SMEs as an organization to succeed and to be sustainable must have the most essential and strategic capital, namely creativity, competitive advantage, and intellectual capital. This study aims to explore how creativity and intellectual capital determines SMEs' sustainability as well as examine the emerging role of competitive advantage in supporting this relationship. A quantitative method was applied to gain a better understanding of the relationship between variables undergoing Structural Equation Modeling with Partial Least Square (SEM-PLS). This study collected data from 123 SMEs in East Java of Indonesia using an online survey. The approach adopted in this study is a convenience random sampling method, which is widely used in entrepreneurship and SMEs' sustainability research. The findings showed that intellectual capital positively affects both competitive advantage and SMEs' sustainability. Additionally, the result of this study confirms a robust relationship between intellectual capital and SMEs' sustainability. However, partially, creativity failed in explaining SMEs' sustainability. Furthermore, this study confirmed that competitive advantage has successfully mediated both the influence of creativity and intellectual capital to SMEs' sustainability. Although this research only involved participants in East Java, this study can be the first step for relevant research of SMEs' sustainability, in particular, in Indonesia.
Dalam penelitian ini ruang lingkup permasalahan yang akan dijadikan fokus penelitian adalah keinginan untuk mengkaji perbandingan modal usaha yang dikeluarkan dan pendapatan usaha yang diperoleh para pelaku UMKM Makanan dan minuman pada tahap start up di Wilayah Kediri dan Tulungagung dalam melakukan pengelolaan aktivitas-aktivitas strategi bisnisnya sebelum dan sesudah adanya kebijakan berinovasi. Jumlah populasi dalam penelitian ini sebnyak 115 pelaku usaha, dan yang dijadikan sampel dalam penelitian ini sebanyak 89 responden. Teknik analisis Data menggunakan uji komparatif dengan pendekatan Uji Beda Paired Sample t test. Hasil penelitian menunjukkan bahwa modal usaha sesudah inovasi berbeda secara signifikan dengan modal usaha sebelum berlakunya inovasi produk. Hal ini dibuktikan dengan nilai probabilitas signifikan paired sample test dibawah 0,05. Perbedaan nilai rata-rata (mean) sebesar 3,764. Pendapatan usaha sesudah inovasi berbeda secara signifikan dengan pendapatan usaha sebelum berlakunya inovasi produk. Hal ini dibuktikan dengan nilai probabilitas signifikan paired sample test dibawah 0,05. Perbedaan nilai rata-rata (mean) sebesar 4,124.
The consumption of honey in Indonesia at this time averages only consume 40 grams-60grams of honey per capita per year. Many economic actors are trying to innovate in the processing and packaging of honey, one of them is CV. Cakra Surya Nusantara which is located in the city of Kediri, East Java. The purpose of this research is to (1) analyze the feasibility of honey packaging business CV Cakra Surya Kencana, Kediri, East Java Judging by the potential aspects of market and marketing, management/organizational aspects, engineering/operations (production process); (2) Analyzing the business feasibility of the financial aspects that include Payback Period (PP), Average Rate of Return (ARR), Net Present Value (NPV), and Profitability Index (PI).The research methods used are quantitative descriptive research because this method of research presents data that is more accurate, simple, and easier to understand. The aspects researched are market and marketing aspects, management/organizational aspects, technical/operating aspects, and financial aspects. The data collected is the primary data and secondary data. Primary Data is obtained through interviews and observations in the field. Analysis of market and marketing aspects showed that the prospects of honey production business CV Cakra Surya Nusantara is quite good, judging by the increase in the number of honey product demand each month. The availability of raw materials is adequate and the marketing mix is quite good.
ABSTRAK Kualitas produk yang baik menjadi tujuan industri dari skala kecil sampai berskala besar. Tingkat kepuasan pelanggan dapat diukur dari keistimewan atau keunggulan atas suatu produk. Beternak lebah adalah suatu kegiatan yang menyenangkan sekaligus mendatangkan keuntungan bagi peternak lebah itu sendiri guna meningkatkan pendapatan perekonomian keluarga. Masalah yang sering ditemui pada produk madu adalah masih tingginya kandungan air didalamnya, sehingga madu yang dihasilkan tidak dapat disimpan lama karena akan menurun kualitasnya. Tujuan program pengabdian ini diharapkan peternak lebah madu dapat menghasilkan madu yang berkualitas tinggi sedangkan bagi mitra dapat mengemas madu dengan kualitas yang baik sesuai dengan SNI dalam kemasan tanpa fermentasi, tahan lama dan menghasilkan diversifikasi produk inovasi lainnya yang mampu bersaing dan meningkatkan pendapatan. Untuk mengatasi permasalahan yang timbul tim PKM (1) memberikan pembinaan, pelatihan, diskusi dan partisipatif seputar cara beternak lebah dengan menghasilkan madu yang berkualitas (2) memberikan bantuan berupa alat pengurang kadar air (Vacuum Evaporator) (3) memberikan pengetahuan manajemen keuangan, manajemen produksi, manajemen pemasaran dan akuntansi. Hasil kegiatan pengabdian ini diharapkan dapat meningkatkan motivasi mitra untuk menjalankan usahanya lebih baik, guna meningkatkan produksi madu dan mendatangkan pendapatan untuk kesejahteraan mitra. Pelatihan yang telah dilakukan berhasil meningkatkan pengetahuian mitra untuk meningkatkan omzet penjualan setelah penggunaan alat pengurang kadar air (Vacuum Evaporator).
