cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
R.Gesah Mukti Prabowo
Contact Email
jamanta.unita@unita.ac.id
Phone
+628161358345
Journal Mail Official
jamanta.unita@unita.ac.id
Editorial Address
Fakultas Ekonomi Prodi Akuntansi Jln. Ki Mangun Sarkoro Beji- Tulungagung
Location
Kab. tulungagung,
Jawa timur
INDONESIA
JAMANTA
Published by Universitas Tulungagung
ISSN : -     EISSN : 28277694     DOI : https://doi.org/10.36563/jamanta_unita.v1i1.417
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal ini penyebarluasan hasil penelitian (diseminasi), Analisis putusan maupun kajian ilmiah dari mahasiswa bersama pembimbingnya (corresponding author) yang dikelola oleh mahasiswa Fakultas Ekonomi program prodi Akuntansi, Universitas Tulungagung. JAMANTA diterbitkan 2 (dua) kali dalam setiap tahunnya pada bulan Juli dan Desember. Jurnal Mahasiswa Ekonomi Akuntansi diharapkan menjadi jurnal ilmiah dan berkaitan pada penelitian-penelitian Akuntansi oleh seluruh mahasiswa Akuntansi . Jurnal JAMANTA ini mempublikasikan artikel-artikel kontemporer mengenai akuntansi dari sebuah analisis kasus, jurnal ini diterbitkan dalam Bahasa Indonesia dalam versi online.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "vol. 4 no. 1 (2024)" : 6 Documents clear
ENHANCING COST ACCURACY AND PRICING DECISIONS THROUGH ACTIVITY-BASED COSTING: EVIDENCE FROM A SMOKED SKIPJACK TUNA PROCESSING ENTERPRISE IN INDONESIA Tessa Cantika Dwi Prasetyo; Anisa Restuti; Triska Wahyuningtyas
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1087

Abstract

Accurate production cost estimation is essential for supporting pricing decisions and maintaining business competitiveness, particularly in small-scale fisheries processing enterprises. However, many micro and small enterprises continue to rely on conventional costing methods that inadequately allocate manufacturing overhead, resulting in less reliable cost information for managerial decision-making. This study addresses this gap by evaluating the application of Activity-Based Costing (ABC) to improve the accuracy of production cost calculation in a smoked skipjack tuna processing enterprise. The objective of this study was to assess the effectiveness of the ABC method in determining the cost of production and its implications for pricing decisions. A quantitative descriptive research design was employed using primary data collected from Ikan Tongkol Asap Bu Tutik, a smoked skipjack tuna processing enterprise located in Karangtalun Village, Tulungagung Regency, Indonesia. Data were obtained through direct observation, in-depth interviews, and discussions with the business owner. The data were analyzed using the Activity-Based Costing approach by identifying production activities, determining cost drivers, establishing activity cost pools, and allocating manufacturing overhead based on actual resource consumption. The findings indicate that the total production cost was Rp580,000 for 60 bundles of smoked skipjack tuna, resulting in a production cost of Rp9,667 per bundle. With a selling price of Rp15,000 per bundle, the enterprise achieved a gross profit of Rp5,333 per bundle and a profit margin of 35.55%. The findings demonstrate that Activity-Based Costing provides more accurate and transparent cost information, thereby supporting better pricing decisions, improving cost management, and enhancing managerial decision-making in fisheries-based micro and small enterprises.
THE IMPACT OF FACTORY OVERHEAD COST ALLOCATION ON PRODUCTION COST AND PRICING DECISIONS: EVIDENCE FROM AN INDONESIAN CULINARY SME Nikmatul Rofi'ah; Vera Rahmadia; Nihayatus Sa'adah
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1106

