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INDONESIA
JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Published by PT Cakrawarti Empat Proksi
ISSN : -     EISSN : 31248977     DOI : https://doi.org/10.67183/jmac
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Jurnal Manajemen dan Akuntansi Cakrawarti (JMAC) is a peer-reviewed academic journal dedicated to providing a platform for researchers, academics, practitioners, and policymakers to disseminate original research, theoretical insights, and critical perspectives that contribute to the advancement of knowledge and professional practice in the fields of management and accounting. The journal covers a wide range of topics within management and accounting disciplines, including: Human Resource Management, Financial Management, and Marketing Management. Strategic Management, Operations Management, Entrepreneurship, and Management Information Systems. Financial Accounting, Management Accounting, Auditing, and Taxation. Accounting Information Systems, Corporate Governance, and Sustainability Reporting. Islamic Management and Islamic Accounting. JMAC particularly encourages studies related to corporate governance, sustainability reporting, responsible business practices, and organizational accountability from both conventional and Islamic perspectives.
Arjuna Subject : -
Articles 16 Documents
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Determinant Kinerja Karyawan: Analisis Gaya Kepemimpinan dan Kepuasan Kerja pada Industri Pangan di Tangerang Selatan: Employee Performance Determinants: Analysis of Leadership Style and Job Satisfaction in the Food Industry in South Tangerang Aditya Anarini Ramdhani
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.1

Abstract

PT Sinergi Pangan Gemilang, South Tangerang, is a food distribution company that requires optimal employee performance to face intense business competition. This study aims to analyze the influence of leadership style and job satisfaction on employee performance at PT Sinergi Pangan Gemilang, South Tangerang. The study used a quantitative method with saturated sampling, resulting in a sample size of the entire population of 30 employees. Data collection was conducted through questionnaires using a Likert scale. Based on the results, the leadership style variable (X1) did not have a positive and significant effect on employee performance (Y), with a calculated t-value of 1.738 < t-table 2.052 and a significance level of 0.094 > 0.05. The job satisfaction variable (X2) has a positive and significant effect on employee performance (Y), as indicated by t count > t table (2.701 > 2.052) with a significance level of 0.012 < 0.05. Simultaneously, leadership style (X1) and job satisfaction (X2) significantly influence employee performance, with an F count of 49.515 and an F table of 3.354 at a significance level of 0.001 < 0.05. The coefficient of determination (R²) of 78.6% indicates that leadership style and job satisfaction jointly influence employee performance, while the remaining influence is attributed to other variables not examined.
Akselerasi Birokrasi Digital: Dampak Digitalisasi dan Motivasi Kerja terhadap Produktivitas Pegawai di Lingkungan Kemnaker RI: Accelerating Digital Bureaucracy: The Impact of Digitalization and Work Motivation on Employee Productivity within the Indonesian Ministry of Manpower Mutiara Cantika Oktarina
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.2

Abstract

The development of digital technology encourages government agencies to improve performance through a more efficient and adaptive work system. The Directorate of Work Introduction of the Ministry of Manpower of the Republic of Indonesia is required to implement digitalization and strengthen employee work motivation to increase productivity. This study aims to determine the effect of work system digitization and work motivation on employee productivity. The research was conducted with a quantitative approach through distributing questionnaires to 40 respondents and analyzed using multiple linear regression with the help of SPSS version 26. Partial test results show that work system digitization (sig 0.000; t-count 32.239 > t-table 2.026) and work motivation (significance value 0.000; t-count 4.539 > 2.026) have a positive and significant influence on employee productivity. Simultaneously, both variables also have a significant effect with an F-count value of 58.990 > F-table 3.24 and R² of 0.996, which means 99.6% of the variation in productivity is explained by the two variables. The results of this study indicate that improving work technology and employee motivation needs to be a concern in an effort to improve employee performance.Digitalization Of Work Systems, Work Motivation, Employee Productivity
Pengaruh Brand Awareness dan Brand Image terhadap Keputusan Pembelian Produk Mie Instan Indomie: The Influence of Brand Awareness and Brand Image on Purchasing Decisions for Indomie Instant Noodles Nur Azizhah
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.3

