Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JAMANTA Indonesian Journal of Innovation Multidisipliner Research Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Laeliatus Sofia
Universitas Bina Sarana Informatika
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER: (Studi Kasus Pada PT. Bogor Persada Indonesia) Putri Nabila Sulistiana; Luluk Adinda Safitri; Chintya Srirejeki Nababan; Laeliatus Sofia; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1659

Abstract

Background: Determining an effective selling price is crucial for corporate profitability and market competitiveness. Cost-Plus Pricing is widely used due to its simplicity, yet its practical capability to yield optimal financial performance remains debated. Research Gap: Prior literature shows contradictory evidence on Cost-Plus Pricing—some studies indicate it underestimates market rates, while others show overestimation—creating uncertainty about its effectiveness in sustaining competitive pricing and optimal gross margins. Objective: This study analyzes the implementation of Cost-Plus Pricing at PT. Bogor Persada Indonesia and evaluates its effectiveness in generating competitive selling prices while sustaining gross margins. Method & Data: Using a qualitative descriptive design, primary qualitative and quantitative data (2021–2023) were collected via online interviews and financial documentation. The primary product sample evaluated was the Heavy Duty (HD) Cover U-Ditch measuring 30 × 60 cm. Analytical Technique: Data were analyzed using the single-department process costing method and Gross Profit Margin (GPM) financial ratio analysis. Findings: Applying Cost-Plus Pricing with a 50% markup yielded a price of Rp 62,409, which is considerably below the company's price list (Rp 114,254) and market rate (Rp 109,500). Consequently, the firm adopts a hybrid strategy using Cost-Plus Pricing as an internal negotiation floor and market-based pricing for its official price list. This dual strategy sustained an average GPM of 58% (2021–2023), significantly outperforming the 30% industry benchmark. Implications: Practically, manufacturing firms should not rely on Cost-Plus Pricing in isolation; integrating cost floor boundaries with market-oriented pricing is vital to balance market competitiveness and long-term profitability. 
INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER: (Studi Kasus Pada PT. Bogor Persada Indonesia) Putri Nabila Sulistiana; Luluk Adinda Safitri; Chintya Srirejeki Nababan; Laeliatus Sofia; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1659

Abstract

Background: Determining an effective selling price is crucial for corporate profitability and market competitiveness. Cost-Plus Pricing is widely used due to its simplicity, yet its practical capability to yield optimal financial performance remains debated. Research Gap: Prior literature shows contradictory evidence on Cost-Plus Pricing—some studies indicate it underestimates market rates, while others show overestimation—creating uncertainty about its effectiveness in sustaining competitive pricing and optimal gross margins. Objective: This study analyzes the implementation of Cost-Plus Pricing at PT. Bogor Persada Indonesia and evaluates its effectiveness in generating competitive selling prices while sustaining gross margins. Method & Data: Using a qualitative descriptive design, primary qualitative and quantitative data (2021–2023) were collected via online interviews and financial documentation. The primary product sample evaluated was the Heavy Duty (HD) Cover U-Ditch measuring 30 × 60 cm. Analytical Technique: Data were analyzed using the single-department process costing method and Gross Profit Margin (GPM) financial ratio analysis. Findings: Applying Cost-Plus Pricing with a 50% markup yielded a price of Rp 62,409, which is considerably below the company's price list (Rp 114,254) and market rate (Rp 109,500). Consequently, the firm adopts a hybrid strategy using Cost-Plus Pricing as an internal negotiation floor and market-based pricing for its official price list. This dual strategy sustained an average GPM of 58% (2021–2023), significantly outperforming the 30% industry benchmark. Implications: Practically, manufacturing firms should not rely on Cost-Plus Pricing in isolation; integrating cost floor boundaries with market-oriented pricing is vital to balance market competitiveness and long-term profitability. 
Analisis Perbandingan Kinerja Keuangan Multi-Sektor Di Bursa Efek Indonesia: Studi Kasus INDF, ULTJ, ASII, AMFG, Dan BLTZ Amelia Juliyanti; Diani Naraswari; Dinda Cahya Aprilia; Indah Rachma Ainunisa; Laeliatus Sofia
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1605

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja keuangan PT Asahimas Flat Glass Tbk, PT Astra International Tbk, PT Graha Layar Prima Tbk, PT Indofood Sukses Makmur Tbk, dan PT Ultrajaya Milk Industry & Trading Company Tbk tahun 2025 menggunakan analisis rasio keuangan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan analisis laporan keuangan berdasarkan data laporan keuangan tahun 2025. Analisis dilakukan menggunakan rasio likuiditas, solvabilitas, profitabilitas, aktivitas, dan penilaian. Hasil penelitian menunjukkan bahwa PT Ultrajaya Milk Industry & Trading Company Tbk memiliki kinerja keuangan terbaik secara keseluruhan, sedangkan PT Astra International Tbk menunjukkan kinerja yang baik pada aspek profitabilitas dan penilaian pasar. PT Indofood Sukses Makmur Tbk memiliki kinerja yang cukup baik, sementara PT Asahimas Flat Glass Tbk dan PT Graha Layar Prima Tbk masih perlu meningkatkan beberapa aspek kinerja keuangannya. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi investor dan manajemen dalam pengambilan keputusan.
Co-Authors Amelia Juliyanti Chintya Srirejeki Nababan Diani Naraswari Dinda Cahya Aprilia Indah Rachma Ainunisa Luluk Adinda Safitri Ninuk Riesmiyantiningtias Putri Nabila Sulistiana