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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.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

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.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

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.

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.

This study aims to analyze consumer behavior in choosing substitute and complementary goods. The research was conducted on consumers in traditional markets, namely Petisah Market and Simpang Limun Market, as well as modern markets, namely Sun Plaza and Plaza Medan Fair in Medan City. The research sample consisted of 200 respondents selected using a purposive sampling method. The primary research instrument was a structured questionnaire designed with a five-point Likert scale to measure respondents' perceptions of factors influencing their choices, such as the price of goods. The data were analyzed using both quantitative and qualitative approaches. Quantitative analysis involved descriptive statistics to describe the characteristics of respondents and data distribution. The analysis results indicate that consumers tend to choose substitute goods when the price of primary goods increases. Furthermore, price significantly influences purchasing decisions for both substitute and complementary goods. Consumers are more sensitive to price changes in substitute goods due to their tendency to seek cheaper alternatives. In contrast, for complementary goods, an increase in the price of primary goods tends to reduce the demand for complementary goods, as they are often used together. The implications of this study suggest that appropriate pricing strategies can optimize the demand for substitute goods, while careful consideration is needed when setting prices for complementary goods.

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

The increasingly dynamic global financial landscape demands effective risk management strategies to ensure financial stability and institutional sustainability. Two critical approaches, risk financing transfers and risk retention, offer complementary solutions. Risk financing transfers allow institutions to redistribute financial risks to third parties through mechanisms such as securitization and Credit Risk Transfers (CRTs), improving market efficiency. In contrast, risk retention emphasizes accountability by require institutions to retain a portion of the risks, fostering market discipline and investor confidence.This study employs a Semantic Literature Review (SLR) to analyze the interaction between these approaches, focusing on mechanisms like securitization, contract design, and macroprudential policies. By reviewing ten peer reviewed articles published between 2015 and 2024, key themes and challenges related to systemic risks, moral hazards, and regulatory gaps are identified. Thematic analysis, supported by tools like NVivo, reveals the potential of these mechanisms to enhance financial stability when implemented within a robust regulatory framework.The results highlights that while risk financing transfers increase flexibility and market efficiency, they May exacerbate moral hazards without sufficient risk retention. Macroprudential policies and accurate risk pricing is crucial in addressing systemic risks, particularly in sectors like shadow banking and climate vulnerable regions. The study also underscore the importance of transparent contract design and the integration of innovative tools, such as geospatial data and machine learning, to support fair and efficient risk distribution.In conclusion, balancing market efficiency and systemic risk mitigation is imperative.While​ risk retention strengths accountability and oversight, effective integration with risk financing transfers is necessary to create a sustainable and resilient financial system.This​ review provides valuable insights for policy makers and practitioners in addressing emerging financial challenges.

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.

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.  

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting competitiveness and profit margins. This study analyzes COGM calculations at U&Mie, a culinary MSME known for its chili oil chicken noodles, to understand its pricing strategy. Findings from this research and prior studies by Harefa and Purwanto reveal that the full-costing method provides consistent results, highlighting the need for comprehensive COGM calculations to avoid overlooking variables that could affect pricing. This study aims to offer guidance for MSMEs in managing production costs and setting prices effectively, enhancing their market competitiveness.

The analysis of production costs using the full costing method at CV Cielofood Pratama in Bogor aims to set accurate selling prices through comprehensive production cost calculations. This study applied a descriptive case study approach, utilizing primary data from observations and interviews as well as secondary data. The analysis revealed a total monthly production cost of Rp 42,200,000, with a per-unit cost of Rp 15,461.54. These results demonstrate that the full costing method provides a complete overview of all production expenses, aiding management in decision-making related to pricing strategies and operational efficiency. The practical implication of this method can enhance the company's competitiveness in the market.

This study examines pricing mechanisms in the buffet system at Wisma Tamu Al Ishlah Restaurant from the perspective of Islamic economic justice principles. This research is crucial given the limited studies that analyze buffet pricing practices from an Islamic economic perspective, particularly in a pesantren (Islamic boarding school) environment. This research adopts a qualitative approach with field research methods, utilizing interviews, observations, and documentation for data collection. The findings indicate that the pricing mechanism at Al Ishlah Restaurant employs a cost-based method, setting prices based on raw material costs, capital, operational expenses, and production services, adjusted according to the types of food selected by customers. Generally, the pricing practices at Wisma Tamu Al Ishlah Restaurant align with Islamic economic justice principles, ensuring that no party is disadvantaged and upholding honesty in transactions. Prices are established through mutual agreement between the restaurant and the customer, ensuring fairness. However, price transparency presents a challenge that could affect consumer perceptions. This research contributes to the development of Islamic economic theory in the culinary business context and provides recommendations to enhance justice in buffet pricing..

This research has the aim of being able to find out and analyze the competitive strategies carried out in regional specialty food businesses amidst many competitors and to find out how the sharia business perspective in the competitive strategy of regional specialty food businesses in Ulakan Tapakis.  This research uses qualitative descriptive research methods.  This type of  qualitative descriptive research is research where the aim is to provide descriptions of facts and characteristics related to the phenomenon being studied.  This qualitative research aims to produce data in the form of verbal words and how the business behavior is being observed.  This research was conducted through direct observation and interviews with regional specialty food traders in Ulakan Tapakis and market managers in Ulakan Tapakis. The results of this research are business competitive strategies carried out by regional specialty food traders in Ulakan Tapakis. And a review of sharia business in the business competitive strategy carried out by each regional specialty food business trader in sharia business, whether it is in accordance with sharia business in the implementation of its business strategy in order to gain an advantage in competing in regional specialty food businesses with strategies implemented by traders such as: strategy promotions, pricing strategies,  service strategies, strategies for improving taste quality, and marketing strategies implemented by regional specialty food business traders related to the business strategies they carry out from a sharia business perspective.

The purpose of this study is to determine the effect of product quality on purchasing decisions partially, to determine the effect of pricing on purchasing decisions, and to determine the effect of product quality, and pricing on purchasing decisions case study at UD Daryono Plastik Surakarta simultaneously. A sample of 50 respondents using a sampling technique using random sampling. This study uses a quantitative method with SPSS 25 64 bit data analysis tools. The data analysis technique in this study uses validity tests, reliability tests, classical assumption tests, T tests, and F tests. The results of this study indicate that there is a positive and significant effect of product quality on purchasing decisions, there is a positive and significant effect of pricing on purchasing decisions. Then the results of the study concluded that simultaneously there is a positive and significant effect of product quality, and pricing on purchasing decisions.