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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 183 Documents
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Pengaruh Motivasi, Disiplin Kerja dan Kompensasi Terhadap Kinerja Karyawan Pada CV Tiga Putra Jaya Hasibuan, Mediana; Yusuf, Faif
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.54

Abstract

This study aims to analyze the influence of motivation, work discipline, and compensation on employee performance on CV Tiga Putra Jaya. In the competitive business world, employee performance is a key factor in determining the success of a company. Motivation, work discipline, and compensation are important variables that can affect individual productivity and performance in an organization. This study uses a quantitative method with a descriptive approach. Data was collected through a questionnaire distributed to 32 CV employees. Tiga Putra Jaya. Data analysis was carried out using multiple linear regression with the help of SPSS version 27 software. The results of the study show that motivation, work discipline, and compensation have a positive and significant effect on employee performance, both partially and simultaneously. Work discipline has the most dominant influence, followed by motivation and compensation. Based on the determination coefficient test, the variables of motivation, work discipline, and compensation simultaneously affected employee performance by 63%, while 37% were influenced by other factors outside this study. This research is expected to contribute to the development of human resource management strategies, especially in improving employee motivation and work discipline through a fair and transparent compensation program
Analisis Pengaruh Rasio Likuiditas, Rasio Solvabilitas, dan Efisiensi Operasi Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2019-2023) Nainggolan, Carolina Marisi Mora
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.49

Abstract

This study aims to understand how these factors can provide a comprehensive picture of the stability and effectiveness of financial management in the manufacturing sector which has an important role in the national economy. This study uses a descriptive quantitative method, research data in the form of annual financial statements from 10 selected manufacturing companies using purposive sampling techniques. The analysis was carried out through the panel data regression method, and with classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model. This study uses indicators such as current ratio (Liquidity Ratio), debt to equity ratio (Solvency Ratio), total asset turnover (Operating Efficiency), and return on asset (Financial Performance). The results of the study show that in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period, the Liquidity Ratio, Solvency Ratio, and Operating Efficiency partially have a significant effect on Financial Performance. This is shown by the p-values of 0.025, 0.033, and 0.015, respectively, which are smaller than the alpha 0.05. Simultaneously, the F-calculation test of 8.362 with a p-value of 0.015 also confirms that the three independent variables together have a significant influence on the company's Financial Performance
Pengaruh Beban Kerja Dan Lingkungan Kerja Terhadap Turnover Karyawan Di PT Tunas Toyota Cakung Kusmawan, Novit Ari; Warsono; Syabrinildi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.50

Abstract

PT Tunas Toyota Cakung understands that there are imperfections in the company's performance caused by declining productivity and high employee turnover in several production lines. This can interfere with the business in achieving the company's goals in accordance with the company's vision and mission. The purpose of this study is to find out whether the influence of workload and work environment on  employee turnover in the workshop division of PT Tunas Toyota Cakung. This study uses quantitative data with data collection carried out by distributing questionnaires to 50 respondents of PT Tunas Toyota Cakung. The sampling technique in  this study is a saturated sample, where all populations are used as a sample of 50 respondents. This study uses several tests, namely the data quality test, the classical assumption test, the hypothesis test, and the last one there is the determination coefficient (R2) test. The results of the test were found that simultaneously the workload and work environment on  employee turnover in the workshop division of PT Tunas Toyota Cakung with a value of Fcalung (42,462) > Ftabel (3,195), while in the partial variable test, the significance value of the workload variable <0.001<0.05 and the work environment was 0.023<0.05 which means that these two variables had a significant effect on turnover employees in the workshop division of PT Tunas Toyota Cakung..
Pengaruh Motivasi Kerja dan Masa Kerja Terhadap Efektivitas Kinerja Karyawan Rumah Sakit Bhakti Kartini Yuliani, Dewi; Hastasari, Ratih
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.52

