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All Journal Jurnal Diskursus Islam Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Bioterdidik: Wahana Ekspresi Ilmiah JURNAL SERAMBI ILMU Jurnal Pengabdian Masyarakat AbdiMas QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) MAJU : Jurnal Ilmiah Pendidikan Matematika Journals of Ners Community JURNAL GLOBAL EDUKASI JURIS (Jurnal Ilmiah Syariah) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Madinah: Jurnal Studi Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal Civics and Social Studies Community Development Journal: Jurnal Pengabdian Masyarakat Al Marhalah Indonesia Berdaya Jurnal Health Sains Jurnal Pengabdian kepada Masyarakat Nusantara El-Hekam : Jurnal Studi Keislaman International Journal of Engagement and Empowerment (IJE2) Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Jurnal Ilmu Medis Indonesia Jurnal Pengabdian Masyarakat Bestari (JPMB) JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Daiwi Widya : Jurnal Pendidikan FKIP Unipas Jurnal Al-Ilmi Jurnal Aplikasi Bisnis dan Komputer Jurnal Fuaduna: Jurnal Kajian Keagamaan dan Kemasyarakatan Al Lughawiyaat Riset Informasi Kesehatan Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ar Ro'is Mandalika (Armada) Jurnal Riset Ilmiah Jurnal Al-Ilmi Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora JISH (Jurnal Ilmu Syariah dan Hukum) International Journal of Law and Society Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Salmah Salmah
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Journal : Referensi : Jurnal Ilmu Manajemen dan Akuntansi

 1 
MENELAAH SIGNIFIKANSI PENERAPAN BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN BRANDING BISNIS SPA Salmah, Salmah; Halpiah, Halpiah; Putra, Hery Astika
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6742

Abstract

Purpose: This study aims to determine the management team's understanding of relevant costs, how to determine relevant costs in branding decision making and to determine whether branding cost decisions can increase Matcha Natural SPA's business profits), Methods: This type of research is qualitative research with a case study research approach. The main informants in this study were the owner of Matcha Natural SPA, manager, and accounting department, supporting informants were 4 employees and 4 customers, Analysis data: Data analysis used in this study is qualitative data analysis carried out in several stages, namely case analysis, content analysis, inductive analysis and analysis based on logic, Result and discussions: The results of the study indicate that Matcha Natural SPA management has implemented relevant costs well even though it has not been maximized, this can be seen from the use of balanced products in profit acquisition, although in theory the management team does not yet understand properly what relevant costs are, but has been able to increase profits significantly by 7.69%, Conclusion: Matcha Natural SPA has implemented relevant costs well even though it has not been maximized in making branding decisions as evidenced by the application of relevant costs in making branding decisions, customers feel satisfied and customers are increasingly enthusiastic about reserving and enjoying the SPA services offered, in addition, relevant costs for branding decisions slowly provide an increase in business profits. In the future, it is hoped that Matcha Natural SPA will be able to compile relevant costs, especially those related to branding decision-making, so that all costs that have been incurred can be traced and the significance of the returns in the form of monthly income or annual profit can be compared.   
Co-Authors Aditya Yudha Primantoro, Aditya Yudha Alfatah, Ridwan Almuntaha, Eska Amalya A., Atiqah Amelia Rahmi Andi Maulana Ashabul Kahfi Aulia, Arbi Bernedictus, Bayu Bulkis Bulkis Buta, Mutmainnah Butar Chairul Aman Darlen Sikumbang Daviq Chairilsyah Desri Nengsih Devi Risma Dona Muin Eko Yuliyanto, Eko Eneng Tita Tosida Erikha, Dwi Fikri Fikri Fitria Fatichatul Hidayah Fredi Andria Gunawan, Azzahra Ditri H, Hisran Hairiana, Rizky Halpiah, Halpiah Hamzah, Ibnu Khasman Khurniawan Handayani, R.A Qonita Syalsabilla Hannani Hapzi Ali Haris, M Al Hasnur, Hanifah Helmi Helmi Herdiyana, Herdiyana herdiyana, Herdiyana Heryana, Ade Hilda Hilda Hilwah Nora Hubaybah, Hubaybah Ibrahim, Muhamad Sidik Ajib Jaitun, Almas Kamal Hasuna Khalisa, Ighra Khoirunnisa, Fitriani Lia Amelia Lia Amelia Madalle Agil Malau, Parningotan Markuat Markuat Melyani, Richa Fitri Mohammad Ridwan Muhammad Aidil Muhammad Syukri Muharam, Hari Muin, Rahmawati Nur Hasanah Safei Nurdiana, Lizza Nurwandri, Andri Panesya, Nur Praditya, Arya Pramudiyanti Pramudiyanti Priyanti, Anis Purnama, Indah Putra, Hery Astika Putri, Shella Aulia Rahmatullah Rahmatullah Rahmatunnisa, Frida Eka Rahmawati, Rahmawati Ramadhani Alfin Habibie Rendang, Aden Sabarudin Sabarudin Sapitri, Dani Sasongko, Sandi Wahyu Selvia, Vega Setiarno P., Luthfi Silitonga, Christopher EF Sri Hidayati Sri Hidayati st. Azizah Azizah Suandi Suandi Surawan, Surawan Tedy Subrata Turija Turija Vega Selvia wahyuni wahyuni Wardy Putra, Trisno Wusono Indarto Yetty Husnul Hayati Yusilawati, Alfadita Dwi Zainal Said Zulfahmi, Muhammad Nofan