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Analytics

Nita Rahma Wati; Rike Kusuma Wardhani; Mawar Ratih

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

Customer satisfaction is a crucial factor in determining the success and sustainability of a business. Satisfaction can be enhanced through various strategic approaches, such as effective promotional activities, competitive pricing, and consistent product quality to meet or even exceed consumer expectations. This study aimed to determine the effect of promotion, price, and product quality on customer satisfaction at Bananamoo Kediri. This study employed a quantitative method, collecting data through distributing questionnaires to 25 respondents selected using accidental sampling, namely consumers who happened to come and were willing to be sampled. The collected data were then analyzed using multiple linear regression to test partial and simultaneous relationships between variables. The results showed that promotion significantly influenced customer satisfaction, indicating that the better the promotional strategy implemented, the higher the level of consumer satisfaction. Similarly, price had a partially significant effect, indicating that consumers tend to be satisfied if the price offered is commensurate with the quality and benefits of the product. Product quality was also shown to have a partially significant effect on customer satisfaction, underscoring the importance of consistent quality in maintaining consumer trust. Simultaneously, the three independent variables—promotion, price, and product quality—had a positive effect on customer satisfaction. This finding is supported by the coefficient of determination (R²) of 80.3%, indicating that variations in customer satisfaction (Y) can be explained by the three variables (X) together, while the remainder is influenced by other factors outside this study. Thus, this study emphasizes the importance of managing a balanced marketing strategy to increase customer satisfaction and loyalty.

Rahmad Efendy; Arman Syukur Zai; Anggi Dian Syafitri; Roma Pasaribu; Nurhasanah Sihotang

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

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

Mohamad Edo Hari Saputra; Suratmin Suratmin; Wasti Danardani

Mutiara Pendidikan dan Olahraga 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the level of customer satisfaction with the services provided at Meazza Futsal Denpasar. Using a descriptive quantitative approach with survey methods, the research involved 100 consumers as the population, all of whom also constituted the sample through accidental sampling. Data collection was carried out using two instruments: a closed-ended questionnaire with five answer choices and an interview guide. The questionnaire was distributed to 100 respondents who were willing to participate. The data were then analyzed using a quantitative descriptive technique with percentage calculations. The results showed that customer satisfaction levels in terms of service quality at Meazza Futsal Denpasar are generally categorized as very satisfied. Specifically, the satisfaction indicators included reliability (52%), responsiveness (42%), assurance (48%), and empathy (50%), with reliability and empathy being the highest contributors to satisfaction. These findings indicate that customers perceive the services provided by Meazza Futsal as meeting or exceeding expectations across most service dimensions. The implication of this study is that the management of Meazza Futsal should continue maintaining the quality of its services while also seeking opportunities for improvement, especially in areas such as responsiveness, to ensure consistent customer satisfaction. Overall, this research reinforces the importance of regular service evaluation and customer feedback in maintaining a competitive advantage in the sports service industry. In addition, this study can serve as a valuable reference for other similar businesses aiming to enhance their service quality. Future researchers are encouraged to examine broader variables such as pricing strategy, facility maintenance, and customer engagement to obtain a more comprehensive understanding of factors influencing customer satisfaction in the sports service sector.

Mohammad Yusuf Hussein; Ustadus Sholihin; Iing Sri Hardiningrum

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

This study aims to examine the influence of independent variables—Social Media, Pricing, and Promotion—on the dependent variable, Repurchase Decision, at Kedai Kopi Bersahaja. A quantitative research method was employed, utilizing multiple linear regression analysis with the assistance of SPSS 25 software. The population of the study consisted of 226 consumers, and a sample of 107 respondents was selected using incidental sampling techniques. Data were collected through questionnaires distributed to visitors who had made at least one purchase at the coffee shop. The results of the analysis indicate that each independent variable—Social Media, Pricing, and Promotion—has a positive and statistically significant partial influence on the Repurchase Decision. Additionally, the variables collectively demonstrate a strong simultaneous influence, suggesting that an integrated marketing approach is crucial for fostering customer retention and encouraging repeat purchases. Among the three, Social Media showed the most dominant influence, emphasizing the growing role of digital presence and online engagement in shaping consumer preferences and purchasing patterns. Based on these findings, it is recommended that Kedai Kopi Bersahaja maximize the use of social media platforms such as Instagram, TikTok, and Facebook by creating engaging, relevant, and interactive content that resonates with the target audience. Content strategies may include customer testimonials, behind-the-scenes videos, product highlights, and limited-time offers. Pricing should be evaluated periodically to remain affordable yet profitable, considering both market competition and perceived customer value. Meanwhile, promotion efforts can be diversified through the use of loyalty programs, bundle offers, student discounts, and digital coupons. The synergy between these three marketing factors—if consistently and strategically applied—is expected to enhance customer loyalty, strengthen brand image, and significantly increase the likelihood of repurchase decisions. These efforts are essential for building sustainable business growth in the competitive food and beverage industry.

