scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Perusahaan Farmasi Di Indonesia Pada Kurun Waktu 2016 - 2018

2021 ◽  
Vol 1 (2) ◽  
pp. 39-49
Author(s):  
Anshori Budiono ◽  
Nofriandi Nofriandi ◽  
Tuti Herawati ◽  
Zaharuddin Zaharuddin ◽  
Supriyadi Supriyadi

Consumer goods have direct demand characteristics, meaning that consumers are the determinants of purchasing consumer goods. On the other hand, the pricing of consumer goods is determined by retailers, not by producers. Under these conditions, the production and operational costs for producing goods must be as small as possible so that the retailer's selling price to the public can be accepted by consumers.The purpose of this study is to see the effect of increasing production costs and operating costs of pharmaceutical companies in Indonesia in the period 2016 to 2018. The research method is carried out by processing quarterly data on production costs, operating costs, and net income of two pharmaceutical companies in Indonesia during that period. The linearity test of the relationship was carried out by Spearman, Kendall, and Pearson correlation analysis. Meanwhile, to get the relationship, multiple regression was carried out using the Ordinary Least Square and Weighted Least Square methods From the data analysis, using the OLS method, the coefficient values ??of the increase in production costs and operating costs are 0.393 and 0.002. Meanwhile, the WLS method obtained the coefficient values ??of 0.382 and 0.010. This study concludes that there is a potential for increasing profits which is dominated by production factors. In this case, there is the potential to increase the company's profit by increasing production capacity.

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits


2013 ◽  
Vol 1 (1) ◽  
pp. 59
Author(s):  
Gustyanita Pratiwi ◽  
Lukytawati Anggraeni

<em>Tobacco industry is one of important manufacturing industry in Indonesia. There are several changes in structure, performance, and behavior of this industry during 1991-2008. This study aim is to analyze the differences between clove cigarette and white cigarette industries with SCP method. Analysis of industrial structure with CR4 index and barriers to entry. Industry performance is measured by Price Cost Margin (PCM) approach. Factors that affect the performance itself are analyzed by the Ordinary Least Square (OLS) method. The results of structural analysis show that the level of industry concentration of clove cigarettes went from tight oligopoly (84.29 percent) to medium oligopoly (52.65 percent) during research period. In contrast, white cigarette industry remained in tight oligopoly level with an average value of CR4 about 94.33 percent. The average value of MES which reflects the barrier to entry in white cigarette industries is higher (95.17 percent) than in cigarette industries (72.85 percent). Regression analysis on a clove cigarette industry indicates that the variable X-eff and growth are significantly positive, whereas a variable number of firms significantly negative effect on PCM. In white cigarette industry, a significant variable to the PCM is the X-eff  (0.366799). The analysis of behavior between the two industries cannot be separated from government regulation, especially in setting of the selling price. Promotion, although it increasing production costs, remains to be important strategy to maintain the industry market share.</em>


Author(s):  
Efa Yulita Fitri ◽  
Nusril Nusril ◽  
Reswita Reswita

In the Home Industry of coconut sugar, the cost and profit calculation is still conventional. Profit calculation is needed in order to get the maximum profit of the business. The company's profit is related to cost, sales volume and selling price. One of the analytical tools that can be used is Cost Volume Profit (CVP) analysis. Profitability is a benchmark of the company's performance to generating the net income. The research aim to analyze the income, breakeven point, profitability ability and sensitivity, also analysing consumer perception about attribute level of importance and satisfaction of coconut sugar product in Dusun Hibrida, Pal 30 Village, Lais District, North Bengkulu Regency, Bengkulu Province. From sales of coconut sugar products amounted to Rp.60.183,47 per production. Which the profitability of coconut sugar products is 46%. If product performance exceeds the consumer expectations, they will feel satisfied. Importance Performance Analysis (IPA) is used to maping the relationship between importance and performance of each product attribute. The most important attributes and have good performance related to consumers is coconut sugar hygiene, taste, and food / beverages, coconut sugar color, durability, ease of accessing the product,  and coconut sugar solubility, that’s attributes need to be maintained.


Author(s):  
Musram Abadi ◽  
La Ode Nafiu ◽  
Achmad Slamet Aku ◽  
Rusli Badaruddin

The study aims to determine the relationship between age and the relationship between body weight and the selling price of cattle. This research was conducted in the District of Ranomeeto Konawe Selatan District, Southeast Sulawesi Province. The material used was 72 male Bali cattle. The parameters observed were selling price, age, and body weight using the Winter formula which uses chest circumference, body length, and shoulder height as estimators and using a digital scale. The research method used in the study is a survey method with the Pearson correlation analysis model. Based on the discussion and the results of the analysis show that there is a very strong and positive relationship between age and body weight with the selling price of male Bali cattle in Ranomeeto District, Konawe Selatan Regency, namely between body weight and selling price has the highest coefficient value. Consequently, the coefficient value between age and selling price is 0.886 while between body weight and selling price the coefficient value is 0.952.


2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.


