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Fransiska, Chiva; Ayuanti, Rafikhein Novia; Saputra, Beny Mahyudi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the effect of price, green knowledge, and electronic word of mouth (eWOM) on purchase intention toward electric bicycles in Kediri City. A quantitative approach with a causal-comparative design was employed. Data were collected through an online questionnaire involving 112 respondents familiar with electric vehicle concepts, using purposive sampling. The validity and reliability tests confirmed that all research instruments were valid and reliable. Data analysis was performed using multiple linear regression with SPSS version 26. The results reveal that all independent variables have a positive and significant effect on purchase intention, with an R² value of 0.893. Among them, eWOM has the most dominant influence compared to price and green knowledge. These findings indicate that reasonable price perception, adequate environmental knowledge, and positive online reviews simultaneously enhance consumers’ purchase intention for electric bicycles. This study supports the Theory of Planned Behavior in explaining eco-friendly purchasing behavior and provides strategic implications for companies to apply value-based pricing, environmental education campaigns, and effective digital promotion strategies.

Muhammad Ayman Ashari; Hafiza Adlina; Onan Marakali Siregar

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of brand image, product quality, and price on consumer loyalty toward sports shoes among basketball athletes in Medan City. The research employed a quantitative approach with an associative design by distributing questionnaires to 78 respondents. The results indicate that brand image has no significant effect on consumer loyalty, while product quality and price show a positive influence. Simultaneously, the three variables contribute to the formation of consumer loyalty, particularly through usage satisfaction, repurchase intention, and recommendations to others. These findings highlight the importance of product quality and competitive pricing as the main factors in building consumer loyalty in the sports shoe market. This research provides insights for athletic shoe manufacturers to focus more on improving product quality and competitive pricing to maintain and expand market share among athletes. It also shows that while brand image can influence consumer perceptions, quality and price are more dominant in building long-term relationships with consumers in the athletic shoe industry.

Rini Ramdiani

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the simultaneous and partial effects of advertising and price on consumer purchase intention at Elshinta Swalayan Sukaraja. The research employed a quantitative method with a survey approach to collect empirical data from respondents. The sampling technique used was incidental sampling, with a total of 100 consumers who shopped at Elshinta Swalayan Sukaraja. Data were collected through questionnaires and analyzed using multiple linear regression to determine the relationships and effects among the studied variables. The results revealed that advertising and price simultaneously have a significant influence on consumer purchase intention. Partially, advertising has a significant effect on increasing purchase intention through the delivery of persuasive and attractive promotional messages. Meanwhile, the price variable also shows a positive influence, indicating that competitive pricing can strengthen consumers’ purchase decisions. Therefore, this study highlights the importance of integrating promotional strategies and pricing policies to enhance consumer purchase intention and improve the retail store’s competitiveness in the local market.

Hassan Daghwi Obaid

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This interactive study examines the impact of green marketing on the development of competitive capabilities in Iraqi companies, highlighting its role as a strategic approach for achieving sustainable market advantage. Green marketing involves environmentally responsible practices in product design, pricing, promotion, and distribution, which contribute to building brand reputation and operational excellence. The study explores the relationship between green marketing initiatives and enhancing firms' competitive capabilities, emphasizing how eco-friendly practices influence performance and strategic positioning. By analyzing green marketing theory, the study provides a comprehensive understanding of how sustainability-focused strategies can strengthen innovation, differentiation, and customer loyalty. It underscores the role of green marketing in improving long-term competitiveness and aligning business goals with environmental responsibility. Using empirical studies and diverse sources, the research demonstrates that green marketing is not merely a branding tool but a core element in building strategic advantages, especially within Iraq’s evolving market and regulatory environment. The findings reveal a positive relationship between green marketing practices and competitive capabilities. Environmentally driven strategies improve firm performance, enhance responsiveness to market demands, and reinforce brand value, enabling companies to thrive in dynamic business contexts. Consequently, the research recommends adopting green marketing as an integral component of strategic planning for Iraqi companies to ensure resilience, sustainability, and competitive growth. In conclusion, the study highlights the positive impact of green marketing on enhancing competitive capabilities in the Iraqi context, affirming its importance as a foundational pillar in business strategy to address environmental challenges and achieve long-term success. Furthermore, it suggests future studies explore the specific challenges and opportunities of implementing green marketing in different sectors.

