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Alamsa Alamsa; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Arista, Intan; Sindi Rustilawati; Muhammad Hibar Pangestu; Wirasena Rukasah; Dewi Lestari +1 more

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze consumer desires and satisfaction with Mochi Crackers innovation products using the Customer Satisfaction Index (CSI) and Importance Performance Analysis (IPA) approaches. Indonesia's food and beverage sector, especially snacks, continues to grow by creating innovative products such as Mochi Crackers, which adapts the traditional mochi snack into a modern product with a longer shelf life and crunchy texture. A survey was conducted involving 50 respondents from various backgrounds, using a Likert scale to measure the level of satisfaction and importance of product attributes. The results showed that the majority of consumers were attracted to this product because of its practicality, taste, and affordable price. Through the CSI analysis, a satisfaction index was obtained which shows the overall level of consumer satisfaction. Meanwhile, IPA analysis identifies product attributes that need to be improved to improve product quality and competitiveness in the market. This study provides recommendations to Mochi Crackers manufacturers to focus on improving the quality of packaging and promotion to strengthen the product's position in the market.

Fransisca Emmanuella Aryossi; Komang Dharmawan; I GN Lanang Wijayakusuma

International Journal of Applied Mathematics and Computing 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

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.   ,

Belatian Detiara; Fidelia Dwipuspita Purwacahya; Alifia Putri Agfani; Nabila Putri Ardevi; Tia Aggrilia +1 more

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

This study analyzes the relationship between price and Universitas Gadjah Mada students in choosing residential accommodations. This study uses correlation methods with the independent variables such as discount, parking area, internet facilities, building quality, and cleanliness and also the dependent variable in the form price. Data refers to primary data from a survey in the form of a questionnaire. The research results show that all variables have an influence on prices and students' decisions in choosing residential preferences. This study also shows that the size of the parking area is the most influential variable on the preferences of Universitas Gadjah Mada students in choosing residential accommodations, where a large parking area increases interest and housing prices. Apart from that, building quality, environmental cleanliness, internet facilities, and discounts also have a significant influence, because they support students' economic, social, and emotional needs, as well as contributing to their comfort and quality of life.

Shirley Wijaya; Kristi Indriyani; Dimaz Ramananda

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Examining how tax avoidance, company size, and financial performance affect stock values is the aim of this study. A thorough analysis of the 2021-2023 financial statements of infrastructure companies listed on Indonesia Stock Exchange (IDX) was conducted in order to support this study. Employing a purposive sampling methodology, the sample for this research comprised 22 infrastructure firms.Every selected entity that serves as a research sample provides the secondary data used in this study through its financial statement. To elucidate financial performance, this research utilized the following variables: Current Ratio (X1a), Debt-to-equity Ratio (X1b), Total Asset Turnover (X1c), Return on Equity (X1d), Price-earnings Ratio (X1e), and Company Size (X2) as the second independent variable, alongside Tax Avoidance (X3) as the third independent variable. The research methodology employed in this study was the panel data regression approach, utilizing the E-views 12 software to facilitate the analysis of the research outcomes. The result of the research suggest that the Random Effect Model (REM) constitutes the most efficacious analytical framework. Furthermore, the findings of the study reveal that, while the other variables did not exert an influence on stock price, both the Return-on-equity Ratio (X1d) and Company Size (X2) significantly impacted stock price.  

Mohammed Farhan Hatem Algayyim; Maytham Bader Bawie Al-Sfan

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

Paschal Wungo; Gergorius Kopong Pati; Karolus Wulla Rato

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The growth of the internet has influenced the tourism industry because the internet makes it easier for individuals to obtain reviews about places to visit and because the internet is a tool used by tourist site managers to assess the quality of their offerings. The increase in the number of tourists of almost two million in just three years in West Sumba is proof of this influence. Social media is a tool that people use to interact with each other online; some people have multiple accounts on platforms such as Instagram, WhatsApp, Facebook, Telegram, Twitter, and so on. Tourists can receive recommendations for tourist attractions based on price and type of trip desired through a tourist attraction recommendation system that uses the KNN algorithm. Three factors were used in this research: activity, type of tourism, and type of price. An accuracy of 63.16% is found in the test results using the KNN algorithm and the Rapid Miner application with a K value of 5. The analysis results show that the K-Nearest Neighbor (K-NN) approach can be used as a guideline for recommending tourist destinations to visitors in West Sumba.

