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INDONESIA
JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Published by CV Warnak Johanna Nusantara
ISSN : -     EISSN : 30898196     DOI : 10.63921
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Jurnal MAEKA (Manajemen, Ekonomi, dan Akuntansi) cakrawarti didedikasikan untuk mempublikasikan penelitian di bidang Manajemen, Ekonomi, dan Akuntansi. Jurnal ini memiliki cakupan yang luas dengan topik-topik yang relevan di bidang Manajemen, Ekonomi, dan Akuntansi diantaranya; Manajemen Sumber Daya Manusia, Manajemen Pemasaran, Manajemen Keuangan, Manajemen Strategik, Manajemen Risiko, Manajemen Pajak, Administrasi Bisnis, Kewirausahaan, Ekonomi Pembangunan, Ekonomi Keuangan Internasional, Akuntansi, dan cakupan relevan lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 402 Documents
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Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan PT Telkom Wilayah Meruya Jakarta Barat: The Influence of Work Motivation and Work Environment on Employee Performance of PT Telkom Meruya Region, West Jakarta Ifaristi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 1 (2024): Desember 2024 - Februari 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i1.10

Abstract

- Performance refers to employee work performance measured against standards or criteria that have been set by the organization, set by the organization. The purpose of this study was to determine the effect of motivation and work environment on the performance of employees of PT Telkom Meruya Region, West Jakarta. The data used is quantitative using primary data through distributing questionnaires to employees of PT Telkom Meruya Region, West Jakarta. The population of this study amounted to 50 respondents using non-probability sampling method using saturated samples. The data that has been collected is then analyzed using SPSS 15.0. The results showed the influence of Motivation and Work Environment on Employee Performance seen from the F value of 20,423 which means F count> F table (20,423> 3.19) and significant at 0.000 <0.05, it can be said that the Motivation and Work Environment variables simultaneously have a positive and significant effect on the Performance of Employees of PT Telkom Indonesia Meruya Region, West Jakarta.
Pengaruh Insentif Dan Motivasi Kerja Terhadap Kinerja Karyawan PT Fotile Electrical Appliance Indonesia Wilayah Jakarta: The Effect of Incentives and Work Motivation on Employee Performance at PT Fotile Electrical Appliance Indonesia in the Jakarta Area Mahfudloh, Aisiyah Annisa; Setyaningsih, Eka Dyah
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 4 (2026): September 2026 - November 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i4.513

Abstract

Fotile Electrical Appliance Indonesia Jakarta Region considers employee performance as an important factor in supporting the achievement of company objectives. Therefore, optimal human resource management is required through the provision of fair incentives and the enhancement of work motivation. This study employs a quantitative research method with a survey approach. The population of this study consists of all employees of PT. Fotile Electrical Appliance Indonesia, with a total of 51 respondents selected using a saturated sampling technique. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination with the assistance of SPSS Statistics 25 software. The results of the study indicate that incentives partially have a positive and significant effect on employee performance. Work motivation also has a positive and significant effect on employee performance. Simultaneously, incentives and work motivation have a significant effect on employee performance at PT. Fotile Electrical Appliance Indonesia Jakarta Region. These findings indicate that appropriate incentive provision and increased work motivation can optimally improve employee performance.
Analisis Tingkat Kepuasan Karyawan Terhadap Lingkungan Kerja Di PT Qualis Indonesia Dengan Metode Customer Satisfaction Index : Analysis of Employee Satisfaction Levels with the Work Environment at PT Qualis Indonesia Using the Customer Satisfaction Index Method Hidayah, Nurul; Hastasari, Ratih
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 4 (2026): September 2026 - November 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i4.514