Abstract

Supportive work motivation can improve employee performance, while a longer length of service can enhance experience and skills. The combination of good work motivation and a long service duration synergistically improves employee performance effectiveness. This study aims to analyze the effect of work motivation and length of service on the effectiveness of employee performance at Bhakti Kartini Hospital. The research method used is a quantitative statistical approach with multiple linear regression techniques and hypothesis testing, namely the T-test and F-test. The sample size consists of 133 respondents, using a probability sampling technique, specifically simple random sampling. The results of this study indicate that work motivation has a partial effect on employee performance effectiveness with a t-value of 2.958 > T-table 1.987 and a significance value of 0.004 < 0.05. Length of service also has a partial effect on employee performance effectiveness with a T-value of 4.831 > T-table 1.987 and a significance value of < 0.001 < 0.05. Meanwhile, both work motivation and length of servic, when considered simultaneously, have an effect on employee performance effectiveness with an F-value of 64.262 > F-table 3.07, and a significance value of < 0.01 < 0.05.
Penerapan Target Costing Sebagai Penentuan Harga Pokok Produksi Pada UMKM Kue Dongkal Ade Armansyah, Alfaraby; Abdul Matin, Apin; Daffa Araehan, Mohammad; Ramadhan, Sandi
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.v1i4.71

Abstract

The Determination of Cost of Production can be interpreted as a step in the cost control process as well as in setting the selling price of a product. This study aims to analyze the calculation of the cost of production using the full costing method at Kue Dongkal Ade. This research uses a qualitative approach by conducting interviews as primary data and field observations as secondary data. The study demonstrates that the application of the full costing method is useful in providing more accurate information about production costs compared to the simple calculations made by the business owner. From the interviews conducted, it was found that the daily production cost is IDR 210,000, with 40 portions sold at a selling price of IDR 10,000 per portion, resulting in a profit of IDR 400,000 and a margin of 20%. The study concludes that the implementation of Target costing in determining the cost of production is highly efficient in helping business owners manage their operational activities.
Penerapan Target Costing Dan Activity Based Costing Sebagai Penentuan Biaya Produksi Pada UMKM Larasati Jakarta Kaila, Azizah apriliani putri; Meidinata, Istiqamah; Cicilya, Jesicha; Ziyah, Salsabila; 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.v1i4.73

Abstract

Determining the costof production is an important aspect in the sustainability and competitiveness of a business, especially in the micro, small, and medium enterprises (UMKM) Sector. This study aims to analyze the application of the Target Costing and Activity Based Costing methods in determining production costs at the mie ayam larasati. The research method uses a qualitative approach with data collection techniques through direct interviews with business owners. The result of the study indicate that the use of the Target Costing and Activity Based Costing methods can provide a more accurate picture of cost, as well as help determining selling prices that are in accordance with market conditions and production costs with the Target Costing system lower that the calculation of Activity Based Costing costs
Analisis Harga Pokok Produksi Metode Full Costing Pada UMKM Nasi Cokot Mak’e Jakarta Selatan Zulfani, Nur Agny; Sehati, Dewi Ulung Mangku; Syahidah, Hannifah; Nugraha, Andika Dwi; Witono, Muhammad Karim; 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.v1i4.77

Abstract

Nasi Cokot Mak'e is a Micro, Small, and Medium Enterprise (MSME) operating in the culinary industry, specializing in conveniently packaged, ready-to-eat rice accompanied with traditional side dishes. This study is to examine the calculation of production costs at MSME Nasi Cokot Mak'e utilizing the full costing approach. This research employs a qualitative descriptive method,, utilizing data collection approaches including interviews, observations, and documentation. The primary emphasis of the study is the application of the full costing approach to compute the entirety of production costs. The results show that Nasi Cokot Mak’e has so far used a simple calculation method that does not include all detailed components of production costs. Based on the full costing method, the total production cost in April 2025 amounted to IDR 15,740,000 for 4,500 portions, resulting in a cost of goods manufactured of IDR 3,500 per portion. In contrast, the internal business calculation only recorded IDR 12,105,000 or IDR 2,700 per portion. The difference of IDR 800 per portion shows that a more accurate and comprehensive calculation has been achieved through the application of the full costing method for better selling price determination and business decision-making in the future
Bumbu Rahasia Warteg Bahari: Inovasi Harga Lewat Target Costing dan Activity-Based Costing Absi, Mahefal; Isnain, Ilham; Apdas; Rahmah, Aulia; 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.v1i4.82

