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Analysis of the Determination of the Cost of Goods Sold at PT. Spirit Jaya Snack & Coffee Mariana Rika Nahak; Elly Lestari; Setyaningrum, Fitria
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to analyze the determination of the cost of goods sold at PT. Spirit Jaya Snack and Coffee. This research uses a qualitative method. The data used was an interview with the owner of PT. Spirit Jaya Snack and Coffee. The data analysis method used is descriptive with the cost of goods sold. The results of the analysis prove that the cost of goods sold in one production at PT. Spirit Jaya Snack and Coffee amounted to IDR 2,192,500 with the determination of the selling price of cassava chips per package of 100 grams at a price of IDR 13,000, with a profit of one production of IDR 1,707,500. The cost of goods sold plays an important role in determining the amount of expenses and expenses incurred to produce items or services of a business entity, as well as to determine the accurate selling price of the product.
The Influence of Internal Communication and Motivation on The Improvement of Employee Performance at Puri Pandawa Resort, Badung Regency, Bali Putriati Desliana Ina Ate; Poppy Indrihastuti; Nur Ida Iriani; Setyaningrum, Fitria
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this study was to determine whether there was an influense of internal communication and motivation on improving employe performance at Puri Pandawa Resort. The type of research used was quantitative. The determination of the research sample was 30 respondents. The data collection steps used by the researcher were questionnaires. The data analysis techniqui was multiple linear regression analysis using the SPSS program. The results of the study proved that internal communication had a negative and insignificant effect on improving employee performance at Puri Pandawa Resort Badung Regency, Bali t count (-0.049), motivation had a positive and significant effect on imploying employee performance at Puri Pandawa Resort Badung Regency, Bali t count (5.857). These results prove that motivation has a positive and significant effect on improving employee performance at Puri Pandawa Resort Badung Regency, Bali.