Purpose: The purpose of this study is to analyze and increase customer loyalty through customer relationship management and good service quality. Design/methodology/approach: This study uses a quantitative descriptive method, with a sampling technique in the form of purposive sampling. Analysis using multiple linear regression. Findings: The results showed that customer relationship management is able to provide an important role in increasing customer loyalty. Providing good service quality is also able to increase customer loyalty. Research limitations/implications: This research has implications for the problems that exist in UD. Batik Manggur Probolinggo in overcoming customer loyalty problems. Practical implications: For investors or interested parties in overcoming customer loyalty, customer relationship management practices and service quality need to be maintained properly. Originality/value: This paper is original Paper type: Research paper

This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable

The determination of the cost of renting a room at the Hotel Tampiarto Probolinggo is currently still using traditional methods that lack accuracy. Time driven activity-based costing method can solve these problems by presenting an accurate cost of room rental. This study aims to calculate and present hotel room rental prices with the time driven activity-based costing method and to find out the difference between the traditional method and the time driven activity-based costing method. The method in this research is descriptive qualitative with a case study approach. The subject of this study is the rental price of all rooms at Hotel Tampiarto Probolinggo. The results of calculations and analysis in this study indicate that the calculation of the cost of renting a hotel room with the Time Driven Activity Based Costing method can be applied by Hotel Tampiarto because the results show that the allocation of costs for each activity based on the time required produces a more accurate and efficient cost of renting a room with the average efficiency rate of each room is 8% to 30% of the current price of traditional methods.With the cost of goods using the time driven activity based costing method, management can make business strategies to increase room rental income by making new strategies, especially for the type of room with the lowest sales level with cheaper room rental costs.

This research based on the formulation and purpose of the study on the tower scenic bakery in probolinggo for the purpose of analyzing the determination of the base price of production based on a method of activity based costing. The kind of research in this using quantitative descriptive according to the primary data and skunder. Variables used in it is composed activity based costing and the base price. Production. The data used in the analysis if data is primary data from the report production costs for years 2018 which includes data, raw material costs labor, and overhead cost as the object of research. Data collection techniques consisting of interview , observation and as well as documentation, Based on analysis techniques the data used in the cost of goods through the method of production based on abc or activity based costing, It further analyzes the results obtained from the production of torn bread with the ABC method. Based on the results of research analysis can be concluded that the calculation of hpp or the cost of production with the ABC method on the production of torn bread in the bakery salty tower at a rate per unit of production of Rp.3,965.6 per unit after the burden of production activity costs