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Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk Grace Stela Zane Simamora; Johs Charlos Hutabalian; Mawar Indah Juita Hutagalung; Khairani Alawiyah Matondang
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3429

Abstract

This study examines the significance of analyzing the Cost of Goods Sold (COGS) in determining product selling prices, particularly for Micro, Small, and Medium Enterprises (MSMEs). It evaluates the differences among full costing, variable costing, and traditional calculation methods in determining COGS and their respective impacts on selling prices. The objective is to offer recommendations to MSMEs for enhancing the accuracy of COGS calculations and improving competitiveness. The findings indicate that the full costing method yields more precise results and accounts for all production cost components, despite being more complex than other approaches. Consequently, training and simple technological solutions are essential to support MSMEs in adopting this method.
Peran Kecerdasan Buatan dalam Inovasi Bisnis: Studi Kasus Penerapan AI di Sektor Keuangan dan E-Commerce Angel Sri Monika Sijabat; Grace Stela Zane Simamora; Leoni Geraldin Br. Simamora
Jurnal Ilmu Ekonomi dan Bisnis Vol 1 No 2 (2023): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v1i2.114

Abstract

Artificial intelligence (AI) has become an important component in driving digital transformation and business model innovation in various industry sectors. This research aims to comprehensively examine the role and impact of AI in the finance and e-commerce sectors as two of the most dynamic areas of technology adoption. Using a desk study approach of ten recent scientific journals, this research evaluates the contribution of AI in improving operational efficiency, decision-making accuracy, customer service personalization, and financial inclusion through digitization. The results show that AI can drive risk management efficiency, accelerate digital financial services, and improve user experience in e-commerce through automation and intelligent recommendation systems. However, the implementation of AI is also faced with ethical challenges, such as data privacy issues, algorithm bias, and limited adequate regulations. This research also highlights the importance of strengthening human resource competencies and supporting MSME players in facing the AI-based business era. Thus, AI has the potential to be the main driver of innovation and business sustainability in the future if integrated ethically, inclusively, and strategically