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Journal : Journal of Tourism Economics and Policy

The Effect Of Raw Material Costs And Promotional Costs On Sales Volume Siti JAENAB; Yuldi MILE; Jurana JURANA; Jamaluddin JAMALUDDIN; Mustamin MUSTAMIN
Journal of Tourism Economics and Policy Vol. 1 No. 3 (2022): Journal of Tourism Economics and Policy (December – March 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v1i3.181

Abstract

This article describes how the cost of raw materials and promotional costs affect the sales volume generated by the company. This research aims to find out that the cost of raw materials and promotion costs can increase sales volume. This study uses secondary data, obtained from the annual reports of each company with the years published 2018, 2019 and 2020. The number of observations is 105 data determined by the purposive sampling method. Multiple linear regression is an analytical tool in this study. The results showed that the cost of raw materials partially affects sales volume, the promotion also costs partially affect sales volume. Simultaneously the cost of raw materials and promotion costs affect sales volume. The raw material costs incurred by the company are used to produce products that follow market demand both in terms of quality and quantity, and the company can use promotional costs appropriately.
The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective INDRIASARI, Rahayu; BAKRY, Moh Iqbal; MAPPARESSA, Nurlaela; PARWATI, Ni Made Suwitri; JURANA, Jurana; DHARMA, Dewa Made Adi
Journal of Tourism Economics and Policy Vol. 3 No. 4 (2023): Journal of Tourism Economics and Policy (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i4.896

Abstract

This research aims to understand and interpret the meaning of "Determining Boarding House Rates from the owner's perspective during the COVID-19 pandemic among boarding house entrepreneurs in Central Sulawesi. This research uses the Interpretive Paradigm of the Transcendental Phenomenological Approach. Interviews, Observations, and Documentation were used to collect research data. This is important to reveal the shift in the meaning of determining tariffs in situations that make it difficult for owners to adopt boarding house income tariff policies. The results of this research indicate that for boarding house owners, the costs incurred in owning a boarding house are routine costs at all times. Therefore, for them, the meaning of determining the boarding fee is a manifestation of gratitude for the excellent fortune given by God Almighty. The determination of these rates manifests the boarding house owner's struggle in facing the COVID-19 pandemic. Apart from that, determining the tariff is also interpreted as a form of brotherly feeling of helping each other. This then forms a rationality of thought for boarding house entrepreneurs who use this feeling of joy and happiness as a trigger for determining boarding house rates and providing reductions in tariff determination.
The Influence of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting: Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University MISNAWATI, Misnawati; JURANA, Jurana; IQBAL, Mohammad; PARANOAN, Selmita; FURQAN, Andi Chairil
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1091

Abstract

Abstract This research aims to test and analyze the Direction of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting. Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University. This research uses a survey method, using the Slovin method sampling technique. The respondents in this research were students at Tadulako University, Faculty of Economics, majoring in Accounting, totaling 111 respondents. The research method used in this research is quantitative research using multiple linear regression data analysis, data collection techniques using questionnaires. The results of this research show that emotional intelligence and spiritual intelligence simultaneously have a significant effect on the level of understanding of social and environmental accounting. Emotional intelligence partially has a significant effect on the level of understanding of social and environmental accounting, spiritual intelligence partially has a significant effect on the level of understanding of social and environmental accounting
The Impact of Audit Findings and Follow-Up on Recommendations on Audit Opinion: A Study of Local Governments in Districts/Cities in Central Sulawesi Province ZULHAERINI, Adilah; DIN, Muhammad; JURANA, Jurana; MUSTAMIN, Mustamin
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1411