2020 ◽  
Vol 28 (2) ◽  
pp. 170
Author(s):  
Asmina Herawaty Sinaga ◽  
Firman Laia

The purpose of this study is (1) to analyze the amount of strawberry ushatani income, starting from production, selling price, revenue to net income, (2) analyzing the level of optimization of the use of inputs on strawberry farming, (3) knowing the feasibility of strawberry ushatani, is it worth the effort or not. The amount of income of a sample farmer is influenced by age, farming experience and the number of production factors used. The everage strawberry production in the study area is 1,077,915 kg with an average land area of 0,23 H. The income and income of sample farmers also have an importent effect on the selling price of production, where the everage selling price of farmers in the study area is quite large, namely Rp25,000 / kg. The everage acceptance of sample farmers in the study area is Rp26,947,875 with an average production cost of Rp21,292,126 so that it receives an average net income of Rp5,655,749/year. And this very low when compared to UMK Karo of Rp2,619,234.41. Strawberry farmers in the study area mostly have a fairly low aducation of 9 years, therefore farmers have minimal knowledge in cultivation and marketing techniques and also the lack of farmers in terns of farm management that does not take into account the supporting factors of farming and use more than one (1), sucs as pesatisida with the same function so that it will increase production costs, as well as low access to farmers’s capabilites in government and banking policies.  Keywords : Optomization, Strawberry.


Author(s):  
Efa Yulita Fitri ◽  
Nusril Nusril ◽  
Reswita Reswita

In the Home Industry of coconut sugar, the cost and profit calculation is still conventional. Profit calculation is needed in order to get the maximum profit of the business. The company's profit is related to cost, sales volume and selling price. One of the analytical tools that can be used is Cost Volume Profit (CVP) analysis. Profitability is a benchmark of the company's performance to generating the net income. The research aim to analyze the income, breakeven point, profitability ability and sensitivity, also analysing consumer perception about attribute level of importance and satisfaction of coconut sugar product in Dusun Hibrida, Pal 30 Village, Lais District, North Bengkulu Regency, Bengkulu Province. From sales of coconut sugar products amounted to Rp.60.183,47 per production. Which the profitability of coconut sugar products is 46%. If product performance exceeds the consumer expectations, they will feel satisfied. Importance Performance Analysis (IPA) is used to maping the relationship between importance and performance of each product attribute. The most important attributes and have good performance related to consumers is coconut sugar hygiene, taste, and food / beverages, coconut sugar color, durability, ease of accessing the product,  and coconut sugar solubility, that’s attributes need to be maintained.


2021 ◽  
Vol 30 (1) ◽  
pp. 26-34
Author(s):  
Abyan Rai

Pandemic of Covid-19 that entered Indonesia in early March 2021 limited activities in various sectors. This condition causes the economy in Indonesia to become unstable and even experience a recession in 2020. Vaccines produced by pharmaceutical companies are one of the government's ways to improve not only health but also economic conditions in Indonesia. Various reports on the Covid-19 vaccine have caused investor reactions in the capital market, one of which is in the pharmaceutical sector itself as a producer of the Covid-19 vaccine. Using the Lexicon-based method and Pearson correlation, this study aims to analyze the sentiment of the Covid-19 vaccine coverage and analyze the relationship between these sentiments and the stock price of pharmaceutical issuers. Covid-19 vaccine news data is collected from Twitter for 22 days with 500 tweets per day. The tweets were categorized into positive, negative, or neutral sentiments using the Lexicon-based method. The results of this study indicate that the media provides more positive sentiment towards the Covid-19 vaccine. A unidirectional relationship exists between the sentiment in the Covid-19 vaccine coverage and one of the stock prices of a pharmaceutical issuer.


2017 ◽  
Vol 7 (4) ◽  
pp. 14-22
Author(s):  
Uwalomwa Uwuigbe ◽  
Jinadu Olugbenga ◽  
Olubukola Ranti Uwuigbe ◽  
Daramola Sunday Peters ◽  
Adegbola Otekunrin

This paper examines the degree of comprehensiveness of ethical reporting in annual reports of listed firms in Nigeria. It also looks at the relationship between the extent of corporate ethical reporting and financial performance of the listed firms. In addition, it examines the impact of corporate governance on the financial performance of the listed firms. The study utilises the corporate annual reports for the period 2010-2014 as our main source of secondary data, while the content analysis technique is used to elicit data from the corporate annual report. In testing the research hypotheses, the study adopts the use of descriptive statistics, Pearson correlation and panel least square regression method to analyse the degree of comprehensiveness and the relationship between corporate ethical reporting and financial performance of the listed firms. Findings from the study show that there is lack of comprehensiveness of corporate ethical reporting in the selected industries. In addition, the study observed that a significant relationship exists between corporate ethical reporting and financial performance. Also, the study observed that the relationship between corporate governance and financial performance is not significant. The study recommends the need for a stand-alone report for corporate ethical issues in annual reports of companies in Nigeria.


2019 ◽  
Vol 8 (4) ◽  
pp. 4433-4437

The problem currently faced by green technology is competition with non-environmental friendly technology. One reason for the difficulty of green technology competing with conventional products is the selling price which is relatively more expensive. This paper tried to resolve the issue by studying the links between brand equity, green customer trust and purchase intention. Respondents in this study were young people who have bought green products. The data then processed using partial least square to study the relationship between variables. The results of this study showed a significant relationship between the independent variables with the dependent variable. This showed that companies need to pay attention to brand equity and green customer trust to increase purchase intention


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