Rizky Ardian Saputra; Aprilia Dian Evasari; Endah Kurniawa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to thoroughly examine the influence of menu variety, taste, and price on customers' purchasing decisions at CEZ-ROS Restaurant, located in Kediri Regency. Understanding these factors is crucial for the restaurant to enhance customer satisfaction and improve sales performance. The research employs a quantitative approach with an associative research type, designed to explore relationships between variables. The sampling technique used is accidental sampling, where respondents were selected based on convenience and their availability during the data collection period. This method allows for practical and efficient data gathering from actual restaurant customers. Data analysis involves several statistical tests to ensure accuracy and reliability. Initially, validity and reliability tests were conducted to confirm the suitability of the questionnaire. Then, multiple linear regression analysis was used to determine how menu variety, taste, and price individually and collectively influence purchasing decisions. Additionally, t-tests assessed the significance of each independent variable, while the F-test evaluated their simultaneous effect. The coefficient of determination (R²) provided insight into how much variation in purchasing decisions could be explained by these variables. The results indicate that menu variety, taste, and price significantly impact purchasing decisions both individually and together. Specifically, customers prefer restaurants offering a diverse menu, delicious food, and reasonable pricing. The F-test confirms the strong combined effect of these factors on consumer behavior. However, the coefficient of determination also suggests that while these variables are important, other external influences such as service quality, ambiance, and promotions may also affect purchasing decisions. Overall, this study highlights that CEZ-ROS Restaurant should focus on maintaining menu diversity, enhancing taste quality, and setting competitive prices to attract and retain customers effectively.

Alfiansyah, Alfiansyah; Sahroni, Angrean; Marta, Inuki Yudi; Saputra, Ilham Tirta; Pratama, Reza Agung +1 more

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research positions tourism as a key driver for rural economic transformation via the Community-Based Ecotourism model. Lubuk Langkap Nature Tourism Village, South Bengkulu, has excellent natural assets (pristine), such as clear rivers and tropical forests, supported by good social capital. However, this potential is structurally constrained by a Severe Institutional Crisis within the Village-Owned Enterprise, marked by informal management, lack of standard accounting, and vulnerability to moral hazard risk (misconduct). The Main Thesis asserts that this institutional crisis is not merely a technical issue but a major root problem that weakens Social Capital, damages community Capability, and risks permanent environmental damage. The study uses in-depth strategic analysis focusing on the New Institutional Economics and an integrated SWOT framework, employing interpretive descriptive qualitative methods. The analysis formulates an integrated Community-Based Ecotourism development strategy within a Governance framework that is Strengthened by Risk a system designed to become more resilient when facing shocks (moral hazard risk). The Integrated Action Strategy includes: (1) Establishing Exclusive Village-Owned Enterprise Regulatory Control Rights over the entrance gate and Environmental Carrying Capacity; (2) Implementing a physical Daily Public Financial Dashboard to prevent misconduct; and (3) Legalizing Village Regulations (Perdes) on Conservation Zoning and Maximum Daily Visitor Limits. Implementing a Niche Premium Operational Business Plan (OBP), detailing a High Pricing Strategy (including a Conservation Fee) and a fair Proportional Revenue Sharing Formula, is key to achieving improved welfare and ecological sustainability in South Bengkulu.

Murtajah Zuliani

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Asus is one of the laptop brands from Taiwan that is widely recognized among students due to its products offering good quality, reliable performance, and competitive pricing, making it popular among students. This study aims to examine the influence of Product Quality, which includes performance, durability, and the features offered. In addition, price plays an important role in the purchase decision, although in some cases it may be influenced by the consumer’s perception of the product's value. Brand Equity includes factors such as brand awareness, brand image, and consumer loyalty, and is also considered a highly influential element in the Purchase Decision of Asus Laptops among students of the FISIP Faculty at Universitas Mulawarman. This study employs a quantitative approach with a survey method. The sampling technique used is probability sampling with a simple random sampling method, involving 98 respondents. Data is collected through questionnaires distributed to FISIP students at Universitas Mulawarman who are users or buyers of Asus laptops. Data analysis is performed using multiple linear regression to determine the relationship and influence between independent variables (product quality, price, and brand equity) and the dependent variable (purchase decision). The results indicate that product quality, price, and brand equity both partially and simultaneously have a positive and significant effect on the purchase decision, meaning that the greater the likelihood of students purchasing an Asus laptop. These findings show that these three variables are key factors influencing consumer behavior in making a purchase decision for Asus laptops. This study provides valuable insight into the factors influencing technology product purchase decisions among students.

