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Perhitungan Harga Pokok Produksi dalam Penetapan Harga Jual dengan Metode Variable Costing pada Piscok Aneka Rasa di Jl. Ronggo Waluyo Irziansyah, Rizki Lutfi; Nur‘Aini, Najmah; Ramadhan, Muhammad Daffa; Abdillah, Ken Ibnu; Chika, Nayla
Value : Journal of Management and Business Vol. 8 No. 2 (2024): Value: Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/value.v8i2.11173

Abstract

This research challenges the influence of variable costing methodology on the pricing of various flavors of "piscok" at Jl Ronggo Waluyo. The study aims to: (1) delineate the production costs of "piscok" at Jl. Ronggo Waluyo, and (2) ascertain whether the manufacturing costs are determined using variable costing. Employing a quantitative approach and non-probability sampling, the study utilizes preliminary data obtained confidentially from Small and Medium Enterprises (SMEs), garnered through interviews with SME personnel and cost data acquired during the 2023 production cycle. Upon analyzing production costs and unit pricing for "Piscok Aneka Rasa" at Jl Ronggo Waluyo using variable costs, findings reveal a per-unit production cost of Rp 448.67, with 80% attributed to labor costs. Consequently, the unit price for "piscok" stands at IDR 807.61. This comparison facilitates evaluating product pricing between conventional and variable costing methods. While the business sets the selling price for the "piscok" category at Rp1.250.000, the application of variable costing results in a significantly lower price of Rp 807.61. Thus, the price discrepancy based on these methods amounts to approximately Rp 442.38. The pricing strategy adopted by Piscok Aneka Rasa in Jl Ronggo Waluyo is notably influenced by industry standards and competitors' pricing methods. Consequently, the price set by Piscok Aneka Rasa tends to surpass the corresponding rate derived from variable costing principles.
Pengaruh Brand Equity dan Kualitas Produk Terhadap Keputusan Pembelian Produk Uniqlo (Studi Pada Mahasiswa Universitas Singaperbangsa Karawang) Irziansyah, Rizki Lutfi; Hendrayani, Rina Maria
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.12942

Abstract

Penelitian ini memiliki tujuan untuk menganalisis bagaimana mahasiswa Universitas Singaperbangsa Karawang membeli produk Uniqlo secara individu dan keseluruhan, berdasarkan brand equity dan kualitas produk. Penelitian ini melibatkan 47 mahasiswa pengguna produk Uniqlo. Validitas, reliabilitas, analisis regresi linier berganda, uji t, uji f dan koefisien determinasi merupakan metode yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan keputusan konsumen membeli produk Uniqlo secara parsial dan simultan dipengaruhi oleh brand equity dan kualitas produk. Kedua variabel independen ini memberikan kontribusi sebesar 78,8% pada keputusan pembelian konsumen.