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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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Bumbu Rahasia Warteg Bahari: Inovasi Harga Lewat Target Costing dan Activity-Based Costing: Warteg Bahari’s Secret Recipe: Price Innovation Through Target Costing and Activity-Based Costing Absi, Mahefal; Isnain, Ilham; Apdas, 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: A Comparison of Activity-Based Costing (ABC) Methods for Calculating the Cost of Goods Sold at the Harum Manis Coffee SME 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
Penggunaan Metode Full Costing Dan Variable Costing Terhadap Laba Bersih UMKM “Noen Cookies” : The Use of Full Costing and Variable Costing Methods on the Net Profit of the “Noen Cookies” SME Maharani , Nazwa Safira; Rosalina, Lina; Azzahra, Nabila; Muthia, Alifasha; 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.v1i4.87

Abstract

This analysis applies a descriptive qualitative approach based on how to obtain data using comprehensive interviews with business owners, as well as record keeping related to raw material costs and overhead costs. The Full Costing calculation includes a total of all raw material costs of Rp 928,400 and overhead costs of Rp 727,622, resulting in a Cost of Goods Sold (COGS) per unit of Rp 18,000.24 and a net profit of Rp 2,010,978. Meanwhile, the Variable Costing approach simply considers raw material costs as variable costs, resulting in a Cost of Goods Sold per unit of Rp 10,091.30 and a net profit of Rp 2,738,600. The analysis that has been conducted reveals that the Variable Costing approach produces a higher profit signal because it does not consider overhead costs in the cost of goods manufactured. Therefore, the Variable Costing approach is assumed to be more accurate to be applied to MSMEs such as Noen Cookies that implement a pre-order system, experience fluctuations in production volume, and have relatively simple financial records.
Pengaruh Pengawasan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Direktorat Bina Kelembagaan Pelatihan Vokasi Kementerian Ketenagakerjaan : The Impact of Supervision and Work Discipline on Employee Performance at the Directorate of Vocational Training Institutional Development, Ministry of Manpower Hamzah, Muhammad; Lahat, Mohammad Amas; Utama, Dani Chandra
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.v1i4.176

Abstract

Employee performance is an important factor in achieving organizational goals, which is influenced by the effectiveness of supervision and the level of work discipline. This study aims to examine the influence of supervision and work discipline on the performance of employees of the Directorate of Vocational Training Institutional Development of the Ministry of Manpower, both partially and simultaneously. The research method uses a quantitative approach with a survey method, involving 61 respondents who filled out a questionnaire. Data were analyzed using multiple linear regression with the help of SPSS version 26. The results showed that the supervision variable had a partial significant effect on employee performance, with a tcal value of 6.142 > a table of 1.671 and a significance of 0.000 < 0.05, so the first hypothesis (H1) was accepted. The work discipline variable also had a partial significant effect on employee performance, with a tcal value of 4.488 > a ttable of 1.671 and a significance of 0.000 < 0.05, so that the second hypothesis (H2) was accepted. Simultaneously, supervision and work discipline had a significant effect on employee performance, with a calculation value of 75.132 > a factor of 3.15 and a significance of 0.000 < 0.05, so that the third hypothesis (H3) was accepted. The R² value of 0.722 indicates that supervision and work discipline are able to explain 72.2% of the variation in employee performance, while the remaining 27.8% is influenced by other factors outside of this study.
Analisis Kinerja Perusahaan Menggunakan Metode Balance Scorecard Pada PT Berkat Anugerah Plasindo Pratama : Company Performance Analysis Using the Balance Scorecard Method at PT Berkat Anugerah Plasindo Pratama Suheni, Yenny; Masahere, Usran
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.v2i4.522

Abstract

In facing increasingly competitive business conditions, every company needs an effective performance measurement system to remain competitive and achieve long-term goals. This study aims to analyze the performance of PT. Berkat Anugerah Plasindo Pratama using the Balanced Scorecard (BSC) method developed by Kaplan and Norton. The Balanced Scorecard evaluates organizational performance through four main perspectives: financial, customer, internal business processes, and learning and growth. This research applies a descriptive quantitative approach, focusing on PT. Berkat Anugerah Plasindo Pratama, a company engaged in the plastic manufacturing industry. The data were collected through observation, interviews, and documentation during the period of October to December 2025. The analysis results indicate that the company performs well in financial and customer perspectives but requires improvement in internal business process efficiency and human resource development. The implementation of the Balanced Scorecard is expected to assist the company in evaluating performance comprehensively, identifying supporting and inhibiting factors, and providing a foundation for strategic decision-making. Through continuous evaluation using the BSC approach, the company can enhance effectiveness, efficiency, and competitiveness in the plastic manufacturing industry
Pengaruh Teamwork dan Self-Efficacy Terhadap Produktivitas Karyawan Pada PT United Farmatic Indonesia: The Influence of Teamwork and Self-Efficacy on Employee Productivity at PT United Farmatic Indonesia Natasya, Zihan; Masahere, Usran
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.v2i4.523

Abstract

Employee productivity is an important factor in supporting the achievement of organizational goals. Optimal productivity levels can be influenced by various factors, including teamwork and self-efficacy. Effective teamwork enables good communication and coordination among employees, while self-efficacy refers to an individual’s belief in their ability to accomplish work tasks. This study aims to examine the effect of teamwork and self-efficacy on employee productivity at PT. UFI. The research employed a quantitative method by distributing questionnaires through Google Forms. The population of this study consisted of 105 office employees at PT. UFI, with 77 respondents selected using a purposive sampling technique. Hypothesis testing was conducted using t-tests and an F-test. The results indicate that teamwork has a positive and significant effect on productivity (t-value = 4.128 > 1.992; sig. = 0.003), and self-efficacy also has a positive and significant effect on productivity (t-value = 4.913 > 1.992; sig. = 0.000). Simultaneously, teamwork and self-efficacy significantly affect productivity, as indicated by an F-value of 137.842 > 3.11 with a significance value of 0.000. In conclusion, teamwork and self-efficacy contribute 78.3% to employee productivity, while the remaining 21.7% is influenced by other variables not examined in this study.
Analisis Kinerja Strategis Perusahaan Menggunakan Metode IFAS Dan EFAS Pada CV Nuansa Sejahtera Indonesia: Strategic Performance Analysis of Companies Using the IFAS and EFAS Methods at CV Nuansa Sejahtera Indonesia Natalia, Mila; Masahere , Usran
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.v2i4.524

