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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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Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Et Veteran Pizza Pondok Aren : Analysis of Production Cost Calculation Using the Full Costing Method at Et Veteran Pizza Pondok Aren Azzahra, Fatimah; Rahmadhani, Tania; Novarianti, Shinta; Albidayah, Rangga Rayhan; 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.v1i4.119

Abstract

Determining selling prices and preserving MSMEs' competitiveness depend heavily on accurate Cost of Goods Sold (COGS) calculations. Using a qualitative methodology, this study examines how Et Veteran Pizza Pondok Aren calculates COGS using the complete costing technique. Data was collected through documentation, interviews with business owners, and observations. The results show that the total production cost according to the business owner is IDR 31,660,000 for 1,200 pizza units with COGS per unit of IDR 26,000, while the full costing calculation produces a total cost of IDR 31,921,458 and COGS per unit of IDR 27,000. The difference of IDR 1,000 per unit is due to the internal method not including equipment depreciation costs as fixed overhead. The full costing method supporting the determination of the selling price and financial management more better with accurate calculation. The application of this method can improve the efficiency and competitiveness of MSME products. Further research is recommended to assess the long-term impact of this method on business profitability
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Warung Boci Raos Teh Een: Analysis of Production Cost Calculation Using the Full Costing Method at Boci Raos Teh Een Food Stall Nurfitri, Alaisyah; Saputra, Bhagassuci Aji; Aidillah, Dhita; Octaviana, Lisna
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.v1i4.121

Abstract

This study aims to analyze how Warung Boci Raos Teh Een calculates the cost of production using the full costing approach. The full costing method provides a complete picture of the total costs incurred in the production process, which includes all aspects of production costs, both fixed costs and variable costs. This study uses a qualitative descriptive methodology, where data is collected through documentation, interviews, and observations. In contrast to the calculation approach used by the shop, the research findings state that the full costing method produces more accurate production cost information. Warung Boci Raos Teh Een can improve the effectiveness of cost management and set selling prices strategically with more accurate calculations. It is hoped that small business actors can use this study as a guide to create a pricing strategy based on a comprehensive cost analysis. Based on the analysis using the full costing method, the total production cost in March 2025 was IDR 49,865,000 for 3,000 servings, so the cost per serving was IDR 17,000 (rounded). On the other hand, the internal business calculation only showed a total production cost of IDR 46,565,000, which made the cost of production of 1 serving of baso aci reach IDR 16,000 (rounded). The difference of IDR 1,000 per serving shows that the full costing method produces more accurate and comprehensive calculations, and can be used as a more appropriate reference in determining selling prices and making business decisions in the future.
Analisis Perhitungan Biaya Standar Guna Meningkatkan Efisiensi Biaya Produksi Pada Konveksi Legging : Analysis of Standard Cost Calculations to Improve Production Cost Efficiency in Legging Manufacturing Pane , Daniella Firstalina; Marliana, Rina; Sirait, Rowendy Tua; Balqisz Maritza, Siti; 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.v1i4.122

Abstract

This study was conducted to analyze the use of standard costs as a means to increase efficiency in production costs in the legging convection business. The background of this study is the inefficiency of its costs caused by waste of raw materials, use of working hours that exceed the limit, and an increase in factory overhead costs. The method approach chosen is qualitative research with a case study technique. Primary data was obtained through direct interviews with the owner of the convection business, while secondary data was collected through observation and documentation of the production process. The findings of the study indicate that there is a significant difference between standard costs and actual costs, which is IDR 11,000 for each product unit. The standard cost for each legging unit is recorded at IDR 50,000, while the actual cost reaches IDR 61,000. This inefficiency, if multiplied by the number of products produced each day of 100 units, will result in a waste of IDR 1,100,000 in a day or around IDR 27,500,000 in a month. These results indicate that the application of a standard cost system can provide a clear picture of the production cost structure, identify sources of waste, and play a role in increasing operational efficiency. Therefore, standard costs can be used as an effective cost control tool in convection production management
Pengaruh Ulasan Produk Dan Kepercayaan Konsumen Terhadap Keputusan Pembelian Pada Marketplace Shopee: The Influence of Product Reviews and Consumer Trust on Purchasing Decisions on the Shopee Marketplace Kusuma, Aulia Amanah; Murniyati
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.v2i1.158

