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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Benefit : Journal of Bussiness, Economics, and Finance Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Mitra Masyarakat Jurnal Ekonomi Dan Bisnis Jurnal Simki Economic
Jalilah Ilmiha
Universitas Islam Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Kalkulasi Harga Pokok Produksi Menggunakan Metode Full Costing Berdasarkan Pesanan untuk Menetapkan Harga Jual pada PT. Lestari Alam Segar Adela Ramadhani; Jalilah Ilmiha; Farida Khairani Lubis
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1753

Abstract

Penelitian ini menganalisis kalkulasi Harga Pokok Produksi (HPP) menggunakan metode full costing berbasis pesanan untuk menetapkan harga jual optimal pada PT. Lestari Alam Segar, perusahaan manufaktur mie instan yang menghadapi eskalasi biaya input 20–40% selama 2020–2024. Mengadopsi desain studi kasus kuantitatif deskriptif, penelitian menggunakan data primer dari observasi dan wawancara dengan staf akuntansi serta data sekunder dari laporan biaya 1.200 unit pesanan representatif Mie Sedaap, yang dianalisis dengan Microsoft Excel dan SPSS versi 27. Hasil menunjukkan HPP 2024 mencapai Rp2.680 per unit (total Rp2.680.000.000), didominasi biaya bahan baku 52,24%, dengan kenaikan HPP 34% akibat inflasi tepung terigu dan minyak goreng. Strategi cost-plus pricing menghasilkan harga jual Rp3.564 per unit (markup 33%), laba kotor Rp884.000.000, Gross Profit Margin 24,8%, dan Net Profit Margin 16,4%. Full costing terbukti superior karena mengintegrasikan overhead tetap (16% dari HPP), mencegah underpricing yang berpotensi terjadi dengan pendekatan administratif perusahaan. Penelitian merekomendasikan efisiensi bahan baku, diversifikasi supplier, dan analisis break-even point untuk IKM serupa guna meningkatkan profitabilitas dan daya saing berkelanjutan.
Analisis Portofolio Optimal Dengan Model Markowitz Sebagai Dasar Keputusan Investasi Studi Kasus Pada Saham Indeks Investor 33 Yang Terdaftar di BEI Tahun 2022-2023 Ilham Ardiansyah; Zufrizal Zufrizal; Jalilah Ilmiha
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1228

Abstract

This research aims to analyze the optimal portfolio using the Markowitz model on the INVESTOR33 stock index during the 2022-2023 period, to identify the best stock combination that maximizes returns and minimizes risks according to investor risk profiles. The research employs a descriptive quantitative method, analyzing historical stock price data from 30 sample companies to construct the optimal portfolio. The results show that seven stocks meet the criteria for an optimal portfolio, with different allocations based on investor risk profiles. High-risk portfolios maximize returns by 2% with a risk of 3.5%, while low-risk portfolios yield a return of 1.31% with a risk of 2.94%. This study is expected to serve as a reference for investors to make more measured investment decisions aligned with their risk preferences.
Pengaruh Current Ratio dan Debt To Equity Ratio terhadap Kinerja Keuangan dengan Kebijakan Dividen Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Riza Isnaini Adinda; Heny Triastuti Kurnia Ningsih; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14211

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on financial performance proxied by Return on Assets (ROA), with dividend policy measured by Dividend Payout Ratio (DPR) as a Moderating variable in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2025 period. This study is motivated by differences in the liquidity, capital structure, and profitability conditions of companies, which indicate inconsistent relationships based on previous studies. This research uses a quantitative approach with an associative research type. The population consists of 28 companies, and through purposive sampling, 17 companies were selected as research samples with a total of 85 observations. The data used are secondary data in the form of audited annual financial statements. The data analysis technique employed is Moderated Regression Analysis (MRA). The results of this study are expected to show that Current Ratio has a positive effect on Return on Assets, while Debt to Equity Ratio has a negative effect on Return on Assets. In addition, dividend policy is expected to strengthen the effect of Current Ratio on financial performance and weaken the negative effect of Debt to Equity Ratio on financial performance. This study is expected to contribute to the development of financial management knowledge and serve as a consideration for companies and investors in making financial decisions.
Co-Authors Abdul Rasyid Adek Zuhrati Wardi Adela Ramadhani Azizah Widyastuti Harahap Budi, Rahmad Setia Dedi Kusbiantoro Dinda Fauzia Aulia Dinda Lestari Purba Edi Azwar Eka Hidayat Nst Elviani, Sri Farida Khairani Lubis Farida Khairani Lubis FATY RAHMARISA Ilham Ardiansyah Ilham Sonata Lusi Elviani Rangkuti Mas’ut . Maulidya Rahmah Neni Sri Wahyuni Ningsih, Heny Triastuti Kurnia Nurhayati Nurhayati Nurhudawi Nurhudawi Pandu Prabowo W. Rahma Sari Lubis Ramadona Simbolon Riza Isnaini Adinda Sahmia Munthe Shofwan Andri Sri Rahayu Sularno Sularno Syamsul Effendi Tika Indria Ummi Khoiriah Yusrita Zikir Amin Nazara Zufrizal Zufrizal Zufrizal