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All Journal Jurnal Al-Qardh Expensive: Jurnal Akuntansi dan Keuangan KIC
Oktaviana, Nita
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Penentuan Harga Jual Produk dengan Menggunakan Metode Cost Plus Pricing dan Target Profit Pricing untuk Memaksimalkan Keuntungan Oktaviana, Nita; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10398

Abstract

This study aims to analyze the calculation of production costs and determination of selling prices applied by the Metro Jaya Rambak Gurih Cracker Factory and compare them with the costplus pricing method and target profit pricing. The research method used is a quantitative approach with data collection through observation, interviews, and documentation. The results of the study indicate that the total production costs according to the company reached IDR 154,726,000, while the calculation using the full costing method reached IDR 155,162,454. These findings indicate that the target profit pricing method provides the highest profit potential, which is IDR 38,788,096, compared to other methods. From the results of the analysis, it is recommended that the Metro Jaya Gurih Rambak Crackers Factory implement a cost calculation and pricing method that is more in accordance with accounting standards, and use the target profit pricing method to maximize profits.
PELUANG BISNIS ANGKRINGAN DI KOTA PALANGKA RAYA Hafizi, Muhammad Riza; Oktaviana, Nita
AL-QARDH Vol 2 No 2 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

The people of Palangka Raya city in today's modern era made angkringan as a place of social interaction and place of consumption for all social layers of society. Therefore the authors seen the existence of business opportunities angkringan. Angkringan was a place to buy food and drink "typical". As for the formulation of the problem (1) How the sales strategy angkringan to achieve sales targets? (2) How was the business opportunity of angkringan in Palangka Raya city? (3) How was the feasibility of angkringan business in Palangka Raya city?
Analysis of E-technology Support, E-digital Competence and E-work procedures on the Performance of Employees of PosIND Kediri branch Oktaviana, Nita; Muslih, Basthoumi
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.6293

Abstract

Research aim : This study aims to understand how digital technology support, digital skills, and electronic work procedures affect employee performance at PosIND Kediri. Design/Methode/approach : This research uses a quantitative approach by collecting data through interviews and questionnaires. Data analysis includes validity test, reliability test, multiple linear regression, classical assumption test, and t test and F test using SPSS version 25.0. Research Finding : The results showed that the regression model obtained was Y = 1.242 + 0.064X1 + 0.285X2 + 0.598X3, with a constant value of 1.242. This means that without changes in the independent variables, employee performance remains at 1.242. The regression coefficient shows that e-technology support, e-digital competence, and e-work procedures contribute positively to improving employee performance by 0.064, 0.285, and 0.598, respectively. With a coefficient of determination of 0.752, it can be concluded that the three variables affect employee performance by 75.2%, while the remaining 24.8% is influenced by other factors not included in this study. Theoretical contribution/originality : This study reinforces the theory that proper technological support, competence, and work procedures significantly influence performance improvement. Practitione/policy implication : This research provides guidance for posIND to focus on technological and procedural development to optimize employee performance. Research limitation : This study is limited to a specific sector, making the results not broadly generalizable. Future studies are recommended to expand the sector coverage and include other relevant variables.
Co-Authors Basthoumi Muslih Muhammad Riza Hafizi Padwa Sari, Gustin Suyanto Suyanto