Jurnal Manajemen dan Akuntansi Cakrawarti
Jurnal manajemen dan Akuntansi Cakrawarti (JMAC) is a peer-reviewed academic journal dedicated to publishing high-quality research in the fields of management and accounting. The journal provides a scholarly platform for researchers, academics, practitioners, and policymakers to disseminate rigorous and innovative studies that contribute to theoretical development and practical advancement. JMAC publishes empirical research, conceptual papers, systematic literature reviews, integrative reviews, bibliometric analyses, and meta-analyses. The journal welcomes quantitative, qualitative, and mixed-methods studies, as well as structured literature review methodologies, provided that submissions demonstrate methodological rigor, originality, and clear academic contribution. The scope of the journal includes, but is not limited to: Human Resource Management, Financial Management, Marketing Management, Strategic Management, Operations Management, Entrepreneurship, Management Information Systems, Financial Accounting, Management Accounting, Auditing, Accounting Information Systems, Taxation, Corporate Governance, Sustainability Reporting, and Islamic Management and Islamic Accounting. All submissions undergo a double-blind peer review process to ensure academic quality,objectivity, and integrity. JMAC is committed to upholding high standards of publication ethics, transparency, and scholarly responsibility. Published by Cakrawarti Empat Proksi, JMAC supports both conventional and Islamic perspectives and encourages interdisciplinary dialogue to advance globally relevant research in management and accounting.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada UMKM Warung Tongseng Pak Tolib di Kemanggisan
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.
Copyright (c) 2026 Jurnal Manajemen dan Akuntansi Cakrawarti
Analisis Perhitungan Biaya dan Laba Usaha Menggunakan Pendekatan Full costing Pada UMKM Toko Buku Adijaya
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 Perbandingan Harga Pokok Produksi antara Metode Perusahaan dan Metode Full Costing pada UMKM Cafe Kopi Senusa Indonesia
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 HPP Metode Full Costing: Dari Skenario Markup Harga Jual Menuju Pencapaian Target Laba Bersih UMKM Soto Bogor Slipi
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 Perhitungan HPP Dengan Menggunakan Metode Full Costing Pada UMKM Warung Mie Ayam Bonar
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
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.
Penerapan Sistem Pencatatan Kas Berbasis Akuntansi Keuangan Untuk Meningkatkan Kredibilitas UMKM Teh Solo Daerah Cengkareng
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.
Analisis Rasio Keuangan dan Perkembangan Laba Bersih PT Indoritel Makmur TBK Periode 2016-2025
This study seeks to analyze the financial performance of PT Indoritel Makmur Internasional Tbk using financial ratio analysis and net profit growth for the years 2016 to 2025. A descriptive quantitative technique was utilized in the research, which used secondary data from the company's annual financial statements. The Current Ratio (CR), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and annual net profit growth were all used in the analysis. Throughout the years 2016 to 2021, the firm had comparatively constant financial performance, according to the statistics. Due to the dominance of dividend income, profitability rose significantly in 2022, as indicated by an NPM that was over 100%. In 2023, there was a period of declining performance, with net profit declining by 44.09% and ROA and ROE declining as well. With positive net profit growth, the firm's performance once again increased in 2024 and 2025. In general, the organization showed a great ability to maintain profitability and liquidity despite changing business conditions. The research findings are expected to serve as a basis for evaluation for both company management and investors in assessing the financial performance of investment companies.
