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The impact of globalization has brought significant changes in economic development in the world, rapid progress in several sectors such as transportation, technology, information and communication makes it easy for companies to develop their business by not only becoming local companies, but transforming into multinational companies. This study aims to test and analyze the effect of tax burden, exchange rate, and foreign ownership on transfer pricing in food and beverage sub-sector companies listed on the IDX for the period 2020-2022. This type of research is correlational research with a quantitative approach. The sample in this amounted to 51 financial reports obtained from 17 food and beverage sub-sector companies listed on the IDX during the 3-year period. The analysis method used is statistical method with the help of IBM SPSS 26 application. The results show that the tax burden and exchange rate partially have a negative effect on transfer pricing, while the foreign ownership variable has a positive effect on transfer pricing, and the tax burden, exchange rate, and foreign ownership variables simultaneously have no effect on transfer pricing.

This research aims to determine the influence of price and product design on Muslim clothing purchasing decisions. In the fashion industry, especially Muslim fashion, price and product design are two very important factors in influencing consumers' decisions to make purchases. Competitive and affordable prices can attract consumers' attention, while attractive designs that are in line with trends can increase the product's appeal. Through the literature review method, this research analyzes various relevant scientific sources to explore the relationship between price, product design and purchasing decisions. The research results show that reasonable prices and innovative product designs have a significant contribution to consumer purchasing decisions. Consumers tend to prefer to buy Muslim clothing that offers a combination of attractive prices and designs that suit their preferences. Therefore, Muslim fashion companies and related parties are expected to continue to pay attention to appropriate pricing strategies and develop attractive product designs. In this way, companies can create an environment that supports improved purchasing decisions, which ultimately contributes to sales success and sustainable business growth.

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

This study aims to identify the key factors influencing consumer purchasing decisions for Judydoll cosmetic products, focusing on social recommendations and online reviews. Data was collected from 97 respondents, mostly females aged 18-23. The results indicate that social media (69%) is the primary source of information, and factors influencing purchase decisions include product quality, affordable pricing, and attractive packaging. Recommendations from friends/family (57.5%) and online reviews also significantly impact decisions. The majority of consumers are satisfied and intend to repurchase. This study suggests that Judydoll should continue utilizing social media, maintain product quality, and pay attention to pricing and packaging to enhance consumer satisfaction and loyalty.

The purpose of this study was to analyse the effect of brand image and price on customer loyalty of Mie Gacoan in Lippo. The method used was a questionnaire distributed to 100 respondents. The results of the analysis show that brand image is good for price and customer loyalty. This research recommends Mie Gacoan to maintain its brand image and consider an attractive pricing strategy.

Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.

This study is about price trends in two traditional Indonesian food stalls between Warung Nasi Padang and Warteg. Based on a survey of 51 customers, they found that price differences can be caused by basic factors; operational costs, raw material prices and consumer preferences. The result of this study is that the characteristics of Nasi Padang can be seen in stable prices and competitive strategies, while the characteristics of Warteg are more affordable and flexible. This difference affects the management strategy, which provides suggestions to improve productivity and competitive pricing.  

The fitness supplement industry in Indonesia is experiencing rapid growth due to increasing public interest in healthy lifestyles. In this competitive market, the Evolene brand faces the challenge of maintaining customer loyalty. This study aims to analyze the effect of price, product quality, and promotion on customer loyalty to the Evolene brand. The research uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). Data was collected through a questionnaire distributed to 100 respondents who had purchased Evolene products. The results showed that the three variables price, product quality, and promotion had a significant effect on customer loyalty. Promotion has the greatest influence compared to other variables, followed by product quality and price. In addition, the validity and reliability of the measurement instruments have been tested using outer model analysis, which shows valid and reliable results. Limitations of the study include sampling limited to Evolene customers as well as external factors such as market trends that cannot be fully controlled. This study recommends companies to integrate competitive pricing strategies, maintain product quality, and optimize digital promotions to strengthen customer loyalty.  

