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All Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Ringan, Angelina Yenny
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Metode Penetapan Harga Jual Roti dalam Meningkatkan Penjualan pada Pabrik Roti Karunia Mandiri Kendari Ringan, Angelina Yenny; Dahlan, Jamaluddin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1613

Abstract

This study aims to determine the method of determining the selling price of bread against sales at the Karunia Mandiri Bread Factory in Kendari. This study is a descriptive qualitative study. The data used are primary and secondary data obtained in the form of documents sourced from the Karunia Mandiri Bread Factory. Data collection techniques use documentation techniques, observation techniques and interview techniques using variable costing techniques through the calculation of raw material costs, labor costs and factory overhead costs. The results of this study indicate that the cost of raw materials used often encounter obstacles, labor costs are costs that have been patented by the Karunia Mandiri Bread Factory in accordance with the UMR, unexpected costs for electricity and telephone credit costs provided. Several types of costs used in determining selling prices are influenced by market selling prices so that the price determination is adjusted to the increase or decrease in costs incurred and the size of the bread in production each month. Pricing is adjusted to the cost of basic materials and labor costs incurred.
Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Terdaftar di BEI) Ringan, Angelina Yenny
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/723sr411

Abstract

This study aims to determine the influence of Profitability and Corporate Social Responsibility on company value. Data collection in this study is through documentation, namely collecting and reviewing secondary data in the form of audited financial statements and annual reports the data analysis method used is the panel data regression analysis method with the help of Eviews 9. The sample in this study was obtained using purposive sampling, so that a research sample of 20 companies from 170 populations in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period was obtained. The results of this study show that: (1) Profitability and Corporate Social Responsibility simultaneously have a positive and significant effect on the company's value. (2) Profitability partially has a positive and significant effect on the company's value. (3) Corporate Social Responsibility has a negative and significant effect on the company's value.
Co-Authors Jamaluddin Dahlan Muhammad Faried Pratama Rahmah, Wahyuni Said, Hafsah Eka Safutri