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All Journal Socius: Social Sciences Research Journal Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis
Nugraha, Pashya Ade
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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 Influence of Gold Price Fluctuations and Promotional Strategies on Customer Interest in Investing in Gold at PT. Pegadaian Kreo Branch: PENGARUH FLUKTUASI HARGA EMAS DAN STRATEGI PROMOSI TERHADAP MINAT NASABAH BERINVESTASI EMAS DI PT.PEGADAIAN CABANG KREO Nugraha, Pashya Ade; Sabariah, Etika
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.v3i2.459

Abstract

Abstract. the influence of gold price fluctuations and promotional strategies on customer interest in investing in gold at PT Pegadaian. Gold remains a popular investment instrument in Indonesia, especially during times of economic uncertainty. However, gold price fluctuations and promotional strategies significantly affect investment decisions. This research aims to determine the impact of gold price fluctuations and promotional strategies on customer interest in investing in gold products at the Kreo branch of Pegadaian. The research method used is quantitative statistics with 85 respondents. Data were collected through observation, interviews, and questionnaires. The analysis results show that gold price fluctuations have a significant effect on purchasing decisions (t_count 4.580 > t_table 1.989, significance 0.000 < 0.05). Promotional strategies also have a significant effect (t_count 9.248 > t_table 1.984, significance 0.000 < 0.05). Simultaneously, both variables have a significant effect (F_count 102.045 > F_table 3.11, significance 0.000). The R Square value of 0.713 indicates that both factors influence 71.3% of the investment interest decision.   Abstrak. pengaruh fluktuasi harga emas dan strategi Promosi terhadap minat nasabah berinvestasi emas di PT Pegadaian. Emas tetap menjadi instrumen investasi yang populer di Indonesia, terutama pada saat ketidakpastian ekonomi. Namun, Fluktuasi harga emas dan Strategi Promosi secara signifikan mempengaruhi keputusan investasi.Penelitian ini bertujuan untuk mengetahui Fluktuasi harga emas dan strategi Promosi terhadap minat nasabah berinvestasi produk emas di pegadaian cabang kreo. Metode penelitian yang digunakan adalah kuantitatif statistik dengan 85 responden. Data dikumpulkan melalui observasi, wawancara, dan kuesioner. Hasil analisis menunjukkan bahwa Fluktuasi Harga emas berpengaruh signifikan terhadap keputusan pembelian (thitung 4,580> ttabel 1,989, signifikansi 0,000 < 0,05). Strategi Promosi juga berpengaruh signifikan (thitung 9,248 > ttabel 1,984, signifikansi 0,000 < 0,05). Secara simultan, kedua variabel berpengaruh signifikan (fhitung 102,045 > ftabel 3,11, signifikansi 0,000). Nilai R Square sebesar 0,713 menunjukkan bahwa keduanya memengaruhi 71,3% keputusan minat berinvestasi.
Co-Authors Etika Sabariah Herawan, Rian Ijudin, Yahya Prayitno, Keshena Muhammad S, Saridawati Suprana, Ahmad Jogi