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All Journal Telcomatics Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Lim, Louis
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering

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Menentukan Harga Kain Katun Menggunakan Fuzzy Inference System Metode Mamdani Lim, Louis; Rinaldo, Rinaldo; Lee, Lesley Peterson; Sherly, Sherly; Yulianto, Andik
Telcomatics Vol. 9 No. 1 (2024)
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/telcomatics.v9i1.9365

Abstract

Entrepreneurs must keep up with technological developments to compete in an increasingly competitive business environment. This competition causes price fluctuations that affect sales, requiring the right decisions for business survival. Cotton fabric is highly favored by consumers in the textile industry. The success and failure of this business depends on pricing. Setting a selling price too high may cause customer dissatisfaction, while setting a price too low may cause business losses. Therefore, determining an optimal selling price is crucial. Adopting fuzzy logic is proposed as a solution for this problem. Fuzzy logic can be applied to predict the selling price of cotton fabrics. This test aims to determine the selling price of cotton cloth by making a Fuzzy Inference System (FIS) using the Mamdani method with variables of material quality, production method, design, and coloring method as considerations. The results of this test show that the comparison of the system made by manual calculation and simulation with Python has an error rate of 0,00019% calculated by MAPE. Based on the results, this system is useful as an auxiliary tool in making decisions because it is able to overcome uncertainty in determining the selling price of cotton fabric.
The Effect of Excise Tax Stamps on Total Sales and Net Profit: A Case Study of PT. Gudang Garam Tbk and PT Hanjaya Mandala Sampoerna Tbk Lim, Louis; Oktaviani, Shelinda; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3173

Abstract

This study aims to analyze the influence of excise stamps and total sales on net profit at PT Gudang Garam Tbk (GGRM) and PT HM Sampoerna Tbk (HMSP), the two largest cigarette companies in Indonesia. Using a quantitative approach based on secondary data from financial reports during the study period, this study processed the variables of excise stamps, total sales, and net profit through multiple linear regression after natural logarithm transformation and classical assumption tests. Data were analyzed to test the partial and simultaneous effects of the independent variables on the dependent variable. The results showed that excise stamps had a negative and significant effect on the company's net profit, confirming that increasing excise burdens are a factor that can suppress the profitability of the cigarette industry. Meanwhile, total sales had a positive and significant effect on net profit, indicating that increasing sales volume can improve the company's financial performance despite facing high excise burdens. Simultaneously, both variables also had a significant effect with an R Square value of 0.593. These findings confirm that excise burdens and sales performance are important factors in determining the profitability of cigarette companies in Indonesia. Meanwhile, sales growth is an important strategy to maintain profits. The research results are expected to serve as a reference for industry, academics, and the government in formulating business strategies and fiscal policies in the tobacco sector.
Co-Authors Andik Yulianto Elizabeth Tiur Manurung Lee, Lesley Peterson Oktaviani, Shelinda Rinaldo, Rinaldo sherly sherly