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Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Konveksi Gapions Productions Rabbani, Afghan; Fakha Sari, Nisya Putri; Izzati , Nurul; Islami, Sesa Diah; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.117

Abstract

Gapions Productions is a convection company that produces clothes. The purpose of this research is to analyze the cost of goods manufactured at Gapions Productions Convection using the full costing procedure. The variable of this research is the cost of goods at Gapions Productions Convection using the full costing procedure. The subject of the author's research is the owner of Gapions Productions Convection. The main focus of this analysis is related to the initial price of goods. Gapions Productions by using the full costing method. Data is collected through documentation and interview process. Data analysis techniques are carried out through qualitative descriptive analysis methods. By examining the results, it can be determined that the total production cost calculated using the full costing method accurately for 1,100 pieces of clothes at Gapions Productions Convection is Rp 46,200,000.00 with a cost of goods per piece of clothes of Rp 42,000/piece.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Et Veteran Pizza Pondok Aren Azzahra, Fatimah; Rahmadhani, Tania; Novarianti, Shinta; Albidayah, Rangga Rayhan; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.119

Abstract

Determining selling prices and preserving MSMEs' competitiveness depend heavily on accurate Cost of Goods Sold (COGS) calculations. Using a qualitative methodology, this study examines how Et Veteran Pizza Pondok Aren calculates COGS using the complete costing technique. Data was collected through documentation, interviews with business owners, and observations. The results show that the total production cost according to the business owner is IDR 31,660,000 for 1,200 pizza units with COGS per unit of IDR 26,000, while the full costing calculation produces a total cost of IDR 31,921,458 and COGS per unit of IDR 27,000. The difference of IDR 1,000 per unit is due to the internal method not including equipment depreciation costs as fixed overhead. The full costing method supporting the determination of the selling price and financial management more better with accurate calculation. The application of this method can improve the efficiency and competitiveness of MSME products. Further research is recommended to assess the long-term impact of this method on business profitability
Analisis Perhitungan Biaya Standar Guna Meningkatkan Efisiensi Biaya Produksi Pada Konveksi Legging Pane , Daniella Firstalina; Marliana, Rina; Sirait, Rowendy Tua; Balqisz Maritza, Siti; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.122

Abstract

This study was conducted to analyze the use of standard costs as a means to increase efficiency in production costs in the legging convection business. The background of this study is the inefficiency of its costs caused by waste of raw materials, use of working hours that exceed the limit, and an increase in factory overhead costs. The method approach chosen is qualitative research with a case study technique. Primary data was obtained through direct interviews with the owner of the convection business, while secondary data was collected through observation and documentation of the production process. The findings of the study indicate that there is a significant difference between standard costs and actual costs, which is IDR 11,000 for each product unit. The standard cost for each legging unit is recorded at IDR 50,000, while the actual cost reaches IDR 61,000. This inefficiency, if multiplied by the number of products produced each day of 100 units, will result in a waste of IDR 1,100,000 in a day or around IDR 27,500,000 in a month. These results indicate that the application of a standard cost system can provide a clear picture of the production cost structure, identify sources of waste, and play a role in increasing operational efficiency. Therefore, standard costs can be used as an effective cost control tool in convection production management
Pengaruh Lingkungan Kerja Dan Disiplin Kerja Terhadap Produktivitas Karyawan Untuk Mendukung Keberlanjutan PT. Prabu Mitra Teknik Putra, Syafihadi Baiki; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.173

