cover
Contact Name
Haqi Fadillah
Contact Email
haqifadillah@unpak.ac.id
Phone
+6287777981198
Journal Mail Official
essence@unpak.ac.id
Editorial Address
Jl. Pakuan, RT.02/RW.06, Tegallega, Kecamatan Bogor Tengah, Kota Bogor, Jawa Barat 16129
Location
Kota bogor,
Jawa barat
INDONESIA
Essence: Entrepreneurship and Small Business Research for Economic Resilience
Published by Universitas Pakuan
ISSN : -     EISSN : 28297008     DOI : https://doi.org/10.53698/essence
Core Subject : Economy,
Entrepreneurship Education Entrepreneurship Ethics Entrepreneurship Administration Corporate Entrepreneurship Social Entrepreneurship Sustainable Entrepreneurship Startup Business Managing Small Business Small Business Finance Business Education Business Visibility Study
Articles 12 Documents
APAKAH BAURAN PROMOSI MENENTUKAN PENGAMBILAN KEPUTUSAN UNTUK MENGINAP? Arie Wibowo Irawan; Hari Muharam; Lucky Sandra Rahayu
Entrepreneurship and Small Business Research for Economic Resilience Vol. 1 No. 2 (2022): Volume 1 Nomor 2 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

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

Abstract

ABSTRAK Persaingan bisnis perhotelan di masa Pandemi Virus Covid-19 menjadi semakin ketat. Mengingat konsumen yang enggan berpergian keluar rumah untuk berwisata maupun dengan tujuan bisnis. Agar perusahaan tetap bertahan dalam situasi pandemic seperti saat ini maka pihak perusahaan harus mempunyai inovasi yang unggul dalam kegiatan bauran promosi agar memicu konsumen untuk melakukan keputusan menginap yang lebih baik. Penelitian ini bertujuan mengidentifikasi pengaruh bauran promosi terhadap keputusan menginap di R Hotel Rancamaya Bogor. Penelitian ini mengunakan data kuantitatif dengan jenis penelitian asosiatif. Unit analisis yang digunakan adalah individual konsumen member Freevilage Card R Hotel Rancamaya Bogor. Pemilihan responden atau sample dilakukan dengan metode Non Probability Sampling dan menggunakan metode penarikan quota sampling dengan total 120 responden berdasarkan perhitungan rumus Solvin. Pengumpulan data dilakukan melalui observasi langsung, wawancara terhadap pihak-pihak berkepentingan, kuesioner dan pengumpulan data sekunder. Metode analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, regresi linear sederhana, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukan bahwa bauran promosi berpengaruh secara positif dan signifikan terhadap keputusan menginap. Berdasarkan uji F, bauran promosi secara simultan atau Bersama-sama berpengaruh secara signifikan terhadap keputusan menginap di R Hotel Rancamaya Bogor. Selain itu bauran promosi memberikan kontribusi sebesar 61.2% terhadap keputusan menginap, sedangkan sisanya dipengaruhi 38.8% oleh faktor lain yang tidak diteliti dalam penelitian ini. ABSTRACT Competition in the hospitality business during the Covid-19 Virus Pandemic is becoming increasingly tight. Considering consumers who are reluctant to go out of the house for tourism or for business purposes. In order for the company to survive in the current pandemic situation, the company must have superior innovation in promotional mix activities in order to trigger consumers to make better stay decisions. This study aims to identify the effect of the promotion mix on the decision to stay at R Hotel Rancamaya Bogor. This study uses quantitative data with the type of associative research. The unit of analysis used is the individual consumer member of the Freevilage Card R Hotel Rancamaya Bogor. The selection of respondents or samples was carried out using the Non Probability Sampling method and using the quota sampling method with a total of 120 respondents based on the calculation of the Solvin formula. Data was collected through direct observation, interviews with interested parties, questionnaires and secondary data collection. The analytical method used is descriptive analysis, classical assumption test, simple linear regression, hypothesis testing and coefficient of determination. The results showed that the promotion mix had a positive and significant effect on the decision to stay. Based on the F test, the promotion mix simultaneously or together has a significant effect on the decision to stay at R Hotel Rancamaya Bogor. In addition, the promotion mix contributed 61.2% to the decision to stay, while the remaining 38.8% was influenced by other factors not examined in this study.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR DALAM MENENTUKAN HARGA JUAL Salsabila Fakhirah Kirana; Rochman Marota; Mutiara Puspa Widyowati
Entrepreneurship and Small Business Research for Economic Resilience Vol. 1 No. 2 (2022): Volume 1 Nomor 2 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/essence.v1i2.13

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menganalisis perhitungan harga pokok produksi dan harga jual yang ditentukan oleh perusahaan serta menganalisis perhitungan harga pokok produksi metode full costing dan harga jual metode cost plus pricing. Penelitian ini menggunakan metode analisis deskriptif kuantitatif (non statistik) yang dapat digunakan dalam studi kasus mengenai perhitungan harga pokok produksi metode full costing dan perhitungan harga jual metode cost plus pricing pada CV ABC. Pengumpulan data dengan melakukan wawancara dengan direktur utama perusahaan serta dokumentasi. Hasil penelitian menunjukkan bahwa harga pokok produksi metode full costing dan harga jual metode cost of pricing lebih rendah dibandingkan dengan perhitungan yang dilakukan oleh perusahaan. Hal tersebut terjadi karena adanya biaya yang tidak dimasukkan ke dalam unsur biaya overhead pabrik. Dengan demikian, perhitungan harga pokok produksi dan harga jual harus ditetapkan secara akurat karena akan berpengaruh pada pencapaian laba yang diinginkan perusahaan serta untuk menekan biaya produksi yang dikeluarkan oleh perusahaan. Hasil yang akurat akan didapat apabila perhitungan harga pokok produksi menggunakan metode full costing serta perhitungan harga jual menggunakan metode cost plus pricing. ABSTRACT The purpose of this study is to analyze the calculation of the cost of goods manufactured and selling price determined by the company and to analyze the calculation of the cost of goods manufactured using full costing method and selling price using cost plus pricing method. This study uses a quantitative descriptive analysis method (non-statistic) that can be used in case studies regarding the calculation of the cost of production using the full costing method and the calculation of the selling price using the cost plus pricing method at CV ABC. Collecting data using interviews with company’s president director and documentation. The result showed that the cost of goods manufactured using full costing method and selling price using cost plus pricing method was lower than the calculation made by the company. This happens because there are costs that are not included in the elements of factory overhead cost. The calculation of the cost of production and selling price must be determined accurately because it will affect the achievement of the desired profit of the company and to reduce production costs incurred by the company. Accurate results will be obtained if the calculation of the cost of goods produced using the full costing method and the calculation of selling prices using the cost plus pricing method.

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