianturi Naura Nur Aeni Nel Yunita Nelia Wulan Safitri Ninik Marera Novi Agustin Nuke Betharini Nur Laili Isnawati Nurhalimah Nurhalimah Nurul Fadillah Pipih Nurlatifah Putri Widyani Raka Fahrizal Irwansyah Ramadhina Herliyani Reisa Alika Fatiha Rizieq Nur Ilham Ropina Sitanggang Rosya Luckyta Aji Kusuma Sekar Ayu Puspitasari Selvy Nur Agustiin Sephia Maharani Siska Nur Agustin Siti Amamilah Siti Annisa Siti Naziatul Zanah Siti Zakiyyah Frialyani Sri Herlina Ardinengsih Susanti Nurmalasari Syafa Ramdila Laksana Syahrul Gunawan Syifa Edenia Syifa Pramudita Faddila Tasya Tania Putri Tia Azzahra Oktaviani Umi Widyaningrum Vevi Gusniar Vina Lingga Virgita Vivi Putri Haryani Widia Maelanicha Yuli Manda Sari Zalfa Salsabila Nurdin Zildjian Aprilia Zulfa Fauzia