This study aims to analyze consumer behavior regarding the use of Sunsilk shampoo, including usage experience, duration, reasons for product choice, and customer satisfaction levels. A survey was conducted involving 93 respondents, addressing their experiences and preferences for Sunsilk shampoo. Results revealed that the majority of respondents have used Sunsilk, with product quality and affordable pricing being the primary reasons for their choice. The study also highlights areas for improvement to enhance customer loyalty and satisfaction, offering valuable insights for market strategies.

In alongside demonstrating how strategic cost management approaches can lower banking risks, the study sought to address the theoretical underpinnings of both banking risks and strategic cost management techniques. as well as identifying the most important measures through which banking risks to which economic units are exposed can be reduced to a minimum by helping to deal with situations in which the future cannot be predicted with certainty and that banking risks arise from the financing side. The study was applied in a sample of banks listed on the Iraq Stock Exchange, and the focus was on commercial banks because of the exposure of these banks to a range of banking risks, the most important of which are credit risks, liquidity, exchange rate and interest rate. These banks also suffer from problems related to operational decisions such as pricing decisions. Strategic cost management techniques are a set of tools and methods that are appropriate to the needs of the modern business environment, which is concerned with cost analysis in a broad framework through its ideal position in order to improve the cost structure and achieve competitive advantage. This was the most significant finding of the research. The research discovered that strategic cost management techniques can help reduce risks and rationalize operational decisions, through which they can respond quickly to customer requirements and provide sufficient flexibility for any Changes that may occur and the delivery of products to them as quickly as possible while adhering to the standards of the modern corporate environment.

In the increasingly fierce business competition, understanding the factors that influence consumer buying interest is crucial. This study analyzes the effect of product quality and price on consumer purchase intention of Tofu Baxo Ibu Pudji in Pamularsih, Semarang City. Using a quantitative survey method, data was collected from 50 respondents through questionnaires. The results showed that product quality and price have a strong and positive relationship with consumer buying interest. The correlation test shows that product quality has a calculated r value of 0.68 and price of 0.62, both of which are greater than r table (0.2787), indicating a significant relationship. Partial regression test (t-test) shows that product quality (t count = 38.83) and price (t count = 6.96) have a significant effect on purchase intention (t table = 2.01063). The simultaneous test (F-test) shows that product quality and price together have a significant effect on buying interest with an F value of 26.1168 (F table = 3.200). The coefficient of determination (R2) shows that product quality and price explain 52.63% of the variation in consumer buying interest, while 47.37% is influenced by other factors. The results of this study provide insight for business owners in improving quality and pricing strategies to increase competitiveness and sales volume.

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.

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

The purpose of this study is to ascertain how customer satisfaction at the Honda Sinar Wijaya Motor Kediri dealer is impacted by factors such as location, pricing, and service quality. Quantitative research is what this kind of study is. Primary and secondary data are the methods of data collecting that are employed. At the Honda Sinar Wijaya Motor Kediri Dealer, 77 respondents provided samples for the study through the use of the incidental sampling technique. Literature reviews, interviews, and questionnaires were used to gather the research data. Multiple linear regression analysis is the method of analysis that is employed. The t-test of the service quality variable showed a significant partial influence on customer satisfaction with a sig result of 0.001 <0.05, and the study's multiple linear regression equation was Y = 19,414 + 0.375X1 + 0.521X2 + 0.291X3. With a sig value of 0.001>0.05, price has a strong partial impact on customer satisfaction. With a sig. value of 0.017>0.05, location has a strong partial impact on customer satisfaction. With a significance value of 0.000 <0.05, the F test yielded the F count result. According to the analysis's findings, customer satisfaction at the Honda Sinar Wijaya Motor Kediri Dealer is significantly impacted by pricing, location, and service quality all at the same time.

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.

Desa Burno in Lumajang has experienced a significant surge in cardamom cultivation in line with evolving agricultural trends. While initially boosting farmers' incomes, this production explosion has led to a drastic decline in cardamom prices in the market. This phenomenon is exacerbated by the dominance of middlemen who control pricing and marketing, making it difficult for farmers to obtain fair prices. This article explores the dynamics of the cardamom market in Desa Burno, including the impact of mass planting trends on prices and the limitations faced by farmers due to middlemen influence. Through qualitative analysis, market data, and structured interviews, this research uncovers the challenges faced by cardamom farmers and provides recommendations for fairer marketing strategies. Additionally, the FOMO (Fear of Missing Out) behavior among farmers has contributed to the increased cultivation of cardamom, further worsening the market situation. This study aims to provide deeper insights into the relationship between cardamom agriculture, middlemen dominance, and FOMO behavior, while offering solutions to enhance the welfare of farmers in Desa Burno.

