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Abstract

Abstract: SMSE Profit Maximization Based on Pricing Strategy Perspective
Purpose: this study aims to maximize SMSE profits analyzed by pricing strategy perspective.
Method: qualitative descriptive methods with case study approaches.
Results: business owner needs to set different profits between manufactured and merchandise goods in order to maximize their profit. However, there are several additional scenarios for MSME to carry out better profit planning.
Novelty: the study presents a profit planning based on pricing strategy approach which is expected to help MSME maximize the profits they will earn.
Contribution: to help MSMEs to achieve profit maximization so that MSMEs can continue to do business and expand.


Abstrak: Maksimalisasi Laba UMKM Berdasarkan Perspektif Pricing Strategy
Tujuan: menggambarkan strategi penetapan harga jual dan perencanaan laba pada tingkat harga yang berbeda.
Metode: metode analisis data menggunakan metode deskriptif kualitatif dengan menggunakan cost-plus pricing dan cost-volume-profit sebagai alat ukurnya.
Hasil: berdasarkan struktur biaya pada periode ini, harga jual yang paling ideal adalah harga jual yang menetapkan laba sebesar 25% dan 15%. Di samping itu, perencanaan laba UMKM berada pada kondisi yang baik.
Kebaruan: : penelitian menyajikan hasil analisis penetapan harga jual dan perencanaan laba yang dapat membantu UMKM dalam menyusun strategi.
Kontribusi: membantu UMKM dalam penyusunan strategi terkait harga jual dan perencanaan laba.

Keywords

cost-plus pricing cost-volume-profit strategi UMKM

Article Details

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Copyright (c) 2024 Nilam Kemala Odang, Gaby Ruminsah Arnita Sidabutar

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