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All Journal Jurnal Ilmiah Raflesia Akuntansi
Feri
Politeknik Raflesia
Economics, Econometrics & Finance

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PENGARUH TINGKAT BUNGA (Interest Rate) TERHADAP PERTUMBUHAN PENJUALAN (Net Sales Growth) MOTOR MERK YAMAHA VIXION PADA CV THAMRIN BROTHERS CABANG CURUP Paddery; Feri; Inez Ramadani
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.126

Abstract

The purpose of this study was to determine the effect of interest rate on sales growth (Net Sales Growth) of Yamaha Vixion Brand Motorcycle at CV Thamrin Brothers, Curup Branch. The analysis used in this study was quantitative analysis method and qualitative analysis. The estimation in regression analysis shows that there is a negative influence between the Interest Rate on Sales Growth (Net Sales Growth) for Yamaha Vixion Brand Motorcycles at CV Thamrin Brothers, Curup Branch, meaning that if the interest rate increases it will be followed by a decrease in sales volume growth. The results of hypothesis testing indicate that there is a significant influence between the Interest Rate on Net Sales Growth for Yamaha Vixion Brand Motorcycles at CV Thamrin Brothers, Curup Branch, this is indicated by the t-count value which is greater than t-table and the hypothesis research is acceptable.  
Analisis Harga Pokok Produksi untuk Penentuan Harga Jual pada Industri Tahu Mulyono Desa Kampung Delima Curup Timur Nurhidayat Romadhan; Upi Niarti; Paddery; Feri; Nia Natalia; Hongki Sutrisno
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1321

Abstract

The purpose of this research is to determine the cost clarification applied by the Mr. Mulyono Tofu Industry in calculating the cost of goods sold (COGS) and determining the selling price. The analysis used in this research is a qualitative method, involving the analysis of numerical data or quantitative calculations. The results of this study conclude that the Mr. Mulyono Tofu Industry in East Curup uses the Full Costing method in calculating the cost of goods sold (COGS). The calculation of the cost of goods sold (COGS) using the Full Costing method is Rp. 322, while the company estimates it to be Rp. 315. The COGS using the Full Costing method is slightly higher than the company's calculation.
Co-Authors Hongki Sutrisno Inez Ramadani Nia Natalia Nurhidayat Romadhan Paddery Upi Niarti