scholarly journals Break Even Point Analysis As a Tool For Profit And Sales Planning On Otak-Otak Bandeng Kang Wahab SME

2019 ◽  
Vol 1 (1) ◽  
pp. 220-224
Author(s):  
Nisfatur Rizki ◽  
Agus Sukoco
Keyword(s):  
Case Study Research ◽  
Research Approach ◽  
Study Research ◽  
For Profit ◽  
Point Analysis ◽  
Qualitative Descriptive ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost

This study aims to determine break-even point and margin of safety and how to plan profits and sales by using Break Even Point Analysis on Otak-Otak Kang Wahab SME. The method used in this study is qualitative descriptive with a case study research approach, by conducting direct interviews with the owner. Analysis have been carried out using Break Even Point Analysis. The data being analyzed in this study are production and non-production reports, product prices, sales volumes and costs. The results show that the sales of SME product which have been analyzed through Break Even Point have break-even point after it reachs 1 months 10 days, with revenue of Rp. 270,309,375 and selling of 2,809 units. Margin of Safety is known to be 82%. In this case, the SME don‘t include asset investments in the form of business places, because they use their own residence, so the cost isn’t considered.

scholarly journals Strategi Pembiayaan Pendidikan Berbasis Filantropi Islam dalam Memberdayakan Anak Yatim di Yayasan Yatim Mandiri Surabaya

2020 ◽  
Vol 5 (1) ◽  
pp. 82-97
Author(s):  
Murtika Sari Siregar
Keyword(s):  
Case Study Research ◽  
Dropout Rates ◽  
Research Approach ◽  
Education Funding ◽  
Study Research ◽  
Education Financing ◽  
Cost Of Education ◽  
The Cost ◽  
Financing Strategy

Abstract. In the world of education, problems with finance or financing are common. Among the increasingly expensive tuition fees so that the increase in dropout rates. Therefore, in reducing dropout rates, institutions can innovate in developing education funding. One solution in developing education funding is by way of philanthropic-based education financing.The purpose of this study is to describe, strategy, implementation and implications in developing philanthropic-based financing. This study uses a qualitative approach to the type of case study research. The research location was in the Amphat National Amil Zakat Institute, Surabaya.To achieve the above objectives, a qualitative research approach is used with the type of case study research. Data collection techniques by: (1) Interview, (2) Observation, and (3) Documentation. To check the validity of the data using an extension of participation, perseverance of observation, and triangulation of data.Research findings show that (1) Islamic Philanthropy-Based Education Financing Strategies: (a) Freeing the cost of education for orphans, (b) Equitable education starting from the lower, middle to upper classes, (c) As school income. (2) Sources of funding in every Surabaya Independent Orphan education program are channeled in the form of scholarships and budgeting for the Orphan Mandiri educational institutions themselves, such as the Insik Cedikia Mandiri Boarding School (ICMBS), An-Najah Indonesia Mandiri Islamic High School (STAINIM) , Mandiri Entrepreneur Center (MEC) School.Keywords, Education Financing Strategy, Islamic Philanthropy, Empowering Orphans.

scholarly journals How Robot/human Orchestration Can Help in an HR Department: A Case Study From a Pilot Implementation

Organizacija ◽  
2019 ◽  
Vol 52 (3) ◽  
pp. 204-217 ◽  
Author(s):  
Dalibor Šimek ◽  
Roman Šperka
Keyword(s):  
Business Process ◽  
Business Processes ◽  
Current Trend ◽  
Case Study Research ◽  
Multinational Company ◽  
Research Approach ◽  
Structured Interviews ◽  
Service Orchestration ◽  
Study Research

Abstract Background and Purpose: Motivation of this research is to explore the current trend in automating the business processes through software robots (Robotic Process Automation – RPA) and its managing within enterprise environment where most of the processes are executed by human workforce. As the RPA technology expands the demand for its coordinating grows as well. The possible solution to this challenge is shown in case study research in form of implementing orchestration platform to a concrete business process of onboarding in HR department of a multinational company. The aim of this paper is to explore the phases and activities of the pilot project implementation of Robotic Service Orchestration (RSO) in combination with RPA technology and to assess the potential benefits. Design/Methodology/Approach: Case study research approach was selected to explore the research phenomena, which is the implementation of RSO platform in combination with RPA technology and assessing incoming benefits. The case is formed with 2 companies – (1) multinational company with ongoing effort of automating onboarding process, (2) technology and consulting company delivering the automation solution. Data were collected through semi-structured interviews with respondents from two involved companies and by analysing internal documents. Results: The analysis of case provided in this paper revealed some key insights: (1) strategical position of RSO and tactical position of RPA towards the existing legacy systems, (2) need for increased focus on initial process modelling phase, (3) Application Programming Interface (API) integration is more viable solution for RPA, (4) the biggest benefit of RPA - its agility, (5) future potential of the RSO replacing the BPMS. Conclusions: First of all, there is a need of higher number of software robots adopted in a company before orchestration could pay off. On the other side, current Business Process Management Systems (BPMS) solutions don’t offer functionalities for managing human and software robots workforce altogether. RPA is expected to expand and without proper orchestration the effectivity will not grow constantly.

