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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal Of Science Education And Management Business
Afriany, Afriany
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analisis Strategi Pemasaran Pada Rafan Bakery Dengan Metode Analisis Swot Dan Matriks BCG Sahdina, Sahdina; Afriany, Afriany; Pitoyo, Rubianto
Journal of Science Education and Management Business Vol. 2 No. 1 (2023): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v2i1.108

Abstract

Tujuan dari penelitian ini yaitu untuk menentukan strategi pemasaran yang tepat untuk usaha rumahan Rafan Bakery. Alat analisis yang dipakai menggunakan Analisis SWOT dengan bantuan matriks BCG, matriks IFE dan matriks EFE. Analisis SWOT diterapkan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi usaha Rafan Bakery. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Penelitian ini menggunan dua sumber data, data primer dari wawancara dan observasi langsung dan data sekunder dari penelitian-penelitian terdahulu. Hasil dari penelitian ini yaitu berdasarkan analisis SWOT dengan bantuan matriks IFE dan EFE, Rafan Bakery berada pada kuadran I dengan titik 0,35 untuk faktor internal dan 0,15 untuk faktor eksternal sehingga strategi yang disarankan menggunakan strategi pertumbuhan (Growth Strategy). Strategi SO juga disarankan untuk digunakan yaitu dengan cara meningkatkan mutu & kualitas produk, meningkatkan promosi penjualan secara online serta melakukan inovasi secara terus menerus pada produk. Berdasarkan matriks BCG Rafan Bakery ada pada posisi star dengan tingkat pertumbuhan tinggi dan pangsa pasarnya relatif besar sehingga strategi yang dapat digunakan yaitu memanfaatkan keunggulan untuk memaksimalkan peluang usaha yang tersedia
Implementation of Activity Based Costing Method in the Yellow Noodle Industry Afriany, Afriany; Pitoyo, Rubianto
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 2 (2024): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v10i2.2800

Abstract

This study aims to determine the application of the activity based costing method on yellow noodle industry. The activity based costing method is aimed at presenting accurate of cost of products for management purposes, by carefully measuring the consumption of resources in every activity used to obtain maximum profit. This study uses a qualitative model with an evaluation approach, where the interactive model used is three procedures; data reduction, data presentation, and drawing conclusions or verification. Findings, in this study there are 2 inefficient production process activities, namely the activity of the yellow noodle drying process where the allocation of labor costs uses fixed costs and the process of weighing the yellow noodles which uses the same labors as the cost per unit is different. Based on the application of the activity based costing method, the two inefficient activities are converted into variable costs per unit and allocated in the parent process activity. The impact of allocation changes is an increase in profit per unit, from Rp. 6,475 per pack of yellow noodles to Rp. 7,167 per pack of yellow noodles.
WHAT ARE THE DIFFERENTIATING FACTORS BETWEEN INVESTOR AND SHAREHOLDER INVESTMENT? Yeni, Fitri; Pitoyo, Rubianto; Afriany, Afriany
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.70575

Abstract

This research aims to find out the factors that are considered when making capital allocation decisions during the abnormal capital market period. whether the investors and the shareholders use the same factors to form an investment allocation. This research uses an exploratory factor analysis model to determine variables that can explain the relationship or correlation between various independent indicators that are observed. Findings, theres five factors that investors consider when allocating their investment, and two factors that are used by shareholders. The single index model is the most important factor for investors to determine capital allocation, and Earnings per shareis for shareholders. Beta stock is important factor for inventors and shareholders when making capital allocation. The greater beta stock provides greater expectations of the risks and return This research is expected to assist investors in determining investment valuation methods by considering five factors in order to achieve the highest rate of return and because shareholders are concerned with the long term and the ultimate goal of increasing the value per share, they should consider the growth of earnings per shares and the value of beta stock.
Co-Authors Fitri Yeni, Fitri pitoyo, rubianto Sahdina, Sahdina