PENERAPAN METODE PENJUALAN DAN COST VOLUME PROFIT DALAM PERENCANAAN LABA

This research aims to analyze the effective sales method and the benefits of implementing the Cost Volume Profit (CVP) analysis in order to be able to plan profits and make appropriate decisions. Research using case studies for Geprek Koplo Chicken at Hangry Indonesia for the period July until September 2020 . Data were obtained through interviews with related parties, observations, and viewing company financial documents. For the purposes of CVP analysis on Geprek Koplo Chicken, costs were classified based on cost behavior in relation to changes in the level of activity into fixed costs and variable costs.The results showed that the company's sales were effective using GrabFood, especially during the Covid-19 pandemic where there was a reduction in community activity outside the home so that many people prefer to use GrabFood services compared to the Hangry application. With CVP analysis, the company can (a) determine the level of sales at which the company does not make a profit or a loss (break-even point sales) of IDR 3,946,127,482, (b) determine sales projections if the company wants to get a certain profit target, (c) MOS ratio of -35.84% , (d) ) DOL of -2,79x, and (e) SDP of IDR3,927,908,379.

APAKAH GENDER MEMODERASI PENGARUH TRUST, DAN EASE-OF-USE TERHADAP ONLINE REPURCHASE INTENTION?

Pandemi Covid-19 mengubah rutinitas pembelian kebutuhan sehari-hari sehingga konsumen merasakan berbagai pengalaman dalam berbelanja secara online. Dampak kepercayaan dan kemudahan dalam bertransaksi menimbulkan keyakinan dalam berbelanja sehingga konsumen memiliki niat pembelian kembali, namun adanya kepercayaan dan kemudahan penggunaan ini akan dilihat perbedaan secara jenis kelamin apakah terdapat perbedaan antara laki-laki dan perempuan. Penelitian ini dilakukan dengan metode survey dengan cara menyebarkan google form pada 105 konsumen toko online “X” yang dipilih dengan teknik purposive sampling. Data yang terkumpul kemudian dianalisis dengan hierarchical regssion analysis. Hasil penelitian ini menunjukkan bahwa trust berpengaruh terhadap online repurchase intention, ease of use berpengaruh terhadap online repurchase intention, pengaruh trust terhadap online repurchase intention dimoderasi oleh gender, dan pengaruh ease of use terhadap online repurchase intention tidak dimoderasi oleh gender.

BERBISNIS RESTO PATHYARASA KHAS PEKALONGAN

Pathyarasa is a restaurant that serves food and drinks typical of Pekalongan City, Central Java, Indonesia. The theme for the atmosphere of the place chosen is the nuances of Central Java. In business planning, Pathyarasa conducts a SWOT analysis by utilizing strengths and opportunities and minimizing threats and weaknesses. Pathyarasa chose to use the Business Model Canvas to analyze his company. Pathyarasa's marketing mix strategy, the product strategy offered by Pathyarasa is special food and drinks from Pekalongan. Pricing strategy by setting a selling price based on market penetration pricing strategy. The location strategy chosen to run a Pathyarasa business is located on the street. Tebet Utara, Jakarta Selatan. Promotional strategies are carried out by direct marketing, brochures, and social media.Total need for initial investment funds and working capital is IDR 137 millions. With a profit of IDR 7,34 millions in the first year and increased to IDR 804,12 millions in the fifth year. Based on the payback period, Pathyarasa is expected to return capital within 1 year and 8 months, indicating that Pathyarasa is feasible to run. So, the Pathyarasa can be considered to be run and there is a possibility that this business will provide benefits.

SIMULASI PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK JASA BENGKEL KURNIA MOTOR

In a service company, the cost of services is sometimes not calculated accurately by the owner or management. This is due to the difficulty of calculating the cost as indirect costs occur together with the activities of the services performed. One of the methods of calculating the cost of services is the Time-driven activity-based costing (TDABC) method. This study applied the method to calculate the cost of services of Kurnia Motor Workshop, a company that offers antique car restoration services. The analysis showed that the TDABC method was a suitable method to calculate the cost of services accurately in Kurnia Motor Workshop.

FACTORS INFLUENCING DIVIDEND POLICY IN MANUFACTURING COMPANIES

Purpose: This research aims to analyze and provide empirical evidence on cash position, collateralizable assets and firm's life cycle on dividend policy with firm's size and debt to equity ratio as the control variables. Methodology: The population includes manufacturing companies listed on Indonesia Stock Exchange and The Philippines Stock Exchange during the period of 2015-2017. The total samples of 144 were gathered from Indonesia and 81 samples were gathered from Philippine. To analyze the data, a quantitative data analysis method was used and to calculate the data, statistical method with Eviews application was used which consists of descriptive statistic test, classical assumption test, panel data regression, and the hypothesis testing. Findings: the results revealed that cash position has a significant effect on dividend policy on both Indonesian samples and Philippine samples. Whereas, collateralizable assets, firm's life cycle, firm's size, and debt to equity ratio do not have significant effects on dividend policy on both Indonesian and Philippine. It is recommended that future research add the number of company samples from other industries, not only manufacturing. It is also suggested to use company samples from other countries outside the scope of this research, and to increase the number of observed data by expanding the observed years. Additionally, it is also suggested to add other variables such as growth rate, market to book value, investment opportunity set that may potentially affect dividend policy. Value: comparison of determinants of dividend policy in Indonesia and Philippine.