Abstract

This study aims to analyze the level of employee satisfaction toward the work environment at PT Qualis Indonesia using the Customer Satisfaction Index (CSI) method. Employee satisfaction is an important factor that influences productivity, loyalty, and organizational performance. The work environment, which includes physical and non-physical aspects, plays a strategic role in shaping employee satisfaction. The research method used is a descriptive quantitative approach with primary data obtained through the distribution of questionnaires to employees of PT Qualis Indonesia. The number of respondents in this study was 67 employees from operational and administrative divisions. The data analysis technique was conducted by calculating the Customer Satisfaction Index (CSI) to determine the overall level of employee satisfaction and to identify work environment attributes that most influence satisfaction. The results of the study indicate that the level of employee satisfaction toward the work environment at PT Qualis Indonesia falls into the satisfied category. However, several work environment attributes still need improvement, particularly related to work facilities, workload, and internal communication. The results of this study are expected to serve as evaluation material for management in improving the quality of the work environment and as a reference for future research related to measuring employee satisfaction using the CSI method.
Pengaruh Kepimimpinan Situasional dan Lingkungan Kerja terhadap Kinerja Karyawan pada Yayasan Memajukan Ilmu dan Kebudayaan Jakarta Barat: The Influence of Situational Leadership and Work Environment on Employee Performance at the West Jakarta Foundation for the Advancement of Science and Culture Clarissa, Elsa; Rani, Rani
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 4 (2026): September 2026 - November 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i4.515

Abstract

The research background highlights the importance of leadership that can adapt to situations and a conducive work environment in enhancing employee productivity and effectiveness. This study aims to examine the influence of Situational Leadership and Work Environment on Employee Performance at Yayasan Memajukan Ilmu dan Kebudayaan in West Jakarta. The research method used is quantitative associative with data collection techniques through observation, questionnaires, and documentation. The population in this study consists of all employees of the foundation, with a sample of 65 respondents selected using a saturated sampling technique. Data analysis was conducted using multiple linear regression assisted by SPSS version 28. The results show that Situational Leadership and Work Environment have both partial and simultaneous positive and significant effects on Employee Performance. The coefficient of determination (R²) value of 83.5% indicates that both variables dominantly explain Employee Performance. These findings provide recommendations for the foundation to continuously develop flexible leadership styles and create a supportive work environment to sustainably improve employee performance
Pengaruh Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT Newton Education Center: The Effect of Motivation and Work Discipline on Employee Performance at PT Newton Education Center Anindya, Olvy; Rahman, Aan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 4 (2026): September 2026 - November 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i4.516

Abstract

PT Newton Education Center is a manpower agency company focused on providing and placing professional workers. This study aims to analyze the influence of motivation and work discipline on employee performance, both partially and simultaneously. The study used a quantitative approach with multiple linear regression analysis and data processing using SPSS version 27. The sampling technique used non-probability sampling with a saturated sample method of 40 respondents. Data were obtained through observation, questionnaires, and literature review. The results showed that: (1) motivation does not have a positive and significant partial effect on employee performance, with a calculated t-value of 1.234 < t-table 2.026 and a significance value of 0.225 > 0.05; (2) work discipline has a positive and significant partial effect on employee performance, with a calculated t value of 5.853 > t table 2.026 and a significance value of 0.001 < 0.05; and (3) motivation and work discipline have a positive and significant simultaneous effect on employee performance, with a calculated F value of 43.395 > F table 3.252 and a significance value of 0.001 < 0.05.
Analisis Penentuan Harga Jual Dengan Metode Variable Costing dan Activity Based Costing Bakso BG Laka Laka: Analysis of Selling Price Determination Using Variable Costing and Activity Based Costing Methods for BG Laka Laka Meatballs Sany, Shafiliah; Farahdillah, Amanda Putri; Agusari, Amanda; Andini, Risma
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.94

Abstract

This article analyzes the calculation using variable costing and activity based costing methods on the selling price of products at Bakso BG Laka-Laka UMKM. This study uses descriptive qualitative data collection methodology and techniques, focusing on data and information from the owner of Bakso BG Laka-Laka UMKM, using journals as references, and documentation as research documents. The results of the study indicate that activity based costing is more accurate than variable costing, because activity based costing provides a more comprehensive approach by adjusting raw material costs based on business activities, while variable costing only focuses on direct production costs. This study recommends the most efficient and effective method for determining product selling prices, increasing the efficiency of price measurement and business profitability. In addition, it also functions as a reference for other UMKM actors in making the right decisions regarding product selling prices
Analisis Harga Pokok Produksi dan Harga Pokok Penjualan pada Ken Jus and Drink Berbasis Metode Full Costing: Analysis of Production Cost and Sales Cost at Ken Jus and Drink Based on the Full Costing Method Putri, Amelia; Sari, Anggun Indah; Rahmah, Fatya; Fadia, Hana’; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.95

