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All Journal Socius: Social Sciences Research Journal Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis
Ijudin, Yahya
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Analisis Penerapan Activity Based Costing Pada Harga Pokok Produksi “Kopi Tempat Kamu Pulang” Prayitno, Keshena Muhammad; Herawan, Rian; Ijudin, Yahya; Nugraha, Pashya Ade; Suprana, Ahmad Jogi; S, Saridawati
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11469111

Abstract

This study aims to analyse and compare the determination of cost of goods produced in Micro, Small, and Small Enterprise at Kopi Tempat Kamu Pulang using the Activity Based Costing (ABC) method with traditional method used by the owner of Kopi Tempat Kamu Pulang. Data was obtained through direct interviews with the owner and baristas of Kopi Tempat Kamu Pulang, as well as direct observation of the production process. The analysis method used is descriptive quatitative. The result of the study show that the use of Activity Based Costing method in determining the cost of goods produced produces significant differences compared to the traditional method which only includes raw material costs. The cost of goods produced using the Activity Based Costing method tends to be higher because it includes activities from direct labor costs and activities from factory overhead costs. This causes the selling price obtained to be higher and reduce competitiveness in the market. Therefore, it is recommended that MSME players such as Kopi Tempat Kamu Pulang can re-evaluate the determination of the cost of goods produced to ensure the sustainability and profitability of their business..
The Effect Of Price And Service Quality On Customer Satisfaction Of The Gojek Application In The Depok City Community: PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN APLIKASI GOJEK PADA MASYARAKAT KOTA DEPOK Ijudin, Yahya; Kusuma, Alan Budi
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 3 No. 2 (2025): November 2025 (On progress)
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v3i2.439

Abstract

Abstract. This study seeks to examine the impact of pricing and service quality on consumer satisfaction with the Gojek app among inhabitants of Depok City. App-based transportation services have become integral to urban life, particularly in regions adjacent to the capital, such as Depok, characterized by elevated mobility and considerable congestion. In this environment, Gojek, as an online transportation service provider, must have a competitive pricing strategy and provide superior service quality to sustain and improve customer happiness. This research used a quantitative survey methodology. Data were gathered from 92 participants using an online questionnaire. Customer satisfaction served as the dependent variable in this research. Price and service quality were the independent factors. Data analysis was conducted using SPSS version 25, including validity and reliability assessments, classical assumption evaluations, and multiple linear regression analyses. T-tests and F-tests were used.  The findings indicated that both price and service quality, whether considered individually or together, had a positive and substantial influence on consumer satisfaction. This illustrates that a cost-effective pricing plan, together with dependable, quick, and empathic service, significantly enhances consumer happiness and loyalty to the Gojek app. This study significantly supports Gojek management in developing strategic choices aimed at enhancing customer experience.   Abstrak Penelitian ini bertujuan untuk mengkaji dampak harga dan kualitas layanan terhadap kepuasan konsumen aplikasi Gojek di kalangan penduduk Kota Depok. Layanan transportasi berbasis aplikasi telah menjadi bagian integral dari kehidupan perkotaan, terutama di wilayah yang berdekatan dengan ibu kota, seperti Depok, yang ditandai dengan mobilitas tinggi dan kemacetan yang parah. Dalam lingkungan ini, Gojek, sebagai penyedia layanan transportasi daring, harus memiliki strategi penetapan harga yang kompetitif dan memberikan kualitas layanan yang unggul untuk mempertahankan dan meningkatkan kepuasan pelanggan. Penelitian ini menggunakan metodologi survei kuantitatif. Data dikumpulkan dari 92 partisipan menggunakan kuesioner daring. Kepuasan pelanggan berperan sebagai variabel dependen dalam penelitian ini. Harga dan kualitas layanan merupakan faktor independen. Analisis data dilakukan menggunakan SPSS versi 25, meliputi penilaian validitas dan reliabilitas, evaluasi asumsi klasik, dan analisis regresi linier berganda. Uji-t dan uji-f digunakan. Temuan menunjukkan bahwa harga dan kualitas layanan, baik secara individual maupun bersama-sama, memiliki pengaruh positif dan substansial terhadap kepuasan konsumen. Hal ini menggambarkan bahwa rencana penetapan harga yang hemat biaya, bersama dengan layanan yang andal, cepat, dan empatik, secara signifikan meningkatkan kepuasan dan loyalitas konsumen terhadap aplikasi Gojek. Studi ini secara signifikan mendukung manajemen Gojek dalam mengembangkan pilihan strategis yang bertujuan untuk meningkatkan pengalaman pelanggan.
Co-Authors Herawan, Rian Kusuma, Alan Budi Nugraha, Pashya Ade Prayitno, Keshena Muhammad S, Saridawati Suprana, Ahmad Jogi