Muhammad Rohid; Ahmad Fauzi

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine one of the disciplines of Islamic law, namely the pricing mechanism from the perspective of Imam Al-Ghazali, in order to create a healthy market environment free from monopolistic practices and manipulation, and aligned with Sharia principles. This research employs a descriptive qualitative approach using a literature study method by reviewing various relevant books, classical texts, articles, and academic journals related to Islamic economics and Imam Al-Ghazali’s thought. The findings indicate that the concept of fair pricing is not solely dependent on the interaction between supply and demand, but must also consider moral and social dimensions, such as justice, honesty, and public welfare. Imam Al-Ghazali strongly emphasized that economic transactions should uphold ethical standards and social responsibility to prevent exploitation and inequality. He argued that pricing must reflect not only market dynamics but also the broader ethical framework rooted in Islamic values. Furthermore, the study explores the concept of economic equilibrium in relation to pricing mechanisms, where prices should ideally balance individual interests with communal welfare. The research also discusses the correlation between economic balance and price-setting policies, including the views of other classical and contemporary Islamic scholars. It is found that state intervention is permissible in certain conditions—particularly when market mechanisms fail to ensure fairness—thus justifying government roles in market supervision and price stabilization. One of the key concepts in Islamic economics is the notion of a just price (al-thaman al-‘adl), as emphasized by Imam Al-Ghazali.. This study concludes that understanding pricing from Al-Ghazali’s perspective offers valuable insights for building ethical and socially responsible economic systems aligned with Islamic teachings.

Rahmad Efendy; Roma Pasaribu; Ratna Ashary; Putri Nabila; Raymond Fransiscus

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

This study aims to analyze the influence of Product Quality, Price, Sales Promotion, and Advertising on consumer purchasing decisions on the Bukalapak online store platform. This study used a quantitative approach with descriptive methods, aiming to illustrate the relationships between variables based on empirical data. Primary data were obtained by distributing questionnaires to 120 respondents who were active Bukalapak users in the West Medan District. The data analysis technique used was multiple linear regression with the aid of SPSS software to determine the effect of each independent variable on the dependent variable. The analysis results indicate that, partially, the variables Product Quality, Sales Promotion, and Advertising have a positive and significant influence on purchasing decisions. This means that the higher the product quality, the more effective the promotion, and the more attractive the advertisement, the greater the likelihood of consumers making a purchase. Conversely, the variable Price showed a negative and significant influence, indicating that inappropriate pricing can reduce purchase intention. Simultaneously, all four variables have a significant influence on purchasing decisions. The Adjusted R Square value of 70.4% indicates that this research model is able to explain 70.4% of the variation in purchasing decisions, while the dependent variable is influenced by factors outside the model. This study recommends that Bukalapak continue to improve product quality, develop competitive pricing strategies, strengthen promotions, and create creative advertising. Further research is recommended to consider additional variables such as product reviews, brand image, and service quality to enrich the analysis.

I Putu Agung Arma Wisswabawa; Made Heny Urmila Dewi

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

 The trade of secondhand clothing at Pasar Senggol Batubulan, Gianyar Regency, has become a rapidly growing economic activity and an alternative source of income, particularly amidst limited formal employment opportunities. However, the income of secondhand clothing traders tends to fluctuate and is influenced by several internal business factors. This study aims to analyze the influence of price, business capital, working hours, and product quality on the income of secondhand clothing traders. An associative quantitative approach was used, involving 61 traders selected through a saturated sampling technique. The data analysis method applied is multiple linear regression. The findings reveal that price, capital, working hours, and product quality simultaneously have a significant effect on traders’ income. Partially, all four variables also show a significant influence. Product quality is the most dominant factor affecting income, followed by capital, working hours, and price. Adequate capital enables traders to increase stock and improve product quality. Longer working hours provide greater opportunities to serve consumers, while competitive pricing boosts sales capacity. These findings underscore the importance of managing internal business factors to enhance income and contribute to the economic empowerment of communities in the informal sector.