Pengaruh Harga Pokok Penjualan dan Biaya Operasional terhadap Laba Bersih Pada PT Indocement Tunggal Prakarsa Tbk
The increasingly intense competition in the cement industry requires companies to manage expenditures effectively and efficiently in order to maintain profitability. Cost of Goods Sold and Operating Expenses are two major cost components that affect a company’s net profit; therefore, their management requires careful attention. The purpose of this study is to analyze the effect of Cost of Goods Sold and Operating Expenses on Net Profit at PT Indocement Tunggal Prakarsa Tbk. The method used in this research is quantitative with a causal associative approach. The data analyzed were obtained from the quarterly financial statements of PT Indocement Tunggal Prakarsa Tbk for the period 2016–2025, sourced from the company’s financial documents. The analytical technique used was multiple linear regression supported by the IBM SPSS Statistics application. The results of the study indicate that Cost of Goods Sold has a significant effect on Net Profit with a significance value of 0.018. Meanwhile, Operating Expenses have a significance value of 0.687 > 0.05, which means that they do not have a significant effect on the company’s Net Profit. Both independent variables simultaneously contribute to Net Profit. Simultaneously, the model obtained an F-value of 14.071 with a significance value of 0.000; therefore, H₀ is rejected and Hₐ is accepted, indicating that both variables have a significant effect. The R Square value of 0.432 indicates that the Cost of Goods Sold and Operating Expenses variables are able to explain 43.2% of the variation in Net Profit, while the remaining 56.8% is explained by other variables outside the research model. The conclusion of this study emphasizes that effective cost control is crucial in increasing the company’s net profit. Therefore, companies need to implement optimal cost control to improve financial performance and competitiveness.
Analisis Perhitungan HPP dengan Metode Full Costing sebagai Dasar Penerapan Harga Jual Pada UMKM Pecel Lele 78 Pluit Jakarta Utara
This study was motivated by the fact that many MSME operators, particularly in the culinary sector, set their selling prices without conducting a comprehensive calculation of production costs. This can lead to inaccuracies in pricing and affect business profits. The objective of this study is to analyze the calculation of the cost of goods sold using the Full Costing method and its implications for pricing at the Pecel Lele 78 MSME in Pluit, North Jakarta. This study employs a descriptive qualitative method using both primary and secondary data sources. Data were collected through interviews, observations, and documentation, then analyzed by comparing the cost of goods sold calculations performed by business owners with those calculated using the Full Costing method. The results of the study indicate a difference of Rp 2,000 between the selling price calculated using the Full Costing method and the selling price determined by UMKM Pecel Lele 78. Furthermore, the selling price calculated using the Full Costing method is higher than the price currently applied by the business. These findings suggest that the Full Costing method can serve as a reliable basis for determining selling prices, as it enables businesses to maximize profits while maintaining product competitiveness in the market.
Pengaruh Return on Asset dan Current Ratio terhadap Return on Equity PT Astra International Tbk Periode 2018-2025
Post pandemic economic dynamics make ROA and CR management crucial in maintaining the stability of the company's ROE. This study aims to analyze and test the influence of Return on Asset (ROA) and Current Ratio (CR) on Return on Equity (ROE) in PT Astra International Tbk for the 2018-2025 period. Using a causal quantitative approach, secondary data is obtained from the official quarterly financial statements from the Indonesia Stock Exchange Website and the company's website. The sampling technique using purposive sampling produced 32 quarterly data. Data analysis used classical assumption tests and multiple linear regression using SPSS software. The results of the partial test showed that ROA had a significant positive effect, while CR had a significant negative effect on ROE. Simultaneously, the two variables had a very strong significant effect in explaining the variation in ROE of 99.2%. Improving asset efficiency and optimal liquidity management are important factors to increase equity returns, as well as being the basis for management in developing profitability strategies. The implication of this study emphasizes that the management of PT Astra International Tbk needs to prioritize asset efficiency to boost profits, as well as control current assets so that there is no idle cash that reduces the effectiveness of capital return for shareholders.