Pirmansyah Pirmansyah; Novita MZ; Arif Supendi

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Tilapia (Oreochromis niloticus) is a freshwater fish that is in great demand by the public because it has a thick meat texture and an affordable price. The problems faced in aquaculture activities are the high cost of feed and the length of cultivation time. Feed is a vital component in aquaculture activities, therefore feed efficiency is needed to minimize production costs. The addition of fermented moringa leaf extract in pellets is expected to accelerate the growth period. This study aims to determine the effect of the addition of fermented moringa leaf extract on tilapia growth rate. This study used a complete randomized design (CRD) method with 4 treatments, namely the addition of moringa leaf extract to pellets with concentrations of 0%, 25%, 30%, 35%. The treatment was carried out for 28 days. Parameters observed in this study were fish growth including fish length, fish weight, survival rate (SR), food conversion rate (FCR) and water quality in the form of temperature, pH and DO. The data were analyzed using anova and SPSS application. The results showed that the addition of fermented moringa leaf extract with concentrations of 0%, 25%, 30% and 35% in tilapia (Oreochromis niloticus) feed for 28 days had a significant effect on tilapia growth.  

Serina Indah Fitriani; Retno Fuji Oktaviani

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of Return On Asset, Current Ratio, Debt To Equity Ratio and Earning Per Share on Stock Prices in Food and Beverage Sector Companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. In this study, a quantitative research method was used with population and samples in Food and Beverage Sector Companies on the Indonesia Stock Exchange for the 2019-2023 period. The companies that are the object of this research are 23 companies that are determined through certain criteria. The analysis methods in this study consist of, Classical Assumption Test, Correlation Coefficient Analysis Test, Multiple Linear Regression Analysis Test, Determination Analysis Test (R2), t-Test and Test F. Meanwhile, the data analysis method used is multiple linear regression with a significance value of 0.05 using Statical Product and Service Solution (SPSS) Version 25.0. The results of this study show that Return On Asset has a positive and significant effect on the Stock Price, the Current Ratio does not have a significant effect on the Stock Price, the Debt to Equity Ratio has a positive effect on the Stock Price and Earning Per Share has a negative and significant effect on the Stock Price.

Muhammad Sulthon Abdillah; Farel Atalla Muhammad Dafa; Ina Sholihah Widiati

Router : Jurnal Teknik Informatika dan Terapan 2024 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

In the rapid development of the food and beverage industry, overproduction and unsold food have led to a high amount of food waste, making Indonesia one of the largest food waste producers in the world. Data from the Central Bureau of Statistics (BPS) in 2021 shows that Indonesia produces 23-40 million tons of food waste annually, which negatively impacts the environment, natural resources, and the economy. This research aims to create a website that serves as a platform for selling leftover food to reduce food waste issues in Indonesia. The method used in designing this website is the Design Thinking method, which consists of five stages: Empathize, Define, Ideate, Prototype, and Test. Data for this method is collected through surveys and interviews with respondents. By creating this website, it is hoped to connect food business operators, such as restaurants, cafes, and bakeries, with consumers, allowing them to interact and providing an effective solution to reduce food waste in Indonesia. Additionally, it is expected that this website can minimize the waste of still-edible food for everyone. By ordering through this online platform, customers can get food at half the normal price.