scholarly journals Lessons learnt: examining the use of case study methodology for nursing research in the context of palliative care

2019 ◽  
Vol 24 (6) ◽  
pp. 446-459
Author(s):  
Paula Brogan ◽  
Felicity Hasson ◽  
Sonja McIlfatrick
Keyword(s):  
Palliative Care ◽  
Care Delivery ◽  
Case Study Research ◽  
Lessons Learned ◽  
Research Approach ◽  
Nursing Research ◽  
Case Study Methodology ◽  
Study Research ◽  
Study Methodology

Background An empirical social research approach, facilitating in-depth exploration of complex, contemporary contextualised phenomena, case study research has been used internationally in healthcare studies across clinical settings, to explore systems and processes of care delivery. In the United Kingdom, case study methods have been championed by nurse researchers, particularly in the context of community nursing and palliative care provision, where its applicability is well established. Yet, dogged by conceptual confusion, case study remains largely underutilised as a research approach. Method Drawing on examples from nursing and palliative care studies, this paper clarifies case study research, identifies key concepts and considers lessons learned about its potential for nursing research within the unique and complex palliative and end of life context. Conclusion A case study approach offers nurse researchers the opportunity for in-depth, contextualised understanding of the systems and processes which influence their role in palliative care delivery across settings. However, philosophical and conceptual understandings are needed and further training in case study methodology is required to enable researchers to articulate and conduct case study.

scholarly journals Analisis Break Event Point Terhadap Perencanaan Laba Cv. Uul Anugerah Surabaya

2018 ◽  
Vol 12 (1) ◽  
Author(s):  
Zeni Rusmawati
Keyword(s):  
Development Strategy ◽  
Descriptive Analysis ◽  
Research Approach ◽  
Planning Tool ◽  
Short Term ◽  
Material Evaluation ◽  
Point Analysis ◽  
The Development Strategy ◽  
Qualitative Descriptive ◽  
Break Even Point

Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.

scholarly journals Designing Embedded Case Study Research Approach in Educational Research

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Cucuk Budiyanto ◽  
Adi Prananto ◽  
Felix Ter-Chian Tan
Keyword(s):  
Qualitative Research ◽  
Research Design ◽  
Case Study Research ◽  
Case Analysis ◽  
Research Approach ◽  
Study Research ◽  
Holding Company ◽  
Embedded Case Study ◽  
The Relationship

Despite the case study research method has been widely adopted in qualitative research, few scholarly articles addressed the comprehensive guidance on the use of embedded case study research design. This paper aims to contribute to the literature by demonstrating the use of embedded case study research design in qualitative research. A pseudo case was exemplified by exploring the relationship between a holding company and its subsidiary companies of a corporate group. What construct a case and the rationale for the case being studied is exemplified. The paper further outlines the research protocol, the procedure of inquiry, and the design of the embedded case analysis. A brief explanation of the context of the case enriches the understanding of the investigated cases.

Qualitative Case Study Research Approach

2011 ◽  
pp. 1-13
Author(s):  
Tiko Iyamu
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Case Study Research ◽  
Research Strategy ◽  
Research Approach ◽  
Main Research ◽  
Study Research ◽  
Interpretive Case Study ◽  
Qualitative Methodologies

Data collection is a critical aspect of any research. To this point, it is very important that a researcher has a good understanding of why, where and how to collect data. Broadly speaking, there are two main research and data collection approaches; namely, quantitative and qualitative methodologies. These two approaches are used both in academia and professional domains. This study focuses on philosophical assumptions underpinning Information Systems (IS) research. The philosophical assumptions underlying interpretive, case study research tradition and approach implies a subjective epistemology and the ontological belief that reality is socially constructed. The study investigated the challenges of interpretive, case study research strategy and empirical techniques applied in the information systems discipline. This paper focuses on the realistic challenges that researchers face while conducting a qualitative, interpretive, case study, particularly during data collection.

scholarly journals ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Mia Istiana Mokoginta ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Quantitative Research ◽  
Short Term ◽  
Product Mix ◽  
Contribution Margin ◽  
Profit Analysis ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost ◽  
Operating Leverage

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis

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