Garuda - Garba Rujukan Digital

Eny Rachmawati

UNITRI

Author-ID : 4377397

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science

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PENGARUH KREDIBILITAS MEREK TERHADAP SENSITIVITAS HARGA KONSUMEN UNTUK KATEGORI PRODUK LAPTOP Eny Rachmawati
OPTIMA Vol 1, No 2 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Research actually aims at examination and taking empirical evidence on: (1) Wheter brand credibility impacts on consumer’s price sensitivity; (2) Whether brand credibility has indirect impact on consumer’s price sensitivity through perceived quality and expected utility, (3) Whether brand credibility has indirect impact on consumer’s price sensitivity through perceived risk and expected utility, (4) Whether brand credibility has indirect impact on consumer’s price sensitivity through informasi cost and expected utility. Research populasi is this study of students in Mayjen Sungkono Mojokerto University use and buy brand laptop. The number of responden is 100 students and the sample was taken was using probability sampling. The sampling collection techniques is proportional sampling while research data analysis path. Results of research indicate that: (1) more and more high brand credibility, more and more decrease consumer’s price sensitivity; (2) more and more hight brand credibility, cause perceived quality of product higher increase perception expected utility higher, reduse the consumer’s price sensitivity; (3) more and more hight brand credibility, cause decrease informasi cost higher increase perception expected utility higher, reduse the consumer’s price sensitivity

STUDI KASUS PENERAPAN KONSEP BIAYA RELEVAN DALAM KEPUTUSAN DISKON HARGA PUPUK NPK Eny Rachmawati
OPTIMA Vol 2, No 1 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Research actually aim the information on the maximum limit of discount given problem encountered by pupuk organik industries is the lack of information on the relevan cost dealing with the decision making on giving the discoun. The obyective of the case study is to supply the information on the maximum limit of the discount given. The method includes the use of relevant cost concept. The data analysis of the cost with the stages :(1) Classifing the cost based on itsbehaviours to know the fixed cost, the variable and semi variable one, (2) Determining fixed and variable elememt in semi variable cost by using least squares method, (3) Calculating variable cost per unit, and (4) Calculating the percentage of maximum discount is as much as contributionmargin per unit Rp. 8.281,55 of normal selling priceRp. 25.000,- or as much as contribution margin ratio 33, 13 % and minimum selling price is as much as Rp. 16.718,55 per unit Keywords : relevan cost, selling price discount, contribusi margin Penelitian ini bertujuan untuk memberikan informasi tentang batas maksimum diskon yang dapat diberikan karena belum tersedianya informasi biaya yang relevan dengan pengambilan putusan diskon. Berkenaan dengan hal tersebut maka penelitian ini membuktikan secara empiris penggunaan konsep biaya relevan, pengolahan data biaya dan tingkat kegiatan : 1. Pengklasifikasian biaya berdasarkan perilakunya untuk mengetahui biaya tetap, biaya variabel dan biaya semi variabel 2. Penentuan unsur tetap dan unsur variabel dalam biaya semi variabel metode kuadrat terkecil 3. Penghitungan biaya variabel per unit 4. Penghitungan persentase potong maksimal harga jual normal dan harga jual per unit. Hasil studi kasus berupa diskon maksimal sebesar margin kontribusi per unit Rp. 8.281,55,- dari harga jual normal Rp. 25.000,- per unit atau sebesar contribution margin ratio 33,13 % sehingga harga jual minimal Rp. 16.718,55 per unit Kata kunci : Biaya relevan, Keputusan discont, marjin kontribusi

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