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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.
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Articles 46 Documents
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Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada UMKM Warung Tongseng Pak Tolib di Kemanggisan: Analysis of the Calculation of the Cost of Production Using the Full Costing Method at MSMEs at Warung Tongseng Pak Tolib in Kemanggisan Dita Adisti; Qori Qotrun Nada; Sopia Alpina; Syafitri Syafitri; Nazwa Asshafiyyah
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.12

Abstract

The rapid development of the culinary world of MSMEs requires entrepreneurs to set appropriate selling prices to remain competitive and achieve maximum profits. One important factor in determining selling prices is accuracy in calculating the Cost of Goods Sold (COGS). This study aims to analyze the calculation of COGS using the Full Costing method at the MSME Warung Tongseng Pak Tolib located in Kemanggisan and to determine the differences between the calculation results by business actors and the Full Costing method. The approach used in this study is descriptive quantitative with a focus on case studies. Data sources include primary and secondary data obtained through observation, interviews, and documentation. For data analysis, calculations were carried out on all elements of production costs, including raw material costs, direct labor costs, variable factory overhead costs, and fixed factory overhead costs using the Full Costing method. The research findings show that the total production cost according to the entrepreneur's calculations is Rp2,510,000, while based on the Full Costing method, the total reaches Rp1,689,003 with a difference of Rp820. 997. These results show that cost calculations carried out using the Full Costing method are more accurate, which makes it a basis for setting more appropriate selling prices and increasing efficiency in cost management in MSMEs.
Analisis Harga Pokok Produksi dan Penerapan Metode Cost Plus Pricing dalam Penetapan Harga Jual Usaha Kuliner De’Nara Catering: Analysis of the Cost of Production and the Application of the Cost Plus Pricing Method in Determining the Selling Price of De'Nara Catering Culinary Business Wina Aulia Putri; Iis Sugiarti; Khania Balqis Naziha; Shavera Nurhaliza; Firman Reza Fahrevi
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.v1i1.13

Abstract

The rapid growth of the catering business requires business owners to determine selling prices accurately in order to achieve optimal profits and remain competitive in the market. However, some catering businesses still set selling prices without considering all production costs in detail. This condition causes the calculation of the cost of production to be less accurate and may affect business profitability. This study aims to analyze the calculation of the cost of goods manufactured (COGM) and the application of the cost plus pricing method in determining the selling price at De’Nara Catering. This research employed a descriptive quantitative method with a case study approach. Data were collected through interviews, observations, and documentation of production costs, with De’Nara Catering serving as the research object. The results indicate that the cost calculation method applied by the company does not include all factory overhead costs, resulting in a cost of goods manufactured (COGM) that is lower than the actual production cost. After recalculating the cost of production using the full costing method, the cost of production was found to be Rp28,000 per portion, while the selling price determined through the cost plus pricing method with a 25% profit margin was Rp35,000 per portion. The application of the cost plus pricing method was found to assist the company in determining a more accurate selling price in accordance with its targeted profit.
Analisis Perhitungan Biaya dan Laba Usaha Menggunakan Pendekatan Full costing Pada UMKM Toko Buku Adijaya : Analysis of Cost and Profit Calculation Using the Approach Full costing at Adijaya Bookstore MSMEs Tathia Aurellia; Elisabet Marisi Pardede; Icha Permata Sari; Moh Farel fedri; Nazwa Nur Shifa
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.15

Abstract

This research is motivated by the simplistic financial recording practices of the Adijaya Bookstore MSME, where the owner only calculates the Cost of Goods Sold (COGS) based on book purchase costs while ignoring operational expenses. Consequently, the reported profit fails to reflect the actual financial condition. This study aims to investigate the calculation of COGS and business profits using the Full costing method to provide more accurate financial information for managerial decision making. Furthermore, it aims to identify cost components that have not been systematically recorded and offer practical recommendations to enhance operational cost efficiency. Thus, the findings are expected to serve as a foundation for similar retail MSMEs in implementing a structured, data driven cost accounting system, enabling managerial decisions to be more rational, accountable, and oriented toward long term business sustainability. The approach adopted is a quantitative descriptive approach method utilizing the Full costing technique. Primary data were obtained through online interviews, while secondary data consisted of documentation of operational expenses and e-commerce sales reports for July. The findings indicate that the application of the Full costing method yields a more precise COGS value of Rp286,313,000, differing from the legacy method which only recorded Rp279,288,000. The store's real profit was adjusted to Rp62,797,000 from the initial estimate of Rp69,822,000. The implication of implementing this method provides a more accurate picture of profitability and assists management in identifying cost efficiencies, such as the recommendation to engage in bulk buying for packaging elements, which represent the largest operational cost.
Analisis HPP Metode Full Costing: Dari Skenario Markup Harga Jual Menuju Pencapaian Target Laba Bersih UMKM Soto Bogor Slipi: HPP Analysis of Full Costing Method: From the Selling Price Markup Scenario Towards the Achievement of the Net Profit Target of MSMEs Soto Bogor Slipi Zahidah Cahya Handayani; Nabilla Dzuhriana Azzahroh; Sallsa Billa Dini Azzahra; Diandra Riski Andini; Nadia Selvirana Herman
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.20

