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All Journal Jurnal Ilmiah Akuntansi dan Humanika Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) International Journal of Environmental, Sustainability, and Social Science Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Asian Journal of Management Analytics Accounting Research Journal
Mirna Dianita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

 1 
Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

Abstract

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.
Idol Influence: Examining the Market Reaction to K-Pop Brand Ambassadors Kartika Wulandari; Dianita, Mirna; Tresnawati, Rina
Asian Journal of Management Analytics Vol. 4 No. 4 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i4.15533

Abstract

The Korean Wave (Hallyu) phenomenon has encouraged corporations to compete for collaborations with K-pop artists and celebrities to boost sales and increase market share. This trend is also evident in Indonesia, where global brands aim to leverage the significant influence of K-pop idols. This study examines the impact of BTS, one of the most influential K-pop groups, as a brand ambassador for major corporations, such as Samsung, Coway, Hyundai, Puma, and Fila. The research uses secondary data to analyze stock price changes before and after BTS’s endorsement. The findings indicate that the effect of BTS on stock price varies depending on the nature of each company’s relationship and marketing strategy with BTS. However, from a broader corporate perspective, there is no consistent or significant link between the appointment of BTS as brand ambassador and changes in stock prices across the companies observed.
Co-Authors Andry Arifian Rachman Andry Arifian Rachman Debora Tri Hadian, Niki Irene Sukma Lestari Barus Kartika Wulandari Lestari Barus, Irene Sukma Niki Hadian Rachman, Andry Arifian Rachman, Yoga Tantular Rachmat Hidayat RACHMAT HIDAYAT Rima Rachmawati Rima Rachmawati Rudy Lizwaril Rudy Lizwaril Taufik, Mochammad Tresnawati, Rina Tri, Debora Yogo Heru Prayitno