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All Journal JAMANTA Indonesian Journal of Innovation Multidisipliner Research Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Diani Naraswari
Universitas Bina Sarana Informatika
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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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
Analisis Perbandingan Kinerja Keuangan Multi-Sektor Di Bursa Efek Indonesia: Studi Kasus INDF, ULTJ, ASII, AMFG, Dan BLTZ Amelia Juliyanti; Diani Naraswari; Dinda Cahya Aprilia; Indah Rachma Ainunisa; Laeliatus Sofia
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1605

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja keuangan PT Asahimas Flat Glass Tbk, PT Astra International Tbk, PT Graha Layar Prima Tbk, PT Indofood Sukses Makmur Tbk, dan PT Ultrajaya Milk Industry & Trading Company Tbk tahun 2025 menggunakan analisis rasio keuangan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan analisis laporan keuangan berdasarkan data laporan keuangan tahun 2025. Analisis dilakukan menggunakan rasio likuiditas, solvabilitas, profitabilitas, aktivitas, dan penilaian. Hasil penelitian menunjukkan bahwa PT Ultrajaya Milk Industry & Trading Company Tbk memiliki kinerja keuangan terbaik secara keseluruhan, sedangkan PT Astra International Tbk menunjukkan kinerja yang baik pada aspek profitabilitas dan penilaian pasar. PT Indofood Sukses Makmur Tbk memiliki kinerja yang cukup baik, sementara PT Asahimas Flat Glass Tbk dan PT Graha Layar Prima Tbk masih perlu meningkatkan beberapa aspek kinerja keuangannya. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi investor dan manajemen dalam pengambilan keputusan.
Co-Authors Amelia Juliyanti anggi rizky imania Dinda Cahya Aprilia Gaspar Pandi Indah Agustin Indah Rachma Ainunisa Laeliatus Sofia Ninuk Riesmiyantiningtias