Vina Aprilia Lestari; Badrul Munif; Yulifah Salistia Budi

Jurnal Rumpun Ilmu Kesehatan 2024 Pusat Riset dan Inovasi Nasional

Inappropriate complementary food given by parents to children under two years old is one of the causes of nutritional problems in children. There are still many parents who have insufficient knowledge about complementary foods and do not know the important ingredients that must be in them. The aim of this research is to explore various experiences of parents in providing MPASI Shredded Monas Perst to toddlers. Therefore, the solution to overcome this problem is to provide the right complementary food, namely Abon Monas Prest with a high content of protein and other micronutrients at a more affordable price. This study used qualitative with phenomenology approach. The population was 12 participants selected using purposive sampling technique, and obtained sample as many as 9 participants. The data analysis used Miles and Huberman model. The themes obtained were, 1) Parents feeling when giving complementary food, Abon Monas Prest for the first time, 2) Increased appetite in children under two years of age, 3) Supportive response from family members in providing complementary food, Abon Monas Prest. Giving complementary food, Abon Monas Prest can give parental knowledge​ about giving the right complementary food for overcome nutritional problems​ with increase lust feeding to children age under two year. Besides that, support member family is also important given to Mother child in giving right complementary food.

Vinka Triyuni Sarpta; Usep Syaipudin; Tri Joko Prasetyo; Rialdi Azhar

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economic growth. This need must exist and cannot be eliminated from daily use, so that this sector experiences growth in line with population growth and an increase in people's income. For companies that have been listed on the stock exchange, an increase in company value is equivalent to an increase in share price. Meanwhile, for companies that have not yet been listed on the stock exchange, the company's value will be reflected in things such as company sales, business prospects, level of risk faced, market conditions and other factors. Therefore, analysis of the factors that influence the value of banking companies is very important.    

Putri, Nanda Utami; Octafian, Ray

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.

Irvan Maulana; Garist Sekar Tanjung; R. Achmad Djazuli

Flora : Jurnal Kajian Ilmu Pertanian dan Perkebunan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Indonesia is known as an agricultural country, making the agricultural sector very important with the commodity most widely cultivated by the public being rice. Karangsemanding Village is a village that has extensive agricultural land but has a small productivity value compared to other villages. This research aims to determine the factors that influence the production of lowland rice farming and determine the efficiency of lowland rice farming in Menganti Hamlet. The research was conducted in Menganti Hamlet in June-September 2023. Data collection was carried out through interviews and questionnaires as well as secondary data obtained. The sampling technique was saturated sampling which involved all members of the population sampled as many as 86 farmers. Data were analyzed descriptively and in multiple linear regression analysis with the help of SPSS software. The research results show that production factors in the form of land area, seeds, fertilizer, pesticides and labor simultaneously influence rice production, while partially the variables of land area, pesticides and labor have a significant influence on production. The results of the technical efficiency analysis show a value of 0.8894 which is said to be efficient in the use of production factors because it is close to 1. Judging from the price efficiency (allocative) of lowland rice farming, it shows a value of 0.0416, this shows that lowland rice farming in Menganti Hamlet is not yet efficient economically. price. Meanwhile, the economic efficiency of lowland rice farming shows a value of 0.0370, which means lowland rice farming is economically inefficient..    

Amelia Putri; Hasyim Hasyim

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Social media marketing activities are important for companies to market their products in this digital age, where they can help companies continue to compete in the market. Therefore, this study aims to determine the size of the influence of social media marketing activity, brand awareness, brand image to willingness to pay premium price which is mediated by brand equity in Skintific products. The population in this study were people who had bought Skintific products once or more in the Jabodetabek areas. This research is a quantitative study using primary data as well as data collection techniques carried out in this study, namely using questionnaires distributed questionnaires using a Likert scale of 1-5 and distributed to 114 respondents. The analytical tool used in this study is Structural Equation Model (SEM). The findings in this study show that social media marketing activity, brand awareness, brand image, brand loyalty have a significant effect on willingness to pay premium price. Then, this study has limitations, namely the number of samples that are still not large enough to describe the actual situation.      

Woro Susanti

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Health tourism particularly medical tourism has been an attention by Indonesian government. Many Indonesian citizens travel overseas to get medical treatment and it has made millions dollars of money went out of country. As tourism industry is always increasing, nowadays, it does not only touch the leisure sector, it expands into health industry. Medical tourism is a combination of both health care and leisure activity. It is projected to grow US$38 until US$55 billion per year.  Indonesia works to mitigate the loose of money because of the citizens seeking medical treatment overseas. The next important step is the synergy of every stakeholders which consists of government, academic, media, private sector and community. Consumer motivations in health tourism is various such as to get a better health facilities at better price.

