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ANALISIS FAKTOR PENENTU LABA DALAM PERHITUNGAN HARGA POKOK PENJUALAN DI RESTORAN KEMBANG GOELA, PT NUSANTARA BOGA ABADI, JAKARTA SELATAN. Oktaviani, Riri; Krisanti, Imelda; Gustiyanti, Ferra; Sukardi, Sukardi; Herawati, Tuti; Saksana, Joned C; Hidayatullah, Syarif
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 1 No. 2 (2023): May 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/e67vyp19

Abstract

This research aims to analyze the implementation and acquisition of sales and cost of goods sold on food menus at PT Nusantara Boga Abadi to calculate net sales profit. This research serves as a benchmark to determine whether the profit margin obtained by the company is optimal. The data used are secondary data in the form of raw material purchases. The method used is descriptive analysis with a quantitative approach. PT Nusantara Boga Abadi operates in the food industry, and the focus of this research is "how to determine the final cost of goods sold at the Kembang Goela Restaurant." This research employs field and library research methods. Data collection is conducted through observation, interviews with stakeholders, documentation, and literature studies. The collected data is then analyzed using the Full Costing method to determine the cost of production, which subsequently serves as the basis for setting the selling price. The analysis results indicate that the application of the Full Costing method in determining the cost of production yields favorable outcomes, enabling profit increase by accounting for all cost elements. The findings of this research are expected to provide valuable insights for the management of Kembang Goela Restaurant to enhance profitability and maintain business sustainability.
Galang Batang Special Economic Zone: Downstreaming Strategy and Economic Transformation of Bintan Haryani, Dwi; Oktaviani, Riri
Journal Governance Bureaucratic Review Vol. 3 No. 1 (2026): April, 2026
Publisher : Center for Maritime Policy Governance Studies (CMPGS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jgbr.v3i1.8095

Abstract

This study examines the Galang Batang Special Economic Zone as a strategic instrument for accelerating downstreaming-based economic transformation in Bintan, Kepulauan Riau Province, Indonesia. The main problem addressed in this article is the extent to which Galang Batang SEZ can move Bintan’s economy beyond dependence on raw-resource extraction, tourism, and service-based activities toward a more integrated industrial structure based on bauxite processing, alumina production, investment facilitation, and export-oriented value creation. The objective of this study is to analyze the role of Galang Batang SEZ in supporting mineral downstreaming, strengthening industrial infrastructure, generating local economic linkages, and contributing to sustainable regional transformation. This research uses a qualitative descriptive-analytical method based entirely on secondary data. The data were obtained from academic literature, government documents, official reports, statistical publications, policy documents, and credible online sources related to special economic zones, downstreaming policy, regional industrialization, and Bintan’s economic development. The data were analyzed through document review and content analysis by classifying information into strategic foundations, industrial infrastructure, value creation, regional economic effects, governance challenges, and sustainability risks. The findings show that Galang Batang SEZ has strong potential to become a downstreaming hub because it combines strategic maritime location, bauxite-processing orientation, investment incentives, industrial infrastructure, port connectivity, and export market access. The SEZ also has the potential to support employment creation, local business growth, economic diversification, and regional competitiveness. However, its long-term impact depends on the ability of policymakers and industrial actors to prevent enclave industrialization, strengthen local supplier participation, improve workforce skills, ensure environmental management, and build adaptive governance.