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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.

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

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

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

The pre-survey findings show how information can influence interest in purchasing, whether it is information about products marketed on digital platforms or information about the price of a product listed. This is a very interesting issue to be discussed further. This research aims to find out whether digital marketing has a significant effect on buying interest. To find out whether price has a significant effect on buying interest. To find out whether digital marketing and price have a significant effect on buying interest. To explain digital marketing and prices from an Islamic business perspective. This research method is a descriptive method with a quantitative approach. The sampling technique in this research used probability sampling with a purposive sampling method; a total sample of 100 Gen-Z Shopee users in Bandar Lampung were used as respondents. The data analysis techniques used in this research are multiple linear regression techniques, coefficient of determination techniques, partial hypothesis testing (T-test), and simultaneously (F test). The results of this research using partial hypothesis testing (T-test) show that digital marketing has a significant effect on purchase interest. Price does not have a significant effect on purchase intention. From the simultaneous hypothesis test (F-test), it can be seen that digital marketing and price have a significant effect on buying interest. In Islamic business, digital marketing and pricing must be based on honesty, transparency, and fairness.

Globalization has had a significant impact on various aspects of life, including the economy, which has driven the growth of multinational companies in Indonesia. One practice that has become increasingly relevant in this context is transfer pricing, which refers to the determination of prices between divisions within a multinational company. This study aims to analyze the effects of taxes, profitability, and leverage on transfer pricing decisions in manufacturing companies, using a sample of 16 companies and data analysis with SPSS version 25. The results show that taxes and profitability do not have a significant impact, consistent with some previous studies. However, leverage was found to influence transfer pricing decisions, with companies having higher leverage tending to avoid transfer pricing practices in order to maximize profits. This study provides insights into the factors affecting transfer pricing decisions in manufacturing companies and the implications for tax management and financial strategies in the context of globalization dynamics.

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

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

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

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

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