Abstract

In an increasingly fierce marketplace competition, purchase decisions are influenced by product reviews and consumer trust. This study aims to analyze the influence of product reviews and consumer trust on purchase decisions on  the Shopee marketplace. With a quantitative approach sourced from data from 50 respondents, shopee users are active and have shopped by looking at product reviews and testing with multiple linear regression. The results showed that product reviews had no significant effect on the purchase decision with a t-count score (0.459 < 2.012) and a significance value of 0.000 < 0.05, so that HO1 was accepted, Ha1 was rejected. while consumer confidence had a significant effect on purchase decisions with a t-count score (6.795 > 2.012) and a significance value of 0.000 < 0.05, thus, HO2 was rejected, Ha2 was accepted. In addition, simultaneously product reviews and consumer trust affect purchase decisions on Shopee with a value of f calculated (25,737 > 3.20). This finding states that the importance of consumer trust in a decision-making, Shopee also needs to increase consumer trust through original and informative reviews, as well as highlighting quality reviews with photos or videos.
Pengaruh Lingkungan Kerja Dan Disiplin Kerja Terhadap Produktivitas Karyawan Untuk Mendukung Keberlanjutan PT. Prabu Mitra Teknik: The Influence of Work Environment and Work Discipline on Employee Productivity to Support the Sustainability of PT. Prabu Mitra Teknik Putra, Syafihadi Baiki; 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.v1i4.173

Abstract

 This study aims to determine the influence of the work environment and work discipline on employee productivity at PT Prabu Mitra Teknik. This study uses an associative quantitative approach with 55 employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression tests with the help of SPSS version 23 software. The results of the analysis show that partially, the work environment does not have a significant effect on employee productivity. This is indicated by the t-count value of 1.539 < t-table 2.007 and a significance value of 0.130 > 0.05. On the other hand, work discipline has a positive and significant effect on employee productivity, with a t-count value of 5.450> t-table 2.007 and a significance value of 0.000 <0.05. Meanwhile, simultaneously, the work environment and work discipline together have a significant effect on employee productivity. This is supported by the Fcount value of 25.180 > Ftable 3.17 and a significance of 0.000 < 0.05. Thus, it can be concluded that work discipline is a dominant factor in increasing employee productivity, while the work environment has not shown a significant influence partially. Therefore, companies are advised to focus more on strengthening the culture of discipline and continue to evaluate the conditions of the work environment in order to create optimal synergy in supporting productivity.
Analisis Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Periode 2020-2024: Analysis of the Effect of Current Ratio and Debt to Equity Ratio on Return on Assets in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange for the Period 2020-2024 Zildanis, Zahra; Nurhadi, Nurhadi; Hadi, Seno Sudarmono
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.174

Abstract

Abstracts - This study aims to analyze the influence of the current ratio and debt to equity ratio on return on assets in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The population in this research consists of 37 transportation and logistics companies. The data used is secondary data obtained from the companies' financial statements for the 2020–2024 period. The sampling technique used is purposive sampling, where samples are selected based on specific criteria determined by the researcher, resulting in 10 companies being chosen as research samples. The results of the study show that: (1) the current ratio has a partially significant effect on return on assets, indicated by a t-value of (3.594 > 2.010); (2) the debt to equity ratio has no significant partial effect on return on assets, with a t-value of (0.067 < 2.010); and (3) the current ratio and debt to equity ratio simultaneously have a significant effect on return on assets, as shown by an F-value of (6.753 > 3.195) in transportation and logistics companies listed on the IDX during the 2020–2024 period.
Pengaruh Disiplin Dan Motivasi Kerja Terhadap Peningkatan Kinerja Pegawai Fakultas Ilmu Keolahragaan Dan Kesehatan Universitas Negeri Jakarta: The Influence of Discipline and Work Motivation on Improving Employee Performance at the Faculty of Sports Science and Health, Jakarta State University Purwati, Purwati; 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.v1i4.177

