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Jurnal Interprof
Published by Univeristas Bina Insan Lubuklinggau
ISSN : 25277243     EISSN : 27216772     DOI : https://doi.org/10.32767/interprof.v6i2.1153
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran, pengkajian, dan pengembangan mengenai isu ekonomi, manajemen, dan bisnis. Situs Jurnal Media Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis, berskala nasional, dan sumber referensi bagi akademisi. Editor menerima kiriman artikel yang sudah disesuaikan dengan template dan belum pernah diterbitkan atau dipublikasi pada jurnal lain. Setiap artikel yang masuk sebelum diterbitkan akan melalui proses cek plagiat melalui alat bantu turnitin.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 197 Documents
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HUMAN CAPITAL, COMPETITIVE ADVANTAGE, AND BUSINESS PERFORMANCE IN CONSTRUCTION MANAGEMENT Azheim Sulthanly; Hani Hasanah; Bella Suci Novitri; Ahmad; Teuku Fajar Shadiq
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3441

Abstract

Purpose: This study examines how human capital contributes to competitive advantage and business performance at Denni Construction Management & Associates Jakarta. Research Methodology: This study used a single qualitative case study design at Denni Construction Management & Associates, Jakarta, with five purposively selected informants (management, technical, operational, client). Data were collected through semi-structured in-depth interviews, observation, and organizational documentation, analyzed manually (condensation, display, verification), and validated through triangulation and member checking, using the Resource-Based View as the theoretical. Results: The findings indicate that technical competence, professional experience, communication, teamwork, adaptability, and problem-solving capabilities constitute important human capital resources. These resources are transformed through experiential learning, knowledge transfer, work evaluation, and cross-functional coordination into competitive advantages reflected in project quality, cost efficiency, timely completion, responsiveness, and professional client service. Conclusions: Human capital improves business performance when individual competencies are converted into collective organizational capabilities that strengthen client trust, reputation, and business continuity. Limitations: As a qualitative single-case study involving one construction management firm and five purposively selected informants, the findings are context-specific and are not statistically generalizable to the broader construction industry. The study also did not quantitatively estimate the magnitude of the relationships among human capital, organizational capability, competitive advantage, client trust and reputation, and business performance. Nevertheless, triangulation and member checking were employed to strengthen the credibility and contextual validity of the findings. Contributions: This study extends RBV application in construction management by identifying capability formation as the mechanism connecting human capital, competitive advantage, and business performance
COST OF GOODS MANUFACTURED UNDER THE FULL COSTING METHOD AS A BASIS FOR SELLING PRICE AND PROFITABILITY: A MICRO COFFEE ENTERPRISE CASE Asifa Romadona; Lihan Rini Puspo Wijaya; M. Muhayin A Sidik; Endah Yuni Puspitasari
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3448

Abstract

Purpose: This study analyzes the Cost of Goods Manufactured (COGM) of two Sama Kopi products using Full Costing, determines selling prices using Cost Plus Pricing, and evaluates profitability using Net Profit Margin (NPM). Research Methodology: This descriptive quantitative case study was conducted at Sama Kopi, a mobile coffee micro-enterprise in Bandar Lampung. Data were collected through observation, interviews, and documentation from March to June 2026, focusing on Sama Strong and Americano. Results: The full costing method yields a higher COGM per cup for both products compared to the enterprise's existing simplified method (a difference of IDR 351 per cup), as it incorporates fixed overhead costs such as depreciation and rent that were previously omitted. Based on cost-plus pricing, the calculated selling price for Sama Strong (IDR 12,679) exceeds the enterprise's current price (IDR 12,000), indicating a risk of underpricing, while the calculated price for Americano (IDR 8,144) is lower than the current price (IDR 10,000), indicating a risk of overpricing. The NPM calculated using Full Costing (11.53%) is more conservative than the enterprise's existing NPM (17.29%), as it reflects the recognition of all relevant costs. Conclusions: Full costing gives a more accurate COGM basis than the enterprise's simplified approach by including all fixed and variable costs. Combined with cost-plus pricing, it reveals previously hidden underpricing and overpricing risks, yielding a more realistic profitability assessment. Limitations: This study is limited to one mobile coffee microenterprise, two products, and one month of data. Equipment depreciation was estimated using the straight-line method due to the absence of systematic depreciation record. Contributions: This study contributes to cost accounting by integrating Full Costing, Cost Plus Pricing, and NPM analysis. Practically, it provides a costing and pricing benchmark for Sama Kopi and similar micro coffee enterprises
COMPARATIVE ANALYSIS OF CAPITAL MARKET REACTION BEFORE AND AFTER MUI FATWA 83 IN ISRAEL-AFFILIATED FIRMS Ayu Rahma Wulandari; Dewi Zakia; Lihan Rini Puspo Wijaya; Endang Asliana
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3449

