Ciska Silvi Oktavia
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Journal : Journal of Business Economics and Management

Pengaruh Harga Pokok Produksi Terhadap Penetapan Harga Jual Produk Kopi Janji Jiwa Tita Naswa Ayu Bintoro; Ciska Silvi Oktavia; Supiah Ratnasari; Muhammad Syahwildan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Product selling price determination is one of the crucial strategic decisions for any company, especially amidst fierce market competition. One of the main elements that significantly influences product selling price determination is the cost of goods sold (COGS). This research aims to analyze the influence of COGS on product selling price determination at Kopi Janji Jiwa outlets. The research method used is a case study with a quantitative approach, analyzing production cost data and coffee product selling prices. The research population is sales transaction data and production costs of Kopi Janji Jiwa, with samples taken from a specific period. Data analysis techniques involve COGS calculation and profit margin analysis. The results show that increased efficiency in COGS management can help companies maintain a competitive price structure without sacrificing product quality. This finding provides an in- depth understanding of how COGS serves as the basis for pricing, influencing profitability and business competitiveness. The implication of this research is the importance of effective cost management to achieve optimal pricing objectives.
Penerapan Program Asuransi Karyawan sebagai Strategi Mitigasi Risiko dan Peningkatan Kesejahteraan di Bank Rakyat Indonesia (BRI) Ciska Silvi Oktavia; Lollita Apriliani; Lutvia Nida; William Setiawan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Employee welfare and risk management are two crucial aspects in the sustainability of modern banking operations. In the midst of economic and social, Bank Rakyat Indonesia (BRI), one of the largest financial institutions in Indonesia, faces challenges to maintain human resource productivity. Using quantitative methods, this study investigates the implementation of employee insurance programs as a way to reduce risk and improve welfare in the BRI work environment. The study population was all permanent employees of BRI. The results showed that employee insurance programs increased employee satisfaction and reduced work risks. The novelty of this study lies in the integrative method that combines elements of employee welfare and risk mitigation for national banking institutions. The implications of these findings indicate that a well-planned insurance program not only serves as protection, but can also increase employee loyalty and productivity. This study is expected to contribute to the policy-making process related to human resource management sources in the Indonesian banking sector.