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All Journal Jurnal Mutiara Ilmu Akuntansi
Delfia Uli Damayanti Siagian
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Economics, Econometrics & Finance

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Analisis Harga Pokok Pesanan Terhadap Penentuan Harga Pokok Produksi dengan Metode Variabel Costing pada Pt. Makmur Delfia Uli Damayanti Siagian; Anik Nurmawati; Merina Tinta Fatrissia; Syifa Amelia; Sabrina Octaviani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3479

Abstract

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.
Faktor Pemicu Terjadinya Selisih Anggaran dengan Pendapatan dan Belanja Daerah Pemerintah Kota Samarinda Zahra Dewi Yuningtias; Delfia Uli Damayanti Siagian; Merina Tinta Fattrisia; Naili Sofia; Devia Amalia
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3532

Abstract

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%.
Co-Authors Anik Nurmawati Devia Amalia Merina Tinta Fatrissia Merina Tinta Fattrisia Naili Sofia Sabrina Octaviani Syifa Amelia Zahra Dewi Yuningtias