Abstract

large due to rising raw material prices—such as soybeans, which will soar by 30% in 2024—and increasingly fierce market competition. To maintain its competitiveness and business sustainability, Warteg Bahari adopted an innovative strategy through the integration of two modern cost management methods: Target Costing and Activity-Based Costing (ABC). This study aims to explore in depth how these two methods are applied as a “secret sauce” in concocting a competitive selling price (IDR 12,000/portion) while maintaining a profit margin of 25% amid cost fluctuations. Through a qualitative case study approach, data were collected from in-depth interviews with the owner, daily operational observations, and financial document analysis. The results showed that Target Costing was used to determine the maximum production cost limit (IDR 9,000/portion) based on market prices and profit targets. This strategy was implemented through raw material substitution (e.g., chicken replaces more expensive beef, saving up to 15%) and price negotiations with suppliers (saving an average of IDR 2,000/kg). Meanwhile, the application of ABC allows the identification of activities that absorb high costs but are less efficient, such as waste of cooking oil (10% of cooking costs) and suboptimal distribution of working hours. The integration of these two methods can reduce total production costs by up to 18% without reducing product quality. by digital technology, is a "secret recipe" for surviving and growing in an era of dynamic business competition
Perbandingan Metode Activity Based Costing (ABC) Dalam Menghitung Harga Pokok Produksi Pada UMKM Kopi Harum Manis Abizar, Muhammmad; Rafli, Muhammad; Istiaji, Agung
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.v1i4.86

Abstract

Accurate determination of cost of goods manufactured (COGS) is a vital aspect in the success of MSMEs because it directly affects the determination of selling prices and profit. This study aims to compare the accuracy of COGS calculations between the traditional method and the Activity Based Costing (ABC) method at MSME Kopi Harum Manis. The traditional method distributes costs based on output volume, while ABC allocates costs based on the consumption of relevant activities using cost drivers. This study uses a quantitative descriptive approach with primary and secondary data from activities and financial reports for the period March 2025. The results show that the ABC method produces lower COGS and reflects more realistic cost consumption than the conventional method. This difference shows that the application of the ABC method provides more accurate cost information, prevents distortion of overhead allocation, and can be used as a basis for strategic decision making in pricing and increasing production efficiency in MSMEs
Penerapan Activity Based Costing Dalam Meningkatkan Akurasi Biaya Dan Harga Produk Di Caffe Betokaw Coffe Fenti Suharti, Dede; Tri Hartini, Endah; Aulia Silva, Lisma; Nur Wahyu, Sintia; 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.v1i4.75

Abstract

This study aims to analyze the implementation of the Activity-Based Costing (ABC) method and the accuracy of cost information in determining the cost of goods manufactured at Caffe Betokaw Coffe. The ABC method is an accounting approach that allocates costs more precisely based on specific activities in the production process, differing from traditional methods that may be less consistent with the production flow. Caffe Betokaw Coffe, a coffee shop located in the Ciledug area of Tangerang, previously used the Break Event Point (BEP) method to determine its product selling prices. However, the company's calculation of the cost of goods manufactured was considered less accurate. This research utilizes a qualitative method with a descriptive approach. Data was collected through interviews regarding the calculation of the cost of goods manufactured at Caffe Betokaw Coffe, and then analyzed using the Activity-Based Costing (ABC) method. Two product samples, Arenga Sugar Milk Coffee and Toasted Bread, were selected for this study. This study reveals that the Activity Based Costing (ABC) method produces a more accurate calculation of production costs and is significantly different from the company's method, with the finding of overcost in the company's calculations. Therefore, Betokaw Coffee is highly recommended to implement the ABC method in order to obtain more accurate cost information and help determine the right product selling price.

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