Abstract

This study aims to examine the influence of Brand Awareness and Brand Image on consumers’ Purchase Decision of Indomie instant noodles in the Java region. Indomie is one of the most recognized instant noodle brands in Indonesia, with a significant market share. In a competitive market, understanding how much Brand Awareness and Brand Image affect consumer decisions is crucial. This research employs a quantitative approach, using a survey method through questionnaires distributed to 96 respondents selected via Lemeshow Formula. The data were analyzed using multiple linear regression, including tests of validity, reliability, classical assumptions (normality, multicollinearity, and heteroscedasticity), and hypothesis testing through t-test, F-test, and the coefficient of determination. The findings show that both Brand Awareness and Brand Image have a significant influence—both individually and simultaneously—on consumers’ purchase decisions. Brand Awareness has a statistically significant positive impact, while Brand Image also contributes meaningfully to shaping consumer preferences. The coefficient of determination (R²) is 0.662, indicating that 66.2% of the variation in purchase decisions can be explained by the two independent variables. This research provides practical implications for companies to continuously strengthen brand communication strategies and foster emotional connections with consumers to maintain loyalty and increase purchase intention.
Digital Search Behaviour and Hedonic Well Being: and SOR and U&G Approach in Indonesian Higher Education: Digital Search Behaviour and Hedonic Well Being: and SOR and U&G Approach in Indonesian Higher Education Rini Larasati Irawan
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.4

Abstract

This study aims to examine the relationship between Indonesian students’ digital search behavior on Google Trends and their hedonic well-being within higher education. Moving beyond traditional survey-based research, it employs big data analytics to capture real-time behavioral dynamics. Google Trends (Google LLC), Pytrends Python library (Python Software Foundation), Stata (StataCorp), EVIEWS (IHS Global Inc.), VAR/VECM models, Granger causality, Impulse Response Function, Forecast Error Variance Decomposition, reliability checks through repeated pulls, normalization via anchoring, supplemented by literature review and secondary survey sources. Data extracted from Google Trends via Pytrends were normalized and repeatedly pulled for consistency. Using VAR/VECM, Granger causality, IRF, and FEVD in Stata and EVIEWS, results show scholarship and tuition fee searches dominate, underlining financial priorities. Mental health searches fluctuate sharply, peaking during COVID-19, while happiness searches remain low yet dynamic. Statistical tests confirm financial and psychological searches significantly affect hedonic well-being. The research develops the Hedonic Well-Being Search Index (HWSI) and integrates the Stimulus–Organism–Response (SOR) and Uses & Gratifications (U&G) frameworks into higher education marketing. It pioneers the use of search analytics as a real-time proxy for student well-being and decision-making in the Indonesian context.
Board Gender Diversity and Financial Performance: A Bibliometric Perspective in the Context of Emerging Markets: Board Gender Diversity and Financial Performance: A Bibliometric Perspective in the Context of Emerging Markets Tri Lestari
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.6