Abstract

 This study aims to determine the influence of the work environment and work discipline on employee productivity at PT Prabu Mitra Teknik. This study uses an associative quantitative approach with 55 employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression tests with the help of SPSS version 23 software. The results of the analysis show that partially, the work environment does not have a significant effect on employee productivity. This is indicated by the t-count value of 1.539 < t-table 2.007 and a significance value of 0.130 > 0.05. On the other hand, work discipline has a positive and significant effect on employee productivity, with a t-count value of 5.450> t-table 2.007 and a significance value of 0.000 <0.05. Meanwhile, simultaneously, the work environment and work discipline together have a significant effect on employee productivity. This is supported by the Fcount value of 25.180 > Ftable 3.17 and a significance of 0.000 < 0.05. Thus, it can be concluded that work discipline is a dominant factor in increasing employee productivity, while the work environment has not shown a significant influence partially. Therefore, companies are advised to focus more on strengthening the culture of discipline and continue to evaluate the conditions of the work environment in order to create optimal synergy in supporting productivity.
Pengaruh Disiplin Dan Motivasi Kerja Terhadap Peningkatan Kinerja Pegawai Fakultas Ilmu Keolahragaan Dan Kesehatan Universitas Negeri Jakarta Purwati, Purwati; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.177

Abstract

The research was conducted at the Faculty of Sports and Health Sciences, State University of Jakarta. This study aims to examine the influence of discipline and work motivation on employee performance at FIKK UNJ both partially and simultaneously, in order to support the improvement of organizational effectiveness and productivity. The approach used was quantitative with the survey method, data was collected from 53 respondents through questionnaire deployment and analyzed using multiple linear regression techniques with the help of SPSS software version 25. The results of the research on the discipline variable had a partial significant effect on employee performance with a calculated value of 4,581 > a table of 2,007 and a significant of 0.000 < 0.05, then the first hypothesis (H1) was accepted. The work motivation variable had a partial significant effect on employee performance with a calculated value of 7,899 > 2,007 and a significant of 0.000 < 0.05, then the second hypothesis (H2) was accepted. The variables of discipline and work motivation had a simultaneous significant effect on employee performance with a calculated value of 126,781 > a table of 3.18 and a significant value of 0.000 < 0.05, then the third hypothesis (H3) was accepted. Based on the results of the R-Square coefficient of determination test (R2), it is known that 83.5% of the bound variables, namely employee performance, can be influenced by independent variables, namely discipline and work motivation. While the remaining 16.5% was influenced by other variables that were not studied in this study
Analisis Pengaruh Capital Adequacy Ratio, Biaya Operasional dan Pendapatan Operasional Terhadap Return On Asset Perbankan Periode 2021- 2024 Putri, Alviani Rahmanda; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.182

Abstract

This study aims to analyze the influence of the Capital Adequacy Ratio (CAR) and Operating Expenses to Operating Income (BOPO) on Return On Assets (ROA) in the banking sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the financial statements of 28 main-board banks, which were then analyzed using quantitative statistical methods and quantile regression with the assistance of SPSS version 27. The results of the study indicate that, partially, CAR has a positive and significant effect on ROA, particularly at the median (q=0.5) and upper quantiles (q=0.75), while BOPO does not have a significant effect on ROA across all tested quantiles. The Pseudo R-squared value of 0.171 indicates that the model explains 17.1% of the variation in ROA, with the remaining variation accounted for by other variables outside the model. These findings suggest that although CAR plays an important role in enhancing bank profitability, operational efficiency factors such as BOPO need to be re-examined in the context of their impact on ROA. Further research is recommended by incorporating additional variables to obtain a more comprehensive understanding
Pengaruh Pelatihan Dan Pengembangan Sumber Daya Manusia Terhadap Produktivitas Karyawan Yang Berkelanjutan Pada PT Prabu Mitra Teknik Ilahi, Raihan Ridho; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.186

Abstract

This study aims to analyze the influence of training and human resource development programs on sustainable employee productivity at PT Prabu Mitra Teknik. The background of this research is the urgent need to strengthen workforce competencies in the MEP (Mechanical, Electrical, and Plumbing) construction industry, which is dynamic and demands high technical excellence and adaptability. A quantitative approach with an associative method was used in this study, supported by multiple linear regression analysis. The sample consisted of 55 employees selected using a saturated sampling technique. The results show that training has a positive and significant effect on employee productivity, while human resource development does not have a significant partial effect. However, both variables simultaneously have a significant influence on productivity, with a coefficient of determination of 55.6%. These findings highlight the importance of structured training strategies and the need for comprehensive evaluation of human resource development programs. This research also supports the Sustainable Development Goals (SDGs), particularly Goal 8, which promotes inclusive economic growth and decent work. The practical implication of this study is the recommendation to formulate more adaptive and strategic HR development policies to improve the organization's long-term competitiveness.
Pengaruh GPM, Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Teknologi Di Bursa Efek Indonesia Periode 2021 – 2024 Saindri, Fina; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.193

