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All Journal Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Septiani, Nazila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Diferensial dalam Pengambilan Keputusan Menjual Atau Memproses Lebih Lanjut Rahmi, Mega; Septiani, Nazila; Rahmadani, Olivia; Putra, Yosep Eka
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/mjb5vz97

Abstract

This study analyzes strategic decisions in managing a ground chili business, particularly in choosing between selling raw chilies or processing them into ground chili products. The research employs differential analysis to compare these two alternatives' revenue, costs, and contribution margins. Data were collected through interviews, direct observations, and documentation from UD Rahmad Usaha Hasil Bumi, a family-owned business operating for over two decades. The findings reveal that although the contribution margin per unit is higher for raw chili sales, the decision to further process chilies into ground chili products offers strategic advantages in product diversification and access to broader market opportunities. Break-even analysis was conducted to evaluate the business's financial feasibility, using contribution margin analysis and contribution margin ratio as key performance indicators. This study provides recommendations for business owners to prioritize product value addition as a critical factor in making business decisions.
PELAPORAN TRANSAKSI INTERCOMPANY PADA USAHA PENGGILINGAN PADI, STUDI KASUS PADA HULLER PADI SONTY Putra, Yosep eka; Putri, Melati; sari, Mila Yulia; Septiani, Nazila; Hazizah, Nur; ., Rahmadani; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.148

Abstract

This study aims to analyze the intercompany transaction reporting system between the head office and branch units of Huller Padi Sonty, a family-owned rice milling business. Using a qualitative research method with a case study approach, data were collected through field observations, in-depth interviews with owners and managers, and examination of available financial documents. The findings reveal that intercompany reporting practices are not conducted systematically due to the absence of clear financial separation, lack of structured asset and capital records, and the unavailability of standardized accounting procedures. Transactions such as capital transfers, asset usage, and revenue recording are still performed manually without reciprocal journal entries between the head office and the branch. This condition leads to inaccuracies in preparing consolidated financial reports and creates potential discrepancies in profit calculation. The study recommends implementing a basic accounting system that includes standardized account classification, regular reconciliation, proper intercompany journal entries, and documented SOPs to ensure transparency and accuracy in intercompany reporting. These findings are expected to serve as guidance for agro-industrial in improving financial management and interunit consolidation practices.
Co-Authors Mega Rahmi Melati Putri Nur Hazizah Putra, Yosep Eka Rahmadani . Rahmadani, Olivia Sari, Mila Yulia