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All Journal Jurnal EMT KITA Jurnal Ekonomi Manajemen dan Sekretari Jurnal Ilmu Ekonomi dan Bisnis
Johs Charlos Hutabalian
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk Grace Stela Zane Simamora; Johs Charlos Hutabalian; Mawar Indah Juita Hutagalung; Khairani Alawiyah Matondang
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3429

Abstract

This study examines the significance of analyzing the Cost of Goods Sold (COGS) in determining product selling prices, particularly for Micro, Small, and Medium Enterprises (MSMEs). It evaluates the differences among full costing, variable costing, and traditional calculation methods in determining COGS and their respective impacts on selling prices. The objective is to offer recommendations to MSMEs for enhancing the accuracy of COGS calculations and improving competitiveness. The findings indicate that the full costing method yields more precise results and accounts for all production cost components, despite being more complex than other approaches. Consequently, training and simple technological solutions are essential to support MSMEs in adopting this method.
Analisis Perbandingan Efektivitas Metode Langsung dan Tidak Langsung dalam Penyusunan Anggaran Kas dalam Upaya Menjaga Likuiditas Perusahaan Johs Charlos Hutabalian; Herlina Bernadecka Sidauruk
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to compare the effectiveness of the direct method and the indirect method in preparing cash budgets to maintain corporate liquidity. The research uses a qualitative method with a systematic literature review approach, analyzing ten journal articles published between 2020 and 2026. The findings indicate that the direct method is more effective than the indirect method because it presents detailed cash receipts and disbursements transparently, enables early detection of cash deficits, provides tighter expenditure control, and delivers more relevant information for decision-making. In contrast, the indirect method, used by almost all companies (99.9%) due to cost efficiency and convenience, is considered less effective for maintaining liquidity as the information it provides is aggregated. This study concludes that the direct method is superior for maintaining liquidity, especially for MSMEs and manufacturing companies. The main recommendation is to encourage companies to adopt the direct method or at least provgross cash disclosures in financial statements.
Analisis Kepuasan Publik terhadap Kualitas Pelayanan Fasilitas Taman Cadika Medan sebagai Ruang Terbuka Hijau Kota Fitri Aulia; Florentina Sitompul; Gabriel Novansyah Sihite; Johanes Johanes; Johs Charlos Hutabalian; Muhammad Idris; Mutia Adeliana P; Nabilla Panjaitan; Marthin Okuli Sitompul
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7344

Abstract

Public satisfaction is an important non-financial indicator in measuring the effectiveness of public asset management by local governments. Cadika Park Medan, as one of the green open spaces (GOS) in Medan City, provides various public facilities aimed at increasing citizens’ comfort. However, several facility-related issues that potentially affect visitor satisfaction are still found. This study aims to analyze the effect of facility quality on public satisfaction at Cadika Park Medan. This study uses a quantitative approach with a survey method of 42 respondents who visited Cadika Park Medan. The sampling technique used accidental sampling. The research instrument was a Likert-scale questionnaire consisting of 15 statement items. Data were analyzed using validity tests, reliability tests, descriptive statistics, and multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS 26). The results show that all statement items were declared valid with correlation coefficients ranging from 0.726 to 0.915 and reliable with a Cronbach’s Alpha value of 0.964. Regression analysis results indicate that facility quality simultaneously has a significant effect on public satisfaction with an F value of 10.507 and a significance level of 0.000. The coefficient of determination (R Square) of 0.845 indicates that 84.5% of public satisfaction is influenced by facility quality, while 15.5% is influenced by other factors outside the study. Partially, indicator P12 was the most dominant variable affecting visitor satisfaction with a regression coefficient of 0.721 and significance of 0.015. This study concludes that improving facility quality, particularly in the aspect of general comfort, should be a priority for the Medan City Government in enhancing public service quality and managing green open spaces.
Co-Authors Fitri Aulia Florentina Sitompul Gabriel Novansyah Sihite Grace Stela Zane Simamora Herlina Bernadecka Sidauruk Johanes Johanes Khairani Alawiyah Matondang Marthin Okuli Sitompul Mawar Indah Juita Hutagalung muhammad idris Mutia Adeliana P Nabilla Panjaitan