cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tri Lestari
Contact Email
tridamhudi@gmail.com
Phone
+6281286506268
Journal Mail Official
admin.ojs@ejournal.cakrawarti.id
Editorial Address
Graha Raya Bintaro Jaya, Cluster Venice Blok L T1: No. 1, Paku Jaya, Serpong Utara, Tangerang Selatan, Banten 15324
Location
Kota tangerang selatan,
Banten
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
 3   4   5   6   7 
Penggunaan Metode Full Costing Dan Variable Costing Terhadap Laba Bersih UMKM “Noen Cookies” 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.
Analisis Penentuan Harga Jual Dengan Metode Variable Costing dan Activity Based Costing Bakso BG Laka Laka 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 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 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 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 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.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada 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 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 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 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.

Page 5 of 19 | Total Record : 183

 3   4   5   6   7 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol 2 No 3 (2026): Juni 2026 - Agustus 2026 Vol 2 No 2 (2026): Maret 2026 - Mei 2026 Vol 2 No 1 (2025): Desember 2025 - Februari 2026 Vol 1 No 4 (2025): September 2025 - November 2025 Vol 1 No 3 (2025): Juni 2025 - Agustus 2025 Vol 1 No 2 (2025): Maret 2025 - Mei 2025 Vol 1 No 1 (2024): Desember 2024 - Februari 2025