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This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

Abstract. This study examines the impact of product quality and price on consumer satisfaction at Toko Batik Katura, Cirebon Regency, aiming to provide relevant strategies to enhance customer loyalty. An explanatory research method was employed to explain the causal relationship between product quality, price, and consumer satisfaction variables. Data collection was conducted through direct observation, questionnaires using a Likert scale, and documentation, involving 100 respondents selected through purposive sampling. The results indicate that product quality and price significantly influence consumer satisfaction, with a correlation coefficient of 0.9938 and a determination coefficient of 98.76%. This study recommends product innovation development, flexible pricing strategies, service quality improvements, and the utilization of digital platforms as part of a modern marketing approach. Keywords: Product Quality, Price, Consumer Satisfaction, Customer Loyalty, Marketing Strategy, Digital Platforms, Product Innovation, Service Quality, Explanatory Research. Abstrak. Penelitian ini mengkaji dampak kualitas produk dan harga terhadap kepuasan konsumen di Toko Batik Katura, Kabupaten Cirebon, dengan tujuan untuk memberikan strategi yang relevan guna meningkatkan loyalitas pelanggan. Dalam penelitian ini, metode explanatory research digunakan untuk menjelaskan hubungan kausal antara variabel kualitas produk, harga, dan kepuasan konsumen. Pengumpulan data dilakukan melalui observasi langsung, kuesioner dengan skala Likert, dan dokumentasi, melibatkan 100 responden yang dipilih secara purposive sampling. Hasil menunjukkan bahwa kualitas produk dan harga secara signifikan memengaruhi kepuasan konsumen, dengan koefisien korelasi sebesar 0,9938 dan koefisien determinasi sebesar 98,76%. Penelitian ini merekomendasikan pengembangan inovasi produk, strategi harga yang fleksibel, peningkatan kualitas layanan, serta pemanfaatan platform digital sebagai bagian dari pendekatan pemasaran modern. Kata kunci: Kualitas Produk, Harga, Kepuasan Konsumen, Loyalitas Pelanggan, Strategi Pemasaran, Platform Digital, Inovasi Produk, Kualitas Layanan, Penelitian Eksplanatori.

This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportunities to enhance cost-efficiency in production. The findings are expected to support improved decision-making in cost management and pricing strategies within the Small and Medium Enterprises (SME) sector.  

The majority of MSME players in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city have a poor understanding of how to calculate the correct selling price of products. They also do not understand how to identify costs and classify them appropriately. The selling prices they set for their products are not based on full cost estimates. As a result, the profit they make is not optimal. In view of these problems, a service activity in the form of socialisation was carried out for MSME actors in Kebun Sayur village. This socialisation activity aims to increase the insight and knowledge of MSME actors in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city regarding product selling price determination. The socialisation activity was attended by 30 participants. The stages of service activities include preparation stage, implementation stage and evaluation stage. After participating in the service activities, the participants' insight and knowledge in product selling price determination increased. The participants were also able to identify and classify costs in the businesses they manage. This service activity has a positive impact on increasing the insight and knowledge of MSME actors.

This study aims to Determination of factor prices is an essential element in the economic system that includes aspects of production and distribution. In the perspective of Islamic economics, factor pricing not only relies on economic efficiency, but must also pay attention to the principle of distributive justice in line with Islamic values.  The research method uses a qualitative approach with a literature review or library reaseach. The data used in this study are sourced from various literature books and scientific articles. The results of the study discuss the concept of factor pricing based on the theory of marginal products, labor markets, time allocation, equilibrium, and return on investment without usury. The analysis focused on the link between economic efficiency and fair distribution in accordance with maqashid sharia. The results show that optimal factor pricing within a sharia framework can support market equilibrium, increase labor productivity, and promote income distribution across different sectors of the economy. In addition, sharia-based policy interventions are needed to overcome market distortions and ensure the realization of holistic economic justice.

Determining educational service rates is an important strategic step in managing educational institutions. This process involves determining adequate pricing to ensure the desirability and quality of the services provided. This study explores the various strategies used in pricing educational services, including economic, financial, and competitive factors considered. Through in-depth analysis, this research provides insight into how educational institutions can optimize the rate setting process to meet funding needs while maintaining the accessibility and quality of education provided.    

