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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Publikasi Manajemen Informatika (JUPUMI) Jurnal Multidisiplin Sahombu International Journal of Educational and Life Sciences (IJELS) Jurnal Pengabdian Masyarakat dan Riset Pendidikan J-CEKI Jurnal Ilmiah Manajemen Dan Kewirausahaan
Hamonangan Siallagan
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Pengaruh Efisiensi Biaya Operasional Terhadap Kepuasan Pelanggan Mie Gacoan Berdasarkan Review Gofood (Studi Kasus pada Mie Gacoan Indonesia): Penelitian Arya Belfriani S; Abel Julianto Sitio; Irene Priscilla V.S.; Cecilia Angel Hica Simanjuntak; Hamonangan Siallagan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1399

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi biaya operasional terhadap kepuasan pelanggan Mie Gacoan berdasarkan ulasan di platform GoFood. Data dikumpulkan dari 200 review yang dipilih secara purposive sampling selama periode Maret–Mei 2025. Variabel efisiensi biaya operasional diukur melalui indikator harga, promo, dan rasio porsi per harga; sedangkan kepuasan pelanggan diukur melalui rating, sentimen kata positif, dan niat pembelian ulang. Metode analisis yang digunakan adalah statistik deskriptif, korelasi Pearson, dan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan adanya hubungan positif signifikan antara efisiensi biaya operasional dan kepuasan pelanggan (r = 0,602; p < 0,001), serta variabel efisiensi biaya menjelaskan 36,2% variasi dalam kepuasan pelanggan (R² = 0,362). Temuan ini memperkuat literatur bahwa strategi harga dan efisiensi operasional berperan penting dalam meningkatkan kepuasan pelanggan di platform food delivery. Rekomendasi praktis yang diajukan adalah optimalisasi struktur biaya untuk menjaga kualitas layanan sekaligus mempertahankan harga kompetitif, serta pemantauan ulasan secara berkala sebagai feedback strategis
Pengaruh Lingkungan Bisnis terhadap Desain Sistem Akuntansi Manajemen: Sebuah Studi Kualitatif pada UMKM Desvanni Habayahan; Agnes Santana Manik; Ferdinan J.A Lumban Tobing; Gilbert Sirait; Hamonangan Siallagan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2598

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, but there are still many who do not have an adequate Management Accounting 
ANALYSIS OF MONTHLY SHIPPING TURNOVER TARGET AT PT GLOBAL JET EXPRES MEDAN PERJUANGAN BRANCH, MEDAN ROUTE BASED ON OPERATIONAL COSTS Putri Anggita Berutu; Dwi Oktavia Teresa; Naftalia Napitupulu; Delima Hutabarat; Hamonangan Siallagan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.801

Abstract

Turnover is an important indicator in measuring business performance in various sectors, especially in assessing business growth, formulating strategies, and making financial decisions. In addition, turnover also reflects market conditions, financial stability, and the company's level of profit through the amount of income earned. Therefore, setting turnover targets periodically is an essential strategic step in business management. One method that can be used to determine monthly turnover targets is the Break Even Point (BEP) approach. This method helps business actors, especially in the service sector, in calculating turnover targets based on fixed cost calculations and contribution margins or Variable Cost. Determining turnover targets without considering these two components can pose a risk of loss, especially for freight forwarding companies that are the object of study in this article.
Analisis Pengendalian Biaya Produksi Melalui Beban Pokok Penjualan Dan Margin Laba Kotor di PT Japfa Comfeed Tbk Tahun 2024 Rumia Marito Siregar; Listra Debora Siahaan; Juniati Debora; Ferry Fernando Wicaksana Siagian; Hamonangan Siallagan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4679

Abstract

Controlling production costs is essential for the efficiency and sustainability of the company. This study analyzes PT Japfa Comfeed Indonesia Tbk's production cost control in 2024 through cost of goods sold (COGS) and gross profit margin. Using a qualitative descriptive method with literature study, this study compares 2024 data with 2023. The results showed that raw material costs fell 0.33%, but direct labor costs rose 11.14% and factory overhead costs rose 9.11%. As a result, total production costs rose by 1.45%. The 2.10% increase in COGS was considered reasonable as net sales also increased by 9%. Significantly, the company's gross profit margin increased from 14.7% in 2023 to 20.1% in 2024. This indicates the success of PT Japfa Comfeed Indonesia Tbk in its production cost control strategy. Nonetheless, close monitoring of rising direct labor and factory overhead costs is required to maintain efficiency in the future.
Understand and Able to Use Relevant Cost Concepts in Making Decisions that Provide More Provide More Profits Big Ryanni Sarah Simangungsong; Audira Ginting; Ardi Lumban Tobing; Hamonangan Siallagan
International Journal of Educational and Life Sciences Vol. 2 No. 7 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i7.2198