Lensy Permatasari; Rafikhein Novia Ayuanti; Agung Pambudi Mahaputra

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of affiliate marketing programs, price, and promotion on purchasing decisions for Mezuca perfume on TikTok Shop. As the digital era advances, social media platforms like TikTok serve not only as entertainment platforms but also as effective channels for marketing products through the TikTok Shop feature and affiliate programs. This strategy allows content creators to act as sales partners, directly influencing consumer decisions. This quantitative study utilizes primary data obtained through questionnaires distributed to 180 respondents who had purchased Mezuca perfume through Mamnun's TikTok Shop account. After a selection process using purposive sampling, 160 respondents met the criteria and were eligible for analysis. Data analysis was performed using SPSS software with various statistical tests, including descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results indicate that affiliate marketing programs, price, and promotion simultaneously have a positive and significant effect on purchasing decisions. Partially, these three variables also show a significant positive influence on consumer decisions. These findings indicate that implementing effective digital marketing strategies, particularly through affiliate marketing, competitive pricing, and engaging promotions, plays a significant role in increasing consumer purchasing interest on social media platforms. This research offers practical implications for businesses in designing optimal and targeted digital marketing strategies.

Decky Hendarsyah; Febrianty, Nirvana Annisa’; Bahri, Saiful

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the influence of packaging, price, and digital marketing on increasing MSME (Micro, Small, and Medium Enterprises) sales. Using a descriptive quantitative approach, this study collects primary data through questionnaires and interviews, as well as secondary data from literature sources. The questionnaires serve as the primary data source, while interviews provide supporting data. The research population includes all MSMEs supported by KADIN in Bengkalis sub-district, Bengkalis district. A random sampling technique was applied, with a total of 104 respondents selected for the study. The data analysis was conducted using multiple linear regression with the help of SPSS software. This analysis involved testing validity, reliability, classical assumptions, and hypotheses to ensure the accuracy and consistency of the data. The results of the research indicate that both packaging and price have a positive and significant effect on increasing MSME sales. In contrast, digital marketing did not show a significant effect on boosting sales. Among the three factors, packaging emerged as the most dominant factor influencing the increase in sales. This study adds value to existing theories by confirming the importance of packaging and price in enhancing MSME sales performance. It also offers practical implications for the government and MSME stakeholders. For the government, the findings can be used to develop strategies and policies that support MSMEs, particularly in areas related to packaging and pricing strategies. For MSME owners and entrepreneurs, this research provides insights into key aspects of business operations that can be optimized to improve sales. By focusing on packaging and pricing strategies, MSMEs can enhance their competitiveness in the market, leading to increased sales and long-term business success.

Marcelino Cristian Yuwono; Bambang Sri Wibowo; M. Azizul Khakim

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the current era, the land transportation sector in Indonesia is still in the development stage, both for private and public use. The needs of modern society, which demands that everything be more practical and efficient, has led to an increase in demand for motor vehicles, especially car rental services, every day. This study uses a quantitative method with a focus on analyzing data obtained from questionnaires. The independent variables in this study consist of price (X1), promotion (X2), and service quality (X3), while the dependent variable is customer decision (Y). The research data was collected from 100 respondents who used SJ Trans Rent Car services in Sidoarjo and analyzed statistically using SPSS version 25. The analysis results show a regression model of Y = 1.791 + 0.148X1 + 0.220X2 + 0.227X3 + e. If the values of X1, X2, and X3 are zero, then the Y variable remains at 1.791. However, a one-unit increase in price perception contributes positively to customer decisions, as do effective promotions and good service quality, which have a significant impact on increasing customer decisions. The three variables were found to have a positive relationship with Y, both partially and simultaneously. These findings confirm that the right pricing strategy, effective promotion, and high-quality service are important factors that service providers must consider in order to increase competitiveness and build customer loyalty in the car rental industry.

Bagaskara Junianto; Rina Ayu Vildayanti

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of product quality, price, and promotion on consumer purchase decisions of Compass shoes through the Shopee application in South Jakarta. The research was motivated by the rapid growth of e-commerce in Indonesia, particularly among urban consumers who are digitally literate and highly responsive to marketing stimuli. A total of 100 respondents were selected using a non-probability sampling method with an accidental sampling technique. Data were collected through questionnaires measured on a Likert scale and analyzed using multiple linear regression with SPSS version 22. The findings reveal that product quality, price, and promotion each have a positive and significant effect on purchase decisions. Product quality was identified as a key determinant that enhances consumer trust through durability, comfort, and authentic design, while price competitiveness supports perceived fairness and affordability in a highly competitive digital marketplace. Promotion emerged as the strongest factor, demonstrating the effectiveness of creative digital campaigns, influencer collaborations, and flash sale programs in stimulating consumer interest and driving purchases. These results highlight the importance of integrating product excellence with strategic pricing and innovative promotional activities to influence purchase behavior, especially among Gen Z and millennial consumers. From a theoretical perspective, this study enriches the literature on digital marketing and consumer behavior in the context of local brands competing in online marketplaces. Practically, the findings provide valuable insights for Compass and other local SMEs to formulate effective marketing strategies that align with consumer expectations and strengthen competitiveness in the dynamic e-commerce ecosystem.

