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This Author published in this journals
All Journal Mandalika Journal of Business and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Maykel Alexander Tampenawas
politeknik negeri manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengendalian Biaya Food and Beverage Menggunakan Metode Standard Costing di Hotel Sutan Raja Manado Jacklyn Audrelia Tampemawa; Merry Ligia Sael; Maykel Alexander Tampenawas
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.18760

Abstract

Penelitian ini mengangkat permasalahan mengenai seringnya terjadi selisih yang signifikan antara biaya standar yang ditetapkan dengan biaya aktual di Departemen Food and Beverage Hotel Sutan Raja Manado. Fenomena ini disebabkan oleh pemborosan bahan baku, ketidaksesuaian penggunaan bahan dengan standar resep, fluktuasi harga, serta pengawasan internal yang belum optimal, sehingga berdampak pada penurunan efisiensi kinerja keuangan hotel. Tujuan penelitian ini adalah untuk menganalisis penerapan metode standard costing dalam pengendalian biaya makanan dan minuman, serta mengukur besarnya selisih (variance) dan mengidentifikasi faktor penyebabnya. Metode penelitian yang diusulkan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui observasi langsung operasional harian, wawancara dengan manajemen terkait, dan studi dokumentasi laporan biaya serta standar resep. Hasil penelitian diharapkan dapat memberikan gambaran komprehensif mengenai efektivitas sistem pengendalian biaya yang digunakan saat ini. Kesimpulannya, melalui analisis varians harga dan kuantitas secara terpadu, manajemen dapat mengambil langkah korektif strategis untuk menekan pemborosan dan meningkatkan profitabilitas operasional departemen secara berkelanjutan.
Analisa Pengembangan Desain Laporan Harga Pokok Produksi Berbasis SAK EMKM Dalam Meningkatkan Laba bagi Pelaku Usaha Home Industry di Sulawesi Utara Maykel Alexander Tampenawas; Lusye Corvanty Kumaat; Nixon Sondakh; Grace Ropa
Mandalika Journal of Business and Management Studies Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i2.527

Abstract

The home industry sector in North Sulawesi plays a strategic role in supporting the regional economy. However, most business operators still face significant challenges regarding financial management—specifically, an inability to accurately calculate and compile cost of production reports. This study aims to analyze and develop a cost of production report design based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and to evaluate its impact on optimizing selling prices and increasing business profits. A qualitative approach utilizing an exploratory-descriptive method was employed. Data were gathered through in-depth interviews, observations, and documentation involving a sample of home industry operators in North Sulawesi. The findings reveal that the majority of operators still rely on traditional record-keeping methods that overlook critical cost components, such as factory overhead and asset depreciation. This leads to cost of production figures that are either understated (undercosting) or overstated (overcosting), thereby eroding potential profit margins. The SAK EMKM-compliant cost of production report design developed in this study offers a format that is simple, relevant, and easy for business operators to implement without compromising established accounting principles. By adopting this standardized reporting design, home industry operators can achieve cost efficiencies, monitor production expenses in real-time, and set selling prices with greater precision. Consequently, the resulting transparency and accuracy of financial information are shown to sustainably boost business profits and facilitate broader access to formal financing.
Co-Authors Grace Ropa Jacklyn Audrelia Tampemawa Lusye Corvanty Kumaat Merry Ligia Sael Nixon Sondakh