ANALISIS KELAYAKAN USAHA PESAN-ANTAR MASAKAN KHAS KARO BABI PANGGANG LUNING

Karo's signature cuisine that continues to develop and food and beverage industry in Indonesia makes a positive contribution to GDP. The activites business model canvas, SWOT analysis and financial feasibility analysis. The resulting data is the data processed by researchers and the theories of research results. Financial feasibility calculation result, value NPV BPK Luning > 0 for which it can be concluded that the business is eligible to run. Payback period that is required for 4 months and 9 days.This is what encourages the author to build a business that is engaged in the food industry, especially karo cuisine.

POTENSI BERBISNIS DONAT CHARCOAL

Charcoal is an active substance that is beneficial for health, now a trend is starting to be used as a mixture of processed food that adds aesthetics. Donuts are one of the processed products that are researched and have the opportunity to become a business among other products since the growth in business opportunities in The food and beverage sub-sector contributed more than one third of the GDP of the non-oil and gas manufacturing sector in the first Quarter of 2018, amounting to 35.39%, is the biggest contributor compared to other sectors. The charcoal donut has men and women between range 15 - 45 years, consumers who like sweet snacks, have a healthy lifestyle, and live in the Jabodetabek area become a potential targeted market. As counted, financial projection with total initial funding requirements and required working capital are Rp. 58,107,500 in total and projected profit in 2020 is estimated Rp. 21,646,000 and increased to Rp. 445,330,500 in 2024.

HUBUNGAN ANTARA PANDEMI COVID-19 DAN HARGA SAHAM PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BEI

The Covid-19 pandemic is one of the events which really affected Indonesian economy whereas there are still additional new cases in Indonesia every day. The most affected components are Composite Stock Price Index (IHSG) and the Indonesian economy. The most affected business industrial sub-sectors are the hotel, restaurant and tourism which due to Covid-19 there were so many cancelled flights from abroad to Indonesia. This condition made impact to the significantly decrease of company revenues and even some companies decided to close their business. The aim of this study is to find the relationship between Covid-19 as measured by daily new cases, daily recovered cases and daily death cases with the average stock price of the hotel, restaurant and tourism sub-sector. The statistical test used is to perform Pearson analysis. The results of this study are all variables both daily new cases, daily recovered cases and daily death cases have a negative relationship with the average stock price of the hotel, restaurant and tourism sub-sector. Besides that, the new daily cases have a positive correlation with new daily recovery cases, and positive significant with daily death cases. Moreover, daily recovery cases have positive correlation with daily death cases.

PERBEDAAN TINGKAT LITERASI KEUANGAN PARA WIRAUSAHAWAN DAN KARYAWAN ALUMNI UNIVERSITAS KRISTEN MARANATHA

This research discusses about level of financial literacy of Maranatha Christian University alumni who active running his/her own business as an entrepreneur or active as a staff in a company. It also discuss about the difference level of financial literacy between entrepreneur and staff. There are 47 valid respondents as alumni who are asked about financial knowledge via online questionnaire. The measurement for financial literacy level is using descriptive analytical methods; moreover, the comparison between alumni who is an entrepreneur and working as a staff is using difference tests. The unexpected result shows that entrepreneur’s financial literacy level is lower than staff, but there is no significant difference between two groups.

PENGARUH PENGEMBANGAN KUALITAS KARYAWAN TERHADAP KEPUASAN PELANGGAN DI PT. UNIVERSAL FURINTECH INDUSTRY

The potential of human resources is essentially one of capital and plays a very important role in achieving company goals. Human Resources (HR) shoul be managed properly and correctly in a company. This paper aims to improve the development of employee quality, to increase product quality, increases sales and customer satisfaction PT. Universal Furintech Industry inengaged in office chair furniture, which provides orders in accordance with the orders of distributors who have collaborated with them. The problem faced to day is that employees often work slowly and lack cooperation in each section (division). And according to the authors, the process of developing employee quality is a solution to be able to find out the capabilities of each individual (employee). This is a way that can provide a solution for the company how to analyze the capabilities of each employee. This all affects customer satisfaction, increased trust and product satisfaction. The type of this research is descriptive qualitative using observation and interview methods. Observation were made in the workspace per each division at PT. Universal Furintech Industry, and interviews are conducted with teams of each section (division) that follows the development of employee quality. After discussing and looking for results, this program can have a good impact on the company because of an increase in sales. Employees can also be transferred (mutated) in accordance with the capabilities of the employee. From interviews with employees, it was found that employees gave good improvement results, it was obtained by each individual (employee).