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All Journal Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Akuntansi
Rizkyka Delo Octaviana
Universitas Bina Sarana Informatika
Computer Science & IT Decision Sciences, Operations Research & Management Education Other

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PENGUKURAN KINERJA KEUANGAN MELALUI SISTEM PENGENDALIAN MANAJEMEN PADA PERUSAHAAN KONSTRUKSI DI CIREBON PERIODE 2024-2025 Nathalia Anggiyana; Rizkyka Delo Octaviana; Bimo Tri Kusuma H; Achmad Akbar; Fazirah Faiz; Muhammad Ardhan Syah
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2424

Abstract

Sektor konstruksi memiliki peran strategis dalam pembangunan nasional, namun sering menghadapi tantangan komplksitas operasional dan risiko pembengkakan biaya. Penelitian ini bertujuan untuk menggambarkan efektivitas Sistem Pengendalian Manajemen (SPM) dalam mengoptimalkan kinerja keuangan pada Perusahaan Konstruksi di Cirebon periode 2024-2025. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data berupa studi dokumentasi pada laporan laba rugi perusahaan. Hasil penelitian menunjukkan adanya peningkatan penerimaan kontrak kerja sebesar 5,25% yang berhasil dikonversi menjadi pertumbuhan laba bersih yang signifikan sebesar 11,96%. Kesimpulan utama penelitian ini menegaskan bahwa penerapan SPM melalui fungsi pusat biaya dan pusat laba terbukti efektif dalam menjaga stabilitas margin kotor serta menekan kenaikan biaya umum hingga hanya 1,42%. Perusahaan disarankan untuk terus mempertahankan disiplin biaya tetap dan meningkatkan pengawasan efisiensi material guna menghadapi fluktuasi harga dimasa depan.
ANALISIS KLASIFIKASI BIAYA DAN IMPLIKASINYA TERHADAP PERENCANAAN DAN PENGENDALIAN STRATEGIK: STUDI KASUS WARUNG POJOK Daffa Falih Syahbana; Rizkyka Delo Octaviana; Muhammad Ammar Kahfi
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/g05nyp33

Abstract

This research intends to examine how costs are categorized and their effects on strategic planning and management at Warung Pojok GG. Hj. Gumat III, which operates as a small business in the food industry. This study employed a descriptive qualitative method with a case study approach. Information was gathered through interviews, firsthand observations, and basic documentation pertaining to sales, operating expenses, and financial planning. The results show that the cost structure for Warung Pojok heavily relies on variable costs, particularly those related to raw materials, which are affected by the volume of sales and operations. An analysis of sales indicates that instant noodles and ready-to-eat meals are the key contributors to the establishment's revenue. The difference between projected budgets and actual spending indicates negative variances, primarily due to rising prices for raw materials and utility costs. Despite not having a formal accounting system in place, the use of straightforward cost classification enables the owner to grasp cost dynamics, enhance operational planning, assist in managing costs, and bolster strategic choices to ensure efficiency and the long-term viability of the business.
Co-Authors Achmad Akbar Bimo Tri Kusuma H Daffa Falih Syahbana Fazirah Faiz Muhammad Ammar Kahfi Muhammad Ardhan Syah Nathalia Anggiyana