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All Journal Value : Journal of Management and Business Jurnal Ilmiah Wahana Pendidikan
Amidia, Nadira Aisha
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA BABY AND MOM CARE ABC Nurazizah, Siti; Yuliarida, Nafisah Dwi; Amidia, Nadira Aisha; Rahmawati, Nurmala Dewi; Rizaldi, Muhammad Rama; Fajriatama, Tegar Dwi; Situngkir , Tiar Lina
Value : Journal of Management and Business Vol. 9 No. 1 (2024): Value: Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

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Our research focuses on the issue of utilizing Activity Based Costing in Baby and Mom Care to determine Production costs. The study aims to compare the production cost using the Activity Based Costing (ABC) approach with the company's conventional method. A general description of Baby and Mom Care ABC, information about the company's founding and history, vision and mission, products, and their benefits are all included in this research, which uses a qualitative research methodology. Quantitative data used in the study includes production statistics for Baby and Mom Care ABC in 2022, which include details about the usage of raw materials, direct labor costs, and factory overhead costs. Using a variety of data collection techniques, including interviews and documents, we were able to gather primary and secondary data for our study. The study's findings compare the production costs using traditional and activity-based costing techniques for baby and mom care items with their retail prices, which are 25,000 for beetroot juice and 15,000 for turmeric herbal medication, respectively. Nevertheless, compared to the Traditional technique, the cost of goods produced utilizing the Activity Based Costing method is higher. The outcomes of the Activity Based Costing Method outperform those of the Traditional Method. This is because manufacturer overhead payments differ fundamentally. The Activity Based Costing Method employs many cost drivers to provide more precise assignments than the Traditional Method, which simply uses production units as a cost driver.
Pengaruh Segmentasi Psikografis Terhadap Keputusan Pembelian Pada Kopi Kenangan Kota Karawang Rahmawati, Nurmala Dewi; Nurazizah, Siti; Yuliarida, Nafisah Dwi; Amidia, Nadira Aisha; Maulana, Asep
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.B (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Industri kopi di Indonesia berkembang pesat dengan banyak merek lokal, termasuk Kopi Kenangan. Di Kota Karawang, persaingan antar merek semakin ketat, sehingga pemahaman perilaku konsumen melalui segmentasi psikografis penting untuk strategi pemasaran yang efektif. Tujuan penelitian ini ialah untuk menguji pengaruh segmentasi psikografis terhadap keputusan pembelian pada Kopi Kenangan di Kota Karawang. Status sosial, gaya hidup, serta kepribadian semuanya merupakan bagian dari segmentasi psikografis lalu dimanfaatkan untuk mengetahui unsur-unsur yang mempengaruhi pilihan pelanggan untuk membeli Kopi Kenangan. Data dikumpulkan melalui kuesioner yang diberikan kepada 70 responden menggunakan pendekatan kuantitatif deskriptif melalui teknik pengambilan sampel convenience sampling. Hasil penelitian, yang mencakup koefisien korelasi Pearson sebesar 0,708 dan nilai R Square sebesar 0,501, menunjukkan bahwa segmentasi psikografis mempengaruhi keputusan pembelian secara signifikan dan positif. Ini menunjukkan faktor-faktor psikografis, seperti gaya hidup dan kepribadian, dapat meningkatkan keputusan pembelian produk Kopi Kenangan. Penelitian ini memberikan kontribusi penting untuk memahami perilaku konsumen di pasar kopi lokal serta menjadi dasar pengembangan strategi pemasaran yang tepat sasaran.
Co-Authors Asep Maulana, Asep Fajriatama, Tegar Dwi Nurazizah, Siti Rahmawati, Nurmala Dewi Rizaldi, Muhammad Rama Situngkir , Tiar Lina Yuliarida, Nafisah Dwi