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All Journal Jurnal Administrasi Bisnis (J-Adbis) Jurnal Manajemen Kreatif dan Inovasi Jurnal Manajemen dan Administrasi Antartika Jurnal Ekonomi, Manajemen, Akuntansi JMAEKA: Jurnal Manajemen Ekonomi Akuntansi Jurnal Manajemen Bisnis Krisnadwipayana JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Tri Lestari
Universitas Bina Sarana Informatika
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Bumbu Rahasia Warteg Bahari: Inovasi Harga Lewat Target Costing dan Activity-Based Costing: Warteg Bahari’s Secret Recipe: Price Innovation Through Target Costing and Activity-Based Costing Mahefal Absi; Ilham Isnain; Apdas Apdas; Aulia Rahmah; Tri Lestari
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.v1i4.82

Abstract

large due to rising raw material prices—such as soybeans, which will soar by 30% in 2024—and increasingly fierce market competition. To maintain its competitiveness and business sustainability, Warteg Bahari adopted an innovative strategy through the integration of two modern cost management methods: Target Costing and Activity-Based Costing (ABC). This study aims to explore in depth how these two methods are applied as a “secret sauce” in concocting a competitive selling price (IDR 12,000/portion) while maintaining a profit margin of 25% amid cost fluctuations. Through a qualitative case study approach, data were collected from in-depth interviews with the owner, daily operational observations, and financial document analysis. The results showed that Target Costing was used to determine the maximum production cost limit (IDR 9,000/portion) based on market prices and profit targets. This strategy was implemented through raw material substitution (e.g., chicken replaces more expensive beef, saving up to 15%) and price negotiations with suppliers (saving an average of IDR 2,000/kg). Meanwhile, the application of ABC allows the identification of activities that absorb high costs but are less efficient, such as waste of cooking oil (10% of cooking costs) and suboptimal distribution of working hours. The integration of these two methods can reduce total production costs by up to 18% without reducing product quality. by digital technology, is a "secret recipe" for surviving and growing in an era of dynamic business competition
Penggunaan Metode Full Costing Dan Variable Costing Terhadap Laba Bersih UMKM “Noen Cookies” : The Use of Full Costing and Variable Costing Methods on the Net Profit of the “Noen Cookies” SME Nazwa Safira Maharani; Lina Rosalina; Nabila Azzahra; Alifasha Muthia; Tri Lestari
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.v1i4.87

Abstract

This analysis applies a descriptive qualitative approach based on how to obtain data using comprehensive interviews with business owners, as well as record keeping related to raw material costs and overhead costs. The Full Costing calculation includes a total of all raw material costs of Rp 928,400 and overhead costs of Rp 727,622, resulting in a Cost of Goods Sold (COGS) per unit of Rp 18,000.24 and a net profit of Rp 2,010,978. Meanwhile, the Variable Costing approach simply considers raw material costs as variable costs, resulting in a Cost of Goods Sold per unit of Rp 10,091.30 and a net profit of Rp 2,738,600. The analysis that has been conducted reveals that the Variable Costing approach produces a higher profit signal because it does not consider overhead costs in the cost of goods manufactured. Therefore, the Variable Costing approach is assumed to be more accurate to be applied to MSMEs such as Noen Cookies that implement a pre-order system, experience fluctuations in production volume, and have relatively simple financial records.
Analisis Harga Pokok Produksi dan Harga Pokok Penjualan pada Ken Jus and Drink Berbasis Metode Full Costing: Analysis of Production Cost and Sales Cost at Ken Jus and Drink Based on the Full Costing Method Amelia Putri; Anggun Indah Sari; Fatya Rahmah; Hana’ Fadia; Tri Lestari
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.v1i4.95

Abstract

This article aims to analyze the impact of calculating Production Costs (HPP) and Sales Costs (HPPj) on profit from sales made by Ken Jus and Drink UMKM by applying the full costing method. Many UMKM actors still face difficulties in setting the right selling price due to a lack of comprehensive understanding of production costs. The full costing method is applied in this study to find all cost components, both direct and indirect, that play a role in the production process. This study uses a descriptive quantitative approach by collecting data through direct interviews with business owners and journals as references. The findings of this study indicate that the use of the full costing method provides a clearer picture of the cost structure and can be used as a more accurate basis for determining selling prices and measuring profits from sales. Thus, this method plays a role in making more efficient financial decisions for UMKM.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada UMKM Es Teh Solo Cabang Cidodol: Analysis of Production Cost Calculation Using the Full Costing Method at the Cidodol Branch of Es Teh Solo MSME Erika Sabilla Atta Setiawati; Dea Eka Helmalia; Luthpiyatunnisa Luthpiyatunnisa; Meri Tamara; Tri Lestari
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.v1i4.107