Daris, Iqbal; Muhammad Iqbal Daris Attaqi; Jati Sasongko Wibowo

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

The growing demand for affordable transportation has significantly expanded the used car market. This study aims to develop optimal sales strategies by analyzing seller types and vehicle categories through exploratory data analysis and linear regression techniques. Using a cleaned public dataset of over 150,000 used car listings in Germany, key variables such as registration year, mileage, vehicle type, and seller type were examined. Results indicate that individual sellers dominate the market, although dealers set higher and more stable prices. SUVs and limousines typically hold higher market value. The linear regression model achieved an R-squared value of 0.34, suggesting that registration year and mileage account for 34% of the price variance. These findings offer practical insights for stakeholders in the used car business to tailor pricing strategies based on vehicle attributes and seller classification

Abdul Choliq

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

CV. Apris Expressindo is a private company engaged in the construction and distributor of U-PVC frames. In its business process activities, CV. Apris Expressindo still does not utilize technology optimally, so that the transfer of information regarding offers, sales, purchases, product stock, suppliers, customers, and financial reports is still done manually. This causes inefficient business processes including: slow fulfillment of customer orders, product pricing errors between divisions, product marketing that is not optimal, financial reports that cannot be seen and controlled by company leaders. Therefore, it is necessary to implement Enterprise Resource Planning (ERP) which aims to overcome these problems. The methodology used in this study was carried out in several stages, namely, data collection: interviews, observation and literacy studies, business process analysis: activity diagrams and use case diagrams, implementation: installation, configuration and module customization, testing: blackbox and UAT (User Acception Test) . The results of this study indicate that the ERP software that has been selected and implemented, namely the Odoo application, can improve and simplify business process activities and can minimize any problems faced today. It is hoped that with this ERP system business operations can be more effective and efficient so that it is expected to provide more financial benefits for CV Apris Expressindo.

Fadjar Adhiyaksa; Jihan Atifa; Yuliana Fransiska; Vivi Nila Sari

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Effective pricing is a key factor in enhancing competitiveness and customer satisfaction in the optical industry. This study aims to analyze the pricing strategy of eyeglass products based on market segmentation at Optik YAR Padang. Market segmentation was conducted by grouping consumers according to demographic, psychographic, and purchasing behavior characteristics. The research employed a quantitative approach using survey questionnaires distributed to customers, and the data were analyzed using cross-tabulation and chi-square tests. The results show significant differences in price preferences among various market segments, particularly based on age, income level, and the purpose of eyeglass use (fashion or vision correction). The findings recommend that Optik YAR implement differentiated pricing strategies tailored to each target segment, such as economic pricing for students and premium pricing for professionals. By applying segmentation-based pricing strategies, the company can improve customer loyalty and sales efficiency.

Vika Irma Safitri; Nayang Istiqomah; Kristiana Sri Utami

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this research is to examine how much influence pricing and promotional activities have on consumers' decisions to repurchase Jelita Cosmetic products in the Tamansiswa area of Yogyakarta. In the face of intensifying business competition, adopting the right marketing strategy becomes increasingly vital. As the business environment grows more competitive, choosing an effective marketing approach is a key factor for success. Indonesia’s beauty sector has seen remarkable growth in recent years. Since its inception in 2005, Jelita Cosmetic has managed to capture consumer attention by offering competitive prices and running consistent promotional campaigns through social media and e-commerce channels. This research employs a quantitative approach by gathering data through surveys conducted with 65 customers of Jelita Cosmetic. The data was analyzed using multiple linear regression and supported by validity and reliability tests. The research findings reveal that both price and promotion have a positive and significant effect on consumer repurchase intentions, both individually and collectively. Approximately 58.4% of the variance in repurchase interest is accounted for by the two independent variables studied, with the remaining 41.6% attributed to other factors beyond the scope of this study. These results offermeaningful insights into how effective marketing strategies can be applied within the beauty industry.

Selfiana Dewi; Cut Mutia; T. Aris Nouval; Muammar Khaddafi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to compare the effectiveness of the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) in predicting stock returns through a literature review of 30 relevant studies. The findings show that CAPM, which relies solely on market risk, is more frequently proven accurate (18 studies) compared to APT (6 studies), while the remaining studies found no significant difference. Financial behavior also plays an important role in enhancing the accuracy of both models. Overall, CAPM is more effective in stable market conditions, while APT is more suitable in complex economic environments. Model selection should be based on market conditions and investor needs.

