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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Kompetif
Hamonangan Siallagan
Fakultas Ekonomi & Bisnis Universitas HKBP Nommensen Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH BIAYA PRODUKSI DAN KUALITAS PRODUK TERHADAP PENETAPAN HARGA JUAL YANG KOMPETITIF PADA UMKM AYAM GEPREK KA 88 Yanti Gultom; Dwita Agustina Rumahorbo; Tessalonika Sianipar; Hamonangan Siallagan
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2890

Abstract

This study was conducted to determine and measure the extent to which production costs and product quality influence competitive selling prices for the Ayam Geprek KA 88 business. Competition in the culinary sector is currently intense, especially in areas surrounding campuses in Medan. In such situations, companies must take steps to determine selling prices that not only increase profitability but also attract consumer interest in a growing market. The study uses an associative quantitative approach to explain the relationships between variables. Data were collected through observation, interviews, and questionnaires distributed to 35 respondents. The collected data were then processed using multiple linear regression analysis, a t-test to test partial effects, and the coefficient of determination (R²) using SPSS. The results indicate that production costs have a significant influence on selling prices. This is evidenced by a t-value of 3.219 and a significance level of 0.003, lower than the conventional threshold of 0.05. Similarly, product quality was also found to have a significant impactshown to have a significant influence, with a t-value of 5.206 and a significance level of 0.000. Simultaneously, these two variables also significantly influence selling price determination, as indicated by the F-value of 32.912 with a significance level of 0.000. The coefficient of determination (R²) of 0.673 indicates that these two variables explain 67.3% of the variation in selling price determination, with the remainder explained by other factors not examined in this study. Based on the findings of this study, it is recommended that businesses manage production costs more efficiently without sacrificing product quality. This way, they can set optimal selling prices and maintain strong competitiveness in the market.
ANALISIS PENGELOLAAN DAN AKUNTANSI DEPOSITO DALAM PERBANKAN: STUDI PADA DEPOSITO BERJANGKA, SERTIFIKAT DEPOSITO, DAN DEPOSITO ON CALL Herna Saulinawaty Hutasoit; Jestri Sumerdi Br Nainggolan; Riska Anggita Purba; Sherlyna Simanjuntak; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2546

Abstract

This study aims to analyze the management and accounting of various types of deposits used in banking, namely time deposits, certificates of deposit, and call deposits. This study was conducted using a qualitative descriptive approach with reference to banking literature, OJK regulations, and accounting guidelines. The results show that each type of deposit has different characteristics, recording mechanisms, and operational implications. Time deposits have the characteristic of locking funds with a fixed interest rate, certificates of deposit are transferable, providing greater liquidity flexibility, while call deposits offer withdrawal flexibility with daily negotiable interest rates. The analysis also shows that accounting aspects such as liability recognition, interest calculation, recording maturity dates, extensions, and penalties have a significant impact on the bank's funding structure, liquidity, and profitability. This study confirms that a thorough understanding of the deposit mechanisms and recording is crucial for banks in maintaining funding stability, as well as for customers in determining deposit options that suit their needs and risk profiles.
DAMPAK PELANGGARAN BATAS MAKSIMUM PEMBERIAN KREDIT TERHADAP NASABAH PENYIMPAN DANA Elita Tia Monica Manalu; Renova Simanullang; Enjelia Nova Sari Simarmata; Neibi Ezenia Ambarita; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2626

Abstract

The "Impact of Violating the Maximum Credit Limit on Depositors" discusses the important role of banks as financial intermediaries that collect and distribute public funds. Banks are required to apply the principle of prudence to maintain their health and stability, especially in providing credit based on the trust that debtors can repay loans as agreed. Providing credit that exceeds the maximum credit limit (BMPK) risks causing bad debts, damaging customer trust, and reducing bank health. This study uses a literature study to analyze the regulation of the BMPK as a supervisory instrument so that bank funds are not concentrated in certain groups and the impact of violations on depositors. Violations of the BMPK can result in sanctions for banks and the risk of loss for customers. Therefore, it is important to enforce the BMPK strictly to protect customers while maintaining the stability of the national banking system. This study shows the need for strict supervision and accountability of banking institutions in providing credit. Keywords: Maximum Credit Limit (BMPK), Bank Health, Sanctions,Customer Protection, Bank Supervision
ANALISIS AKUNTANSI MODAL BANK: MODAL INTI DAN MODAL PELENGKAP DALAM STRUKTUR PERBANKAN MODERN Suwarni Nainggolan; Nopitri Zega; Irma Marpaung; Ardi Lumban Tobing; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2638

Abstract

This study aims to analyze the concept of bank capital accounting with a focus on two main components of capitalization, namely core capital (first tier capital) and supplementary capital (second tier capital). A bank’s capital structure serves as a fundamental foundation for maintaining stability, resilience, and the bank’s ability to withstand various financial risks. This research employs a descriptive qualitative approach through a literature study of academic sources, banking regulations, and international standards such as those issued by the Basel Committee. The findings indicate that core capital is the highest-quality component of capital, characterized by its permanence and strong capacity to absorb losses directly. This component consists of share capital, share premium, and retained earnings, all of which play a significant role in maintaining the bank’s financial soundness and meeting capital adequacy requirements. Meanwhile, supplementary capital functions to strengthen the bank’s overall capitalization capacity through instruments such as revaluation reserves, subordinated debt, and hybrid instruments. Although its quality is lower compared to core capital, supplementary capital remains crucial in supporting the bank’s financial flexibility and ensuring compliance with regulatory requirements. This study concludes that an optimal balance between core capital and supplementary capital is an essential capitalization strategy to ensure the bank’s operational sustainability, enhance resilience to risks, and strengthen public confidence in the banking system.
Co-Authors Ardi Lumban Tobing Dwita Agustina Rumahorbo Elita Tia Monica Manalu Enjelia Nova Sari Simarmata Herna Saulinawaty Hutasoit Irma Marpaung Jestri Sumerdi Br Nainggolan Neibi Ezenia Ambarita Nopitri Zega Renova Simanullang Riska Anggita Purba Sherlyna Simanjuntak Suwarni Nainggolan Tessalonika Sianipar Yanti Gultom