Abstract

This study aims to provide a bibliometric overview of research on board gender diversity and financial performance published between 2020 and 2026. Using the Scopus database, 158 peer-reviewed articles were identified through a structured search strategy and analyzed using bibliometric techniques, including performance analysis and keyword co-occurrence mapping. The findings reveal a significant increase in publication output, particularly after 2022, indicating growing academic attention toward gender diversity within corporate governance research. The intellectual structure of the field is primarily anchored in the governance–performance nexus, with board gender diversity, corporate governance, and financial performance emerging as dominant themes. Recent studies increasingly integrate sustainability, ESG performance, and corporate social responsibility, reflecting the evolving complexity of the diversity–performance relationship. The results also show geographic concentration of research output in selected countries, suggesting opportunities for broader contextual exploration. This study contributes by systematically mapping the development, thematic clusters, and influential works in this domain, and by providing recommendations for future research.
Analisis Harga Pokok Produksi dan Harga Pokok Penjualan Berbasis Metode Full Costing pada UMKM Kolang Kaling MutiaraAnalysis of Cost of Production and Cost of Goods Sold Based on the Full Costing Method in MSMEs of Kolang Kaling Mutiara: Analysis of Cost of Production and Cost of Goods Sold Based on the Full Costing Method in MSMEs of Kolang Kaling Mutiara Naurah Azka Kamila; Sarah Syawalia Hadi; Zahra Septentia Alminati; Mala Aspiatu Zahroh; Nisrina Nadhifah
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.7

Abstract

The MSME sector plays a crucial role in the national economy, yet it often faces obstacles in financial management, particularly regarding the accuracy of capital calculations. This study aims to analyze the comparison of Cost of Goods Produced (COGP) and Cost of Goods Sold (COGS) calculations between the manual method applied by the business owner and the full costing method at MSME Kolang Kaling Mutiara. The research method used is descriptive qualitative, with data collection techniques through in-depth interviews, operational observation, and documentation. The analysis focuses on identifying raw material costs, supporting material costs, and factory overhead costs that are often overlooked by small business owners. The research findings indicate that the owner's manual calculation tends to be undervalued by IDR 285,000, with the manual COGP at IDR 314,500 compared to the full costing method which reaches IDR 599,500. This occurs because the business owner has not calculated equipment depreciation costs in detail and overlooks the allocation of operational costs for gas and electricity energy. The application of the full costing method successfully reveals these hidden costs, resulting in a more accurate COGP value that reflects the actual sacrifice of resources. The implication of this research is the importance of cost accounting standardization for MSMEs to avoid hidden losses and support more competitive and sustainable selling price determination.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada UMKM Warung Nasi Hotha: Analysis of the Calculation of Cost of Production Using the Full Costing Method in MSMEs Warung Nasi Hotha Dandi Dwiki Ahmad Pratama; Zenith Shalahan Muhammad; Achmad Habibie; Christopher Febrino Pakpahan; Ajis Hidayatullah
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.8

Abstract

The culinary MSME sector in West Jakarta faces significant challenges regarding cost management accuracy, particularly in determining the cost of goods manufactured. Warung Nasi Hotha, the subject of this study, currently relies on traditional cost recording that overlooks indirect expenditure elements. This research aims to identify all production cost components, calculate the Cost of Goods Manufactured (COGM) using the full costing method, and analyze the discrepancy between the business's internal calculations and standardized cost accounting. The research employs a quantitative descriptive method, with data collected through in-depth interviews, direct observation, and documentation of simple financial reports. The analysis focuses on three menu categories: normal portion, additional chicken, and additional fish. The results indicate that COGM under the full costing method is consistently higher than internal business calculations, as it incorporates both fixed and variable overhead costs such as utilities, rent, and transportation. Significant COGM gap per portion were fauna for each menu, indicating a clear distortion in cost information. The implication of these findings highlights the necessity for MSME owners to implement comprehensive cost accounting to avoid "pseudo-profits" and ensure long-term business sustainability amidst competitive market dynamics.
Analisis Perhitungan Harga Pokok Produksi dengan Metode Full costing dalam Menetapkan Harga Jual pada UMKM Jus Buah N2N: Analysis of the Calculation of the Cost of Production with the Full Costing Method in Setting the Selling Price for MSMEs of N2N Fruit Juice Siti Nazwa Rahmah; Nazwa Namira Adnan; Cantika Deani Azzahra; Eka Diah Ciptorini; Lintang Khoirunnisa
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.9