Abstract

This research is motivated by the importance of accurately determining the cost of production (HPP) for Micro, Small, and Medium Enterprises (MSMEs), especially in the culinary sector. The need for accurate calculation of the Cost of Production (COG) for MSME producers is an important factor in determining selling prices and operating profits. Many MSMEs continue to use simple cost calculations, so that the price set is not able to generate the best profit. The purpose of this study is to test the use of the full-cost method in determining the cost of production and the impact of the selling price setting scenario on the achievement of the net profit target of Soto Bogor Slipi MSMEs. This research method uses a descriptive quantitative approach with a case study on Soto Bogor Slipi MSMEs. The object of the study focused on the production and sales data of Soto Bogor Slipi MSMEs during the research period. The analysis technique was applied using the HPP calculation of the full costing method. The findings of the study show that the total production cost according to the calculation results of Soto Bogor Slipi MSMEs is Rp. 11,441,970 for 400 portions with a cost of production (HPP) of Rp. 29,000 per portion, while the calculation using the full costing method results in a total production cost of Rp. 12,111,970 with an HPP of Rp. 31,000 per portion. There is a difference of Rp. 2,000 caused by the method used by MSMEs that have not included all cost components in full, especially variable factory overhead costs. The results of the analysis also show that the business has reached a break-even point in the sale of at least 305 portions with the actual number of 400 portions and obtained a net profit of Rp. 858,000 with a profit margin of 6.5%. The implementation of this scenario can achieve the net profit target with the right selling price markup and Soto Bogor Slipi MSMEs can achieve optimal results. It is hoped that this study will have an impact in creating a successful and sustainable pricing strategy.
Analisis Perbandingan Harga Pokok Produksi antara Metode Perusahaan dan Metode Full Costing pada UMKM Cafe Kopi Senusa Indonesia: Comparative Analysis of Cost of Production between the Company Method and the Full Costing Method in MSMEs Cafe Kopi Senusa Indonesia Nabilla Ahmad; Aurellia Putri Natasha; Muhammad Ikhtiar; Pasha Achmad Rabbani; Rika Aulia
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.21

Abstract

This study aims to analyze how the MSME Cafe Senusa Kopi Indonesia calculates its Cost of Goods Manufactured (COGM). To review this issue thoroughly, the study applies a descriptive qualitative method to ensure all production cost components are clearly identified. The results indicate that the internal COGM calculation previously used by the cafe was suboptimal, as it only included specific costs. The calculated components only consisted of Raw Material Costs of Rp2,142,500, Direct Labor Costs of Rp1,800,000, and Variable Manufacturing Overhead of Rp469,500, resulting in a COGM of Rp2,941 per cup for a total production of 1,500 cups. Conversely, when re-analyzed using the Full Costing method, adjustments were made by including previously omitted Fixed Manufacturing Overheads, namely electricity costs of Rp1,000,000 and shop house rent of Rp2,500,000. The inclusion of these costs caused the total production cost to surge to Rp7,912,000, thereby producing a much more accurate and realistic COGM value of Rp4,794 per cup.
Analisis Perhitungan HPP Dengan Menggunakan Metode Full Costing Pada UMKM Warung Mie Ayam Bonar : Analysis of HPP Calculation Using the Full Costing Method in MSMEs of Bonar Chicken Noodle Warungs Raihan Rivalsa Hadin; Pradana Erlangga; Muhammad Arman Saputra; Tiyo Aji Saputra; Yohanes Pati Kolin
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.23

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector require accurate  ) calculations as the basis for determining selling prices and making business decisions. However, many MSME owners have not fully allocated all production cost components, resulting in COGM calculations that do not accurately reflect the actual production costs. This study aims to analyze the calculation of the Cost of Goods Manufactured using the Full Costing method at Warung Mie Ayam Bonar, a culinary MSME located in West Jakarta. The study employed a descriptive research method with a case study approach. Data were collected through observation, interviews, and documentation of direct material costs, direct labor costs, and manufacturing overhead costs. The results indicate that the COGM calculated by the business owner was IDR 13,000 per serving, whereas the Full Costing method produced a COGM of IDR 15,000 per serving. The difference of IDR 2,000 per serving was due to the exclusion of asset maintenance and repair costs as part of manufacturing overhead costs. Therefore, the Full Costing method provides more comprehensive and accurate cost information, making it a more reliable basis for determining selling prices and managing production costs in MSMEs.
Analisis Perhitungan Harga Pokok Produksi (HPP) dengan Menggunakan Metode Full costing pada UMKM Ayam Geprek Boo’all Slipi Jakarta: Analysis of the Calculation of the Cost of Production Price (HPP) Using the Full Costing Method in Ayam Geprek Boo'all Slipi Jakarta MSMEs Ashfa Azkiya Zahrah; Anggi Destari; Fita Pitria Adiyani; Nia Aulia Putri; Tatang Sutisna
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.24