The Break Even Point (BEP) analysis can be used by company management to determine product pricing, establish minimum sales, set sales targets, and plan desired profits. The objective of this research is to analyze the determination of the selling price of a production item using the Break Even Point (BEP) method. This research was conducted using a quantitative descriptive method through a cas study approach that employed Break Even Point (BEP) analysis calculations. The results of this research indicate that for the rice flour product of PT AMM, the Break Even Point (BEP) is reached at a sales amput of Rp. 2.129.816.330,-. At this break event point, the selling price of the product is determined to be Rp. 36,975,-, with a total quantity sold of 57,600 units. The sales level, with a variable expense ratio of 87%, allows the company to set the selling price of the product at the break even point (BEP) unit itself is 57.610 units that need to be sold. PT AMM has a profit target of Rp. 20.000.000,- must be made. This is because of the high variable costs; therefore, to achieve a high profit target, additional variable costs must be incurred.

UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.

Business is an activity of the economy, where business activities take place in the market. Where the market is a meeting place for traders and buyers. One of them is the Muara Sabak Ulu Traditional Market with traders who are predominantly Muslim. Competition is an organization or individual vying to get what they want. This study uses a type of qualitative research and the object of this research is the traditional market traders of Muara Sabak Ulu. Sources of data used are primary data and secondary data, the techniques used in collecting data are observation, interviews and documentation. The determination of the pricing mechanism at the Muara Sabak Ulu Traditional Market is found in the selling price and the interest of the buyer where the trader will raise the price of the goods above the price given by the distributor. The factor for the occurrence of violations of business ethics in the Muara Sabak Ulu Traditional Market is because the opportunity to cheat will encourage people to do so. The intention to cheat will increase if the trader is under pressure to achieve a goal that he feels is very important. There are traders in the Muara Sabak Ulu Traditional Market who comply with the ethics of trading and the principles of Islamic business ethics and there are also those who are not in accordance with the principles of Islamic business ethics.

This study aims to analyze the determination of the selling price using the cost plus pricing method at UD Bintang Kejora. This type of research uses case research which is selected based on the formulation of the problem and research objectives. The data collection technique used is documentation. Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The data validity technique used is source triangulation.The results of the study show that UD Bintang Kejora in determining the cost of production is still not in its entirety, such as not including maintenance costs and depreciation of equipment used in the production process. Therefore, researchers calculate the cost of production using the full costing method and determining the selling price of the cost-plus pricing method to help companies get the appropriate profit. The cost of production using the full costing method is Rp. 44,455. The profit obtained by adding a margin of 35% of the cost of production is Rp. 15,559. In order to obtain a selling price using the cost-plus pricing method of Rp. 60,014. The results of the calculation of determining the selling price with this method can help UD Bintang Kejora in getting the desired profit.

Food cost and selling price in the industrial world such as restaurants in hotels are very important in order to control production costs in processing food ingredients. The method used in this research is descriptive qualitative. Data collection techniques in the form of interviews, observation and documentation using inductive qualitative data analysis methods. Determination of selling price on the set menu through the calculation of market segmentation, competitor analysis, raw materials, and company standards owned. Food cost generated by each dish item has an important role in determining the selling price because it is very influential. Cost of package is the biggest determinant of costs incurred from 2 kinds of main dishes served. The results of this study indicate the determination of the selling price of the new year menu set using the mark-up pricing method based on standard calculations from the company. Strategy and determination of the target market as the main thing that must be considered, with a survey of several competitors including composition and price will be known how feasible the dish competes in the market.

The role of Information Systems is really useful to make management determine decision easier, but not with replace it. To determine the final result of a decision is the task of the management company. If the management company made a wrong decision, it will cause a wrong policy that have been set or assigned by the company or the organisation. The application of accounting information systems has been develope . Information Systems is not only use for a big company. It also can be use for a small market.This research was conducted by using quantitative data analysis method. All data that have been obtained based on interview result and all the facts. The purpose of this research is to know about The role of Information Systems in making decision on determination pricing at ‘Toko Bu Nancy’The transaction system of ‘Toko Bu Nancy’ is still using paper to fill all data. Because ‘Toko Bu Nancy’ is small market. That’s why ‘Toko Bu Nancy’ need a system that can help processing all data and transaction.Based on this research, actually the accounting information system at ‘Toko Bu Nancy’ can be said quiet good. Because the price that been determinate are the same with another market. Even though ‘Toko Bu Nancy’ is still a small market, but the accounting information that been recorded is quiet detail so the information that needed in making decision determination pricing can be obtained quick and easily. It can be conclude that ‘Toko Bu Nancy’ has a great and effective accounting information.