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Jurnal Akuntansi Kompetif
Published by Komunitas Manajemen Kompetitif
ISSN : 26225379     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of accounting problems.
Arjuna Subject : -
Articles 433 Documents
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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA POKOK PENJUALAN BERDASARKAN IDENTIFIKASI BIAYA RIIL PADA TOKO DONAT & ROTI JAYNUDIN David Andrian Hutahaean; Bethanya Maytwin Ley; Steven Permana Pasaribu; Bonita Maytwin Ley; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2899

Abstract

The MSME culinary industry, particularly the bakery sector, faces financial management challenges due to weak production cost recording systems. This study aims to analyze the calculation of Cost of Production (HPP) and Cost of Goods Sold (HPPnj) based on the identification of actual costs at Toko Donat & Roti Jaynudin, Medan, North Sumatra. The research method used is qualitative descriptive with a case study approach, through observation techniques and direct interviews with the business owner. Data were analyzed comparatively between the traditional recording method applied by the store and the cost accounting standard (full costing). The research results show that with a production capacity of 20,000 donut units per day, the total actual production cost is Rp13,594,204, which consists of Raw Material Costs (Rp5,446,500), Direct Labor Costs (Rp3,200,000), and Factory Overhead Costs (Rp4,947,704). The cost of goods sold per unit is obtained at Rp679.71, so the COGS for 12,500 units sold is Rp8,496,379. This study found that the owner's traditional recording method ignores overhead cost components such as asset depreciation and utilities, which results in hidden costs. The application of standard cost accounting has been proven to improve the accuracy of inventory valuation and profit and loss reports, as well as serve as a basis for more optimal managerial decision-making.
ANALISIS BIAYA VARIABEL SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK Kelvin Yudha Napitupulu; Redi Vadli S Saragih; Yoga Bill Rano Manik; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2908

Abstract

Determining the appropriate selling price is a crucial factor in maintaining a company’s profitability and competitiveness. This study aims to examine the application of the variable costing method as a basis for determining product selling prices and its benefits for managerial decision-making based on a synthesis of various previous studies. The research method used is a literature review by analyzing scientific journal articles relevant to the fields of management accounting and cost management. The results of the literature review indicate that conventional calculations of the cost of goods manufactured (COGM) using the full costing method often lead to rigid pricing decisions in fluctuating market conditions. In contrast, the application of the variable costing method provides contribution margin information that helps management determine selling prices more flexibly, competitively, and accurately for short-term decision-making.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2022-2024 Dewi Armanda Parhusip; Hendrik Elisa Sutejo Samosir; Danri Toni Siboro
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2918

Abstract

This study aims to analyze the effect of profitability and firm size on capital structure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs a quantitative approach with an associative research method and utilizes secondary data obtained from corporate financial statements. The sample consists of 57 observations selected through purposive sampling. Data were analyzed using panel data regression with EViews 12 software. Capital structure is measured using the Debt-to-Equity Ratio (DER), profitability is proxied by Return on Assets (ROA), and firm size is measured by the natural logarithm of total assets. The results indicate that profitability has a negative and significant effect on capital structure, while firm size has no significant effect on capital structure. Simultaneously, profitability and firm size significantly affect capital structure. The Adjusted R-Squared value of 9.26% suggests that capital structure is also influenced by other factors outside the research model. These findings support the Pecking Order Theory, which explains that more profitable firms tend to rely on internal financing rather than debt financing.

Page 44 of 44 | Total Record : 433

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