Abstract

Purpose: This study analyzes the capital market reaction to MUI Fatwa Number 83 of 2023 among boycott-affected and comparison companies. Research Methodology: This study employs Using a quantitative comparative event-study design grounded in Signaling Theory, the study examines seven boycott-affected companies and three comparison companies, comparing abnormal return, trading volume activity, and stock volatility over 239 trading days before and after the fatwa's issuance. Data were analyzed using descriptive statistics, normality tests, the Wilcoxon Signed-Rank Test (within-group), and the Mann-Whitney U test (between-group). Results: The results show abnormal return differed significantly among boycott-affected companies but not comparison companies. Trading volume activity and stock volatility showed significant differences in both groups over the 12-month period; an additional 30-day analysis found significant volatility changes only among boycott-affected companies. Between-group analysis revealed a significant difference in abnormal return change but not in trading volume or volatility changes. Conclusions: The findings indicate that the market response to the fatwa varied by indicator, company group, and observation period. The distinct abnormal return effect among boycott-affected companies supports the view that investor-relevant information is incorporated into stock prices, though broader market and firm-specific factors likely also contributed, so findings should not be read as exclusive causal evidence. Limitations: This study is limited by the small, unbalanced sample (seven versus three companies) limits statistical power, and the 12-month window includes other events that make isolating the fatwa's effect difficult. Contributions: This study offers empirical evidence on capital market responses to a socio-religious event, highlighting the importance of examining multiple market indicators, company groups, and time horizons, with implications for investors, companies, and future researchers
THE EFFECT OF FINANCIAL STATEMENT QUALITY AND DEBT MATURITY ON INVESTMENT EFFICIENCY, WITH LITIGATION RISK AS A MODERATING VARIABLE Abella Juliana; Nurmala; Indriyani
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3451

Abstract

Purpose: The purpose of this study is to analyze the effect of financial statement quality and debt maturity on investment efficiency, with litigation risk as a moderating variable, in mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Research Methodology: This study employs a quantitative approach using secondary data in the form of financial statements from mining sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Results: The results show that, when analyzed individually, financial statement quality has a positive and significant effect on investment efficiency, while debt maturity has no effect on investment efficiency. When analyzed simultaneously, both financial statement quality and debt maturity have a positive and significant effect on investment efficiency. Litigation risk weakens the effect of financial statement quality on investment efficiency but does not moderate the effect of debt maturity on investment efficiency. Conclusions: The results indicate that financial statement quality has a positive and significant effect on investment efficiency, whereas debt maturity has no effect. Simultaneously, both variables have a positive and significant effect on investment efficiency. Litigation risk weakens the effect of financial statement quality but does not moderate the effect of debt maturity on investment efficiency. The study's findings suggest that financial statement quality, debt maturity structure, and litigation risk are aspects that need to be considered in understanding the investment decisions of mining companies. Limitations: This study is limited by its research period, which covers only 2022-2024, and its research sample, which focuses on mining sector companies that meet the sampling criteria. Contributions: This study contributes to the development of accounting and finance literature, particularly regarding investment efficiency, financial statement quality, debt maturity, and litigation risk. The research results can also serve as a consideration for company management in making investment decisions.
THE EFFECT OF GREEN ACCOUNTING, LEVERAGE, AND FIRM SIZE ON SUSTAINABILITY REPORT DISCLOSURE Lulu Ardelia Kholillah; Anita Kusuma Dewi; Fitri Mareta
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3471

Abstract

Purpose: This study examines the effect of green accounting, leverage, and firm size on sustainability report (SR) disclosure among agribusiness companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The study is grounded in legitimacy theory and agency theory. Research Methodology: This quantitative explanatory study uses secondary data from annual reports and sustainability reports. Purposive sampling selected 10 companies and generated 50 initial firm-year observations. Green accounting is measured by the ratio of environmental cost to net profit, leverage by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets, and SR disclosure by the Sustainability Report Disclosure Index (SRDI) based on the applicable GRI Standards. The data were analyzed using pooled multiple linear regression with IBM SPSS Statistics 26. A Cochrane–Orcutt transformation was applied after the initial model indicated autocorrelation. Results: Green accounting has a positive and significant association with SR disclosure (t = 2.594; Sig. = 0.013). Leverage is not statistically significant (t = −0.439; Sig. = 0.663). Firm size has a positive and significant association with SR disclosure (t ≈ 3.87; Sig. < 0.001) and the largest standardized coefficient. The overall model is significant (F = 7.667; Sig. < 0.001), while its explanatory power is moderate, with an Adjusted R² of 0.294. Conclusions: SR disclosure in the sampled companies is more closely associated with environmental-cost intensity and organizational capacity than with debt structure. Limitations: The findings are limited by the small purposive sample, the use of pooled regression for firm-year data, the non-identical coverage of GRI 2016 and GRI 2021 indicators, the positive-net-profit selection criterion, and the absence of an independent coding-reliability test. Contributions: The study contributes sector-specific evidence by operationalizing green accounting through an environmental-cost ratio rather than a disclosure dummy and by identifying implications for managers, investors, and regulators
THE APPLICATION OF FULL COSTING AND COST PLUS PRICING AS THE BASIS FOR COST VOLUME PROFIT PLANNING (A CASE STUDY OF CV AYCHIX CHICKEN AND GEPREK) Leni Berlianti; Lihan Rini Puspo Wijaya; Dewi Zakia; M. Muhayin A Sidik
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3472

