IPTEKS PENERAPAN METODE PENENTUAN HARGA JUAL NORMAL DALAM PENENTUAN HARGA JUAL JASA (STUDI KASUS PADA USAHA PHOTOCOPY GLORIA MANADO)

Authors

  • Winston Pontoh Sam Ratulangi University
  • Novi Swandari Budiarso Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.2.1.2018.23523

Keywords:

return on investment, gross profit margin, selling price

Abstract

The role of information technology and competition for the recent era is main trigger for rapid growth of business. In order to win the competition, most of business unit especially for the small medium enterprise their selling price (product or service) as it is the main key to estimate the target profit. The business of photocopy is the simple business with rapid turn over but require high investments. This business have growing fast in Manado City, North Sulawesi. The main problem of this business for Manado City is lower skill of managerial for each owners. Based on method to estimate selling price on photocopy business then return on investment provide better information to establish the service selling price.

Author Biographies

Winston Pontoh, Sam Ratulangi University

Lektor Kepala pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset pada ilmu akuntansi dan ilmu keuangan khususnys dibidang akuntansi keuangan, akuntansi manajemen, dan keuangan korporat.

SINTA ID : 6003795

ORCID iD iconhttps://orcid.org/0000-0003-3123-7919

Novi Swandari Budiarso, Sam Ratulangi University

Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi dan ilmu keuangan, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan keuangan korporat.

SINTA ID : 5973192

ORCID iD iconhttps://orcid.org/0000-0002-5832-0117


ResearcherID: M-8520-2017
Scopus Author ID: 57202210663

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Published

2018-06-30

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Section

Articles