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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.
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 Kinerja Keuangan PT Gudang Garam TBK Periode 2021-2025 menggunakan Analisis Rasio Keuangan Anggi Rizky Imania; Nazwa Nurrahmawati; Indah Agustin; Sabila Uluhiyah; Erika Mustika Putri; Herayati
Arus Jurnal Sosial dan Humaniora Vol 6 No 2: Agustus (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v6i2.2972

Abstract

Penelitian ini bertujuan untuk mengkaji kondisi kinerja keuangan PT Gudang Garam Tbk selama periode 2021–2025 melalui pendekatan analisis rasio keuangan. Rasio yang digunakan meliputi rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas. Penelitian menerapkan metode deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari laporan publikasi PT Gudang Garam Tbk. Hasil penelitian memperlihatkan bahwa tingkat likuiditas perusahaan masih berada pada kondisi yang memadai untuk memenuhi kewajiban jangka pendek. Pada aspek aktivitas, beberapa rasio menunjukkan pergerakan yang fluktuatif dengan kecenderungan penurunan efisiensi penggunaan aset pada akhir periode pengamatan. Sementara itu, rasio solvabilitas mengalami tren penurunan yang mencerminkan semakin kecilnya ketergantungan perusahaan terhadap sumber pendanaan berbasis utang. Di sisi lain, rasio profitabilitas memperlihatkan adanya pelemahan kemampuan perusahaan dalam menghasilkan keuntungan. Secara keseluruhan, kondisi keuangan PT Gudang Garam Tbk selama periode penelitian masih dapat dikategorikan cukup baik meskipun terdapat indikasi penurunan pada beberapa indikator operasional.
Co-Authors anggi rizky imania Diani Naraswari Erika Mustika Putri Gaspar Pandi Herayati Nazwa Nurrahmawati Ninuk Riesmiyantiningtias Sabila Uluhiyah