Robby Fauji
Universitas Buana Perjuangan Karawang, Karawang

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Pengaruh Influencer Dan Literasi Keuangan Terhadap Minat Investasi Mahasiswa Trisnaningsih Trisnaningsih; Sihabudin .Sihabudin; Robby Fauji
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1705

Abstract

The capital market has a big role in the economy, some of these functions are as a means for companies to seek capital and also as an investment instrument for the community. In college, materials are usually taught about the capital market and other financial institutions. Therefore, students are considered to have sufficient financial literacy so that students can invest. However, the number of FEB students recorded in 2020 was 2038 people, while students who had RDN were only 49 people or 2.40% of the total FEB students. The analysis technique used in this research is multiple regression analysis, the sampling technique used is purposive sampling. with the desired respondent criteria in this study, including: 1. Active students of FEB UBPK; 2. Class of 2018, 2019, and 2020 students; and 3. Students who already have personal income. Based on the results of research conducted that the significance value of the influencer variable is 0.000 < 0.05 and the financial literacy variable has a significant value of 0.000 < 0.005. it can be concluded that the two variables have a significant positive effect on investment interest. Then simultaneously financial literacy variables and influencers have a significant effect on student investment interest.
Analisis Perbandingan Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing dan Variable Costing dalam Menentukan Harga Jual Pada UMKM Santi Median; Sihabudin; Robby Fauji
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.878

Abstract

This study aims to find out how the comparative analysis of the calculation of the cost of production in determining the selling price at Karisma Rahayu Sejati uses the variable costing and full costing methods. In this study, using a quantitative descriptive method. Sources of data used are primary data and secondary data. Interview, observation, and documentation techniques were used as data collection techniques. This study examines the calculation of the cost of production to determine the selling price of Karisma Rahayu Sejati. The problem is, Karisma Rahayu Sejati experienced a decline in sales after the selling price of their products was increased. So that in the calculation of the cost of production, there are still costs that are not included. The results of this study indicate that by using the full costing method the calculation of the cost of production is higher than the calculations made by Karisma Rahayu Sejati and using the variable costing method the calculation of the cost of production is lower. because by using the full costing method all cost elements, both variable costs and fixed costs are included and classified according to cost classification. So the most appropriate and efficient method is the full costing method.