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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Lina Situngkir, Tiar
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UMKM KASUR IBU NUNUNG DI CIKAMPEK Nuramaliah, Puput; Nur Supiyanti, Salsa; Lina Situngkir, Tiar
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.374 KB) | DOI: 10.55606/jaem.v2i1.156

Abstract

This study has the aim of understanding and knowing how to calculate the cost of goods manufactured using the process costing method in Mrs. Nunung's mattress business in the Karawang district. The method used in this research is a case study with direct field observations and interviews with the business owner, Mrs. Nunung. The results of the research that have been carried out show that the production costs incurred for the September 2021 period amounted to IDR 62,3766,000 consisting of raw material costs IDR 55,016,000, auxiliary material costs IDR 2,180,000, labor costs IDR 4,680,000, and factory overhead costs IDR 500,000. The production cost added to each unit of mattress is IDR 121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of IDR 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is IDR 78,000,000.
Pengaruh Kualitas Produk, dan Harga Mempengaruhi Minat Beli Produk Skincare Avoskin di Shopee Nazhifah Setiawan, Nisrina; Lina Situngkir, Tiar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1069

Abstract

This study is to investigate price, product quality on buying interest in avoskin skincare products in the shopee marketplace. This study employs verification and descriptive research methodologies, utilizing quantitative approaches. Respondents taken in this study were 400 respondents, the research determined the respondents taken based on the criteria of avoskin shop official consumer followers in shopee. The study found that price, and product quality affect buying interest significantly. The study also found that the variables of product quality and price on purchase intention with gender as a moderating variable on avoskin products were unable to moderate the influence of product quality variables, and purchase intention on price.
Co-Authors Nazhifah Setiawan, Nisrina Nur Supiyanti, Salsa Nuramaliah, Puput