Abstract

The rapid development of Indonesia’s technology sector has intensified competition, making firm value increasingly dependent on profitability and structural characteristics. While profitability and firm size are often viewed as key drivers of value, prior findings in emerging markets remain inconclusive. This study investigates the influence of Gross Profit Margin and Firm Size on the value of technology companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using a quantitative approach, purposive sampling identified twenty-six firms that consistently published financial reports during the observation period. Quantile regression was employed to overcome the limitations of classical regression and to capture variations across different firm value levels. The results indicate that profitability plays a stronger role in enhancing firm value among companies with medium to high market positions, whereas firm size tends to exert a negative effect on firms with relatively lower valuations. These findings suggest that market participants in the Indonesian technology sector respond more to profitability than to scale. The novelty of this research lies in applying quantile regression within the Indonesian technology sector, offering a nuanced perspective on heterogeneous effects often overlooked in conventional analyses
Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Pengelolaan Keuangan Karyawan PT Nusantara Card Semesta Kemanggisan Putri, Nurhaliza Amalia; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.199

Abstract

This research was conducted at PT Nusantara Card Semesta Kemanggisan with the aim of analyzing the influence of financial literacy (X1) and financial attitudes (X2) on the financial management behavior (Y) of card division employees at PT Nusantara Card Semesta Kemanggisan. Data were collected through a survey of 72 card division employees using a questionnaire with a non-probability sampling technique using saturated samples. The method used in this research is a quantitative approach using IBM SPSS Statistic V. 26 software. The results of the study concluded that: 1) Financial literacy (X1) has a partial effect on financial management behavior (Y). 2) Financial attitudes (X2) have a partial effect on financial management behavior (Y). 3) Financial literacy (X1) and financial attitudes (X2) have a simultaneous effect on financial management behavior (Y) of card division employees at PT Nusantara Card Semesta Kemanggisan.
Pengaruh Green Product Dan Green Advertising Terhadap Keputusan Pembelian Fore Coffee Wilayah Jakarta Barat Hasanah, Uswatun; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.212

