Abstract:This study aims to examine the influence of tourism commodities, tourism costs, tourism comfort, and tourism communication on domestic tourists' perceptions and their impact on revisit decisions at Palabuhanratu Beach, Sukabumi…
ukabumi Regency. This research employed a quantitative approach using an explanatory research design. The sample consisted of 150 domestic tourists selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through Structural Equation Modeling (SEM) with IBM SPSS Statistics 26 and IBM SPSS AMOS 24. The findings reveal that tourism commodities, tourism costs, and tourism comfort have a positive and significant effect on domestic tourists' perceptions, while tourism communication does not significantly affect domestic tourists' perceptions. Furthermore, domestic tourists' perceptions, tourism costs, and tourism communication have a positive and significant effect on revisit decisions. In contrast, tourism commodities and tourism comfort do not directly influence revisit decisions. The findings indicate that domestic tourists' perceptions play a crucial role in encouraging revisit decisions. Therefore, destination managers should improve the quality of tourism commodities, enhance tourist comfort, establish appropriate tourism pricing, and strengthen tourism communication strategies to build positive perceptions and increase tourist loyalty through revisit decisions.
Abstract:This study aims to examine the role of competition law in regulating corporate conduct, protecting consumers, and enhancing economic efficiency in contemporary market economies. Amid increasing market concentration, digital…
tal platform dominance, and the emergence of data-driven business models, competition law has become an essential regulatory instrument for ensuring fair competition, safeguarding consumer interests, and promoting sustainable economic development. This study employs a Systematic Literature Review (SLR) based on the PRISMA 2020 framework. Relevant literature was systematically collected from six major academic databases, namely Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, and Taylor & Francis Online. The review process included identification, screening, eligibility assessment, and inclusion stages. A total of 78 peer-reviewed articles published between 2015 and 2025 were selected and analyzed using thematic synthesis techniques. The findings reveal that competition law performs four interconnected functions. First, it serves as a regulatory mechanism that shapes corporate behavior and prevents anticompetitive practices, including monopolization, cartel agreements, price-fixing, and abuse of dominant positions. Second, competition law enhances consumer welfare by promoting competitive prices, product quality, innovation, and consumer choice. Third, effective competition policy contributes to allocative, productive, and dynamic efficiency, thereby supporting long-term economic growth. Fourth, digital markets introduce new challenges associated with data concentration, platform dominance, network effects, and algorithmic pricing, requiring adaptive regulatory frameworks and strengthened institutional capacity.This study contributes to the literature by integrating Economic Efficiency Theory, Consumer Welfare Theory, Competition Policy Theory, and Regulatory Governance Theory into a comprehensive analytical framework that explains the relationship between competition law, corporate conduct regulation, consumer protection, and economic efficiency.The findings provide policy recommendations for competition authorities and governments, particularly in developing economies, regarding digital competition governance, institutional strengthening, cross-border enforcement cooperation, and data-driven market regulation.Unlike previous studies that focus on isolated dimensions of competition law, this research offers a holistic synthesis of legal, economic, consumer welfare, and governance perspectives. It further highlights how competition law can address emerging challenges in the digital economy while simultaneously promoting consumer protection and economic efficiency.
Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:In recent years, the housing market has faced significant challenges, including fluctuating prices and declining sales. To solve this issue, there was an increasing need for more sophisticated methods to predict housing…
prices accurately. This study aimed to provide real estate marketers with a tool to enhance their pricing tactics and mitigate the decline in home sales by predicting house prices using machine learning techniques. Several parameters were considered in this study, such as location, number of bedrooms, number of bathrooms, land area, building area, and number of carports. Linear regression and neural network methods were used to develop predictive models. The findings showed that the neural network method was more accurate than linear regression, which made it a better tool for real estate pricing strategies, with land area and number of carports being the most influential aspects in house price prediction.
Abstract:This research aims to analyze the role of price in increasing customer satisfaction in the barbershop service industry in Makassar City. The barbershop services industry has grown rapidly in recent years, and competition…
between service providers has become increasingly fierce. One factor that influences customer decisions is the price offered by the service provider. Therefore, this research aims to explore how price can influence customer satisfaction in the barbershop context. This research uses a quantitative approach by collecting data through questionnaires distributed to barbershop customers in Makassar City. Data processing was carried out using regression analysis to identify the relationship between price and customer satisfaction. The research results show that price has a significant influence on customer satisfaction in the barbershop service industry. These findings indicate that barbershop service providers need to consider appropriate pricing strategies to increase customer satisfaction. Competitive prices and in line with the quality of services offered can provide added value for customers. Apart from that, this research also shows that there are other factors that can influence customer satisfaction, such as service quality, barbershop environment, and overall customer experience. This research contributes to the understanding of the role of price in increasing customer satisfaction in the barbershop service industry. The results of this research can be a reference for barbershop service providers in developing effective marketing strategies to increase customer satisfaction and maintain competitiveness in a competitive market.