Abstract

Accurate production cost information is essential for small and medium-sized enterprises (SMEs) to establish appropriate selling prices and maintain profitability. However, many culinary SMEs continue to rely on simple costing practices that emphasize direct materials and direct labor while giving insufficient attention to factory overhead costs. This study addresses this gap by examining how factory overhead cost allocation influences production cost determination and pricing decisions in an Indonesian culinary SME. The study aims to evaluate the production costing practices of Queen Risoles and assess their implications for selling price determination. A qualitative case study approach was employed, using primary data collected through direct observation, interviews, and documentation of production costs. The data were analyzed descriptively by identifying production cost components, calculating unit production costs, and evaluating the resulting selling price using a cost-plus pricing approach. The findings indicate that production cost determination should incorporate direct materials, direct labor, packaging, and factory overhead. Based on the company's reported calculation, the total production cost for 100 mayonnaise risoles was IDR 258,000, resulting in a reported unit production cost of IDR 2,580. Applying a 30% target profit margin resulted in a selling price of IDR 3,354 per unit. The findings suggest that systematic factory overhead allocation can improve cost accuracy and provide a more reliable basis for pricing decisions. Practically, the study highlights the importance of strengthening cost accounting practices among culinary SMEs to support profitability and sustainable pricing decisions.  
BREAK-EVEN POINT ANALYSIS AS A STRATEGIC TOOL FOR PROFIT PLANNING: EVIDENCE FROM UD TERASSUSU Nava Nurlita; Khurin Wahyuni; Rohany Sukma
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1108

Abstract

Profit planning is essential for micro, small, and medium enterprises (MSMEs) to maintain business sustainability and manage the relationship between sales, costs, and profitability. However, previous Break-Even Point (BEP) studies have predominantly examined larger firms or different business sectors, while empirical evidence concerning the application of BEP analysis to small beverage enterprises remains limited. This study aims to determine the Break-Even Point and evaluate its implications for profit planning at UD. Terasusu.mona12, a beverage MSME in Trenggalek, Indonesia. A quantitative descriptive case-study approach with an ex post facto design was employed using operational and financial data for December 2023. Data were collected through observation, interviews, and documentation. The analysis comprised contribution margin, contribution margin ratio, Break-Even Point, and Margin of Safety calculations. Based on the corrected cost calculations, total sales amounted to IDR 3,720,000, while total variable costs reached IDR 3,135,000 and fixed costs amounted to IDR 1,100,000. Consequently, the contribution margin was IDR 585,000, resulting in an operating loss of IDR 515,000. The weighted contribution margin ratio was 15.73%, producing a break-even sales level of approximately IDR 6.99 million, substantially above actual sales. The findings indicate that the company had not reached its break-even position during the study period. These results imply that BEP analysis can provide a practical basis for setting sales targets, controlling costs, and improving profit-planning decisions in MSMEs.
ASSESSING OPERATIONAL CONSTRAINTS AND THEIR EFFECTS ON LABOR PRODUCTIVITY: EVIDENCE FROM LAUNDRY SMES IN TULUNGAGUNG, INDONESIA Windu Suryajiwo; Aldi Widya Saputra; Anwar Fauzan Susanto; Bayu Prastyaning Aji Pradana
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1116

Abstract

Laundry micro, small, and medium enterprises (MSMEs) play an important role in meeting the growing demand for time-efficient household services in Tulungagung, Indonesia. However, operational inefficiencies in laundry services may limit labor productivity, particularly during the ironing and packaging processes. Although productivity in MSMEs has been widely discussed, limited studies have specifically examined operational constraints and their implications for labor productivity in small-scale laundry businesses. This study aims to assess operational constraints affecting labor productivity in laundry MSMEs in Tulungagung, Indonesia, with particular emphasis on the packaging process. A descriptive research approach was employed using primary and secondary data. Primary data were obtained through direct field observations and interviews with laundry operators, while secondary data were used as supporting information. The analysis focused on the work process, human resource requirements, work systems, equipment utilization, and work-related fatigue. Productivity-related activities were classified into productive, effective, and non-value-adding activities, and descriptive analysis was applied to identify operational constraints and productivity-related inefficiencies. The findings indicate that inefficient workstation layout, repeated movements to retrieve garments and packaging materials, limited accessibility of supporting equipment, electricity interruptions, limited flexibility of ironing equipment, and physical fatigue are the main operational constraints. These conditions increase unnecessary movements and physical workload and may reduce the efficiency of working time. The study contributes practical insights for laundry MSMEs by emphasizing workstation reorganization, improved equipment accessibility, better work organization, and measures to minimize operational disruptions as potential strategies for improving labor productivity.
STRENGTHENING OPERATIONAL PERFORMANCE THROUGH MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM A MODERN COFFEE SHOP Mellisa Agustin Susanto; Dewanika Nega Riyana; Natasya Yudhiani Putri; Sisilia Margaretha
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1117