Abstract

The ever-increasing accumulation of waste each year has created a concerning condition for the planet. Consequently, many companies have adopted sustainability principles in their business operations. Fore Coffee is one such business that implements green marketing as a core principle. This research aims to determine whether green products and green advertising have a positive and significant influence on purchasing decisions, both partially and simultaneously. This study utilized questionnaires and documentation to collect the necessary data. The results of this research indicate that green products and green advertising have a positive and significant effect on purchasing decisions, both partially and simultaneously. This is evidenced by the green product variable yielding a t-value of 8.014, which is greater than the t-table value of 1.984, with a significance level of 0.000 < 0.05. Similarly, green advertising also shows a positive and significant influence on purchasing decisions. This is demonstrated by its t-value of 6.835, which is greater than the t-table value of 1.984, and a significance level of 0.000 (< 0.05). The simultaneous test also reveals that green products and green advertising jointly have a positive and significant influence on purchasing decisions, with a calculated F-value of 39.891, which is greater than the F-table value of 3.09
Co-Authors Abdul Rohman Abe, Tuska Absi, Mahefal Ade Sri Mulyani Ahmad Syazili Aimie Sulaiman Aini, Sitti Nurul Ajijah, Ratna Akhiroh, Mazroatul Akhrizal, Nazwa Akhsanitaqwim, Yochidamai Albidayah, Rangga Rayhan Alfita, Alya Kanaya Alvionita, Devi Amalliah, Mifta Ana Feronika Andriyaningsih, Ayu Anita Lie Anthony Wijaya Apdas Apriyadi, Rion Aras, Rezty Amalia Arianto, Aris Armeinanto, Herlina Arne Huzaimah Arrohman, Donny Auliya Asfah , Indrawati Aulia Rahmah Aulia Silva, Lisma Aulia, Sipa Azmi, Haryuni Azzahra, Chindy Zaliva Azzahra, Nabila Balqisz Maritza, Siti Basannang , Siti Mariani Berry, Yunike Bintal Amin Birohmatin, Salimna Boedi Setiawan Cahyadi, Willy Chusnul Chotimah Cicilya, Jesicha Damaita, Iz Damayanti, Era Rizqi Dedi Damhudi Defni, - Deni Pratama Desvita S, Silvia Indah Desy Natalia Dewianawati, Dwi Dia D, Dito Septian Didy Sopandie Dina, Riska Zensi Djoko Widodo Dody Firmansyah Donny Khoirul Azis, Donny Khoirul Dwiny Meidelfi Dzakwan, M Sabiq Efrilia, Mega Efriyeldi, Efriyeldi Eka Helmalia, Dea Ekawati Ekawati Elisabeth Pratidhina Elmiah, Elmiah Elmira Siska Elyasarikh , Annisa Alvi Eni Karsiningsih Eries Dyah Mustikarini Erna Rochmawati, Erna Evinia Norenza Fadia, Hana’ Fadli Ilyas FAJAR SETIAWAN Fakha Sari, Nisya Putri Farisya Nurhaeni Fathoni Cahyono, Aryo Bima Fatimah Azzahra Fatmala, Siti Fatmawati, Riska Febriyani, Dini Febriyanti, Niken Feby Wulandari, Feby Fenika Wulani Fenti Suharti, Dede Ferryana, Ety Firman, Feri Fitriya, Hidayatul Gigih Ibnu Prayoga Gunawan, Didik Hafifah, Hayunur Haironi, Rita Handayani, Sri Hanung Adi Nugroho Hardi Prasetiawan, Hardi Haryadi - Hasanah, Koriatul Hasanudin, Agus Ismaya Hastuti, Nunik Maya Helmi Yazid HENDRIETA FERIEKA, HENDRIETA Hepa Lestari Hermansyah, Agus Kichi Herwinarso Herwinarso . Hidayatullah, Putra Hikmawati, Lusi Hilaliyah, Tatu Hudaya, Yanuary Nurul Huriati, Putri Ibtisamah, Adrin Bilqis Igi Ardiyanto ika agustina Ilahi, Raihan Ridho Imam Junaris Iman Permana, Iman Imania, Syella Indra Jaya Irawan, Rini Larasati Irfan Achmad Musadat Irsalinda, Nursyiva