Abstract:This study aims to determine the financial performance of PT. Gudang Garam Tbk in terms of profitability ratio analysis for 2019-2022. The type of research used is descriptive quantitative. The data collection technique…
in this study uses documentation techniques in the form of balance sheets and income statements for 2018-2022. The profitability ratios used in this study include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). The results showed that the financial performance of PT. Gudang Garam Tbk for the last four years has tended to be unfavorable, because the average value of the profitability ratio is below the expected standard of measurement. To overcome the problem of declining financial performance, PT. Gudang Garam Tbk must identify and control production and distribution costs more efficiently, develop appropriate pricing and sales strategies, manage accounts receivable properly, and be prudent in using loans with favorable interest rates to increase the company's net profit.
Abstract:This research is to determine the level of investment risk and stock returns as well as grouping efficient shares and inefficient shares of coal mining companies through the Capital Asset Pricing Model (CAPM) method for…
the 2019-2021 period. The research method used is descriptive method with a quantitative approach, while the data analysis method uses the Capital Asset Pricing Model (CAPM) method. The results showed that there were 8 shares of coal mining companies with a beta (systematic risk) value of greater than 1 (β > 1), and 16 shares of companies with a beta of less than 1 (β < 1. The highest RI was found in HRUM shares with a rate of return of 0.07650 or 7.65%, while the lowest Ri is found in BOSS shares with an average rate of return of -0.06000 or - 6%. The highest E(Ri) value is found in DOID shares with a value of 0.00177 or 0.18%, while the lowest E(Ri) is found in GEMS companies with a value of 0.00126 or 0.13%. There are 16 shares of coal mining companies which are classified as efficient shares consisting of shares of ADRO, BSSR, BYAN, DOID, DSSA, FIRE, GEMS, iHRUM, INDY, iITMG, MBAP, MYOH, iPTRO, SMMT, iTOBA, and BRMS, as well as 8 inefficient stocks namely ARII, BOSS, BUMI, DEWA, GTBO, KKGI, PTBA, and SMRU.
Abstract:This study aims to determine the optimal strategy for managing the supply chain of Pangasius (catfish) in Saguling Village, West Bandung Regency. The study applies the Food Supply Chain Network (FSCN) approach and Cost Plus…
lus Pricing to evaluate supply chain effectiveness and determine appropriate product pricing. Data were collected through observation, interviews, and documentation involving 50 respondents, consisting of fish farmers, middlemen, wholesalers, and market traders. The results indicate that the Pangasius distribution system still involves multiple intermediaries, resulting in relatively weak bargaining power for fish farmers. The distribution process takes approximately 1–2 days and is constrained by limited cold storage facilities, which affects product quality. Cost analysis shows that the cost of production is IDR 20,239.15 per kg, while the ideal selling price is IDR 22,263.06 per kg, with a profit margin of 10%. Improvements in the distribution system, better access to market information, and enhanced logistical support are necessary to increase distribution efficiency and improve farmers’ profitability.
Abstract:This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative…
ive method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.
Abstract:This study is motivated by the intensifying competition in Indonesia's banking industry amid digital transformation and growing global economic mobility. In such a context, product innovation becomes a crucial strategy to…
o strengthen a bank's competitive position. PT Bank Woori Saudara Indonesia 1906 Tbk introduced the WiGo Savings product, specifically designed for South Korean citizens who plan to live or work in Indonesia through a pre-account opening scheme. This research aims to analyze the role of WiGo Savings in enhancing the bank's competitiveness, particularly in terms of product differentiation and the potential strengthening of low-cost funds (CASA). The study employs a qualitative descriptive approach with a case study method, using literature review and secondary data analysis from bank reports, media publications, and academic references related to banking innovation. The findings indicate that the pre-arrival account opening mechanism reduces administrative barriers, accelerates service activation, and creates early customer engagement. The product also shows the potential to increase CASA composition, leading to lower cost of funds and greater flexibility in credit pricing. Furthermore, WiGo enhances product differentiation and institutional branding as a bank responsive to cross-border transaction needs. However, its effectiveness depends on successful market education, cross-jurisdiction regulatory compliance, and technological system integration.