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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) SENTRALISASI Jurnal Ilmu Manajemen Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen dan Bisnis International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Isna Ardila
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Peran Penjualan dalam Memoderasi Pengaruh Biaya Produksi terhadap Laba Isna Ardila; Rezki Zurriah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6346

Abstract

This study aims to examine the effect of production costs on profit and to analyze the moderating role of sales in this relationship. A quantitative approach with a causal associative research design was employed, as this study investigates measurable relationships among variables based on company financial report data. The production cost variable was measured using the Cost of Goods Sold (COGS) ratio, profit was measured using the Net Profit Margin (NPM), and sales were used as the moderating variable. The research sample consists of 20 companies in the consumer goods sector, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analytical methods applied were simple linear regression and moderation regression analysis. The results indicate that production costs have a negative and significant effect on profit, suggesting that an increase in the COGS ratio tends to reduce the Net Profit Margin. Furthermore, the moderation test results show that sales do not moderate the effect of production costs on profit. These findings imply that the efficiency of production costs is the key factor determining a company’s profitability, regardless of its sales level. Therefore, management needs to be more careful in controlling production costs by reducing raw material usage and improving labor performance. Through these efforts, companies can maintain their profitability even when production costs increase.
Persepsi Pelaku UMKM atas Penyusunan Laporan Keuangan Berbasis Pencatatan Sederhana Mauli Lisa; Isna Ardila
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3266

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi pelaku Usaha Mikro  Kecil dan Menengah (UMKM) di Kota Binjai atas penyusunan laporan keuangan berbasis pencatatan sederhana. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui penyebaran angket kepada 15 pelaku UMKM serta wawancara mendalam kepada beberapa informan kunci. Data yang diperoleh dianalisis secara deskriptif untuk menggambarkan tingkat pemahaman, praktik pencatatan, dan kebutuhan pendampingan akuntansi para pelaku usaha. Hasil penelitian menunjukkan bahwa sebagian besar UMKM belum melakukan pencatatan keuangan secara formal dan hanya mencatat arus kas harian secara sederhana. Tingkat literasi akuntansi juga masih rendah, terlihat dari minimnya pemahaman terhadap laporan keuangan dan konsep dasar akuntansi. Penelitian ini juga menemukan adanya kesenjangan antara kesadaran akan pentingnya laporan keuangan dan kemampuan dalam praktik penyusunan laporan. Pembinaan yang terarah dan berkelanjutan melalui kolaborasi antara pemerintah daerah, akademisi, dan asosiasi UMKM untuk meningkatkan kemampuan UMKM dalam menyusun laporan keuangan sederhana sesuai kebutuhan usaha maupun standar yang berlaku.
Co-Authors afasya, nabila Ayu Wanda Luffika Christiana, Irma Darma Yanti Delyana R. Pulungan Dina Arfianti Saragih Guntoro Hafsah Hafsah Hasrudy Tanjung, Hasrudy Hastina Febriaty Ika Ucha Pradifta Rangkuti Irma Christiana Linzzy Pratami Putri Lubis, Nasrul Kahfi Marwa , Shafa Masta Sembiring Mauli Lisa Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Nia Agustina Novi Fadhila Novi Fadhila, Novi Nurliana Purnama, Nadia Ika Rezki Zurriah Rini Astuti Rini Astuti Rini Astuti Saila Oktaviani Saragih Saragih, Saila Oktaviani Sembiring , Masta Sembiring, Masta Siti Aisyah Siregar Solly Aryza Tiffany Zia Aznur Yani Suryani Yani Suryani Zulia Hanum Zuraida Ulfa