This study examines the marketing strategy for Ubique (Ubi Crème Brulee), an innovative product based on sweet potatoes, using the 4P marketing mix approach (Product, Price, Place, Promotion). A qualitative case study method was employed through interviews, observations, and analysis of marketing materials. The findings reveal that product innovation combining local ingredients with international flavors, affordable premium pricing strategies, creative distribution channels such as Demo Day, and promotion through digital media and Word of Mouth were key success factors. These results highlight further development opportunities to expand market reach and enhance Ubique's competitiveness.

When making investment decisions, it is crucial for investors to consider various risks that may arise, both in the short and long term. One method to measure risk is through volatility. Volatility represents a statistical measurement of the degree of price variation over a specific period, expressed as volatility (σ) (Aklimawati & Wahyudi, 2013). This study aims to discuss the pricing of European option contracts using Conditional Monte Carlo simulation and the Black-Scholes method. The data used in this study is secondary data obtained from Yahoo Finance. The data consists of quantitative information, namely the monthly closing prices of Toyota Motor Corporation (TM) stock, spanning 5 years from July 1, 2019, to July 1, 2024, yielding 60 data points. In this research, the pricing of European call option contracts was calculated using Conditional Monte Carlo simulation and the Black-Scholes method. The study concludes that European option contract pricing can be determined using two methods: Conditional Monte Carlo simulation and the Black-Scholes method. Conditional Monte Carlo simulation can be employed to calculate European option prices in a structured manner, utilizing stochastic volatility estimated through the Ordinary Least Squares (OLS) method. The two methods yield differing option prices; Conditional Monte Carlo simulation produces lower option price estimates with relatively lower error values compared to the Black-Scholes method at every strike price. The lower estimates from Conditional Monte Carlo simulation are due to its consideration of stochastic changes in volatility, whereas the Black-Scholes method results in higher prices due to its assumption of constant volatility. The comparison demonstrates that Conditional Monte Carlo simulation provides cheaper price estimates under market conditions with non-constant volatility, despite requiring higher computational time compared to the Black-Scholes method.   ,

Product packaging is an important element in creating the identity and attractiveness of a product, especially for small and medium enterprises (SMEs). This research aims to develop an online-based packaging design service through the PackDe platform that offers easy access, transparent pricing, and a variety of customizable design options. The methods used include literature study, competitor observation, and social media analysis to understand market needs and current design trends. The results show that PackDe is able to provide functional and aesthetic packaging design solutions, supporting SME product branding effectively. Nevertheless, challenges such as limited human resources and marketing need to be overcome to reach a wider market. The implications of this research show that digital-based packaging design innovation can improve the competitiveness of SME products in national and global markets. PackDe is expected to be a strategic partner for SMEs in creating packaging that is not only visually appealing but also has added value to the packaged product.

This study examines and compares the Capital Asset Pricing Model (CAPM) with the Sharia Compliance Asset Pricing Model (SCAPM) in constructing an optimal stock portfolio based on the sharia stock index on the Indonesia Stock Exchange, specifically the Jakarta Islamic Index (JII), during the 2019–2023 period. The primary aim is to evaluate whether the SCAPM, which incorporates mudharabah profit-sharing returns in place of the risk-free rate, offers more relevant insights for Muslim investors compared to the CAPM. Utilizing a quantitative approach and a two-step regression method, the research develops an optimal portfolio by calculating stock betas and analyzing the relationship between systematic risk and expected returns. The findings reveal that neither the CAPM nor the SCAPM models are valid for predicting risk and expected returns for the JII's optimal stock portfolio. This study is intended to guide sharia-compliant investors in making informed decisions and assist investment managers in designing strategies aligned with Islamic financial principles.