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STRATEGY FOR DETERMINING BEEF COMMODITY PRICES IN CONDITIONS OF FLUCTUATING US DOLLAR EXCHANGE RATE AGAINST THE RUPIAH USING A QUADRATIC EQUATION Ambarita, Nita Priska
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 2 No. 04 (2024): NOVEMBER 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Beef is a food commodity whose needs are mostly imported from other countries, so its selling value is greatly influenced by the US Dollar exchange rate. When the dollar exchange rate increases, sellers must adjust the selling price to avoid losses. The level of price elasticity of demand and changes in exchange rates are two variables that determine the price of beef. In this research, a model of changes in selling prices will be presented regarding the level of price elasticity of demand and changes in exchange rates in a simple quadratic equation model.
Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies Purnomo, Rahmat; Ambarita, Nita Priska
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k0yqgd23

Abstract

Inventory valuation and recording play a crucial role in shaping the quality of financial reporting, particularly in the manufacturing industry where production processes and inventory flow are complex. This study addresses how the use of different inventory accounting methods FIFO (First-In, First-Out) and Average (weighted average) impacts not only net income, but also inventory management efficiency and the company’s strategic positioning in the market. The objective of this research is to conduct a comparative analysis of the effects of these two methods within the accounting practices of manufacturing companies in Indonesia. A qualitative approach was employed through case studies of two large-scale manufacturing firms, using data collected from in-depth interviews and internal financial documentation. The results show that the FIFO method tends to generate higher net profits during periods of rising raw material prices, although it also leads to increased tax obligations. In contrast, the Average method offers more stable reporting outcomes and administrative efficiency, especially in businesses with homogeneous products and high inventory turnover. The discussion draws connections between these findings and PSAK 14, as well as prior literature, highlighting the importance of aligning inventory valuation methods with the operational context and strategic objectives of each company. Ultimately, the study concludes that no single method is universally superior. The effectiveness of implementation depends largely on business characteristics, the company’s internal recording system, and managerial priorities. These findings enhance theoretical understanding by framing inventory accounting choices as strategic financial decisions and offer practical insights for managers seeking to align financial reporting with long-term competitiveness.
Investigating the mediating effect of affective commitment on the link between work attitude and employee performance Ramadhani, Melda Aulia; Ambarita, Nita Priska; Rinaldi, Muhammad
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.359

Abstract

This study aims to examine the influence of work attitude on employee performance, with affective commitment as a mediating variable, in the context of private-sector companies in Indonesia. Using a quantitative explanatory approach, data were collected from 100 employees through a structured questionnaire. The results indicate that work attitude significantly affects affective commitment but does not directly influence employee performance. Furthermore, affective commitment also does not have a significant effect on performance and does not mediate the relationship between work attitude and performance. These findings suggest that while a positive work attitude can foster emotional attachment to the organization, it does not necessarily lead to improved performance outcomes. Organizational performance improvements may require additional supporting factors such as job clarity, incentives, and leadership support. This study contributes to the understanding of psychological and behavioral dynamics in Indonesian workplaces and highlights the need for holistic HR strategies that combine attitudinal, structural, and motivational elements.
Peran Kepuasan sebagai Variabel Mediator dalam Hubungan antara Atribut Toko dan Pengalaman Pelanggan terhadap Niat Membeli Kembali pada Generasi Z Fitriyani, Siti; Martiyanti, Dwi; Ambarita, Nita Priska
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4295

Abstract

Penelitian ini bertujuan untuk menjelaskan bagaimana atribut toko dan pengalaman pelanggan memengaruhi niat membeli kembali pada Generasi Z, dengan kepuasan pelanggan sebagai variabel mediator. Data dikumpulkan melalui penyebaran kuesioner kepada responden Gen Z, kemudian dianalisis menggunakan Partial Least Squares (PLS) untuk melihat hubungan antarvariabel secara lebih komprehensif. Hasil analisis menunjukkan bahwa atribut toko dan pengalaman pelanggan berpengaruh positif terhadap kepuasan, dan kepuasan terbukti memediasi pengaruh keduanya terhadap niat membeli kembali. Temuan ini menegaskan bahwa semakin baik persepsi Gen Z terhadap toko dan pengalaman belanja, semakin tinggi kepuasan yang mereka rasakan, yang pada akhirnya mendorong keinginan mereka untuk melakukan pembelian ulang
An Interdisciplinary Bibliometric Review of the Symbiotic Relationship between Business Intelligence and Artificial Intelligence Judijanto, Loso; Utama, I Wayan Karang; Ambarita, Nita Priska; Permana, Indra
The Eastasouth Journal of Information System and Computer Science Vol. 1 No. 02 (2023): The Eastasouth Journal of Information System and Computer Science (ESISCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esiscs.v1i02.183

Abstract

This research conducts an interdisciplinary bibliometric review to explore the symbiotic relationship between Business Intelligence (BI) and Artificial Intelligence (AI). Utilizing advanced bibliometric tools, we analyze a comprehensive dataset extracted from reputable databases, encompassing articles that meet predefined inclusion criteria. The study reveals thematic clusters, influential documents, and core keywords shaping the discourse within the BI-AI landscape. Thematic clusters highlight the multidisciplinary nature of research, ranging from the impact of AI on finance to business model innovation and sustainability. The top-ten cited documents provide a snapshot of seminal works guiding academic and practical understanding, while keyword analysis illuminates the central themes and areas of emphasis. The cross-analysis of these elements offers a nuanced view of the evolving landscape of BI-AI integration. The findings not only contribute to academic scholarship but also provide practical insights for organizations navigating the dynamic intersection of BI and AI.
ANALYSIS OF QUEUE THEORY AND SERVICE OPTIMIZATION IN THE DRIVE THROUGH SYSTEM OF MCDONALD'S S. PARMAN, SAMARINDA BRANCH USING THE SINGLE SERVER SYSTEM MODEL Ambarita, Nita Priska
VARIABLE RESEARCH JOURNAL Vol. 2 No. 04 (2025): OCTOBER 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

McDonald's is a multinational fast food company originating from the United States that implements a drive-thru system at some of their outlets. The purpose of this study is to see how optimal the service is at McDonald's drive thru S Parman Samarinda branch. McDonald's drive thru S Parman Samarinda branch uses a single server queue system. The results of this study show that a single server system is very appropriate to use because customers can be served well and get optimal time. If the arrival rate (λ) is 8 customers per hour and the service rate (μ) is 12 customers per hour, then the system is stable because λ < μ. This can be seen from the number of individuals or customers waiting in the queue (Lq), which amounted to 1.33. The average number of customers in the system (L) is a total of 2. The probability of the absence of an empty buyer or server (P0) is 33%.