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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan INSIST (International Series on Interdisciplinary Research) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Muthia Ulfa
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Other

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The Comparison of Bundle-Pricing Scheme Models Using Quasi-Linear Utility Function Fitri Maya Puspita; Evi Yuliza; Muthia Ulfa
INSIST Vol 1, No 1 (2016)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.866 KB) | DOI: 10.23960/ins.v1i1.9

Abstract

Abstract—— In this paper, we formulate bundle-pricing modified models involving pricing scheme based on quasi-linear utility function as one of internet service provider (ISP) main goal is to maximize their profit. The model formed by setting cost of creating bundle and total reservation price of customer i’s. LINGO 11.0 is used to solve the models to obtain the optimal solution. The solver result for each case either from original model and modified model are compared to obtain the optimal solution. The result showed that for each case based on 3-pricing schemes which are flat fee, usage based and two-part tariff, ISPs gain the same profit with the original model but ISPs save more time in terms of resources rather than the original model. ISP’s may use this model as consideration for setting cost of creating a bundle and total reservation price of customer in maximizing profits and also to provide better service quality for customers with their preferences exactly.Keywords— bundle pricing, utility function, pricing strategies, optimal solution.
PORTFOLIO OPTIMIZATION MODELING IN THE CONSUMER GOODS INDUSTRY Muthia Ulfa; Ahmad Fauzi Amrullah; Laksmi Ayudyanti; Harry Patria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.813 KB) | DOI: 10.32670/fairvalue.v4i6.1092

Abstract

Portfolio optimization refers to the process of choosing the proportions of assets to be placed in a portfolio. The objective of this research is to analyze the performance of various portfolio optimization models. This study uses Statistical Calculation R software to analyze the performance of portfolio optimization models, including Monte Carlo with Sharpe Ratio. We will analyze the multi-asset data of the 5 con-stituent consumer goods stocks listed on the Indonesia Stock Exchange (IDX) for 1 year and a half. Then use R to test the stock performance of the model. By using additional risk indicator to assess equity performance, such as volatility, Sharpe ra-tio (SR), risk parity (RP) the result shows that ICBP.JK with 41.5% SR and 28.1% RP that could be a recommendation to invest stocks in this consumer goods industry.
KINERJA KEUANGAN: KEPATUHAN WAJIB PAJAK DAN INSENTIF PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA SEKTOR MAKANAN DAN MINUMAN Puspita Maelani; Muthia Ulfa; Birrul Walidain
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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This study aims to analyze the effect of tax compliance and tax incentives on financial performance with company size as a moderating variable in the food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is an associative quantitative method with secondary data obtained from the companies' financial reports. The research sample was determined using a purposive sampling technique, resulting in 20 companies with a total of 100 observations. Data analysis was conducted through descriptive statistics, multiple linear regression, and Moderated Regression Analysis (MRA). The results of the study indicate that tax compliance has a negative and significant effect on financial performance, while tax incentives have a positive and significant effect on financial performance. In addition, company size is unable to moderate the effect of tax compliance on financial performance or the effect of tax incentives on financial performance. The conclusion of this study shows that increasing tax compliance tends to decrease financial performance in the short term due to the increasing tax burden, while the use of tax incentives can improve financial performance through fiscal efficiency, and company size does not act as a moderating variable in this relationship. Keywords: Financial Performance, Tax Compliance, Tax Incentives, Company Size, Moderated Regression Analysis (MRA
Co-Authors Ahmad Fauzi Amrullah Birrul Walidain Evi Yuliza, Evi Fitri Maya Puspita Harry Patria Laksmi Ayudyanti Puspita Maelani