Abstract

This article aims to analyze the impact of calculating Production Costs (HPP) and Sales Costs (HPPj) on profit from sales made by Ken Jus and Drink UMKM by applying the full costing method. Many UMKM actors still face difficulties in setting the right selling price due to a lack of comprehensive understanding of production costs. The full costing method is applied in this study to find all cost components, both direct and indirect, that play a role in the production process. This study uses a descriptive quantitative approach by collecting data through direct interviews with business owners and journals as references. The findings of this study indicate that the use of the full costing method provides a clearer picture of the cost structure and can be used as a more accurate basis for determining selling prices and measuring profits from sales. Thus, this method plays a role in making more efficient financial decisions for UMKM.
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing: Penetapan Harga Jual Produk UKM Es Teh Aur: Calculation of Production Cost Using the Full Costing Method: Determining the Selling Price of Aur Ice Tea SME Products Afriani, Naira; Sumantri, Rahmanita; Hasdiyanti, Rizki; Ramadhani, Shefira
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.101

Abstract

This study aims to analyze the calculation of production costs using the full costing method: determining the selling price of (UKM) Es Teh Aur products. In an increasingly competitive beverage industry, accurate pricing is crucial to ensure profitability and business sustainability. The full costing method includes all production costs, both variable and fixed, providing a more comprehensive view of total expenses incurred. This research adopts a descriptive quantitative approach with purposive sampling conducted at UKM Es Teh Aur during the April 2025 period. Data were collected through direct observation and interviews. The analysis results indicate a significant difference between the company's cost of production calculation and the full costing method, with a discrepancy of IDR 200,000. The selling price calculated using the full costing method is also higher than the company's set price. These findings emphasize that the full costing method offers a more accurate basis for determining selling prices, helping to maximize profits and maintain product competitiveness
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada UMKM Es Teh Solo Cabang Cidodol: Analysis of Production Cost Calculation Using the Full Costing Method at the Cidodol Branch of Es Teh Solo MSME Setiawati, Erika Sabilla Atta; Eka Helmalia, Dea; Luthpiyatunnisa, Luthpiyatunnisa; Tamara, Meri; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.107

Abstract

Most MSME actors still use simple methods in calculating the cost of production (HPP), resulting in a high potential for inaccuracies in determining costs and selling prices. UMKM Es Teh Solo Branch Cidodol is an example of a business that has not fully implemented cost accounting methods. The purpose of this research is to analyze the application of the full costing method in calculating the cost of production (HPP) at UMKM Es Teh Solo Branch Cidodol. This research employs a qualitative approach, where data is collected through interviews and documentation. The findings indicate that there is a difference between the HPP calculation according to the business owner and the calculation based on the full costing method. The HPP according to the owner is IDR 2,911 per cup, while based on the full costing method it is IDR 2,941 per cup. This difference is caused by variations in the grouping and recording of costs, where the full costing method includes all components of costs comprehensively, such as raw material costs, direct labor, fixed overhead, and variable overhead. Thus, the more accurate calculation results can be demonstrated through the full costing method and can serve as a stronger basis for business decision-making and pricing
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Konveksi Gapions Productions: Analysis of Production Cost Calculation Using the Full Costing Method at Gapions Productions Convection Rabbani, Afghan; Fakha Sari, Nisya Putri; Izzati , Nurul; Islami, Sesa Diah; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.117

Abstract

Gapions Productions is a convection company that produces clothes. The purpose of this research is to analyze the cost of goods manufactured at Gapions Productions Convection using the full costing procedure. The variable of this research is the cost of goods at Gapions Productions Convection using the full costing procedure. The subject of the author's research is the owner of Gapions Productions Convection. The main focus of this analysis is related to the initial price of goods. Gapions Productions by using the full costing method. Data is collected through documentation and interview process. Data analysis techniques are carried out through qualitative descriptive analysis methods. By examining the results, it can be determined that the total production cost calculated using the full costing method accurately for 1,100 pieces of clothes at Gapions Productions Convection is Rp 46,200,000.00 with a cost of goods per piece of clothes of Rp 42,000/piece.

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