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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan
Listra Debora Siahaan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implikasi Hukum Bisnis Terhadap Perlindungan Konsumen dalam Transaksi E-Commerce di Indonesia Sarah Simanjuntak; Dina Oviani Siregar; Listra Debora Siahaan; Toman Sony Tambunan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1718

Abstract

This study aims to analyze the implications of business law on consumer protection in e-commerce transactions in Indonesia. The results of the study indicate that business law plays an important role in protecting consumers in e-commerce transactions. However, the effectiveness of existing laws and regulations is still questionable because there are still many cases of fraud and unfair business practices. Therefore, this study suggests the need for improvements to laws and regulations, increased consumer awareness, effective supervision, and cooperation between the government and business actors to improve consumer protection in e-commerce transactions in Indonesia.
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.
Co-Authors Dina Oviani Siregar Ferry Fernando Wicaksana Siagian Hamonangan Siallagan Juniati Debora Rumia Marito Siregar Sarah Simanjuntak Toman Sony Tambunan