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In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

The development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices . Other findings show that stock prices can be influenced by the Earning Per Share variable.

This study aims to test the influence of liquidity as measured by the Current Ratio and Solvency as measured by Debt to Equity Ratio  and Profitability with Return On Equity proxy on Stock Price. The data used is secondary data from the Annual Report. The sample used in this study was 15 companies in the Food and Beverage subsector. listed on the Indonesia Stock Exchange that meets the requirements for use in research with a period of 20 20 to 2023 ( 4 years), so that the data observed is 60. This study uses a quantitative method with SPSS analysis tools . The findings of this study indicate that Liquidity has a positive effect on stock prices. Solvability and profitability partially do not affect stock prices.  

The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Asset, dan Earnings Per Share both simultaneously and partially on stock prices. The total of population in this study were 15 companies and the research sample was 13 financing service companies registered on the IDX, taken using criteria determined by the author. The analytical method used is multiple linear regression.  

A wedding is a very important moment for everyone and requires meticulous preparation, sometimes taking months to years, but the lack of time and support from friends and family is often not enough to fulfill all the needs for planning a wedding. In this case, wedding organizers (WOs) are here to solve this problem. This study aims to examine the development of a growing wedding designing business in Tanjungwangi Village, Pacet, Bandung Regency, especially Friskia Ala Ala Wedding Organizer. This research provides an in-depth description of client experiences, processes, and variables that contribute to the services they offer. The method used in this research is, descriptive qualitative method with the technique of collecting data through direct observation and interviews. Friskia Ala Ala Wedding Organizer offers various services, such as make-up artist (MUA), prewedding, decoration, location, catering, photography, film, and entertainment. Friskia Ala Ala Wedding Organizer conducted a SWOT analysis which showed that there are strengths to attract customers and low prices. Friskia Ala Ala Wedding Organizer managed to record a good profit from the sale of its wedding packages. In addition, the net profit generated shows good financial management.  The conclusion of this study highlights the development of business feasibility, marketing strategy, service production process, as well as management

Advances in digital technology have brought significant changes in the way local brands build their brand image and positioning in the market. Social media is one of the main platforms used in marketing communication strategies because of its ability to reach a wide and interactive audience. This research aims to analyze the marketing communication strategy implemented by Daclen, a local fashion brand from Bandung, in shaping sales positioning through the Instagram account @Daclen.id and its official website. The research method used was qualitative descriptive with data collection through in-depth interviews, observations, and documentation. The analysis was carried out using the Circular Method of SOME (Share, Optimize, Manage, Engage) approach which emphasizes the connection between content sharing, message optimization, communication channel management, and active engagement with consumers. The results show that Daclen has succeeded in developing a simple, yet consistent and targeted digital communication strategy. Instagram is used as the primary medium to strengthen the visual power of brands, through uploading high-quality product photos, promotional videos, and active interaction with audiences. Meanwhile, Daclen's official website functions as a credibility center that provides complete information about products, prices, and after-sales service. The combination of the two creates a well-rounded consumer experience and supports an exclusive perception of the brand. Each stage in the SOME model is executed optimally. The Share stage includes the distribution of creative content with a consistent upload schedule. Optimize is done by adjusting messages according to trends and audience responses. Manage focuses on account management and interaction monitoring, while Engage focuses on building emotional connections through quick responses and interactive content. The implications of this study show that the SOME-model-based digital communication approach can help local brands such as Daclen strengthen their positioning, build an exclusive image, and create long-term relationships with consumers amid increasingly fierce competition in the digital fashion industry.

