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All Journal JAMANTA Media Ekonomi Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
anggi rizky imania
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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OPTIMIZING PRODUCTION DECISIONS THROUGH DIFFERENTIAL COST ANALYSIS: A CASE STUDY OF MAKE-OR-BUY STRATEGY IN MANUFACTURING anggi rizky imania; Diani Naraswari; Gaspar Pandi; Indah Agustin; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1660

Abstract

Increasing competition in the digital printing industry requires companies to optimize production decisions while maintaining cost efficiency and profitability. Although make-or-buy decisions are common in managerial practice, many small and medium-sized manufacturing firms still rely on managerial judgment rather than systematic cost analysis, creating the need for more objective decision-support approaches. This study aims to evaluate the application of differential cost analysis in determining the most economically advantageous production alternative at CV Haza Sarana Kreasi. A descriptive qualitative case study approach was employed using primary data collected through interviews and direct observation. The analysis was based on production cost data, including direct material costs, direct labor costs, manufacturing overhead, external procurement prices, production volume, defective products, and selling prices. Differential cost analysis and profitability analysis were used to compare internal production with external procurement. The findings reveal that the internal production cost was Rp 12,500 per meter, which was lower than the external procurement cost of Rp 13,500 per meter, resulting in a cost advantage of Rp 1,000 per meter. Furthermore, internal production generated a slightly higher net daily profit (Rp 407,500) than external procurement (Rp 405,000), despite losses caused by defective products. These results indicate that internal production is the more economically beneficial alternative for the company. The study demonstrates that differential cost analysis provides an effective managerial accounting tool for supporting make-or-buy decisions by identifying relevant costs and improving production efficiency. The findings offer practical guidance for manufacturing firms seeking to optimize production strategies and contribute to the growing body of knowledge on the application of differential cost analysis in managerial decision-making.
Analisis Biaya Diferensial Dalam Pengambilan Keputusan Manajemen Produksi Pada Cv Haza Sarana Kreasi anggi rizky imania; Diani Naraswari; Gaspar Pandi; Indah Agustin; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1660

Abstract

Penelitian ini menganalisis penerapan biaya diferensial dalam pengambilan keputusan manajemen produksi di CV Haza Sarana Kreasi. Perusahaan dihadapkan pada dua alternatif, yaitu memproduksi sendiri atau membeli dari pemasok eskternal. Penelitian ini menggunakan pendekatan kualitatif deskriptif dan data primer dari perusahaan. Hasil analisis menunjukkan bahwa biaya produksi internal sebesar Rp 12.500/meter, lebih murah dibandingkan dengan harga beli dari luar, yaitu Rp 13.500/meter. Laba bersih harian dari produksi sendiri mencapai Rp 407.500, sedirit lebih tinggi dibandingkan dengan melakukan pembelian dari luar, yaitu sebesar Rp 405.000. keputusan untuk memproduksi sendiri menjadi lebih optimal jika perusahaan mampu mengelola efisiensi produksi, kualitas, dan meminimalkan kerugian akibat produk gagal
Comparative Analysis of Reward Systems in Manufacturing Companies Nazwa Nurrahmawati; Sabila Uluhiyah; Anggi Rizky Imania; Erika Mustika Putri; Indah Austin; Ninuk Riesmiyantiningtyas
Media Ekonomi Vol. 26 No. 1 (2026): Media Ekonomi: Vol. 26 No. 1 Januari 2026
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v26i1.29813

Abstract

This article examines a comparative analysis of reward systems in manufacturing companies. Reward systems are a critical aspect of human resource management because manufacturing work environments require high productivity, punctuality, and consistent work quality. This topic is significant since differences in the implementation of reward systems across companies may influence employee satisfaction, loyalty, and work effectiveness, which directly affects organizational competitiveness. This study employs a descriptive quantitative approach using a literature review method. Data were obtained from national and international scientific journals relevant to reward systems in the manufacturing industry. Data collection was conducted by reviewing, comparing, and analyzing previous studies related to financial, non-financial, intrinsic, and extrinsic reward systems. The findings indicate that manufacturing companies generally implement a combination of financial and non-financial rewards such as salaries, bonuses, incentives, recognition, promotion opportunities, and training programs. Reward systems that are implemented fairly, transparently, and in a balanced manner are proven to enhance employee motivation, job satisfaction, and performance, thereby supporting productivity and organizational sustainability.
Co-Authors Diani Naraswari Erika Mustika Putri Gaspar Pandi Indah Agustin Indah Austin Nazwa Nurrahmawati Ninuk Riesmiyantiningtias Ninuk Riesmiyantiningtyas Sabila Uluhiyah