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Journal : Jurnal Multidisiplin Dehasen (MUDE)

 1 
Analisis Harga Pokok Penjualan Pada Pabrik Tahu Hidayah Di Kota Bengkulu Tri Wahyu Ningsih; Wagini Wagini; Iswidana Utama Putra
Jurnal Multidisiplin Dehasen (MUDE) Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v2i1.3667

Abstract

The purpose of this study was to analyze the cost of goods sold arising from the calculation of the cost of goods manufactured by the traditional system used by Hidayah tofu factory and the basis for calculating the cost of goods manufactured by the Activity Based Costing system that the researcher implemented.The type of research used in this research is quantitative descriptive research. Where the data was obtained from interviews with Hidayah tofu owners and then implemented using the traditional methods used by the factory and the Activity Based Costing method to determine the cost of good sold from the two methods.The results of the analysis using the traditional method of cost of good sold for fried tofu products is Rp. 283,300,000.00, which is lower than the Activity Based Costing method. Meanwhile, the cost of good sold for white tofu products is IDR 138,000,000.00, which is lower than the Activity Based Costing method. Whereas in the Activity Based Costing method the cost of good sold for fried tofu products is IDR 285,837,500.00 higher than the traditional method. Meanwhile, the cost of good sold for white tofu products is IDR 140,536,760.00 higher than the traditional method. This shows that calculations using the Activity Based Costing method are more accurate than traditional methods. Because in the Activity Based Costing method all costs incurred in production activities are included in the calculation component, namely the cost of depreciation of factory machine assets.
Pengaruh Produk Dan Promosi Terhadap Keputusan Pembelian Konsumen Handphone Vivo Pada Counter Semaku Ponsel Manna Bengkulu Selatan Al Munif; Wagini Wagini; Ida Ayu Made Ermeytha G
Jurnal Multidisiplin Dehasen (MUDE) Vol 3 No 3 (2024): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v3i3.6313

Abstract

Product quality is a product's ability to meet every consumer need in accordance with the needs and desires of consumers and promotion is an effort to offer products or services with the aim of attracting potential consumers to buy a product. This thesis is entitled “The Influence of Products and Promotions on Consumer Purchasing Decisions for Vivo Handphone at Semaku Cellphone Counter Manna of South Bengkulu. This study aims to determine the effect of products and promotions on consumer purchasing decisions for Vivo Handphone at Semaku Cellphone Counter Manna of South Bengkulu. This study uses quantitative research, the object of research is all consumers who come to buy Vivo Handphone Semaku Cellphone Counter Manna of South Bengkulu. The sampling method uses a non-probability sampling method where the proportional sampling method is a method of determining the sample through considerations and criteria that deserve to be sampled, namely 65 respondents. The data collection technique used a questionnaire instrument. The data processing technique used is data processing with SPSS version 29. The value of the product variable t count 6.529 is greater than t table 0.244, the value of the promotion t count 4.312 is greater than t table of 0.244. The results of F test with a significant value of product and promotion variables of 0.01<alpha 0.05 and the calculated F count 612.554 is greater than F table 3.31. This shows that the independent variables together have an influence on purchasing decisions with a coefficient of determination of 0.295 (29.5%) and the remaining 70.5% is influenced by other factors not included in this study.
Co-Authors Abdul Rahman Agung Rahmat Ilahi Agustatulim Agustatulim Agustina Agustina Al Munif Andy Mulyana Arzil azizah saputra Dara Andalas Deva Asmarita Dewi Harweni Echa Gunawan Elsi Apriliani Eska Prima Monique Damarsiwi Eska Prima Monique Damarsiwi Gayatri, Ida Ayu Made Er Meytha Ida Anggriani Ida Ayu Made Er Maytha Gayatri Ida Ayu Made Er Metha Gayatri Ida Ayu Made Ermeytha G Ishmatun Nihayah Iswidana Utama Putra Junaidah Junaidah Karona Cahya Susena, Karona Cahya Kresnawati Kresnawati Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Neri Susanti Nia Indriasari Nia Indriasari Oni Yulianti Oni Yulianti Rina Trisna Yanti Rusman Adinata Sadad Radansyah Sulisti Afriani Suswati Nasution Suwarni Suwarni Titin Dwi Jayanti Tito Irwanto Tito Irwanto Tri Febrina Tri Febrina Tri Wahyu Ningsih Ulfatun Hasanah Willy Agustina Wince Anisa Fitri Windiana Hastuti Wyke Gualiani P.N Yesi Indian Ariska Yun Fitriano Yunita Martina Zahrah Indah Ferina Zelinda Prasentia