This research explores how several monetary policy and commodities market influence the movement of the Indonesia Composite Index (IHSG). Monetary policy is a set of actions taken by the central bank to regulate the currency and the economy, variable proxy is Rupiah Exchange Rate (Jisdor) and Indonesia Overnight Index Average (indONIA). Commodity markets are places where commodities are traded in physical or futures, the needs of the world still depend on certain commodities so that commodity prices can be related to economic conditions, variable proxy of comodities market is Gold, Crude Oil WTI, Coal Newcastle. Indonesia Composite Index is a index that reflects the price movements of all stocks listed on the Indonesia Stock Exchange. The study analyzes monthly data from January 2019 to December 2023, a period before the global disruption of the COVID-19 pandemic, the period during the pandemic and the gradual economic rebound that followed. Using multiple linear regression analysis, the study assesses the direction and statistical relevance of each variable’s effect on the Indonesia Composite Index. The results suggest that Indonesia Overnight Index Average and Crude Oil WTI prices have a significant positive impact on the index, the Rupiah Exchange Rate has a significant negative impact on the index, while Gold and Coal Newcastle have no significant impact on the index. These findings can serve as a useful reference for both investors and policymakers in understanding and anticipating movements in Indonesia’s capital market, especially in relation to monetary policy and global commodity trends.

Market performance reflects the firm's value from the perspective of investors, based on current performance and future projections, which influence stock prices and long-term investment returns. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and Intellectual Capital (IC) on market performance, with profitability as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample consisted of 166 observations. The sampling method used in this study was non-probability sampling with a purposive sampling technique. Data were collected through documentation and analyzed using STATA software. The results show that CSR disclosure has no significant effect on market performance, while IC has a significant negative effect on market performance. However, profitability, measured by Return on Equity (ROE), significantly strengthens the relationship between CSR disclosure and market performance, as well as between IC and market performance."

This paper explores the critical role of government in maintaining fair and stable food prices, particularly from the perspective of Islamic economics. Fluctuations in food prices can significantly affect both low-income communities and farmers. Therefore, the government is expected to act proactively by implementing policies such as subsidies, setting fair price benchmarks, and monitoring distribution to prevent harmful practices like hoarding. In Islamic economics, justice is a core principle emphasizing honest and transparent transactions while strictly prohibiting exploitative practices such as usury and speculation. This study discusses how Islamic principles, including zakat and equitable distribution, can be integrated into food policies to build a more just and sustainable system. The findings suggest that governments should strengthen market oversight, improve public education, and develop community-based social programs to ensure fair access to food for all segments of society

This research aims to examine how product quality and price influence the purchasing decisions of consumers buying Fukumi brand porang rice in Bandar Lampung City. As a healthier rice alternative, Fukumi porang rice has become popular among individuals who are health-conscious, particularly those on diets or managing diabetes. A quantitative method was applied, using surveys distributed to 150 buyers of Fukumi rice. The data were analyzed using multiple linear regression. The findings reveal that both product quality and price have a significant impact on purchasing decisions. The regression analysis shows that product quality accounts for 54.1%, while price accounts for 57% of the decision-making process. An Adjusted R² of 0.567 indicates that 56.7% of the variation in purchase decisions is explained by these two factors, with the remaining 43.3% influenced by other variables not included in this study. These results emphasize the need for businesses to consistently deliver high product quality and set prices that reflect customer value to stay competitive.

This study aims to determine the influence of product quality and price on purchasing decisions for MSME products in Dekranasda Depok City. The method used in this study is a quantitative approach with primary data collection through questionnaires. The sample in this study consisted of 50 consumers who shopped at Dekranasda Depok City and were selected using the side-by-side accidental method. Data analysis was performed using descriptive statistics, instrument data tests, multiple regression analysis, and hypothesis testing using IBM SPSS Statistics 25 software. The results showed that product quality partially impacts purchasing decisions, and prices partially impact MSME product purchasing decisions. When these two variables are observed simultaneously, both product quality and price have a significant influence on the purchase decision of MSME products Dekranasda Depok City

This research aims to identify leading sectors through the Location Quoetient (LQ) approach and Shift Share analysis. The LQ approach is used to determine the base sector based on structural advantages, while shift share measures the competitive advantage of the economic sector at the local level compared to the provincial level. The data used is the GRDP of Malang City and East Java Province for 2020-2022 at constant prices. The results of the analysis show that of the 17 sectors analyzed, only two sectors meet the criteria as leading sectors, namely the financial and insurance services sector and the education services sector. These two sectors not only have LQ values >1, but also show DK values >0, signaling superiority in economic structure and growth. This finding emphasizes the importance of strengthening the strategic services sector as a driver of sustainable economic development in Malang City.  

