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All Journal Value : Journal of Management and Business Jurnal Ilmiah Wahana Pendidikan
Rizaldi, Muhammad Rama
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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 Harga Serta Kualitas Pelayanan Terhadap Keputusan Pembelian Pada Marketplace Shopee Auliansyah, Alvito; Rizaldi, Muhammad Rama; Fajriatama, Tegar Dwi; Maulana, Asep
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.A (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Tujuan dari penelitian ini adalah untuk menguji bagaimana keputusan konsumen mengenai pembelian di marketplace Shopee dipengaruhi oleh harga dan kualitas layanan. Karena persaingan yang ketat dalam e-commerce, para vendor harus menyediakan layanan konsumen yang sangat baik dan harga yang terjangkau. Penelitian ini, yang melibatkan 100 responden yang telah melakukan pembelian di Shopee, menggunakan metode kuantitatif dengan pendekatan eksplanatif. Data dikumpulkan melalui kuesioner, dan analisis dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keputusan untuk membeli sebagian dipengaruhi oleh harga dan kualitas layanan secara bersamaan. Yang lebih penting daripada kualitas layanan adalah harga. Kedua variabel independen yang digabungkan dapat menjelaskan 51,9% variasi dalam keputusan pembelian, sementara faktor-faktor yang tidak disertakan dalam model penelitian ini mempunyai dampak pada sisanya. Bagi pelaku bisnis yang membuat strategi penetapan harga dan meningkatkan kualitas layanan pada platform e-commerce, temuan ini memiliki konsekuensi yang signifikan.
Co-Authors Amidia, Nadira Aisha Asep Maulana, Asep Auliansyah, Alvito Fajriatama, Tegar Dwi Nurazizah, Siti Rahmawati, Nurmala Dewi Situngkir , Tiar Lina Yuliarida, Nafisah Dwi