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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Formosa Journal of Applied Sciences (FJAS) Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Gerungai, Natalia Y. T.
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Penerapan metode full costing dan variable costing dalam perhitungan biaya produksi pada PT. Fortuna Inti Alam Anggaria, Astria; Gerungai, Natalia Y. T.; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.240

Abstract

PT. Fortuna Inti Alam is an industrial company in the field of ground coffee. The problem in this study is PT. Fortuna Inti Alam in calculating production costs using the direct costing method. The purpose of this study is to determine the comparison of the full costing method, variable costing and direct costing methods that have been used by the company. The method used in this study is qualitative using primary data. Data collection methods are carried out by observation, interviews, and documentation. The results of the study indicate that the calculation of production costs carried out by PT. Fortuna Inti Alam produces a cost of Rp 2,500,238,866. The calculation of production costs carried out using the full costing method produces a result of Rp 2,720,108,539. The calculation carried out using the variable costing method produces a result of Rp 2,450,388,866. This is because in the calculation of the variable costing method, fixed factory overhead costs are not taken into account.
Analisis biaya kualitas untuk mengurangi risiko produk cacat kantong persembahan pada Toko Buku Pustaka Mulia Manado Kountul, Thezza Sthevany Helena; Gerungai, Natalia Y. T.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.255

Abstract

Quality cost refers to the expenditure incurred both to prevent quality shortages and to handle the results from low-quality production to defective products. This study aims to determine the management of quality costs to reduce the risk of defective products in the Toko Buku Pustaka Mulia Manado. The research method used in this study is qualitative descriptive. The results show that quality costs in 2022 will increase in 2023. The management of quality costs for offering bag products at the Toko Buku Pustaka Mulia Manado has succeeded in reducing the number of defective products before they reach consumers. However, the cost of controlling quality at the Toko Buku Pustaka Mulia Manado is not efficient because it is not in accordance with the quality cost standards based on applicable theories and principles.
Analisis Du Pont dalam menilai kinerja keuangan pada perum perumnas proyek Kepulauan Riau Ante, Jeine Margareta; Budiarso, Novi Swandari; Gerungai, Natalia Y. T.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.361

Abstract

This study applies the Du Pont analysis method to evaluate the financial performance of Perum Perumnas Riau Islands Project for the period 2020–2024. The Du Pont framework decomposes Return on Equity (ROE) into three components: net profit margin, asset turnover, and equity multiplier, allowing a comprehensive assessment of profitability, efficiency, and leverage. This research employs a quantitative approach using secondary data from the company’s financial statements. The findings reveal that the company’s financial performance improved significantly over the study period, with ROE consistently increasing and exceeding the industry average. The improvement was mainly driven by higher asset utilization efficiency and stronger returns on equity. However, the analysis also indicates a growing dependence on debt, which increases financial risk. These results highlight the importance of effective risk management strategies to ensure sustainable growth and maintain long-term financial stability.
Co-Authors Anggaria, Astria Ante, Jeine Margareta Budiang, Feibe Teresa Dasum, Andre Alexandro Grace B. Nangoi Hendrik Manossoh, Hendrik Herman Karamoy Jantje J. Tinangon Jullie J Sondakh Kawatu, Brenda Meydita Lineke Kountul, Thezza Sthevany Helena Lintje Kalangi Lumingkewas, Gloria S. Mamontoh, Dewi L. Meily Y. B. Kalalo, Meily Y. B. Metusala, Melissa J. Novi Swandari Budiarso Paput, Clauditha Maria Imaculata Sengkandai, Elsye Irene Sifrid S. Pangemanan Stanly W. Alexander Syermi S.E. Mintalangi Tarega, Simon Timporok, Alfa Juanda