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Uliarta, Magdalena
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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.
Pengaruh Return on Assets (ROA) dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sub-Sektor Makanan dan Minuman di BEI Uliarta, Magdalena; Hasanuh, Nanu
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.B (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to examine the influence of Return on Assets (ROA) and firm size on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research employed a quantitative approach with descriptive and verifikatif methods using secondary data obtained from audited financial reports. A total of 25 companies were selected through purposive sampling, resulting in 100 panel data observations. The analysis was conducted using multiple linear regression. The results show that ROA has a significant positive effect on firm value, with a t-value of 4.213 and a significance level of 0.000 (<0.05), indicating that profitability increases market valuation. Firm size also has a significant positive effect on firm value, with a t-value of 2.698 and a significance level of 0.008 (<0.05), suggesting that larger firms tend to gain higher market confidence. The coefficient of determination (Adjusted R²) is 0.473, meaning that ROA and firm size together explain 47.3% of the variation in firm value. These findings imply that both profitability and firm scale are key indicators in evaluating the market value of companies in this sector.
Co-Authors Arif Rakhman Dewi, Marischa Aulia Maula, Kholida Atiyatul Nanu Hasanuh Natalia, Anggi Amanda RANI RANI, RANI Syahidah, Cinta Azzahara Ulla Wahyudi, Adi Aris Za'imuddin, Za'imuddin