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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 422 Documents
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Analisis Laporan Keuangan PT FKS Food Sejahtera Tbk: Analysis of Financial Statements of PT FKS Food Sejahtera Tbk Nur Ulinnuha; Ni Nyoman Sari Ayu; Sri Hermuningsih
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.v2i4.562

Abstract

This study is motivated by the importance of periodically monitoring the financial health of food manufacturing companies to maintain market stability amid economic fluctuations. The objective of this study is to conduct a comprehensive evaluation of the financial performance of PT FKS Food Sejahtera Tbk through a comparative analysis of the 2024–2025 period. The research method used is quantitative descriptive with financial ratio analysis techniques covering liquidity, activity, solvency, and profitability. The analysis results indicate a significant improvement in the strategic profitability parameters, where net profit grew by 28.28%, driven by operational cost efficiency strategies, as well as a strengthened capital structure with a decrease in the Debt to Equity Ratio (DER) to 0.83 times. However, fundamental liquidity indicators faced pressure, marked by a decline in the Current Ratio to 0.81 times and an extension of the operating cycle to 81 days due to a slowdown in accounts receivable collection. The study’s conclusion emphasizes that while the company demonstrated highly satisfactory profit growth performance, the effectiveness of working capital management needs to be improved. The implications of this study provide strategic recommendations for management to accelerate the cash conversion cycle to mitigate the risk of short-term liquidity deficits in the future.
Analisis Variable Costing dan Harga Pokok Proses pada UMKM Daur Ulang Ban Bekas: Analysis of Variable Costing and Cost of Process in MSMEs Recycling Used Tires Meilani Putri; Tsania El-Ihza Imtithal; Lira Lady Diana Simanjuntak; Kholida Atiyatul Maula
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.v2i4.568

Abstract

this study aims to analyze the application of Variable Costing and process cost methods at Lantar Bun, an SME engaged in recycling container tires in Bekasi Regency that produces sofa rubber for the Taiwanese export market. Using a descriptive quantitative with a case study approach, data were collected through in-depth interviews and documentation. The results show that Variable Costing yields a cost of production of IDR 5,500 per kilogram, lower than full costing at IDR 5,672.92 per kilogram, as fixed costs are not allocated to products. The application of process costing across for production departments reveals cost accumulation from IDR 4,396.35 per kilogram in the Cutting Departments to IDR 5,585.42 per kilogram in the Reduction Department. Profitability analysis indicates a contribution. The integration of both methods proves to produce more comprehensive and relevant cost information for managerial decision-making compared to the estimation method previously used.
Analisis Laporan Keuangan PT Indofood Sukses Makmur Tbk Tahun 2024 - 2025: Analysis of Financial Statements of PT Indofood Sukses Makmur Tbk Year 2024 - 2025 Sri Hermuningsih; Muh Furqan Ramli; Nurika Dwi P; Ayu Dewi
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.v2i4.570

Abstract

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk during the 2024–2025 period using liquidity, solvency, activity, and profitability ratios. As a company with an integrated vertical business model, Indofood holds a strategic position in maintaining supply stability and production efficiency amid economic fluctuations. The research method employed is a quantitative descriptive analysis of the company’s balance sheets and income statements. The analysis results indicate that the company is in a very healthy and stable financial condition. Liquidity levels have improved, with the Current ratio reaching 4.15% in 2025, signaling a very strong capacity to meet short-term obligations. In terms of solvency, the company successfully mitigated debt risk by reducing the Debt-to-Equity Ratio to 84%, reflecting an increasingly self-reliant capital structure. Profitability also showed a positive trend, with the Net Profit Margin rising to 15%. However, this study found a decline in efficiency in activity ratios, particularly in accounts receivable and inventory turnover, which have tended to slow down. Therefore, the company is recommended to re-optimize current asset management and tighten collection policies to maintain sustainable cash flow.
Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Provinsi DKI Jakarta Tahun 2021-2024: Analysis of the Budget Realization Report to Assess the Financial Performance of the DKI Jakarta Provincial Government for 2021-2024 Amelia Sabila; Mutia Zahra; Najwa Nabila; Yuni Artika sari; Azzhara Maya Cessy; Ghurhanawan Ghurhanawan
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.v2i4.572