This study aims to analyze the impact of shipping costs and prices on the behavior of consumers using Grab services in Medan City. The research employs a quantitative approach through a survey by distributing questionnaires to 99 respondents who have utilized Grab services (GrabFood or GrabExpress) in the last six months. Data analysis is conducted using validity, reliability, normality, multicollinearity, heteroscedasticity tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of SPSS version 25 software. The results indicate that shipping costs have a positive but insignificant effect on consumer behavior (sig. 0.172 > 0.05), while price has a positive and significant effect on consumer behavior (sig. 0.000 < 0.05). Simultaneously, both variables significantly influence consumer behavior with a significance value of 0.000 < 0.05. The coefficient of determination shows that 50.8% of consumer behavior is influenced by shipping costs and prices, while the remaining percentage is affected by other variables outside the model. Based on these findings, it is recommended that Grab maintain competitive pricing and continue to innovate its services to attract more consumers.    

Kota Padang merupakan salah satu kota yang ada di Provinsi Sumatera Barat dan juga merupakan ibu kota dari Provinsi Sumatera Barat yang saat ini memiliki perkembangan di berbagai bidang seperti bidang ekonomi, transportasi dan perkembangan infrastruktur kota itu sendiri. Akibat perkembangan penduduk dan transportasi maka akan membutuhkan angkutan umum sebagai penunjang perkembangan tersebut. Tujuan dari pelaksanaan penelitian ini adalah untuk mendapatkan data kinerja pelayanan angkutan sebagai bahan evaluasi dalam penataan angkutan umum di Kota Padang. Hasil dari penelitian ini yaitu Frekuensi tertinggi terdapat pada trayek 419 yaitu 39 Kend/jam sedangkan frekuensi terendah adalah sebesar 1 kend/jam yaitu pada trayek 404, 411, 412, 423, 444,445, 410A, dan 444B. Headway tertinggi yaitu pada trayek 404 dengan headway 596 menit, sedangkan headway terendah terdapat pada trayek 419 dengan headway 2 menit.Load factor tertinggi terdapat pada trayek 434 yaitu sebesar 56,17%  sedangkan load factor terendah terdapat pada trayek 423 yaitu sebesar 9,09%. Tingkat operasi tertinggi terdapat pada trayek 54, dengan nilai tingkat operasi sebesar 100%, kemudian tingkat operasi terendah terdapat pada trayek 423 dengan nilai tingkat operasi sebesar 2,44%

This research aims to examine the impact of thrifting on the economic condition of clothing traders in Pasar Lasoani, to identify the factors that make thrifting a threat to these traders, to find solutions that traders can implement in facing competition with thrifted products, and to understand the Islamic economic perspective on thrifting practices in Pasar Lasoani. This study uses a qualitative research method, which is intended to describe and explain events or phenomena occurring in the field and to present data systematically, factually, and accurately regarding the facts or phenomena observed. The data for this study were obtained through observation, interviews, and documentation. The thrifting phenomenon has had a significant impact on the economy of clothing traders in Pasar Lasoani. On the positive side, this trend has increased income for traders who sell thrifted items due to their affordable prices and attractive variety. However, on the negative side, thrifting reduces the competitiveness of new and local clothing traders, thereby creating economic imbalances in the market. The increase in secondhand clothing imports is also perceived as a threat to the demand for new products, especially due to the strong interest of young consumers in branded clothes at low prices. To improve competitiveness, new clothing traders need to implement strategies such as price adjustments, product quality improvement, utilization of digital marketing, and consumer education on the advantages of new clothing. From an Islamic economic perspective, the practice of thrifting is permissible as long as it fulfills the pillars and legal conditions of buying and selling, namely clarity of the product, mutual agreement on price, and absence of excessive gharar (uncertainty). According to the school of Imam Malik, this practice is valid if the existing gharar is minor, unavoidable, and conducted with honesty, fairness, and transparency. Therefore, thrifting transactions in Pasar Lasoani can be considered in line with the principles of sharia.

