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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Administrasi Bisnis (J-Adbis)
Jumiyati
Universitas Bina Sarana Informatika
Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Analisis Elemen Ekuitas Merek Pada Platform E- Commerce Shopee Nurvi Oktiani; Kartika Yuliantari; Jumiyati; Maria Lapriska Dian Ela Revita
Jurnal Administrasi Bisnis Vol. 5 No. 2 (2025): November 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v5i2.9877

Abstract

Indonesia merupakan pasar yang sangat menjanjikan bagi platform belanja online, pertumbuhan besar disektor e- Commerce ini menjadi fenomena mendominasi pasar indonesia secara komersial, berdasarkan nilai Gross Merchadise Value (GMV), Platform e- Commerce shopee merupakan e- Commerce yang mendominasi pasar e- Commerce sekarang ini dan memiliki nilai GMV tertinggi, namun terdapat kendala yang dihadapi oleh shopee dalam meempertahankan pasar, dimana terdapat dinamika persaingan yang cukup tinggi, berbagai upaya yng dilakukan diantaranya melalui memaksimalkan ekuitas merek, tujuan penelitian ini untuk menganalisa serta mengukur tingkat Ekuitas Merek(Brand Equity) untuk platform e- Commerce Shopee, metode penelitian berupa metode kuantitatif dan teknik analisa data yang digunakan berupa pengukuran elemen ekuitas merek yakni brand awareness, brand association, perceived quality, dan brand loyalty, dari hasil penelitian yang diperoleh bahwa dalam brand awareness, platform shopee menempati top of Mind, untuk brand association , berdasarkan uji cohran dinyatakan semua sosiasi saling berhubungan, sedaangkan perceived quality masih perlu adanya perbaikan dari sisi performance guna memenuhi kepentingan konsumen, sedangkan brand loyalty nilai terendah terletak pada analisis switcher dan commited buyer, dan masukan bagi platform shopee sebaiknya meningkatkan kembali perceived quality dan juga commited buyer
ANALYSIS OF INVENTORY AND RAW MATERIAL COST VALUATION USING FIFO, LIFO AND WEIGHTED AVERAGE METHODS Maria Lapriska Dian Ela Revita; Jumiyati
Akrab Juara: Jurnal Ilmu-ilmu Sosial Vol. 11 No. 2 (2026): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i2.2807

Abstract

Statement of Financial Accounting Standards (PSAK) No. 14 explains inventory issues, including inventory valuation, methods used to record inventory, and inventory reporting. This study aims to calculate the valuation of raw material costs and the value of ending inventory of raw materials using the FIFO, LIFO, and Weighted Average methods. In this paper, the author uses a descriptive qualitative method and Literature Study. Based on the results of the calculation of the three methods in the Case Study of PT. "Perdana Paskalis" in April 2026, it shows that the cost of raw material usage is 5,000 kg, for the lowest value is indicated by using the FIFO method. Valuation using the LIFO method is 6.5% higher, while using the Average method is 20.20% higher than the FIFO method. In the calculation of raw material inventory, which is 900 kg, the LIFO method shows the largest inventory value. Valuation using FIFO is 3.06% higher, while the Average method is 1.2% higher than the LIFO method.
Co-Authors Maria Lapriska Dian Ela Revita Nurvi Oktiani Yuliantari, Kartika