Analisis Pengaruh Efisiensi BOPO dan Manajemen NPL terhadap Nilai Pasar Saham pada 10 Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
In the economic sector, banks serve as financial intermediaries whose stability is heavily influenced by global economic fluctuations. The importance of maintaining fundamental performance often reveals a research gap between theories of bank soundness and the actual response of stock prices in the capital market. This study aims to re-examine the impact of operational efficiency—measured by the Operating Expenses to Operating Income (BOPO) ratio—and Non-Performing Loan (NPL) management on the stock prices of 10 banking companies listed on the Indonesia Stock Exchange (IDX) during the quarterly periods of 2025. A quantitative method utilizing secondary data was employed, with purposive sampling yielding 40 observations. Following a Cochrane-Orcutt transformation to address autocorrelation, the effective number of observations became 39. Data analysis was conducted using multiple linear regression with the aid of SPSS 23. Partial test results indicate that BOPO efficiency has a significant negative effect on stock prices, whereas NPL management does not have a significant partial effect on banking stock prices. However, the F-test reveals that BOPO and NPL collectively have a significant effect on stock market value at a significance level of 0.005. An R-squared value of 0.213 indicates that these two independent variables contribute 21.3% to the explanation of stock price variations, with the remainder attributed to other factors. These findings suggest that operational efficiency, as reflected in the BOPO ratio, is a primary factor for investors in determining the market value of banking stocks, outweighing the impact of non-performing loan (NPL) levels
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets pada PT Blue Bird Tbk
Return on Assets is one of the indicators used to assess a company’s ability to manage its resources and achieve its business objectives. This study aims to determine the effect of the Current Ratio and the Debt-to-Equity Ratio on Return on Assets at PT Blue Bird Tbk, both partially and simultaneously. This study employs a quantitative approach using secondary data obtained from PT Blue Bird Tbk’s financial statements for the period 2018–2025. The data analysis techniques used include classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) using SPSS 27. The results show that the Current Ratio has a significant effect on Return on Assets with a significance value of 0.002, while the Debt-to-Equity Ratio also has a significant effect with a significance value of < 0.001. Simultaneously, the Current Ratio and Debt-to-Equity Ratio have a significant effect on Return on Assets with a significance value of < 0.001. The Adjusted R-Square value of 0.395 indicates that these two variables explain 39.5% of the variation, while the remaining 60.5% is influenced by other factors outside the scope of this study. The findings of this study indicate that liquidity management and a balanced capital structure are important factors in improving the efficiency of a company’s asset utilization. Therefore, management needs to optimize current assets and maintain debt at a healthy level to ensure the company’s profitability.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing: Penetapan Harga Jual Produk UKM Ayam Bakar Dapoer Syifa
This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the Full Costing method and its impact on the selling price at the Syifa grilled chicken SME. The business faces an issue where its production cost calculation fails to incorporate all cost components, potentially leading to an inaccurate selling price. The study employs a descriptive quantitative method with a case study approach. Data were gathered through interviews with the business owner, observation of the production process, and documentation of production costs. The results indicate that the COGM calculated using the company's existing method was Rp 2,275,500 for 100 portions, resulting in a selling price of Rp 22,755 per portion. In contrast, the calculation using the Full Costing method yielded a COGM of Rp 3,560,250 and a selling price of Rp 35,600 per portion. This discrepancy arose because the company's method did not include machinery and equipment depreciation costs in the production costs. Implementing the Full Costing method provides more accurate cost information, thereby assisting the business owner in setting a more appropriate selling price and enhancing the effectiveness of profit management.
Analisis Potensi Penerapan Target Costing sebagai Strategi Pengendalian Biaya Produksi pada PT Cisarua Mountain Dairy Tbk
This study aims to analyze the potential application of the Target Costing method as a production cost control strategy at PT Cisarua Mountain Dairy Tbk based on the company's 2025 financial statements. The research employed a descriptive quantitative approach using secondary data obtained from the company's annual report. The analysis was conducted by comparing the Traditional Costing and Target Costing approaches to evaluate production cost efficiency and identify opportunities for improving profitability. The results indicate that the company recorded net sales of IDR 10.724 trillion, cost of goods sold of IDR 5.871 trillion, gross profit of IDR 4.853 trillion, and net income of IDR 2.033 trillion. The cost of goods sold accounted for 54.75% of net sales, while the gross profit margin reached 45.25%, indicating a high level of production cost efficiency. The Target Costing simulation produced a maximum allowable cost of IDR 8.691 trillion, which was higher than the actual production cost, resulting in a potential cost efficiency of IDR 2.820 trillion. These findings demonstrate that the company has effectively controlled its production costs. Furthermore, a more systematic implementation of Target Costing has the potential to enhance operational efficiency, strengthen competitiveness, and support sustainable profitability.