Abstract

The objective of this research is to analyze the estimation of production expenses at UMKM Ayam Geprek Boo’all Slipi, determine the Cost of Goods Manufactured (COGM) using the full costing method, and compare the results of the simple method currently used by the business with the full costing method. Adopting a qualitative descriptive approach, this study utilizes firsthand information gathered through direct consultations with the entrepreneur. The results indicate that Ayam Geprek Boo’all Slipi still utilizes a simple calculation that overlooks fixed overhead costs, such as asset depreciation (carts and banners) and rent. Based on the calculation results,The COGM per portion using the simple method is Rp 18,469, while using the full costing method it is  Rp 18, 868 per portion, resulting in a difference of Rp 399 per portion. The full costing method provides more accurate and comprehensive results for business sustainability.
Pengaruh Harga dan Kualitas Produk Healthy Food Terhadap Kepuasan Pelanggan PT Mitra Gemilang Agro: The Effect of Price and Quality of Healthy Food Products on Customer Satisfaction of PT Mitra Gemilang Agro Ayu Devina Anggraini; Lela Elvira; Maria Lapriska Dian Ela Revita
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.26

Abstract

This research was conducted at PT Mitra Gemilang Agro, considering that customer satisfaction is one aspect that can determine a company's success in retaining customers. Customer satisfaction can be influenced by various factors, including price and product quality. This study aims to determine the effect of price and quality of Healthy Food products on customer satisfaction at PT Mitra Gemilang Agro. The method used in this study was quantitative. The sample size for this study was 95 respondents, determined using the Slovin formula. Data collection was conducted using a questionnaire with a Likert scale, and data processing was carried out using SPSS version 25. The results showed that partially, the Price variable obtained a tvalue of 1.491 < t-table 1.986, with a significance value of 0.139 > 0.05. Therefore, Price did not significantly influence Customer Satisfaction. The Product Quality variable obtained a calculated t value of 4.532 > t table 1.986 with a significance value of 0.000 < 0.05, so Product Quality has a positive and significant effect on Customer Satisfaction. Simultaneously, Price and Product Quality obtained a calculated fvalue of 43.525> ft table 3.10 with a significance value of 0.000 < 0.05, so Price and Product Quality together have a significant effect on Customer Satisfaction.
Penerapan Sistem Pencatatan Kas Berbasis Akuntansi Keuangan Untuk Meningkatkan Kredibilitas UMKM Teh Solo Daerah Cengkareng: Implementation of Financial Accounting-Based Cash Recording System to Increase the Credibility of Solo Tea MSMEs in the Cengkareng Area Salwa Habibah Natasya; Kamilatun Nufus; Chintya Ramayanti; Fadhiatul Billgiz; Ridha Ayu Artiyadi
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.27

Abstract

This study aims to determine the implementation of a financial accounting-based cash recording system to enhance the credibility of Solo tea MSMEs in the Cengkareng area. Data collection methods were conducted through interviews, including one with Mrs. Tuti Henni as the owner of the Es Teh Solo business. The results indicate that financial management in the Es Teh Solo business has not yet run optimally, as the business owner has not consistently recorded daily transactions. The main obstacle identified is the low competence and understanding of basic accounting concepts and applicable financial reporting standards, which are heavily influenced by educational background. Although the business owner realizes the importance of financial statements, they still face significant challenges in implementation. Therefore, assistance programs and continuous financial literacy improvement are required to enhance the practical skills of Es Teh Solo business owners. Through this education, it is expected that business owners can prepare structured financial statements to support sustainable business management, planning, and growth in an optimal and efficient manner.
Pengaruh Return on Asset dan Current Ratio terhadap Net Profit Margin PT Adi Sarana Armada Tbk: The Effect of Return on Asset and Current Ratio on the Net Profit Margin of PT Adi Sarana Armada Tbk Aidan Wira Putra; Bilal Akbar; Fiqri Arifin; Nakhorul Rif&#039;an; Fachri Arkan Alawie
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.30

Abstract

Business competition in the transportation and logistics sectors requires companies to improve the efficiency of financial performance in order to maintain profitability. This study aims to analyze and empirically test the influence of ROA (X1) and CR (X2) on NPM (Y) in PT Adi Sarana Tbk for the 2018-2025 period. This study uses a quantitative approach with a causal associative method. The data used is secondary data in the form of quarterly financial statements obtained through the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The sampling technique was carried out by the purposive sampling method, which resulted in 32 quarterly data observations that met the research criteria. The data analysis technique used classical assumption tests and multiple linear regression with the help of SPSS software version 27. The results showed that partially, the variable ROA (X1) had a positive and significant influence on NPM (Y) with a significance value of < 0,001. In contrast, the CR variable (X2) was partially shown to have no significant influence on NPM (Y) with a significance value of 0.780. However, simultaneously the variables ROA (X1) and CR (X2) had a significant effect on NPM (Y) with a contribution of 38.7% of the determination coefficient value (R Square). The results of this research can be considered by management in determining asset management strategies to increase the profitability of transportation and logistics service companies.

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