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All Journal Ilomata International Journal of Tax and Accounting Akuntansi'45 Journal of Artificial Intelligence and Digital Business Indo-Fintech Intellectuals: Journal of Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam jle Perwira Journal of Economics and Business (PJEB) Journal Boas : Business, Economics, Accounting And Management Accounting Progress
HUTABARAT, METYRIA IMELDA
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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Journal : Accounting Progress

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Analisis Tingkat Kesehatan Bank Umum BUMN Yang Masuk Dalam Top 1000 World Banks 2024 Versi The Banker Menggunakan Metode RGEC Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 1 (2025): Accounting Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i1.217

Abstract

This study aims to analyze the financial health of state-owned commercial banks (Bank Umum BUMN) included in the Top 1000 World Banks 2024 list by The Banker using the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, and Capital). This is a descriptive quantitative study utilizing secondary data in the form of annual reports from 2021 to 2023, obtained from the official websites of the Indonesia Stock Exchange (IDX) and each respective bank. The risk profile aspect was assessed using the Non-Performing Loan (NPL) ratio, good corporate governance was evaluated based on the self-assessment results of each bank, earnings were analyzed through Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), while capital was measured using the Capital Adequacy Ratio (CAR). The results showed that during the 2021–2023 period, the four state-owned commercial banks achieved Composite Rating 1 (PK-1), indicating a "very healthy" status. The risk profile and GCG were in the “healthy” category, while the earnings and capital aspects were in the “very healthy” category with positive growth trends, particularly in ROA, ROE, and NIM. These findings indicate that, overall, state-owned commercial banks maintain strong financial performance and health, although there is still room for improvement in risk and governance aspects to align with other financial indicators. This study contributes to stakeholders’ understanding of the stability and long-term sustainability prospects of state-owned banks.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Co-Authors Ahmad Kamal Jama Andini, Nadya Syakira Cahyo M, Eko Collyn, Daniel Duffin Ginting, Wahyudi Pialanta Harahap, Subur Hutauruk, Rapat Piter Sony Ika Wulandari Karomah , Nurul Giswi Kurniawan, Mohd.Ideal Kusumawardhani, Aninditha Putri LUMBAN GAOL, MANATAP BERLIANA Nelly Ervina Nurhanimah Nurnaningsih, Rita Oktoberia, Afrina Putra Ginting, Winner Aan Suranta Rika Surianto Zalukhu Sirait, Fransiska Tetty Widiyastuti Zalukhu, Rika Surianto