Analisis Kinerja Keuangan PT Total Bangun Persada Tbk: Pendekatan Profitabilitas, Likuiditas, dan Solvabilitas
This study aims to analyze the financial performance of PT Total Bangun Persada Tbk (TOTL) during the 2022-2024 period through an analysis approach of trends, Common Size, and financial ratios (profitability, liquidity, and solvency), as well as compare it with the average building construction industry in Indonesia. The data used is secondary data in the form of annual financial statements published through the Indonesia Stock Exchange (IDX). The results show that TOTL has better profitability than the industry average, with a net profit Margin that increased from 4.03% (2022) to 8.60% (2024). However, the company's liquidity and solvency aspects were recorded relatively lower than the industry average, driven by the dominance of current debt in the funding structure. The 2025 projection shows moderate profit growth, supported by new contracts worth IDR 2.49 trillion in the first semester of 2025. This research recommends management to optimize capital structure and maintain liquidity ratios to remain competitive amid industry pressures. The results of this study imply that companies need to maintain profitability advantages through operational efficiency while improving their capital structure so that short-term liquidity risks can be minimized.
Analisis Perhitungan HPP dengan Metode Full Costing dalam Menetapkan Harga Jual Produksi pada UMKM Martabak Manis Abang Adek Jakarta Barat
This study analyzes the calculation of Cost of Goods Sold (COGS) using the Full costing method at the Martabak Manis Abang Adek micro and small enterprise in West Jakarta to determine a more optimal selling price compared to the conventional method currently used by including all production cost elements, namely raw material costs (flour, sugar, eggs, and milk), direct labor cost, and factory overhead (electricity, gas, and rent), based on the enterprise’s monthly production data. The research uses a descriptive quantitative approach through direct observation and interviews to document cost components and pricing pratices. Finding indicate a significant difference between the conventional COGS calculated with full costing. By incorporating the comprehensive daily factory overhead, including equipment depreciation and rent, the total daily production cost is determined at Rp338,357,resulting in an accurate COGS of Rp3,562 per unit. This accurate cost allocation eliminates undercosting risks, providing a more realistic foundation tp ensure business viability. The study recommends that similar culinary SMEs adopt data driven full Costing to improve pricing decision and financial sustainability.
Pengaruh Return on Asset dan Current Ratio terhadap Net Profit Margin PT Adi Sarana Armada Tbk
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.
Analisis Cost-Volume-Profit (CVP) sebagai Dasar Pengambilan Keputusan pada UMKM toko baju z.nl di Platform Shopee
The development of digitalization encourages fashion MSMEs to utilize e-commerce platforms such as Shopee as a medium for marketing and selling products. However, high administrative costs, promotional expenses, and intense price competition create challenges for businesses in achieving optimal profits. This study aims to analyze the implementation of Cost-Volume-Profit (CVP) analysis as a basis for decision-making in the z.nl clothing MSME on the Shopee platform. The research method used is a quantitative descriptive method with a case study approach. Data were collected through observation, interviews, and documentation related to fixed costs, variable costs, sales volume, and business profits. CVP analysis was conducted by calculating contribution margin, break even point (BEP), margin of safety (MOS), and target profit(Negeri et al., 2023). The results indicate that the implementation of CVP analysis assists MSMEs in determining the minimum sales level, estimating expected profits, and supporting decision-making related to selling prices, cost efficiency, and sales strategies. Therefore, CVP analysis can be used as an effective profit planning tool to improve the sustainability and competitiveness of fashion MSMEs in the digital era.