Abstract

This research analyzes the calculation of the Cost of Goods Manufactured (COGM) using the full costing method at UMKM Jus Buah N2N, a micro, small, and medium enterprise operating in the beverage sector. The background of this study relates to the need for accurate production cost calculations to determine product cost prices and support business sustainability. In daily practice, MSME owners often do not fully calculate all elements of production costs, which can lead to errors in business cost management. The purpose of this study is to identify and calculate all components of production costs, including raw material costs, direct labor costs, and factory overhead costs, by applying the full costing method. The method used in this research is descriptive qualitative, with data collection conducted through interviews, observation, and documentation. The research findings show that the total production cost at UMKM Jus Buah N2N reached IDR 11,925,000, where this calculation uses the full costing method. Of this total, raw material costs amounted to IDR 6,175,000, direct labor costs were IDR 4,500,000, and factory overhead costs were IDR 1,250,000. With a total production of 870 portions, the Cost of Goods Manufactured obtained was IDR 13,706 per portion. The application of the full costing method can assist MSMEs in calculating production costs in a more comprehensive, accurate, and systematic manner, thereby contributing to better business decision-making.
Analisis Perhitungan Target costing Sebagai Penentuan Biaya Produksi pada UMKM Soto Ayam Lamongan di Slipi: Analysis of Target Costing Calculation as a Determination of Production Costs in Soto Ayam Lamongan MSMEs in Slipi Pera Periska; Septi Olivia Nurbaiti; Salsabilla Fathonah; Ayu Apriliyanti; Firzani Islamiyah Dwi Putri
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.10

Abstract

Price competition and margin pressure require food-related MSMEs to systematically calculate production costs to maintain profitability. This study aims to analyze the production cost calculations applied by the Soto Ayam Lamongan MSME in Slipi and compare them with calculations based on Target costing. The study employs a descriptive qualitative approach using primary data consisting of observations, in-depth interviews with business owners, and documentation of production cost records during the research period; the research sample consisted of Lamongan Chicken Soup SMEs operating in Slipi; the analysis was conducted through cost of goods sold (COGS) calculations and the application of Target costing steps (setting market selling prices, profit targets, target cost calculations, and value engineering for efficiency). The results show that before the implementation of Target costing, total production costs were Rp34,080,000 per month with a COGS of Rp11,360 per serving; after implementation and value engineering, total costs decreased to Rp29,250,000 per month with a COGS of Rp9,750 per serving; net profit increased from Rp4,920,000 to Rp9,750,000 (the 25% profit target was achieved). Research implications: Target costing is effective in helping MSMEs control costs, plan prices, and improve profitability, and is suitable as material for cost accounting training for MSME operators.
Analisis Perhitungan Harga Pokok Penjualan Menggunakan Metode Full Costing untuk Meningkatkan Laba pada Usaha Ketupat Sayur Betawi Bang Asep Jakarta Barat: Analysis of the Calculation of Cost of Goods Sold Using the Full Costing Method to Increase Profits in the Betawi Vegetable Ketupat Business Bang Asep West Jakarta Aliya Khoirunnisa; Najwa Atsanti; Nadine Paxia Winaya; Devina Nasya Fitriani; Azzahra Azzah Fazirah
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.11

Abstract

This study aims to analyze the calculation of the cost of goods sold using the Full Costing method at Ketupat Sayur Betawi Bang Asep, a micro and small enterprise located in West Jakarta. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The analyzed data consisted of raw material costs, direct labor costs, and production overhead costs during March 2026. The findings indicate that the business owner still applies a simple costing system that does not fully incorporate all production cost components. Using the Full Costing method, the total production cost was Rp779,500 for 60 portions, resulting in a production cost of Rp13,000 per portion. In contrast, the existing method generated a production cost of Rp10,000 per portion. These results demonstrate that the Full Costing method provides more comprehensive and accurate cost information by including all production cost elements. Therefore, its implementation can support more appropriate pricing decisions, improve cost control, and enhance profit management.

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