Alifiana Rahmawati; Novita Dwi Adeliyah; Chairil Anwar

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The importance of calculating production costs to determine selling prices, especially for MSMEs today. In the current era of MSME bussiness environment, there are increasingly more competitors In marketing. For this reason, there is a need for method the cost of product orders. Determining this price effectively requires a good understanding of the cost order. In this research, the research method uses qualitative. The aim of the research is to find out the calculation of brownies production costs using the cost price method ordered by MSMEs iffa cookies in order to determine the selling price. The entity is still using the simple method, not yet using The order method. The results show that there is a difference regarding the production costs of MSME Iffa Cookies are IDR 260,975 and the production costs resulting from the researcher’s analysis of IDR 300,975. This also shows that using the cost order method is correct in determining the price for selling products.  

Ashiva, Devitri Salsa; Utami, Kristiana Sri

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

This study aims to analyze how much influence DER and ROA simultaneously and partially have on the Share Price of the Mustika Ratu Tbk company listed on the Indonesia Stock Exchange from 2015 to 2021. The F test shows that company performance measured by DER and ROA has no significant effect on Stock Price. The t test concluded that the DER variable had no significant effect on the stock price, but the ROA variable had a significant effect on the stock price. Based on the coefficient of determination test, the independent variable affects the dependent variable by 60.9% and there are still 39.1% explained by other factors not included in the study.

Ninik Dwi Atmini; Heru Yulianto; Deddy Krisdiyanto

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Margosari Village, Limbangan District, Regency has abundant natural potential, including sugar palm trees which are used to make palm sugar. Palm sugar producers are monitored by the local Village Government in the Margosari Village Palm Sugar Center. This quality and original production of palm sugar is not matched by an adequate selling price. This service activity which is packaged in the form of training is intended to provide education and training on processing palm sap and with a touch of product innovation so that it can increase the selling price of palm sugar. Training on cooking palm sap with the addition of red ginger juice, turmeric, ginger, galangal, lemongrass and producing a finished product in the form of spiced ginger flavored palm sugar in one drink portion size. The training participants are partners of the Service Team who are SMEs palm sugar producers.  The training method uses the participatory learning and action (PLA) method. Participants are actively involved in training activities. The training consists of stages of pre-training evaluation activities, presentation of material, explanation of the tools and materials needed, demonstration of making products, discussion of training production results and post-training evaluation. The training activity ran smoothly from start to finish. It is hoped that the results of the training will continue so that partners will be interested in continuing production and making it a commercial business that is more profitable than producing palm sugar traditionally. After the training activities, the service team is still providing assistance so that the results of the partners' independent production are better. Assistance continues with consultations from partners regarding the net weight of the product and determining the selling price, and how to market the finished product to a wide audience. This positive partner response will be interesting to continue providing services to the community with other themes that are in line with the service roadmap in managing SMEs, such as assistance with attractive product packaging, business legal aspects, and digital-based marketing.

Sofia Daniati; Qoirunisa Sekar Pratiwi; Agus Susanti; Widiati Alifah

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2024 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This research creates a technique of making paper bones in 3-dimension makeup character using materials that easy to find and affordable price. The methods used are literature, experiment, documentation, interview, questionnaire, and public test. Based on the results of feasibility tests of paper bone’s technique assessed by 6 validators on indicators of application effectiveness declared feasible, time efficiency indicators declared feasible, cost indicators declared very feasible, indicators of ease of discovery of materials declared very feasible. Based on the results of the feasibility test, the appearance of the effects of torn wounds using bones from paper assessed by 6 validators on indicators of wound composition was declared feasible, indicators of color combinations were declared feasible, indicators of similarity to the original wound were declared feasible, and indicators of detail were declared feasible. The results of the public test were conducted by 81 respondents. 96.3% said the wound effect similar to the original one. 100% said this technique affordable. 97.5% said this technique can be an alternative for 3-dimension makeup character cosmetic. 98.8% said this technique is easy to use by beginners. 100% said the ingredients are easy to find. 100% said paper bone can support zombie’s character appearance. 97.5% said interest with this technique. 98.8% said they like this technique. So can be concluded, this technique is worth to apply in 3-dimensional makeup character.