Analisis Deskriptif Rasio Perputaran Persediaan dan Rasio Perputaran Bahan Baku,dan Biaya Produksi PT Fast Food Indonesia Tbk (KFC)
Uncertainty in macroeconomic conditions, inflationary pressure on food commodity prices, and fierce competition in the fast food industry require companies to optimize their operational efficiency and logistics management strictly. This study aims to describe and analyze the development of the Inventory Turnover Ratio, Raw Material Turnover Ratio, and Production Cost Ratio and explain the logical relationship between these ratios in PT Fast Food Indonesia Tbk for the period of 2022 to 2025. The research method used is a descriptive quantitative method. The type of data used is secondary data in the form of quarterly financial statements of companies officially obtained from the Indonesia Stock Exchange (IDX) with a total sample of 12 time series observations. The analysis was carried out using descriptive statistics including the calculation of the average value (mean), maximum value, and minimum value in the financial ratio indicator. The results of the analysis show that during the observation period of 2022–2025, the Inventory Turnover Ratio and the Raw Material Turnover Ratio generally show dynamic logistics management performance, while the company's Production Cost Ratio absorbs a fairly significant proportion of total operating income on average. Quantitatively descriptive, the dynamics of Inventory Turnover and raw materials that tend to fluctuate descriptively show an inverse relationship pattern to fluctuations in the production cost ratio. The speed of activity ratio in managing logistics inventory and kitchen raw materials indicates a trend in the efficiency of production costs in real terms in KFC restaurants from year to year
Analisis Pengaruh ROA dan DER terhadap Harga Saham pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2021–2025
This study aims to analyze the effect of Return On Assets (ROA) and Debt to Equity Ratio (DER) on the stock prices of healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This research uses a quantitative approach with secondary data obtained from annual financial statements and annual closing stock prices. The research sample consists of seven healthcare sector companies selected using purposive sampling based on specific criteria. The data analysis technique used is multiple linear regression with the assistance of IBM SPSS 23, after conducting classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, ROA has no significant effect on stock prices, with a significance value of 0.416. DER also has no significant effect on stock prices, with a significance value of 0.340. Simultaneously, ROA and DER have no significant effect on stock prices, with an F value of 1.556 and a significance value of 0.226. The R Square value of 0.089 indicates that ROA and DER explain only 8.9% of the variation in stock prices, while the remaining percentage is influenced by other factors outside this study.
Analisis Deskriptif Biaya Produksi dan Laba Bersih pada PT Ultrajaya Milk Industry Tbk Periode 2018–2025
This study aims to analyze the effect of production costs on net profit at PT Ultrajaya Milk Industry Tbk during the period 2018–2025. The background of this research is based on the importance of controlling production costs in the food and beverage industry to maintain profitability in the midst of increasingly fierce market competition. The research method used is qualitative descriptive by utilizing secondary data in the form of the company's annual financial statements for the period 2018–2025 published through the Indonesia Stock Exchange. Data analysis techniques are carried out through document review, descriptive interpretation of cost and profit trends, and comparative studies between periods to understand the patterns of intervariable relationships in depth. The results of the study show that there is a tendency that changes in production costs are followed by changes in the company's net profit. When production costs can be managed more efficiently, net profit tends to increase. In contrast, the increase in production costs that is not offset by revenue growth is related to a decline in profit margins.
Pengaruh Harga dan Kualitas Produk Healthy Food Terhadap Kepuasan Pelanggan PT Mitra Gemilang Agro
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.
