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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Najwa Nur Kamila
Universitas Bina Sarana Informatika
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Other

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Evaluasi Biaya Produksi pada Penerapan Sistem Pengendalian Manajemen pada Perusahaan Manufaktur Daffa Falih Syahbana; Tania Arfita; Najwa Nur Kamila; Shafa Kamilah Maryza; Muhammad Ammar Kahfi; Fitri Salsabyla
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8999

Abstract

Penelitian ini bertujuan untuk mengevaluasi biaya produksi dengan menerapkan sistem pengendalian manajemen pada industri manufaktur menggunakan biaya standar dan analisis varians sebagai alat pengendalian biaya produksi. Pendekatan kualitatif dipilih dalam studi ini, dengan metode observasi, dokumentasi, dan analisis varians terhadap data biaya produksi perusahaan. Data yang dikumpulkan meliputi data primer dan sekunder yang bersumber dari laporan biaya produksi perusahaan manufaktur. Dalam penelitian ini, perusahaan menerapkan sistem harga pokok taksiran untuk melakukan perbandingan antara biaya standar dan biaya aktual yang muncul selama proses produksi. Penghitungan unit ekuivalen dilakukan untuk menetapkan biaya produksi per unit yang lebih tepat, baik untuk bahan baku, tenaga kerja langsung, maupun biaya overhead pabrik. Temuan penelitian mengindikasikan bahwa penerapan sistem pengendalian manajemen dapat membantu perusahaan dalam mendeteksi penyimpangan biaya produksi melalui analisis varians. Biaya bahan baku dan biaya tenaga kerja langsung menunjukkan perbedaan negatif, sedangkan biaya overhead pabrik menunjukkan perbedaan positif, yang menandakan efisiensi dalam pengendalian biaya overhead perusahaan. Selain itu, hasil perhitungan menunjukkan bahwa perusahaan masih mampu menghasilkan laba bersih sebesar Rp469.360.000 meski terjadi penyimpangan biaya produksi. Dengan demikian, implementasi sistem pengendalian manajemen melalui biaya standar, anggaran, dan analisis varians terbukti meningkatkan efektivitas pengendalian biaya produksi, mendukung efisiensi operasional, dan membantu manajemen dalam proses pengambilan keputusan perusahaan.
PERAN BELANJA SUBSIDI TRANSPORTASI TERHADAP MOBILITAS PENDUDUK PADA TRANSJAKARTA Indah Yuli Kustianah; Helena Maniku; Shafa Kamilah Maryza; Najwa Nur Kamila; Andini Khoirunnissa; Dudi Duta Akbar
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/t0g44p20

Abstract

This study analyzes the role of transportation subsidy expenditure in supporting population mobility through TransJakarta services from the perspective of governmental accounting. Using a descriptive approach through literature review and documentation study, this research examines the relationship between subsidies as fiscal input, service improvement as output, and mobility as policy outcome. Data were obtained from the 2024 Regional Government Financial Report of DKI Jakarta Province, Statistics Indonesia publications, and relevant studies on transportation subsidies and urban mobility. The findings show that transportation subsidies are associated with improved mobility indicators, reflected in the increase in TransJakarta passengers from approximately 285 million in 2023 to 413 million in 2025. Service improvements also supported wider mobility access. However, these improvements cannot be attributed solely to subsidies without further causal testing. The decline in subsidy per passenger indicates potential efficiency improvement in budget utilization.
ANALISIS STRATEGI DIGITAL MARKETING DAN FENOMENA FEAR OF MISSING OUT (FOMO) TERHADAP PERMINTAAN KONSUMEN MINUMAN BOBA: STUDI KASUS CHATIME Najwa Nur Kamila; Indah Yuli Kustianah; Helena Maniku; Kamilah Maryza
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3jzyrt44

Abstract

This study aims to analyze the role of Fear of Missing Out (FOMO) and digital marketing strategies on consumer demand in the bubble tea industry, with Chatime as the case study. The research employed a descriptive qualitative method through observations and interviews, supported by secondary data collected from journals, articles, and related publications. The findings indicate that FOMO and digital marketing strategies implemented through social media, particularly TikTok and Instagram, influence consumer interest and purchasing decisions. Digital promotions in the form of vouchers, engaging visual content, and influencer endorsements were found to increase product demand. The data show that 50% of transactions in January 2025 were generated through TikTok vouchers, indicating the strong influence of digital promotions on consumer behavior. However, demand remains fluctuating due to changes in social media trends and market competition. Therefore, the utilization of FOMO and digital marketing can effectively increase consumer demand in the short term, but long-term business sustainability requires product innovation, customer loyalty programs, and adaptability to changing market trends.
ANALISIS PPN DAN BEA MASUK TERHADAP HARGA JUAL PRODUK KOLEKSI POP MART DI INDONESIA Helena Maniku; Indah Yuli Kustianah; Shafa Kamilah Maryza; Najwa Nur Kamila
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x4rpwx07

Abstract

This study aims to analyze the effect of Value Added Tax (VAT) and import duties on the selling price of collectible products, using Pop Mart in Indonesia as a case study. The research employs a descriptive qualitative approach by collecting data through direct and online surveys, as well as reviewing secondary sources such as journals, articles, and relevant tax regulations. The findings indicate that VAT and import duties influence price determination but do not significantly increase the selling price. This is due to Pop Mart Indonesia receiving bulk supplies directly from the parent company, which reduces the tax burden per unit. Products sold through official stores have more stable and affordable prices compared to those obtained through unofficial channels such as personal shopping services. Therefore, an efficient distribution structure and compliance with tax regulations enable the company to maintain competitive prices in the domestic market.
Co-Authors Akbar, Dudi Duta Andini Khoirunnissa Daffa Falih Syahbana Fitri Salsabyla Helena Maniku Indah Yuli Kustianah Kamilah Maryza Muhammad Ammar Kahfi Shafa Kamilah Maryza Shafa Kamilah Maryza Tania Arfita