Abstract

The research was conducted at the Faculty of Sports and Health Sciences, State University of Jakarta. This study aims to examine the influence of discipline and work motivation on employee performance at FIKK UNJ both partially and simultaneously, in order to support the improvement of organizational effectiveness and productivity. The approach used was quantitative with the survey method, data was collected from 53 respondents through questionnaire deployment and analyzed using multiple linear regression techniques with the help of SPSS software version 25. The results of the research on the discipline variable had a partial significant effect on employee performance with a calculated value of 4,581 > a table of 2,007 and a significant of 0.000 < 0.05, then the first hypothesis (H1) was accepted. The work motivation variable had a partial significant effect on employee performance with a calculated value of 7,899 > 2,007 and a significant of 0.000 < 0.05, then the second hypothesis (H2) was accepted. The variables of discipline and work motivation had a simultaneous significant effect on employee performance with a calculated value of 126,781 > a table of 3.18 and a significant value of 0.000 < 0.05, then the third hypothesis (H3) was accepted. Based on the results of the R-Square coefficient of determination test (R2), it is known that 83.5% of the bound variables, namely employee performance, can be influenced by independent variables, namely discipline and work motivation. While the remaining 16.5% was influenced by other variables that were not studied in this study
Pengaruh Work Life Balance dan Stres Kerja Terhadap Turnover Intention PT. Multi Alfa Mandiri Kota Tangerang: The Effect of Work-Life Balance and Work Stress on Employee Turnover Intention at PT. Multi Alfa Mandiri, Tangerang City Putri, Dian Triana; Nurhadi; Hadi, Seno Sudarmono
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.178

Abstract

This study aims to examine the simultaneous influence of Work-Life Balance and Job Stress on Employee Turnover Intention at PT. Multi Alfa Mandiri, Tangerang City. The population consists of employees at PT. Multi Alfa Mandiri, Tangerang City, with a sample size of 50 respondents using saturated sampling technique. This research employs a quantitative approach, collecting data through questionnaires supported by secondary data. Data analysis was conducted using multiple linear regression. The results indicate that partially, Work-Life Balance (X1) has a significant effect on Turnover Intention with a t-value of 4.640 > t-table 2.012 and sig. 0.000 < 0.05. Job Stress (X2) also has a significant effect with a t-value of 4.161 > t-table 2.012 and sig. 0.000 < 0.05. Simultaneously, Work-Life Balance and Job Stress significantly influence Turnover Intention with an F-value of 117.181 > F-table 3.20. The R Square value of 83.3% shows that both variables collectively affect Turnover Intention, while the remaining 16.7% is influenced by other factors not examined in this study
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Giri Artha Sejahtera Jakarta Barat : The Effect of Compensation and Work Discipline on Employee Performance at PT Giri Artha Sejahtera, West Jakarta Prasetio, Aldian Dwi; Ruminta, Darkiman; Akbar, Dudi Duta
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.v1i4.179

Abstract

PT Giri Artha Sejahtera is a national company engaged in driving schools and has implemented competency-based training and certification for its management. This study aims to determine the effect of compensation and work discipline both partially and simultaneously on employee performance. The type of research data used is quantitative research using multiple linear regression model data analysis methods and data processed using SPSS. The sampling technique used is saturated sampling. The data sources used are primary data such as observation and distributing questionnaires. While secondary data is literature study through book and journal sources. The results of this study prove that compensation does not have a positive and significant effect partially on employee performance. The work discipline variable has a positive and significant effect partially on employee performance, and the compensation and work discipline variables have a positive and significant effect simultaneously on employee performance. Based on the results of the R-Square determination coefficient test (R2) compensation and work discipline have an effect of 62%.
Analisis Pengaruh Capital Adequacy Ratio, Biaya Operasional dan Pendapatan Operasional Terhadap Return On Asset Perbankan Periode 2021- 2024 : Analysis of the Effect of Capital Adequacy Ratio, Operating Costs, and Operating Income on Return on Assets in Banking for the Period 2021-2024 Putri, Alviani Rahmanda; 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.v1i4.182

Abstract

This study aims to analyze the influence of the Capital Adequacy Ratio (CAR) and Operating Expenses to Operating Income (BOPO) on Return On Assets (ROA) in the banking sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the financial statements of 28 main-board banks, which were then analyzed using quantitative statistical methods and quantile regression with the assistance of SPSS version 27. The results of the study indicate that, partially, CAR has a positive and significant effect on ROA, particularly at the median (q=0.5) and upper quantiles (q=0.75), while BOPO does not have a significant effect on ROA across all tested quantiles. The Pseudo R-squared value of 0.171 indicates that the model explains 17.1% of the variation in ROA, with the remaining variation accounted for by other variables outside the model. These findings suggest that although CAR plays an important role in enhancing bank profitability, operational efficiency factors such as BOPO need to be re-examined in the context of their impact on ROA. Further research is recommended by incorporating additional variables to obtain a more comprehensive understanding

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