Dzilla Khoerunnisa; Rosiana Dewi; Layalia Auliaur Rahman; Ahmad Zhofaro Jawharul Fadl; Noval Wijaya +1 more

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (SMEs) play an important role in the economy, including in the growing culinary sector. Cimol Bojot Aa, a culinary business focusing on selling cimol snacks, operates in a highly competitive market. This study aims to analyze the internal and external environments influencing the business strategy of the SME Cimol Bojot Aa. The methodology used includes SWOT and TOWS analysis, combining internal and external factor analysis to formulate business development strategies. Data were collected through interviews with the business owner, direct observation, and related document studies. The results show that Cimol Bojot Aa has strengths in unique products and competitive pricing, but faces challenges in marketing and financial management. Based on these findings, it is recommended that the business focus on strengthening digital marketing strategies and improving financial management for sustainable growth. This study provides practical recommendations for SME owners in planning adaptive and competitive business strategies in the culinary market.

Maya Laura Listi; I Nyoman Wijana Asmara Putra

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Underpricing continues to be a prominent issue within the Indonesian capital market, as many firms conducting an Initial Public Offering (IPO) tend to set initial share prices below their subsequent market value. This research investigates the moderating role of underwriter reputation in the relationship between profitability, financial leverage, and earnings per share (EPS) on IPO underpricing among firms listed on the Indonesia Stock Exchange (IDX). Utilizing a purposive sampling technique, the study analyzes data from 176 companies. The data are processed using Moderated Regression Analysis (MRA) with the help of STATA software. The findings reveal that profitability, measured by return on assets (ROA), significantly influences underpricing. In contrast, financial leverage (proxied by the debt-to-equity ratio) and EPS show no statistically significant effect. Moreover, underwriter reputation is shown to moderate the negative impact of both ROA and EPS on underpricing but does not moderate the relationship between the debt-to-equity ratio and underpricing. These results offer valuable insights into signaling theory and information asymmetry, highlighting the importance of firm fundamentals and intermediary reputation in IPO pricing strategies. The study contributes to a better understanding for investors, issuers, and regulators involved in the IPO decision-making process.

Alifanisa Bianca Fladysti; Faisol Faisol; Susi Damayanti

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

This research is motivated by the development of the local fashion industry driving increasingly competitive competition, including in the bag product sector. This study aims to determine the effect of product design, word of mouth, and price on purchasing decisions for TBLZ Official bag products in Kediri, both partially and simultaneously. The approach used is quantitative research with a causal research type. The sample in this study amounted to 100 respondents who were TBLZ Official consumers. The sampling technique used the purposive sampling method, while data analysis was carried out using multiple linear regression using SPSS software version 25. The results of the study indicate that partially the variables of product design, word of mouth, and price have a significant effect on purchasing decisions, as indicated by their respective significance values ​​below 0.05. Simultaneously, the three variables also have a significant effect on purchasing decisions, with a calculated F value of 330.712 and a significance of 0.001. The coefficient of determination (Adjusted R²) value of 0.909 indicates that 90.9% of the variation in purchasing decisions can be explained by the three independent variables. Thus, companies are advised to focus on design innovation, strengthen word of mouth strategies, and consider appropriate pricing in order to increase consumer purchasing decisions. Keywords: Product Design, Word of Mouth, Price, Purchase Decision, Tblz Official Abstrak. Penelitian ini dilatar belakangi oleh perkembangan industri fashion lokal mendorong persaingan yang semakin kompetitif, termasuk dalam sektor produk tas. Penelitian ini bertujuan untuk mengetahui pengaruh desain produk, word of mouth, dan harga terhadap keputusan pembelian produk tas TBLZ Official di Kediri, baik secara parsial maupun simultan. Pendekatan yang digunakan adalah penelitian kuantitatif dengan jenis penelitian kausal. Sampel dalam penelitian ini berjumlah 100 responden yang merupakan konsumen TBLZ Official. Teknik pengambilan sampel menggunakan metode purposive sampling, sedangkan analisis data dilakukan dengan regresi linier berganda menggunakan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial variabel desain produk, word of mouth, dan harga berpengaruh signifikan terhadap keputusan pembelian, yang ditunjukkan dengan nilai signifikansi masing-masing di bawah 0,05. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap keputusan pembelian, dengan nilai F hitung sebesar 330,712 dan signifikansi 0,001. Nilai koefisien determinasi (Adjusted R²) sebesar 0,909 mengindikasikan bahwa 90,9% variasi dalam keputusan pembelian dapat dijelaskan oleh ketiga variabel independen. Dengan demikian, perusahaan disarankan untuk fokus pada inovasi desain, memperkuat strategi word of mouth, serta mempertimbangkan penetapan harga yang sesuai agar dapat meningkatkan keputusan pembelian konsumen.   Kata kunci: Desain Produk, Word Of Mouth, Harga, Keputusan Pembelian, Tblz Official