This article comprehensively examines the impact of inflation on the welfare of Indonesian society from a public economics perspective. High inflation has been proven to erode purchasing power, widen economic inequality, and worsen quality of life, especially for fixed- and low-income groups. Rising prices of basic necessities force households to sacrifice spending on education and health, increasing the risk of poverty and lowering the human development index. Inflation also creates economic uncertainty, hampers investment, and triggers social conflict due to public unrest. Empirical studies indicate that every 1% increase in inflation can reduce real purchasing power by up to 2.3% and increase the number of poor people. To mitigate these regressive effects, integration of monetary, fiscal, and adaptive social protection policies is required. The experience of Indonesia and other countries underscores the importance of inter-institutional synergy and evidence-based interventions to maintain price stability and equitable welfare. In conclusion, inflation control should be seen as a long-term investment in human development and social justice, not merely as a macroeconomic stability target.

TikTok has transformed into an effective digital marketing platform, not only for introducing products but also for shaping impulsive shopping behavior. This study aims to analyze the impulsive shopping behavior of Generation Z on TikTok Shop. The research was conducted using a qualitative descriptive approach, with data obtained from digital searches and observations. The findings indicate that Generation Z has a strong interest in utilizing the TikTok Shop feature within the TikTok application, making it one of their preferred alternatives for online shopping transactions. TikTok significantly influences Generation Z’s shopping behavior, as they tend to purchase products after seeing them on the platform. Businesses leverage TikTok as an efficient marketing tool, particularly through creative content, short videos, and influencer recommendations. By utilizing an algorithm that tailors content to users’ preferences, TikTok Shop creates offers that appear attractive to consumers. Generation Z is often influenced to buy items they do not actually need. Sudden purchases driven by emotions—such as low prices or limited-time offers—often lead them to overlook product quality. As a generation living in the digital era, Gen Z needs to better regulate their impulsive consumer behavior. Wisely utilizing technology and understanding the marketing strategies used by platforms like TikTok Shop can help them avoid excessive impulsive spending. By prioritizing needs over wants and carefully considering the value and benefits of a product before purchasing, Gen Z can become smarter and more responsible consumers.

This study aims to examine the influence of price and store atmosphere on repurchase decisions, with customer satisfaction as a moderating variable among Beocca Coffee consumers in Malang Regency. A quantitative explanatory approach was employed, involving 130 respondents selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results show that price, store atmosphere, and customer satisfaction have a positive and significant effect on repurchase decisions. However, customer satisfaction was not proven to moderate the relationship between price and repurchase decisions, nor between store atmosphere and repurchase decisions. These findings indicate that price and store atmosphere influence repurchase decisions directly, regardless of customer satisfaction levels. The practical implication is that coffee shop managers should focus on offering competitive prices and creating a pleasant store atmosphere. Although customer satisfaction does not act as a moderator, it remains a crucial direct factor affecting loyalty. Future studies are encouraged to expand the research scope geographically and include additional variables such as customer loyalty, perceived quality, or digital marketing strategies to deepen the understanding of repurchase behavior in the local coffee shop industry.

This studyaims to examine the economic activities of low-income communities and identify factors that influence these activities in Tamaila Utara Village,Tolangohula Sub-district,Gorontalo Regency. The study employed a qualitative method using a systematic approach. Data collection techniques included observation, interview, and source triangulation.Data analysis involved data reduction followed by drawing conclusions. The findings indicate that most low-income residents in Tamaila Utara rely on agriculture, particularly corn farming, as their primary livelihood. Farming activities are supported by family members due to limited financial capacity to hire labor, and the tools used are still very simple or traditional. For crop distribution,the community depends on local traders who offer prices significantly lower than market rates, due to limited transportation access to larger markets. In terms of consumption,residents can only meet their basic needs, with low nutritional intake due to minimal income. Other challenges to improving the local economy include water scarcity during the dry season, low educational attainment among farmers,lack of government-provided training, and unpredictable weather and environmental conditions. Therefore,government support is urgently needed,such as irrigation development, agricultural training, and the provision of modern tools or technology to enhance community welfare in the future.