Abstract

This study is based on the importance of evaluating local government financial performance to assess the effectiveness of Regional Original Revenue (PAD) management and the efficiency of budget utilization as a form of public financial accountability. This study aims to analyze the financial performance of the DKI Jakarta Provincial Government based on the Budget Realization Report (LRA) for the 2021–2024 period. The research employed a descriptive quantitative method using secondary data obtained from the Budget Realization Reports of the DKI Jakarta Provincial Government. The analysis focused on regional revenue and expenditure realization, the effectiveness ratio of Regional Original Revenue (PAD), and the regional financial efficiency ratio. The results indicate that the financial performance of the DKI Jakarta Provincial Government was generally in good condition. The PAD effectiveness ratio showed favorable results, reaching 92.09% in 2021, 81.94% in 2022, 101.44% in 2023, and 100.55% in 2024, indicating effective to highly effective performance. Meanwhile, the regional financial efficiency ratio ranged from 93.96% to 96.40%, indicating that financial management was still categorized as less efficient. These findings suggest that regional revenue management has been optimized; however, greater efforts are still needed to improve the efficiency of regional expenditure.
Pengaruh Citra Merek dan Persepsi Harga Terhadap Keputusan Pembelian Konsumen Produk Kopi FamilyMart di Jakarta Timur: The Influence of Brand Image and Price Perception on Consumer Purchasing Decisions of FamilyMart Coffee Products in East Jakarta Muhammad Zainal Muttaqim; Ulta Rastryana; Rini Larasati Irawan
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.v2i4.576

Abstract

The rapid growth of Indonesia's coffee industry has driven the emergence of convenience stores such as FamilyMart, which offer ready-to-drink coffee through its FamiCafe concept, where consumer purchase decisions are still influenced by various factors, including brand image and price perception. This study aims to determine the influence of Brand Image and Price Perception on the Purchase Decisions of FamilyMart coffee product consumers in East Jakarta, both partially and simultaneously. A quantitative associative-causal method was applied using purposive sampling on 100 respondents determined through the Cochran formula. Data were collected through a Likert-scale questionnaire and analyzed using validity, reliability, classical assumption tests, t-test, F-test, the coefficient of determination, and multiple linear regression with SPSS version 27. The results show Brand Image has a positive and significant partial effect on Purchase Decisions (t-value 6.992 > t-table 1.984; sig. 0.000), as does Price Perception (t-value 2.555 > t-table 1.984; sig. 0.012). Simultaneously, both variables have a positive and significant effect (F-value 61.864 > F-table 3.090; sig. 0.000) with a coefficient of determination of 56.1% (R² = 0.561) and a regression equation of Y = 12.347 + 0.636X1 + 0.220X2.
Pengaruh Lokasi dan Fasilitas terhadap Keputusan Pembelian Rumah pada Perumahan Green Rahayu Tahap 2 Setu Kabupaten Bekasi: The Influence of Location and Facilities on the Decision to Buy a House in Green Rahayu Housing Phase 2 Setu, Bekasi Regency Melly Melly; Irwin Sukrisno Soegeng; Andri Rizko Yulianto
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.v2i4.582

Abstract

This study aims to analyze the effect of location (X1) and facilities (X2) on the house purchase decision (Y) at Perumahan Green Rahayu Tahap 2 developed by PT Indo Megah Abadi in Setu District, Bekasi Regency, both partially and simultaneously. A quantitative method with a saturated sampling technique was applied to 100 consumers who had purchased a house in the housing complex. Data were collected via Likert-scale questionnaires and analyzed using multiple linear regression with SPSS 27. The t-test results show that location has a significant partial effect (t=6.785; Sig.=0.000), as does facilities (t=4.018; Sig.=0.000). The F-test indicates a significant simultaneous effect (F=34.284; Sig.=0.000). An R Square of 0.414 indicates both variables explain 41.4% of the variation in purchase decision. Location contributes more dominantly (28.09%) than facilities (9.86%). These findings enrich property marketing research in peri-urban areas that have not been widely studied.
Pengaruh Kualitas Pelayanan dan Komunikasi Interpersonal terhadap Kinerja Karyawan pada Kantor Marvel Flooring: The Influence of Service Quality and Interpersonal Communication on Employee Performance at Marvel Flooring Offices Fauza Kamila; Susanti Susantu
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.v2i4.585