Pare District experienced an increase in the number of business actors. Many existing business actors do not know and understand the legality of business, namely the making of NIB. Meanwhile, the NIB itself plays an important role in the efforts of business actors. There are many advantages to having an NIB, one of which is the legality of the business. The purpose of this community service activity is one way of socializing about the ease of making NIB permits by utilizing technology which will later make MSMEs advance to class. This service method is by providing training on how to make NIB online through the OSS application. MSME actors are guided by using simple equipment, namely through their respective cellphones by providing the required data in the form of ID cards and Business Certificates from their respective villages. The result of this assistance is that the actor can print the result in the form of an NIB certificate accompanied by a speaker. It is hoped that community service activities like this can provide solutions to the problems experienced by partners. By having a business license, MSMEs will have the potential for a wider marketing reach, business development and opportunities for cooperation and public trust in the product, obtaining legal protection in business in accordance with the location that has been determined; get empowerment opportunities both from the central, provincial and regional levels, can access financing to various bank and non-bank financial institutions.
This study aims to analyze the application of depreciation methods, useful life, and revaluation of fixed assets to the company's financial performance. The data analysis technique used is descriptive quantitative. The research was conducted at PG Ngadiredjo which is one of the business units of PT. Perkebunan Nusantara X. There are certain assets that need to be revalued in value every few days. Revaluation will affect the value of assets on the balance sheet. The purpose of this study is to analyze the application of depreciation methods, useful life, and revaluation of fixed assets to the company's financial performance. The results showed that the straight-line fixed asset depreciation method resulted in the lowest depreciation expense and the highest profit than the declining balance depreciation method and the number of year numbers method, which was Rp. 612,982,138 in 2017, and amounted to Rp. 949,809,316 in 2018 and 2019. In contrast, the declining balance method results in the highest depreciation load among the three methods used. The useful life of the assets applied by the company affects the calculation of depreciation expense. The increase in the value of the revaluation assets leads to an increase in the value of the assets presented on the balance sheet and an increase in comprehensive income on the income statement in the year of the revaluation. The highest ratio of fixed asset turnover, return on sales margin, and ROA occurred in 2019. The company can continue to use the straight-line depreciation method in calculating the depreciation expense of the assets it owns.
The rating is one of the performance assessments of cooperatives. To find out the ranking of the Multipurpose Joint Venture Cooperative in 2020 is the purpose of this study. The assessment is based on PERMENKOP and SMEs of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015 concerning Rating of Cooperatives. This research is evaluation research. The types of data used in this study are qualitative and quantitative data, the data sources in this study are primary and secondary. The subjects of this research are the administrators, supervisors, members of KSU Statuegilan. The object of this research is the ranking result of KSU Statuegilan. Collecting data using interview techniques, documentation and questionnaires. The assessment of KSU Sculpture uses ranking as an Evaluation Model. This study shows the results that: (I) In terms of the institutional aspect of the cooperative obtained a score of 720, (II) In terms of the business aspect, the cooperative obtained a score of 112.5 (III) In terms of the financial aspect of the cooperative obtained a score of 197.5, (IV) In terms of Aspects of the benefits of cooperatives to the community get a score of 11. From the accumulated results, a performance assessment score is obtained in terms of the five aspects that have been carried out, KSU Statuegilan obtained a score of 1,076. The score is in the range of scores of 1,000 to 1,200 so that KSU Statuegilan is included as a cooperative with "Berkualitas" qualifications with AAB predicate.
Pengabdian ini merupakan kegiatan workshop yang bertujuan untuk memberikan pemahaman kepada pengelola jurnal di lingkungan Universitas Islam Kadiri tentang akreditasi jurnal nasional dan indeksasi DOAJ. Permasalahan di lapangan bahwa masih sedikit jurnal di lingkungan Universitas Islam Kadiri yang terakreditasi nasional dan terindeks DOAJ. Salah satu penyebabnya adalah masih jarang pelatihan jurnal dan pendampingan akreditasi jurnal dan indeksasi DOAJ sehingga para pengelola jurnal belum memiliki pengetahuan yang komprehensif mengenai persyaratan akreditasi jurnal dan persyaratan minimum dari DOAJ. Untuk itu diperlukan pelatihan jurnal yang berkesinambungan. Akreditasi jurnal merupakan kegiatan untuk meningkatkan mutu jurnal sesuai standar yang ditetapkan oleh Kemendikbudristek melalui sebuah sistem yang disebut ARJUNA. Sedangkan DOAJ merupakan lembaga pengindeks jurnal skala menengah yang populer saat ini yang menyediakan indeksasi untuk jurnal di seluruh dunia. Kegiatan ini diikuti oleh perwakilan jurnal di lingkungan Universitas Islam Kadiri. Metode yang digunakan adalah ceramah dan diskusi. Narasumber berasal dari Relawan Jurnal Indonesia. Hasil workshop ini adalah pengelola jurnal dapat melakukan proses akreditasi dan pengindeksasian DOAJ. Agar kualitas jurnal di lingkungan Universitas Islam Kadiri semakin baik dan berkualitas.
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