Pengaruh Pelatihan Kerja dan Motivasi Kerja terhadap Kinerja Therapist pada PT XYZ
This study aims to analyze the influence of job training and work motivation on therapist performance at PT. XYZ. The main problem in this study focuses on how employee technical competence and psychological motivation contribute to the company's service quality. The research method used was a quantitative approach. Data were collected from 69 respondents who were therapists at PT. XYZ. Data analysis was performed using the t-test for partial testing and the f-test for simultaneous testing, as well as coefficient of determination analysis. The results showed that partially, job training had a positive and significant effect on therapist performance (t-test 4.165 > t-table 1.997; p < 0.05). Similarly, work motivation had a positive and significant effect on performance (t-test 2.879 > t-table 1.997; p < 0.05). Simultaneously, these two variables significantly influenced therapist performance, with a calculated f-value of 21.328 (calculated f>ftable 3.14) and a significance level of 0.000. The coefficient of determination (R2) value was 0.393, indicating that job training and work motivation explained 39.3% of the variance in performance, while the remaining 60.7% was influenced by factors outside the scope of this study. In conclusion, improving the quality of training programs and strengthening work motivation will effectively drive therapist performance at PT. XYZ.
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Housekeeping pada PT Claro Kreasi Abadi
PT Claro Kreasi Abadi is a facility services provider, offering services such as housekeeping and general cleaning. This study aims to determine the influence of work discipline and the work environment—both individually and simultaneously—on employee performance at PT Claro Kreasi Abadi. This quantitative study employed multiple linear regression analysis, with data processed using SPSS version 26. A non-probability sampling technique was used, specifically a saturated sampling method involving 65 respondents. Data sources included primary data obtained through observation and questionnaires, as well as secondary data gathered via literature reviews of books and journals. The study results demonstrate that: (1) work discipline has a positive and significant partial effect on employee performance, as evidenced by a t-statistic of 5.157 (> 1.670) and a significance value (Sig.) of 0.000 (< 0.05); (2) the work environment has a positive and significant partial effect on employee performance, indicated by a t-statistic of 3.528 (> 1.670) and a significance value (Sig.) of 0.001 (< 0.05); and (3) work discipline and the work environment have a positive and significant simultaneous effect on employee performance, shown by an f-statistic of 52.140 (> 3.145) and a significance value (Sig.) of 0.000 (< 0.05).
Pengaruh Job Insecurity dan Pengawasan Kerja terhadap Kedisiplinan Kerja Karyawan Outsourcing pada PT Airkon Pratama Project RSUD Kota Bekasi
Work discipline is one of the essential factors in supporting organizational effectiveness, particularly for outsourced employees who are required to perform their duties in accordance with established operational standards. However, several conditions, including job insecurity and inadequate work supervision, may influence employees' level of discipline. This study aims to analyze the effect of job insecurity and work supervision on the work discipline of outsourced housekeeping employees at PT Airkon Pratama, RSUD Kota Bekasi Project. This research employed a quantitative descriptive approach. The population consisted of 100 outsourced housekeeping employees, while the sample comprised 74 respondents selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using Statistical Package for the Social Sciences (SPSS), including validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination analysis. The findings indicate that job insecurity and work supervision significantly influence employees' work discipline. Simultaneously, both independent variables contribute significantly to improving work discipline. Therefore, strengthening supervisory practices and managing employees' perceptions of job insecurity are essential strategies for improving organizational discipline. The findings are expected to provide valuable insights for organizations in developing more effective human resource management policies.
Pengaruh Return on Assets Dan Debt to Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Healthcare Terdaftar Di BEI
Profit growth is one of the indicators used to assess a company's financial performance because it reflects the company's ability to improve finances from the previous period to the next. The purpose of this study is to analyze the effect of Return on Assets and Debt to Equity Ratio on Profit Growth in Healthcare Sector Companies listed on the IDX. This research method uses a statistical quantitative method with secondary data in the form of financial reports obtained from the company's official website or the official IDX website. The sampling technique in this study uses purposive sampling while data indicated as outliers are excluded to meet the research assumptions. The research findings show that Return on Assets has an effect on profit growth with t count 6.334 > 2.016 with sig. 0.000 < 0.05, Debt to Equity Ratio has an effect on profit growth with t count 4.360 > 2.016 with sig. 0.000 > 0.05. Return on Assets and Debt to Equity Ratio simultaneously influence profit growth with F count 20.989 > 4.067, with sig. 0.000 < 0.05.
