Perhitungan harga pokok produksi merupakan hal yang penting dalam menetapkan harga jual suatu produk. Persaingan yang semakin meningkat dalam dunia usaha menuntut perusahaan berusaha membuat suatu produk yang berkualitas dengan harga jual yang bersaing. Penelitian ini bertujuan menganalisis bagaimana perhitungan harga pokok produksi untuk menentukan harga jual pada Rajaswa Coffee. Dalam menentukan harga jual yang menggunakan pendekatan full costing, dimana semua biaya produksi, biaya tenaga kerja, biaya overhead dimasukkan ke dalam perhitungan. Harga jual diperoleh dengan menjumlahkan harga pokok produksi dengan laba yang diharapkan. Data yang digunakan yaitu data primer dan data sekunder dari Rajaswa Coffee. Dalam penelitian ini memberikan hasil bahwa ada selisih pada perhitungan menurut perusahaan yang berpengaruh pada pendapatan harga jual.
Consumer behavior is the basis for consumers to make purchasing decisions. Consumer behavior is an activity that is closely related to the process of purchasing goods or services. In this study, the independent variable is consumer behavior (X), while the dependent variable is online purchasing decisions (Y). This study aims to examine and analyze the influence of consumer behavior in making online purchasing decisions for the people of Brebes Regency on e-commerce shoppe. The type of research used is quantitative research. The processed data is the result of distributing questionnaires to the public or consumers randomly via google form, the number of population is unknown with a sample of 100 respondents who have been processed using SPSS 22. Data analysis techniques used in this study are validity test, reliability test, test normality, simple linear regression test, coefficient of determination test (R²), and t-test (Partial). Based on the t-test (Partial) shows a positive and significant influence on online purchasing decisions with a value of 0.000 <0.05
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