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All Journal International Journal of Business and Quality Research Harmoni Economics: International Journal of Economics and Accounting
Abdul Kahar
Tadulako University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE OPPORTUNITIES FOR SUSTAINABLE CONSUMPTION AND PRODUCTION IN CENTRAL SULAWESI mustamin mustamin; Tenripada Tenripada; Andi Mattulada; Abdul Kahar
International Journal of Business and Quality Research Vol. 1 No. 01 (2023): January - March, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i01.212

Abstract

This article discusses about the opportunities for sustainable consumption and production in Central Sulawesi. Where Sustainable Consumption and Production (SCP) or sustainable consumption and production as part of the Sustainable Development Goals (SDG's), is basically an effort to realize environmentally friendly and sustainable consumption and production activities by all stakeholders globally, with integrated and systematic changes from the previous pattern which is not environmentally friendly and unsustainable. The method of this article is descriptive analysis. The results of the analysis show that Central Sulawesi Province has four sectors that have the opportunity to increase the economy, namely the forestry sector, agriculture and plantations, fisheries and industry. However, the main concern is the impact of consumption and production activities in each sector on a sustainable basis. To realize the achievement of SDG's 12 goals, the authors argue that all parties must be actively involved, especially the government as a policy maker to synergize with the community so that economic and ecological sustainability can be realized through responsible consumption and production patterns .
Analysis of Special Order Product Pricing Using a Relevant Cost Approach: A Case Study at Puna Jaya Tempe Factory, Poso Regency Riski Kurniawati; Abdul Kahar; Sugianto Sugianto; Jurana Jurana
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.242

Abstract

This study aims to examine, analyze, and describe the determination of selling prices for special orders using the relevant cost approach and the cost-plus pricing method at "Puna Jaya" Tempeh Factory in Poso Regency. This research is a descriptive analytical study. The relevant cost analysis shows that the production cost for special-order tempeh is lower than regular production. The cost-plus pricing analysis indicates that the selling price of large special-order tempeh is 11.68% lower, while small special-order tempeh is 21.43% lower compared to regular production prices. Although the price of special-order tempeh is lower, it maintains profitability levels of 30.85% for large tempeh and 20.57% for small tempeh, consistent with regular production. This analysis is expected to contribute to "Puna Jaya" Tempeh Factory in enhancing its competitive advantage over other tempeh producers in Poso Regency.
Co-Authors Andi Mattulada Jurana Jurana mustamin mustamin Riski Kurniawati Sugianto Sugianto Tenripada Tenripada