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All Journal JURNAL ECONOMINA Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Tiar Lina Situngkir
Universitas Singaperbangsa Karawang, Indonesia
Economics, Econometrics & Finance Other

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Metode Perhitungan Variabel Costing dalam Mengindentifikasi Harga Pokok Produksi pada UMKM Warteg Queen Rifky Fadilah; Ristia Nurhajijah; Revaneyna Azzahra; Naswa Natania Azzahra; Seldy Chandra Putra; Salma Safitri Muawiyah; Silvia Akbar; Tiar Lina Situngkir
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 2 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i2.1964

Abstract

Penelitian ini berfokus pada penggunaan metode variabel costing dalam perhitungan biaya produksi untuk penentuan harga jual. Tujuan penelitian: 1. Penentuan harga pokok produk menurut Warteg Queen. 2. Untuk menentukan harga pokok produk menggunakan metode variabel costing pada Warteg Queen. 3. Untuk mengetahui pengaruh atas perubahan metode perhitungan harga pokok produk terhadap laba pada Warteg Queen. Metode Penelitian: Variabel Costing. Hasil Pembahasan: Penelitian ini menunjukkan bahwa penggunaan metode variabel costing dalam menghitung harga pokok produksi (HPP) pada UMKM Warteg Queen memiliki dampak signifikan terhadap pemahaman biaya produksi dan laba yang diperoleh. Dari data yang diperoleh, total HPP untuk produk Tumis Kangkung mencapai Rp. 4,110 dan untuk Orek Tempe mencapai Rp. 5,170. HPP ini mencakup biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik variabel secara komprehensif. Penelitian ini juga menunjukkan perlunya manajemen yang baik dalam pengumpulan dan pengolahan data biaya produksi untuk meningkatkan efisiensi, transparansi, dan profitabilitas usaha. Dengan demikian, pendekatan yang tepat dalam pengelolaan biaya akan membantu Warteg Queen bertahan dan berkembang dalam industri yang kompetitif ini.
Herding Behavior in Indonesia’s LQ45 Index: Systematic or Episodic? Evidence from 2014–2023 Rahma Gunawan; Tiar Lina Situngkir
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3852

Abstract

This study examines herding behavior in the LQ45 index over the period 2014–2023 using non-linear CSAD and CSSD models, while separating bull and bear market phases and incorporating COVID-19 episodes under wide and narrow definitions. The study aims to determine whether herding in Indonesia’s most liquid blue-chip segment is systematic, episodic, or absent. Weekly data from 15 consistently listed LQ45 constituents were analyzed using regime-based nonlinear regressions, with market return as the explanatory variable and dispersion measures as the dependent variables. The results show no evidence of systematic herding in the full sample or across the two sub-periods. Herding appears only episodically in 2015 based on the CSAD model, but this signal is not confirmed by the CSSD model, indicating that the episode is indicator-dependent rather than structurally robust. In bull markets, the positive and significant nonlinear coefficient points to anti-herding, suggesting that investors respond in more differentiated ways when market conditions strengthen. No significant herding is found during the COVID-19 period. These findings imply that investor behavior in the LQ45 index is not dominated by a persistent follow-the-crowd tendency, but rather by fundamentally guided and regime-sensitive price formation. The study contributes to the literature by providing long-horizon evidence on herding in an emerging market, showing that the critical distinction is not herding versus non-herding, but systematic versus episodic herding. The findings also suggest that large and liquid equity segments may preserve price efficiency except under specific stress conditions.
Co-Authors Naswa Natania Azzahra Rahma Gunawan Revaneyna Azzahra Rifky Fadilah Ristia Nurhajijah Salma Safitri Muawiyah Seldy Chandra Putra Silvia Akbar