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All Journal JAMANTA Indonesian Journal of Innovation Multidisipliner Research Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Gaspar Pandi
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 Kinerja Keuangan PT. Petrosea Tbk Periode 2021-2025 Melalui Pendekatan Rasio Keuangan Mahesa Nurfadhli; Gaspar Pandi; Ega Rifansyah; Muhammad Renanda Al Farabi; Oki Aprizal Saputra; Herayati Herayati
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.v4i3.1578

Abstract

Penelitian ini dilakukan untuk mengetahui kinerja keuangan PT Petrosea Tbk selama periode 2021–2025 melalui analisis rasio keuangan. Analisis kinerja keuangan penting dilakukan sebagai dasar dalam menilai kemampuan perusahaan dalam memenuhi kewajiban, mengelola aset, dan menghasilkan laba. Tujuan penelitian ini adalah untuk menganalisis kondisi keuangan perusahaan berdasarkan rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas.Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan PT Petrosea Tbk periode 2021–2025. Teknik analisis data dilakukan melalui perhitungan rasio keuangan yang meliputi Current Ratio, Quick Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Times Interest Earned, Inventory Turnover, Average Collection Period, Receivable Turnover, Fixed Asset Turnover, Total Asset Turnover, Net Profit Margin, Gross Profit Margin, Return on Assets, dan Return on Equity.Hasil penelitian menunjukkan bahwa kondisi likuiditas perusahaan tergolong cukup baik, namun tingkat solvabilitas mengalami peningkatan risiko akibat meningkatnya penggunaan utang. Rasio aktivitas menunjukkan pengelolaan aset yang cukup efektif, sedangkan rasio profitabilitas mengalami penurunan pada tahun 2023–2024 dan mulai membaik pada tahun 2025. Secara keseluruhan, kinerja keuangan PT Petrosea Tbk masih tergolong cukup baik meskipun terdapat beberapa aspek yang perlu mendapat perhatian manajemen.
Co-Authors anggi rizky imania Diani Naraswari Ega Rifansyah Herayati Indah Agustin Mahesa Nurfadhli Muhammad Renanda Al Farabi Ninuk Riesmiyantiningtias Oki Aprizal Saputra