Abstract

Micro, Small, and Medium Enterprises (MSMEs) require effective management accounting practices to improve operational efficiency and ensure business sustainability. However, many small businesses continue to rely on conventional accounting records and have not fully integrated management accounting functions into managerial decision-making. This study aims to examine the implementation of management accounting practices at Warkop Masa Kini by focusing on three managerial functions: control, cost calculation, and planning. A qualitative research approach was employed using primary data collected through unstructured interviews with the business owner, direct observations, and document analysis. The data were analyzed using an interactive analysis model consisting of data collection, data reduction, data presentation, and conclusion drawing. The findings reveal that Warkop Masa Kini has implemented management accounting practices through standardized production control, systematic identification of raw material, labor, manufacturing overhead, and non-production costs, as well as strategic business planning supported by market research and social media marketing. Although these practices remain relatively simple and are primarily based on conventional financial records, they provide essential information for operational control, pricing decisions, cost management, and business planning. The study highlights the practical importance of integrating management accounting functions into the daily operations of MSMEs to improve managerial decision-making and operational performance. The findings also contribute to the management accounting literature by demonstrating how basic accounting practices can support business sustainability and competitiveness in small food and beverage enterprises.
RESPONSIBILITY ACCOUNTING AND MANAGERIAL PERFORMANCE EVALUATION: A QUALITATIVE STUDY OF A FOOD AND BEVERAGE ENTERPRISE Fadilah Khoirunnisa; Reza Sukma Dara Yuniar; Jihan Salma Auliya' Desna
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1137

Abstract

Responsibility accounting has become an essential management control tool for evaluating managerial performance by assigning accountability for controllable costs. However, its implementation in many small and medium-sized enterprises (SMEs), particularly in evaluating cost responsibility centers, remains limited. This study aims to examine the implementation of responsibility accounting as a managerial tool for evaluating the performance of the cost responsibility center at DMR Pull Tea Shop, a food and beverage enterprise. A qualitative research approach was employed using semi-structured interviews as the primary data collection method, supported by an analysis of the company's accountability reports. The collected data were analyzed descriptively to identify patterns related to budgeting practices, cost control, and managerial performance evaluation. The findings indicate that DMR Pull Tea Shop has implemented the fundamental principles of responsibility accounting through systematic accountability reporting and comprehensive documentation of operational expenditures. These practices enable management to monitor controllable costs, verify financial transactions, evaluate operational efficiency, and support informed managerial decision-making. Although the existing responsibility accounting system has not yet incorporated formal budget variance analysis or comprehensive performance indicators, it provides a practical foundation for strengthening managerial accountability and evaluating cost center performance. This study contributes to the management accounting literature by demonstrating how responsibility accounting can be effectively implemented in SMEs as a management control mechanism. Practically, the findings offer insights for SME managers seeking to improve financial accountability, operational efficiency, and performance evaluation through structured responsibility accounting practices.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026) Vol. 5 No. 2 (2025) Vol. 5 No. 1 (2025) Vol. 4 No. 2 (2024) Vol. 4 No. 1 (2024) Vol. 3 No. 2 (2023) Vol. 3 No. 1 (2023) Vol. 2 No. 2 (2022) Vol. 2 No. 1 (2022) Vol. 1 No. 2 (2021) Vol. 1 No. 1 (2021) More Issue