Iskandar I Islami, Moch Zihad Islami, Sesa Diah Isnain, Ilham Iwan Tri Riyadi Yanto, Iwan Tri Riyadi Iz Damaita Izzati , Nurul Jane Koswojo Juliani Pudjowati Julianti, Susi Kaila, Azizah apriliani putri Karona Cahya Susena Kartika Kartika Kasih, Cika Sentosa Kencana, Yuditia Arta Kesuma, Renaldy Rafif Khalisah, Ariella Khanif, Akhmad Kholidah, Umi Kholifah, Reza Krisma Widi Wardani Kristiawan, Yeremia Kumalaratri, Denok Dwi Kurniasari, Diah Dwi Lanny Hartanti Lara, Mila Kusuma Lia Uzliawati Luthpiyatunnisa, Luthpiyatunnisa Maera Zasari Maharani , Nazwa Safira Malyani, Risti Marliana, Rina Maruru, Sonya Hermina Kusumaning Mawardi Meidinata, Istiqamah Meutia, Meutia Muhajir, As’aril Muhamad Irfani Aulia Irsyad Muhammad Alfillail Rasyiq Muhammad Syukur Muhammad Yasser Muhammad Yusuf Muharomah, Nur Fajrin Muthia, Alifasha Mutia, I.S Mutohar, Prim Masrohan Muyassaroh Muyassaroh N, Musri Iskandar Nabila Fharellia Anjani Nadia Nadia Nendyah Roestijawati Ni'am, Ahmad Ulin Ningrum, Dwi Hanum Setiya Niswarni, Annisa Nor Kholidin Norenza, Evinia Novarianti, Shinta Novi Darmayanti Noviani, Elisabeth Prathidina Founda Novyandra Ilham Bahtera Nugraha, Andika Dwi Nunik Maya Nur Wahyu, Sintia Nurdina, Sastya Nurhaliza, Siti Oktaviani Nurmalasari, Virna Omega Raya Simarangkir, Omega Raya Pamungkas, Abdul Aziz Pane , Daniella Firstalina Panicara, Salsadila Parinduri, Sari Pernantah, Piki Setri Praja, Ratih Novita Prasetya, Slamet Puji Prastiya, Ragil Angga Pratama, Deni Purnama, Iput Purwadhi Purwadhi Purwati Purwati Putra, Syafihadi Baiki Putri Andriani Putri, Alviani Rahmanda Putri, Nurhaliza Amalia Putri, Ragil Dian Purnama Rabbani, Afghan Rachmawaty, Mia Raharjo, Sri Budi Rahma, Siti Nur Rahma Nur Rahmadhani, Tania Rahmah, Fatya Rahmatika, Nurhuda Ramadhani, Ashriyah Rantina, eilanta Rasyidah, - Ratna Damayanti Ratna Santi, Ratna Reiska Primanisa Retnowati, Wulan Ridho, M. Syahrul Rika, Abdul Rachman Riwan Kusmiadi, Riwan Rohmadi Rohmadi Rosalina, Lina Rostiar Sitorus Rufti Puji Astuti Rusmayanti, Santi Rusydi Umar Safira, Gina Safitri, Lily Safitri, Wahyuni Saindri, Fina Salsabila, Nabila Samuji, Samuji Santi R Saputra, Isramdhani Sari, Anggun Indah Sari, Desti Rupita Sari, Novia Eka Puspita Satria, Alif Sehati, Dewi Ulung Mangku Sekarwati, Khairina Setiawati, Erika Sabilla Atta Setiyowati, Ririn Setyonugroho, Winny Sintho Wahyuning Ardie Sirait, Rowendy Tua Siswanto, Anwar Siswati, Endang Siti Khotimah Siti Nurlaela Sofiah, Lailia Farhatus Solihat, Sarah Annisa Sopiana, Maya SRI RAHAYU Sri Tutur Martaningsih Subagus Wahyuono Subroto, Rahmat Sugini Suharyanto Suharyanto Suharyanto Suhendra Sujono Sujono, Sujono Sukma, Fanni Sumarwan, Edi Surfa Yondri Surtikanthi, Nanda Dewi Sutisna, Ujang Sutiyono Suyipto Eko Pratomo Syahidah, Hannifah Syahputra Pasaribu, Andy Taher, Muhammad Dian Saputra Tamara, Meri Taqi, Muhamad Taru, Paulus Tito Irwanto Tri Hartini, Endah Trikoesoemaningtyas Ulta Rastryana Untung, Budijanto Uswatun Hasanah Utami, Sentagi Sesotya Utomo, Gilang Ari Widodo Wahyu Winata, Sugimin Wahyuni, Isa Tri Waldi Romadhon Wati, Yenni Wibawati, Prima Ayu Witono, Muhammad Karim Yani Restiani Widjaja, Yani Restiani Yanti, Etyca Rizky Yasmin, Niken Dwiyulivia Yatim, Ab Aziz Mihd Yohanes Yohanes Yuberti Yudhi Wibowo, Yudhi Yuliana Yuliana yuliawati, eni Zahra, Aryfah Zaim, Mochamad Alwanun Zain, Nurdiana Zainal Abdi Zasmika Fahira Zebua, Iman Citra Ziyah, Salsabila Zulfani, Nur Agny