Enggal Fatwa Arifiana; Ustadus Sholihin; Nurali Agus Najibul Zamzam

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the extent to which service quality, product variety, and price influence purchasing decisions at Perdana Stationery Kediri. A quantitative research method was employed, involving a total of 170 respondents who were selected using accidental sampling techniques. The primary data were gathered through a structured Likert-scale questionnaire, and then analyzed using multiple linear regression analysis to assess both the individual and simultaneous effects of the independent variables on purchasing decisions. The results of the partial tests showed that service quality has a positive and significant influence on purchasing decisions, with a t-value of 4.112 and a significance level of 0.000. Similarly, product variety demonstrated a significant positive effect (t = 3.905, p = 0.000), indicating that a wide selection of products can attract and retain more customers. Furthermore, price was also found to significantly influence purchasing decisions (t = 3.732, p = 0.000), suggesting that competitive and reasonable pricing remains an essential factor in consumers' buying behavior. The simultaneous test (F-test) showed that all three variables collectively have a significant impact on purchasing decisions, with an F-value of 45.672 and a significance value of 0.000. The model explains 45.1% of the variance in purchasing decisions, indicating a substantial level of influence. In conclusion, this study highlights that delivering high-quality service, offering diverse product options, and maintaining competitive pricing are key strategies for increasing customer purchasing decisions, improving market competitiveness, and fostering long-term customer loyalty.

Harlan Ari Yanto; Purwatiningsih Purwatiningsih

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

In today’s digital era, the demand for fast, stable, and affordable internet services continues to grow alongside the rapid advancement of communication technology. Biznet Network, as one of the leading internet service providers in North Jakarta, is required to deliver optimal service quality and competitive pricing in order to maintain customer loyalty. This study aims to examine and analyze the influence of service quality and price on customer loyalty toward Biznet Network. The research employed a descriptive quantitative method with a sample of 100 respondents selected using purposive sampling from the population of Biznet customers in North Jakarta. Data were collected through observation, interviews, and questionnaires using a Likert scale, and then analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The findings reveal that service quality (X₁) has a significant negative effect on customer loyalty (Y), with a calculated t-value of -2.270 greater than the critical t-table value of 1.984, indicating that a decline in service quality leads to decreased customer loyalty. Similarly, price (X₂) has a significant negative effect on customer loyalty, with a calculated t-value of -2.023 > 1.984, suggesting that unfavorable pricing perceptions reduce loyalty. The F-test results show that service quality and price simultaneously have a significant effect on customer loyalty, with an F-value of 7.686 > 3.09 and a significance level of 0.001 < 0.05. The R² value of 0.137, or 13.7%, indicates that these two variables explain customer loyalty, while the remaining 86.3% is influenced by other factors not examined in this study.

Arif Rahman; Eja Armaz Hardi; M. Maulana Hamzah

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines two main issues related to palm oil trading transactions in Kuala Keritang Village, Indragiri Hilir Regency, Riau Province. The first issue concerns the analysis of pricing mechanisms in palm oil trading, while the second focuses on the review of Islamic business ethics in such transactions. The objective of this research is to understand in detail how the price determination system operates in the local palm oil market and to assess the extent to which these trading practices align with the principles of Islamic business ethics. To address these issues, a qualitative descriptive method was employed. This approach was chosen because it allows for a comprehensive description of facts, data, and trading mechanisms while providing space for critical analysis in relation to Islamic values. Data were obtained through observation, interviews, and documentation, which were then described, analyzed, and discussed in order to answer the research questions thoroughly. The findings indicate that, in general, palm oil trading practices in Kuala Keritang Village are similar to other common trading systems, but they differ in terms of price-setting mechanisms. In practice, the price of palm oil is largely determined by buyers based on market conditions, which often creates injustice for farmers as sellers. From the perspective of Islamic business ethics, this practice does not fully comply with the principles of fairness, honesty, and mutual benefit, which are essential foundations of Islamic economic transactions. The study concludes that violations of Islamic business ethics principles, particularly regarding fairness in pricing, still occur in palm oil trading within the village. Therefore, improvements are needed in the transaction system so that palm oil trading in Kuala Keritang can be carried out in accordance with sharia principles, ensuring justice and mutual benefit for both sellers and buyers.