Rizky Zachi Afriandi; Angelina Laia; Evelyna Faiqah Zahra; Vivi Nila Sari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic development, one of which is through the rapidly growing laundry service sector in Padang City. Roemah Laundry, as an MSME player in the laundry service sector, faces challenges in maintaining service quality and customer loyalty amidst intense competition. This study aims to examine the application of quality management, risk management, and pricing strategies implemented by Roemah Laundry to increase customer satisfaction and loyalty. The methods used include evaluating operational processes, quality control, employee training, as well as analyzing pricing strategies and risk management. The results of this study are expected to provide practical recommendations for Roemah Laundry to improve business effectiveness and serve as a reference for other MSME players in facing competition in the laundry service sector. Additionally, this study contributes to the development of MSME management science, particularly in improving service quality and sustainable business strategies.  

Laras Hinda Mulia Fadjri; Hafifah Aisya Putri Sabiya; Annisa Aulia Aryani; Pupung Purnamasari

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This devotions aims to assist small and medium enterprises (MSMEs) Dimsum Nyoo in determining pricing strategies based on market demand. The methodology used is a qualitative descriptive approach, based on observations and interviews with business leaders. The results of the study indicate that pricing strategies based on cost of goods sold (COGS) and market analysis can build customer loyalty. Despite fluctuating raw material prices, Dimsum Nyoo managed to maintain stable quality and prices, thus contributing to its growth. These results highlight the importance of adaptive pricing to support the sustainability of MSMEs in a competitive market.

Annisa Febrianda; Siti Nurhaliza; Rania Atika Putri; Zainarti Zainarti

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the marketing strategies implemented by the Donat Seribuan MSME located on Jl. Pancing in enhancing the competitiveness of local products amid increasingly intense market competition. As a pillar of the people's economy, micro, small, and medium enterprises (MSMEs) play a vital role in supporting national economic growth but often face challenges related to market access and the development of effective promotional strategies. This research adopts a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and documentation. The findings indicate that Donat Seribuan applies a hybrid marketing strategy, combining traditional promotion methods (word-of-mouth, affordable pricing, strategic location) with the use of social media to reach a broader consumer base. The implementation of community-based marketing, product storytelling, and collaboration with local micro-influencers has proven effective in strengthening product image and building customer loyalty. These results highlight the importance of innovative, locally tailored marketing strategies to sustainably enhance MSME competitiveness.

Muhamad Syahwildan; Tutiek Indriani; Abel Nabila; Wini Nur Optaviani

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study highlights the importance of accurately calculating the Cost of Goods Sold (COGS) as a foundation for strategic decision-making in the operations of Micro, Small, and Medium Enterprises (MSMEs), specifically focusing on the business "Mie Ayam Bakso Mas Pri" located in Cikarang. The issue addressed is the challenge faced by MSMEs in accurately calculating COGS, which stems from a lack of knowledge, hidden or overlooked costs, and limited access to appropriate calculation methods. The primary objective of this research is to identify the cost components that influence COGS and to explore the implementation of calculation methods in a meatball processing business. This study employs a qualitative approach with a descriptive method. Data was collected through direct observation, interviews with the business owner and other relevant informants, and document analysis. The sources of data include primary data obtained directly from the MSME "Mie Ayam Bakso Mas Pri" and secondary data from various relevant literature. The research was conducted in the South Cikarang area, Bekasi Regency. The results from the methods used are expected to provide deeper insights into COGS management strategies in culinary sector MSMEs and their impact on operational efficiency and pricing decisions.

Lika Mawardani; Yanto Yanto

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.