Abstract

Most MSME actors still use simple methods in calculating the cost of production (HPP), resulting in a high potential for inaccuracies in determining costs and selling prices. UMKM Es Teh Solo Branch Cidodol is an example of a business that has not fully implemented cost accounting methods. The purpose of this research is to analyze the application of the full costing method in calculating the cost of production (HPP) at UMKM Es Teh Solo Branch Cidodol. This research employs a qualitative approach, where data is collected through interviews and documentation. The findings indicate that there is a difference between the HPP calculation according to the business owner and the calculation based on the full costing method. The HPP according to the owner is IDR 2,911 per cup, while based on the full costing method it is IDR 2,941 per cup. This difference is caused by variations in the grouping and recording of costs, where the full costing method includes all components of costs comprehensively, such as raw material costs, direct labor, fixed overhead, and variable overhead. Thus, the more accurate calculation results can be demonstrated through the full costing method and can serve as a stronger basis for business decision-making and pricing
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Konveksi Gapions Productions: Analysis of Production Cost Calculation Using the Full Costing Method at Gapions Productions Convection Afghan Rabbani; Nisya Putri Fakha Sari; Nurul Izzati; Sesa Diah Islami; Tri Lestari
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 : Analysis of Production Cost Calculation Using the Full Costing Method at Et Veteran Pizza Pondok Aren Fatimah Azzahra; Tania Rahmadhani; Shinta Novarianti; Rangga Rayhan Albidayah; Tri Lestari
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 : Analysis of Standard Cost Calculations to Improve Production Cost Efficiency in Legging Manufacturing Daniella Firstalina Pane; Rina Marliana; Rowendy Tua Sirait; Siti Balqisz Maritza; Tri Lestari
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: The Influence of Work Environment and Work Discipline on Employee Productivity to Support the Sustainability of PT. Prabu Mitra Teknik Syafihadi Baiki Putra; Tri Lestari
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: The Influence of Discipline and Work Motivation on Improving Employee Performance at the Faculty of Sports Science and Health, Jakarta State University Purwati Purwati; Tri Lestari
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 : Analysis of the Effect of Capital Adequacy Ratio, Operating Costs, and Operating Income on Return on Assets in Banking for the Period 2021-2024 Alviani Rahmanda Putri; Tri Lestari
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
Co-Authors Adrin Bilqis Ibtisamah Afghan Rabbani Alifasha Muthia Alviani Rahmanda Putri Amelia Putri Andika Dwi Nugraha Andy Syahputra Pasaribu Anggun Indah Sari Apdas Apdas Aulia Rahmah Aulia Zahrotun Nafisah Azizah Apriliani Putri Kaila Chindy Zaliva Azzahra Cika Sentosa Kasih Daniella Firstalina Pane Dea Eka Helmalia Dede Fenti Suharti Dedi Damhudi Dedi Damhudi Dewi Ulung Mangku Sehati Dian Berliansyah Putra Endah Tri Hartini Erika Sabilla Atta Setiawati Faizal Roni faizal roni Fatimah Azzahra Fatya Rahmah Feri Firman Fina Saindri Fitri Nurkhaliza Hana’ Fadia Hannifah Syahidah Ilham Isnain Iman Citra Zebua Istiqamah Meidinata Iwan Asmadi Jesicha Cicilya Lina Rosalina Lisma Aulia Silva Luthpiyatunnisa Luthpiyatunnisa Mahefal Absi Meri Tamara Muhamad Irfani Aulia Irsyad Muhammad Alfillail Rasyiq Muhammad Karim Witono Nabila Azzahra Nabila Salsabila Nadiya Nurfazah Fadilah Nazwa Safira Maharani Nisya Putri Fakha Sari Nur Agny Zulfani Nurhaliza Amalia Putri Nurul Izzati Purwati Purwati Raihan Ridho Ilahi Rangga Rayhan Albidayah Rina Marliana Rowendy Tua Sirait Salsabila Ziyah Santi Rusmayanti Sarah Annisa Solihat Selly Tri Rosanti Sesa Diah Islami Shinta Novarianti Sintia Nur Wahyu Siti Balqisz Maritza Sri Lestari Syafihadi Baiki Putra Syella Imania Tania Rahmadhani Ulta Rastryana Usran Masahere Uswatun Hasanah Wiwin Puji Lestari Zasmika Fahira