Abstract

Purpose: This study evaluates Full Costing and Cost-Plus Pricing as the basis for CVP-based profit planning at CV Aychix Chicken & Geprek, calculating product costs, setting selling prices, and analyzing the cost-price structure. Research Methodology: This study employs using a descriptive quantitative case study, primary and internal company data (January–March 2026) were gathered via observation, interviews, and documentation, then processed in Excel. Analysis covered cost classification, full costing, a 20% target margin cost-plus pricing, and CVP metrics (contribution margin, break-even point, target profit, margin of safety, shutdown point, and degree of operating leverage), grounded in the view that accurate costing supports pricing and profit-planning decisions. Results: Six of nine products had understated actual costs due to incomplete labor and overhead allocation, while three rice-meal products were overstated using retail chicken prices as raw material cost. Full costing yielded unit costs of Rp8,070 (Fried Chicken), Rp8,609 (Geprek without rice), and Rp9,660 (Geprek with rice), with cost-plus pricing (20% margin) giving reference prices of Rp10,858, Rp11,504, and Rp12,766. CVP analysis showed a monthly break-even of 2,013 servings (Rp23,728,613), target volume of 2,416 servings, 55.86% margin of safety, Rp21,140,526 shutdown point, and 1.79 operating leverage. Conclusion: Integrating Full Costing, Cost-Plus Pricing, and CVP reveals cost allocation inaccuracies and price inadequacies as the core managerial issues, not merely low sales volume. Limitations: This single-SME, three-month case study assumed stable sales mix and cost behavior, treated semi-variable labor as fixed, limiting generalizability. Contribution: This study offers an integrated costing-pricing-CVP framework for multi-product food SMEs, identifying both underpricing and overpricing within one business for more comprehensive managerial diagnosis
THE EFFECT OF AUDIT TENURE AND AUDIT OPINION ON AUDIT REPORT LAG MODERATED BY SAK Nurbaiti; Artie Arditha Rachman; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari; Dewi Zakia
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3476

Abstract

Purpose: To analyze the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm, and to analyze the role of Financial Accounting Standards (SAK) in moderating the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm. Research Methodology: This study was conducted at XYZ Public Accounting Firm in Central Jakarta. A quantitative approach was used. Data was collected through documentation in the form of the firm’s internal records. Data analysis was performed using SPSS. Results: Based on a total sample of 30, the multiple linear regression analysis showed that the audit tenure variable (LnX1) had a regression coefficient of -0.862 and a significance value (Sig.) of <0.001, while the audit opinion variable (X2) had a regression coefficient of 0.587 and a significance value (Sig.) of 0.003. Moderation regression analysis of the interaction variable between audit tenure and financial accounting standards (LnX1_Z) yielded a regression coefficient of -0.303 and a significance value (Sig.) of 0.443, whereas the interaction variable between audit opinion and financial accounting standards (X2_Z) yielded a regression coefficient of 0.911 and a significance value (Sig.) of 0.038. Conclusions: The results of the study indicate that auditor tenure and audit opinion simultaneously influence audit report lag, both before and after moderation. Partially, auditor tenure has a negative effect on audit report lag, while audit opinion has a positive effect on audit report lag. Financial Accounting Standards (SAK) do not moderate the effect of auditor tenure on audit report lag. Financial Accounting Standards (SAK) moderate and strengthen the effect of audit opinion on audit report lag. Limitations: This study is limited to private-sector trading companies that are clients of XYZ Public Accounting Firm, with a relatively short observation period spanning from 2021-2024. Contributions: This study provides a theoretical contribution regarding the influence of an auditor’s tenure and audit opinion on minimizing delays in the submission of audit reports, as well as an understanding of the impact of audit opinions on the smoothness of the audit process

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