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The Influence Of Profitability On Company Value With Company Size As A Moderating Variable Wahyudi, Adi Aris; Choeriyah, Putri Utami
International Journal of Education, Information Technology, and Others Vol 8 No 3.A (2025): International Journal of Education, information technology   and others (On Pro
Publisher : Peneliti.net

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Abstract

This study aims to examine the effect of Return On Investment (ROI) on Firm Value with Company Size as a Moderating Variable. This study uses secondary data with the population of this study are 10 consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2019. The research sample used in this study was 11 companies selected based on Purposive Sampling Technique. The method used in this research is the multiple linear analysis method. The results showed that there was a significant influence between Return On Investment on Company Value with Company Size as a Moderating Variable.
Perhitungan Harga Pokok Penjualan Pada Umkm Mie Ayam Bakso Nusantara Rakhman, Arif; Maula, Kholida Atiyatul; Dewi, Marischa Aulia; Natalia, Anggi Amanda; Rani, Rani; Syahidah, Cinta Azzahara Ulla; Wahyudi, Adi Aris; Za'imuddin, Za'imuddin; Uliarta, Magdalena
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 15 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13768735

Abstract

This research aims to analyze the calculation of the cost of goods sold (HPP) for Micro, Small and Medium Enterprises (MSMEs) "Nusantara Chicken Bakso Noodles". The research method used is a case study by collecting data through direct observation and interviews with business owners. Data analysis was carried out with a focus on the cost components involved in the production and sales process. The research results show that the calculation of COGS for the UMKM "Noodle Chicken Bakso Nusantara" involves various cost elements, including raw materials, labor, operational costs, and others. Apart from that, business owners also consider external factors such as market price fluctuations and customer demand in setting product selling prices. This research contributes to providing deeper insight regarding the COGS calculation strategy implemented by MSMEs in the culinary sector. It is hoped that the results can become a reference for similar MSMEs to improve operational efficiency and business sustainability in a competitive market.