Abstract

This study aims to analyze the effect of service quality and interpersonal communication on employee performance at Marvel Flooring Office. This research employed a quantitative method with an associative approach. Data were collected through questionnaires distributed to employees of Marvel Flooring Office as respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, t-test, and F-test with the assistance of IBM SPSS Statistics software. The findings indicate that service quality has a positive and significant effect on employee performance. Interpersonal communication also has a positive and significant effect on employee performance and is the most dominant factor influencing employee performance. Furthermore, service quality and interpersonal communication simultaneously have a positive and significant effect on employee performance. The coefficient of determination shows that both independent variables explain a substantial proportion of the variation in employee performance. This study concludes that improving service quality and interpersonal communication is essential for enhancing employee performance. Therefore, the company should maintain high service quality and foster effective interpersonal communication to support better employee performance.
Analisis Kualitas Pelayanan, Tata Kelola, dan Peran Sumber Daya Perekaman E-KTP terhadap Kepuasan Masyarakat Kecamatan Labang: Analysis of Service Quality, Governance, and the Role of E-KTP Recording Resources on Community Satisfaction Labang District Tri Risqiyana; Hurian Kamela
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 3 No 1 (2026): Desember 2026 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v3i1.586

Abstract

E-KTP recording services are a form of public service that is directly related to the administrative needs of the community. Service quality, governance, and the role of human resources are important factors in increasing public satisfaction with the services provided. This study aims to determine the influence of service quality, governance, and the role of E-KTP This quantitative study involved 100 respondents from Labang District. Data were analyzed using multiple linear regression, validity, reliability, classical assumption, t-, and F-tests with SPSS version 30. The results showed that service quality, governance, and human resource roles each had a significant partial effect on community satisfaction.
Pengaruh Lingkungan Kerja dan Komunikasi Terhadap Kepuasan Kerja pada Tunas Toyota Tangerang: The Influence of the Work Environment and Communication on Job Satisfaction at Tunas Toyota Tangerang Salma Julia Putri Suryadi; Susanti Susanti
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.v2i4.589

Abstract

This study aims to examine the effect of work environment and communication on employee job satisfaction at Tunas Toyota Tangerang, both partially and simultaneously. The study is motivated by several work environment conditions that still require improvement and internal communication issues that may affect employee job satisfaction. A quantitative approach was employed with a population of 57 employees and a sample of 51 respondents selected through purposive sampling. Primary data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics 25. The results show that work environment has a positive and significant effect on job satisfaction (t count 3.324 > t table 2.011; sig. 0.002), communication has a positive and significant effect and is the most dominant variable (t count 9.085 > t table 2.011; sig. 0.000), and work environment and communication simultaneously have a positive and significant effect on job satisfaction (F count 162.574 > F table 3.191; sig. 0.000), contributing 87.1%. These findings indicate that improving workplace conditions and organizational communication effectiveness together can enhance employee job satisfaction.
Pengaruh Kualitas Pelayanan dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan Kereta Commuter Line Jabodetabek: The Influence of Service Quality and Customer Satisfaction on Customer Loyalty of Jabodetabek Commuter Line Trains Agnes Darmayanti; Susanti
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.v2i4.592

Abstract

Customer loyalty is a customer's commitment to continue using a service based on the experience gained from service quality and the level of satisfaction perceived. This study aims to determine the effect of service quality and customer satisfaction on customer loyalty of the Jabodetabek Commuter Line train. A quantitative method was employed by distributing questionnaires to 100 respondents who use the Jabodetabek Commuter Line, with data analyzed using validity, reliability, and classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, and hypothesis testing (t-test, F-test, and coefficient of determination). The t-test results show that the Service Quality variable obtained a t-value of 6.848 > 1.984 with a significance of 0.000 < 0.05, while the Customer Satisfaction variable obtained a t-value of 8.604 > 1.984 with a significance of 0.000 < 0.05, indicating both have a positive and significant effect on Customer Loyalty. The F-test shows an F-value of 54.262 > 3.09 with a significance of 0.000 < 0.05, indicating a simultaneous significant effect. The coefficient of determination (R²) is 0.528 (52.8%), meaning both variables explain 52.8% of Customer Loyalty, while the remaining 47.2% is influenced by other variables not examined in this study.

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