Pengaruh Electronic Word of Mouth (E-WOM) Dan Harga Terhadap Keputusan Pembelian Lip stain TimePhoria Pada Platform Tiktok
This study aims to examine the influence of E-WOM (Electronic Word of Mouth) and Price on Purchase Decisions for TimePhoria lip stain products among TikTok users. TimePhoria is a brand that is widely discussed on TikTok through user reviews and recommendations, and has a variety of prices across various e-commerce platforms. In a competitive cosmetics market, understanding how much E-WOM and price influence purchasing decisions is crucial. A quantitative approach was applied in this study by distributing survey questionnaires to 100 respondents, namely female TikTok users who have experience purchasing TimePhoria brand lip stain products. Respondents were selected using a purposive sampling technique. Data analysis was carried out using multiple linear regression analysis which includes data quality testing, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and hypothesis testing through t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially, E-WOM has a positive and significant effect on purchasing decisions with a calculated t value of 5.452 > t table 1.984 (Sig. 0.000), and Price has a positive and significant effect with a calculated t value of 8.024 > t table 1.984 (Sig. 0.000). Simultaneously, E-WOM and Price also have a significant effect on purchasing decisions with a calculated F value of 113.788 > F table 3.08 (Sig. 0.000), with a contribution of 69.5%. These findings imply that companies need to strengthen their E-WOM strategies and set competitive prices to improve consumer purchasing decisions on digital platforms such as TikTok.
Pengaruh Beban Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Badan Narkotika Nasional Provinsi DKI Jakarta
In the current development of the work world, human resources have an important role in achieving organizational goals. The National Narcotics Agency of DKI Jakarta Province is one of the government agencies tasked with the prevention, eradication, abuse, and illicit trafficking of narcotics. This study aims to determine the effect of workload, work motivation on the performance of employees of the National Narcotics Agency of DKI Jakarta Province. The method used is quantitative research with data collection through distributing questionnaires, so that 76 employees were obtained. Data were analyzed using SPSS version 21. through classical, partial, simultaneous assumption tests, coefficient of determination, and regression. The results of the study indicate that Workload has a positive and significant effect on Employee Performance with t count 4.047> t table 1.663 and sig 0.000 <0.05. Work Motivation has a positive and significant effect on Employee Performance with t count 6.541> t table 1.663 and sig 0.000 <0.05. Workload and Work Motivation simultaneously have a positive and significant effect on Employee Performance with F count 70.978 > F table 3.12 and sig 0.000 < 0.05.
Pengaruh Brand Awareness dan Electronic Word of Mouth (e-WOM) terhadap Keputusan Pembelian Konsumen Produk Fore Coffee Di Bekasi
The increasingly competitive coffee shop industry in Bekasi has encouraged businesses to implement effective marketing strategies to influence consumers' purchase decisions. This study aims to analyze the effect of brand awareness and electronic word of mouth (e-WOM) on the purchase decisions of product Fore consumers in Bekasi, both partially and simultaneously. This study employed a quantitative approach using primary data collected through questionnaires distributed to 96 Fore Coffee consumers in Bekasi, with the sample size determined using the Lemeshow formula. The data were analyzed using multiple linear regression, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination. The results indicate that brand awareness and electronic word of mouth (e-WOM) have a positive and significant effect on purchase decisions, both partially and simultaneously. Simultaneously, both variables explain 66.3% of the variance in purchase decisions, while the remaining 33.7% is influenced by other factors outside the scope of this study. These findings suggest that strengthening brand awareness and effectively managing electronic word of mouth (e-WOM) can serve as effective marketing strategies to enhance consumers' purchase decisions at Fore Coffee in Bekasi.