Andi Akbar Subari; Achmad Faisal; Suprapto Suprapto

International Journal of Sociology and Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Government procurement, particularly in Indonesia, remains highly susceptible to corruption due to systemic regulatory loopholes and excessive human discretion, often characterized by collusion and bid-rigging. This institutional vulnerability defines the traditional "boundaries of corruption" as the discretionary corridors within existing administrative law. This research aims to fundamentally redesign these boundaries by shifting control from human discretion to technological enforcement. This study employs normative legal research focusing on the Presidential Regulation on Procurement, integrated with a technological design approach relevant to the journal. The core contribution is a reform model proposing the mandatory integration of AI-powered Smart Contracts and Distributed Ledger Technology (Blockchain) into the public procurement process. Key findings indicate that the primary corrupt boundary lies in ambiguous clauses concerning direct appointments and contract amendments. We propose that an AI-based system can monitor real-time pricing anomalies and bidder networks (network analysis), while Smart Contracts can automate and audit execution, thereby eliminating human factor vulnerability. This redesign transforms the boundaries of corruption from a matter of criminal enforcement to one of algorithmic inevitability, providing a robust, transparent, and self-auditing framework for digital governance.

Pande Kadek Dilla Maharani

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Public awareness of environmental issues is increasing, but there is still a gap between ecological understanding and green consumption behavior. This phenomenon is evident in the low interest of local consumers in Suputra Herbal Incense products in Badung Regency, despite the product's strong ecological and cultural value. This condition raises questions about the factors influencing local consumers' green purchasing intentions towards environmentally friendly products. This study uses a quantitative approach with a causal associative design to analyze the main predictors influencing green purchasing intentions. A total of 100 respondents were selected through a purposive sampling technique, namely potential consumers who are related to herbal incense products. The research instrument has been tested for validity and reliability, thus it is suitable for use in data collection. Data analysis was conducted with the help of multiple linear regression using SPSS software to test the research hypotheses. The results show that green brand image, green marketing, and price perception have a positive and significant influence on local consumers' green purchasing intentions. These findings confirm that an environmentally friendly brand image can strengthen consumer trust and interest. In addition, a consistent and authentic green marketing strategy plays a significant role in increasing product appeal. The perception of fair pricing is also a key consideration, as consumers tend to be more accepting of prices when they align with the product's ecological benefits and cultural values. In conclusion, this research provides practical contributions for MSMEs, particularly in designing effective and sustainable green marketing strategies. Efforts to strengthen green brand image, consistently implement environmentally friendly promotions, and foster a perception of fair pricing will encourage increased purchasing intentions among local consumers. Thus, eco-friendly products like Suputra Herbal Incense have the potential to compete more strongly in the increasingly competitive domestic market. Keywords: Green Purchase Intention, Green Brand Image, Green Marketing, Perceived Price, MSMEs

Zoan Herlambang Saputra; Eni Srihastuti; Khasanah Sahara

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.

Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng +1 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

Muhammad Khoirul Fattah; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Muhammad Izul Haq; Taufik Akbar; Karari Budi Prasasti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of brand image, product variety, and bundling price on purchasing decisions among X consumers. The method used is a quantitative approach with a causal research design, so as to be able to explain the cause-and-effect relationship between variables. The research data was obtained by distributing questionnaires to 96 respondents who are active consumers of X. To ensure data quality, a series of tests were conducted including validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity. The main analysis used multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²) processed using SPSS software version 26. The results showed that brand image had a significant effect on purchasing decisions, indicating that consumers' positive perceptions of X's reputation were able to encourage higher purchasing interest. Bundling price also proved to have a significant effect, because the strategy of combining package prices was considered to provide economic benefits and added value for consumers. In contrast, product variety did not have a significant effect, indicating that consumers place more emphasis on brand image and pricing strategies than simply menu diversity. However, when tested simultaneously, all three variables were still shown to have a significant influence on purchasing decisions. The coefficient of determination value of 0.594 indicates that the combination of the three variables can explain 59.4% of the variation in purchasing decisions, while the remaining 40.6% is influenced by other external factors such as service quality, consumer trends, promotions, and customer experience. These findings reinforce the understanding that a strong brand image-based marketing strategy and the implementation of appropriate bundling prices can be key to increasing consumer appeal. For local coffee businesses like X, this study provides practical implications to focus more efforts on strengthening brand image, creating a consistent consumer experience, and optimizing pricing strategies.