Abstract

In this era of globalization and an ever-changing economy, companies, especially those operating in the manufacturing industry, must be very careful in managing costs and taking advantage of opportunities to maximize profits. The purpose of this research is important for managers and management teams to continue to learn and adapt, understand industry trends and developments, and make decisions based on accurate and relevant data analysis and information. Qualitative research methods that use in-depth interviews and case studies, especially in the context of the use of relevant costs in decision making. Based on the research results, relevant costs are an important element in the managerial decision making process. It includes costs that will change or arise as a result of a particular decision.
Analisis Mekanisme Penyelenggara Kliring Lokal Manual Pada Kantor Perwakilan Bank Indonesia Provinsi Sumatera Utara Lamtiur Simamora; Gulo, Ayu Lestari; Lumban Gaol, Ayu Indah; Gultom, Intan Angelina; Br Sinambela, Putri Yulia; Christnova Hasugian; Hamonangan Siallagan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1811

Abstract

The aim of this research is to determine the mechanism for implementing clearing at the Bank Indonesia Representative Office (KPW) of North Sumatra Province. In analyzing the data, the author used a qualitative data analysis method as a research method that explains descriptively the clearing implementation mechanism at the Bank Indonesia Representative Office, North Sumatra Province. Clearing as one of the payment and collection services for customers at the Bank Indonesia Representative Office of North Sumatra Province, in its implementation carries out the process of debit clearing activities. Based on the explanation of the existing clearing implementation mechanism and determined by the Bank Indonesia Representative Office of North Sumatra Province, it can be concluded that the clearing implementation mechanism implemented is in accordance with the systems and mechanisms of the Bank Indonesia National Clearing System (SKNBI) and has been well realized, so that the level the occurrence of mistakes or mistakes can be minimized. However, sometimes the clearing implementation experiences obstacles that hinder the clearing process. The obstacle in question is a disruption in connection with the national clearing organizer (Central BI Office) in carrying out online clearing because there are too many clearing participants carrying out online clearing. This has an impact on clearing activities which causes delays both in obtaining data and in sending clearing data.
Analisis Pengaruh Pembiayaan Surat Berharga Negara (SBN) Terhadap Tingkat Kemiskinan Indonesia: Masa Normal Dan Masa Pandemi Covid-19 (2020-2023) Greace Havana Tamba; Tarigan, Gideon; Simanjuntak, Hendra Inbowo; Br Siahaan, Viona Tasya; Hamonangan Siallagan; Christnova Hasugian
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1813

Abstract

When the country is experiencing a fiscal deficit, especially during a crisis, the issuance of government bonds is considered a necessity, predominantly to finance productive sectors. This paper aims to analyze the effect of financing originating from Government Bonds (SBN) on poverty levels in Indonesia. The analysis is carried out over a period from normal times (2012- 2019) to the Covid-19 pandemic crisis (2020-2022). The method of this study is explanatory research through a quantitative approach and multiple linear regression in this study using SPSS 25. The findings from this study are that there has been an increase in SBN and government allocation on social assistance spending. Generally, social assistance policies have also proven effective in reducing the percentage of poverty in the entire community, especially rural communities, yet have not been able to reduce urban poverty. Meanwhile, at the time of Covid 19 Pandemic, the increase of SBN cannot automatically eradicate poverty, as the social assistance budget does not have a significant effect on the percentage of poverty in urban areas.
Co-Authors Abel Julianto Sitio Agnes Santana Manik Amelia Marbun Ananta Sitorus Angel Lasmauli Marpaung Angel Octaviana Harefa Anju Rayman Lumban Gaol Ardi Lumban Tobing Arya Belfriani S Audira Ginting Basram Pratama Sitanggang Br Siahaan, Viona Tasya Br Sinambela, Putri Yulia Cecilia Angel Hica Simanjuntak Christnova Hasugian Delima Hutabarat Desvanni Habayahan Dewa Marbun Dian Putri Sihotang Dwi Oktavia Teresa Elita Tia Monica Manalu Emmuel Prayer Waruwu Enjelia Nova Sari Simarmata Eva Marlina Br. Sianturi Febtri Basaria Marbun Ferdinan J.A Lumban Tobing Ferry Fernando Wicaksana Siagian Gebriiella Sitorus Gilbert Sirait Greace Havana Tamba Gresi Lusina Br. Tobing Gulo, Ayu Lestari Gultom, Intan Angelina Herna Saulinawaty Hutasoit Ika Fitriani Panjaitan Irene Priscilla V.S. Irma Marpaung Jeremy Togar Sitorus Jessica Anastacia Dame Purba Juniati Debora Lamtiur Simamora Lima Romaito Br. Situmorang Listra Debora Siahaan Lumban Gaol, Ayu Indah Lusiana F Rajagukguk Naftalia Napitupulu Neibi Ezenia Ambarita Nopitri Zega Petrus Irwando Simatupang Putri Anggita Berutu Putri Yola Lumbantoruan Rati Dormeska Simbolon Rista Marsaulina Sianturi Rizki Christian Sipayung Rolinda Lumban Gaol Rumia Marito Siregar Ruth Marselina Sihombing Ryanni Sarah Simangungsong Samuel M. P. Hutabarat Simanjuntak, Hendra Inbowo Simanjuntak, Rosa Suwarni Nainggolan Tarigan, Gideon Thalia Sreshi Oxana Sidabalok Tri Sukma Ayu Purba Very Gabriel Lumbantobing Vitaloka Manik Wendy teguh Putri Zega Wendy teguh Putri Zega Willy Sangga Reja Galingging Winda Hutabarat Yanti Octavia Selvianica Sigalingging Zoyce Natalia Br. Tarigan