Abstract

This study aims to analyze the strategic performance of CV Nuansa Sejahtera Indonesia using the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach, operationalized through the Internal Factor Analysis Summary (IFAS) and External Factor Analysis Summary (EFAS) methods. The evaluation was conducted to identify internal factors (strengths and weaknesses) and external factors (opportunities and threats) that influence the sustainability and development of the company. Data were collected through observation and in-depth interviews with the company leader as the primary informant who understands the company’s operational and business environment. The IFAS analysis resulted in a score of 2.85, indicating that the company possesses relatively dominant internal strengths despite several weaknesses, particularly in digital promotion effectiveness and resource management. Meanwhile, the EFAS analysis produced a score of 2.70, showing that the company is reasonably capable of responding to opportunities arising from marketing technology advancements and increasing market demand, while still facing threats from intense competition and changing consumer preferences. Overall, based on the SWOT analysis, CV Nuansa Sejahtera Indonesia is in a relatively stable strategic position but requires improvement strategies, especially in marketing and human resource development, to enhance competitiveness and long-term sustainability.
Pengaruh Beban Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Klinik Pratama Safubot Area Bekasi: The Effect of Workload and Work Motivation on Employee Performance at the Safubot Primary Clinic in the Bekasi Area Marlina, Juwita; Masahere, Usran
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.v2i4.525

Abstract

Employee performance is an important factor in supporting the quality of health services. High job demands can affect workload and work motivation, ultimately impacting performance. Safubot Pratama Clinic Bekasi Area has service characteristics with high work intensity in certain periods, so optimal human resource management is needed. This study aims to analyze the effect of workload and work motivation on employee performance at Safubot Pratama Clinic Bekasi Area. The research method used is a statistical quantitative method. Data collection was carried out by distributing questionnaires with a sample of 50 respondents. Data analysis techniques used were validity test, reliability test, multiple linear regression analysis, t test, and F test with the help of SPSS version 27 application. The results showed that workload had a positive and significant effect on employee performance, evidenced by the calculated t value of 3.207 which is greater than the t table of 1.677 and a significance value of 0.002 <0.05. Work motivation also has a positive and significant effect on employee performance with a calculated t value of 5.989 greater than the t table of 1.677 and a significance value of 0.001 < 0.05. Simultaneously, workload and work motivation have a significant effect on employee performance with a calculated F value of 18.926 greater than the F table of 3.19 and a significance value of 0.001 < 0.05.
Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Lentera Bahari Putra Mas: The Influence of Leadership Style and Work Environment on Employee Performance at PT Lentera Bahari Putra Mas Purvitasani, Nanda; Naufalia, Viani
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.v2i4.526

Abstract

This study is based on the importance of human resources in supporting the achievement of organizational goals, where employee performance is influenced by effective leadership and a conducive work environment. The objective of this research is to analyze the effect of leadership style and work environment on employee performance at PT Lentera Bahari Putra Mas. This study employs a quantitative research method. The population and sample consist of 45 employees, therefore the sampling technique used is saturated sampling. Data analysis was conducted using data quality tests, classical assumption tests, multiple linear regression analysis, t-test, f-test, and coefficient of determination with the assistance of SPSS version 27. The results indicate that leadership style has a significant effect on employee performance, with a t-value of 3.717 and a significance value of 0.001 < 0.05, contributing 63.5%. The work environment also has a significant effect on employee performance, with a t-value of 4.399 and a significance value of 0.000 < 0.05, contributing 66.58% and acting as the dominant variable. Simultaneously, leadership style and work environment have a significant effect on employee performance, as indicated by an F-value of 63.022 and a significance value of 0.000 < 0.05. The coefficient of determination value of 0.750 indicates that both variables explain 75% of the variation in employee performance. This conclusion confirms that employee performance improvement is influenced by appropriate leadership and a supportive work environment.
Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada SDN Jatisari II Kota Bekasi : The Influence of Leadership Style and Work Environment on Employee Performance at SDN Jatisari II Elementary School in Bekasi City Vitaloka, Dewi; Warsono, Warsono
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.v2i4.527

Abstract

Human resource management plays an important role in improving the quality of learning and employee work effectiveness. In achieving organizational goals, especially in educational institutions, employee performance is influenced by various factors, including leadership style and work environment. This study aims to determine the effect of leadership style and work environment on employee performance at SDN Jatisari II Bekasi City. This study uses a quantitative method with a statistical approach. Data collection was conducted through a Google Form-based questionnaire given to 37 teachers and staff respondents using a saturated sampling technique. Data analysis used data quality testing, classical assumption testing, multiple linear regression analysis, t-test and f-test, and coefficient of determination testing. The results showed that leadership style partially had a positive and significant effect on employee performance with a t-value of 5.649 > t-table 2.032 and significance of 0.000 < 0.05. The work environment also has a positive and significant effect on employee performance with a t-value of 2.074 > t-table 2.032 and a significance of 0.046 < 0.05. Simultaneously, leadership style has a significant effect on employee performance with a calculated f value of 110.215 > f table 3.28 and significance of 0.000 < 0.05

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