Abstract

This study aims to determine the effect of internal control system weaknesses (KSPI), non-compliance with laws and regulations (KPTHN), and follow-up on audit recommendations (TLRHP) on local government audit opinions in Central Sulawesi Province for the 2019-2023 period. This study uses a quantitative approach with secondary data. The research sample consisted of 13 district / city governments in Central Sulawesi Province with a total sample of 65. Data analysis using WarpPLS 7.0 software. The analysis results show that TLRHP has a significant positive impact on audit opinion, while SPI weakness and KPTHN have a significant negative impact. These results indicate that strengthening the internal control system, improving conformity with laws and regulations, and optimizing the implementation of audit recommendations are critical to improving the accountability and quality of local government financial reports
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, Lilian Arifka Juli Abdullah, M Syikir Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Alaydrus, Albar Alya Rahayu Amaluddin Amaluddin Amalyah, Ilfat Afia Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Ammang Latifa Amyadin Andi Chairil Furqan Andi Halimah Andi Mattulada Andi Mattulada Amir andi sultan andi Andi Wahyuni Angelia, Gebriela Christina Anggriani, Catherine Sofia Aprilia, Kadek Ayu Rita Aqsha, Muhammad Ardiansyah, Faisal Aski Arung Gihna Mayapada Ayu Novelia Paskual Ayu, Sri Manika Baharuddin Condeng BAHRI, Muhammad Alim Baiq Emy Nurmalisa Bakhtiar, Hasmiranda Bakri, Mohammad Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal BAKRY, Muhammad Iqbal Bawias, Hizkia Hazael Bezaliel Betty Betty Bq Emy Daniel Happy Putra Dea Aziza Arfah Desvianur, Doliva Risky Dewa Made Adi Dharma Dewi, Tri Wulansari DHARMA, Dewa Made Adi Dina Anggraini Dinno Wahyudhi Purba DIVYA, Sinta Djalil, Novita Muliyani Djasman, Nurhaja Ernawati Usman Fadel, Mochamad Fadli Mohammad Saleh Faigah A. Badjamal Fajrillah Febrianti, Dasa Femilia Zahra Fibriyani Nur Khairin Fikry Karim Firdaus Hi. Yahya Kunoli Fitria Masulili Fitria, Ria Furqan, Andi Chairil Gaffar, Indra Gusman Sunding HABIBA , Nurainun Halwi, Muhammad Darma Hamisah, Hamisah Harnida Wahyuni Adda Hasan Hasan Hasbiah, Nurhikmawaty Hasrianti, Andi Hasrumi Hasrumi Hasrumi, Hasrumi Helmaise Sampewai I Gede Oka I Putu Edi Darmawan I Wayan Supetran Ikke Nurhasanah Ilham Pakkawaru INDRIASAR, Rahayu IRA NURIYA SANTI Irsanty Collein Ismunandar Izza, Nurul Jamaluddin JAMALUDDIN Jamaluddin Jamaluddin Juliana Kadang Junaidi Junaidi Kadek Ayu Erika Kawile, Tirza Fitriani Krisdianto, Dandi Lasodi, Nurfadila Ramdani Latifa, Latifa Latifah Yuniar Lenny D Lilianty Syattar, Elly Lisnawati M Ikbal A M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela MARCELLINA, Nelly Marlin, Marlin Marwana, Marwana Masruddin Masrudin Masrudin, Masrudin Masulilli, Fitria MEZALUNA, Mezaluna Mile, Yuldi Misnawati Misnawati Miswati, Miswati Moh Fadli Dg , Patompo MUFIDAH, Andi Ainil Muh Darma Halwi Muh. Darma Halwi Muhammad Ansar Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Arfandy Muhammad Darma Halwi Muhammad Darma Halwi Muhammad Din Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru Muhammad Natsir Muhammad Ridwan Muhammad Ridwan Nasir Muhammad Syafaat MULIADY, Humaira Muliati Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Aras Mustamin Mustamin Mustamin MUSTAMIN Mustamin Mustamin Mustamin Mustamin MU’AWIYAH, Siti Nanda Nanda Nanda, I Wayan Satya Nas, Afifah Naspia Nasrul Ni Made Ayu Genitri Ni Made Suwitri PARWATI Nina Yamin Nina Yusnita Yamin Nisa, Nur Ainun Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nur Riski Islianty Nurhayati Haris Nurlaela Mapparessa Nurlailah Nurlailah Umar Oka, I Gede PAKAWARU, Muhammad Ilham Pangaribuan, Helena Panjili, Moh Yusran Parwati, Ni Made Suwitri PATTAWE, Abd. Purnama, Aziza Dewi Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rahmatullah, Marhamah Putri Rasmi Nur Anggraeni Ria Fitria Ridwan , Ridwan Ridwan Ridwan, Ridwan Rina T Rina Tampake Rinaia, Syafia Riska Riska Ritha Tuken, Ritha Rizkaningsih Rizkina Maharani Rizqan, Andi Muhammad Ryan Ryan Sabriyati, Wa Ode Nur Isnah Saleh, Fadli Moh Saleh, Fadli Moh. SALSABILA, Meita Gania Sampewai, Helmaise Santika Sari, Anik Indah Selmita Paranoan Selvi A.M Selvi A.Mangundap Semuel Ra'bung, Alfrida Siti JAENAB Siti Nur Anisa Sri Hardianti Sri Haryani Sri Wahyuni Stesya Orhizha Anandita Sudarman H Melangka, Yulianus Sugianto Sugianto Sugianto Sugianto Supirno, Supirno Supriadi Abdul Malik Supriadi B Supriadi Laupe Tanra, Andi Ainil Mufidah Tenripada, Tenripada Ternripada Ternripada Ternripada, Ternripada Totanan, Chalarce Uwete, Andini Veithzal Rivai Zainal Wa Jana Waang, Lidia Indriane Wahyudi Wahyudi Wayan Ayu Diana Lestari Yodang Yodang Yuldi MILE Yuldi Mile Yulia Citra, Yulia Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Gracia Carolina Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah