Vol. 1 No. 2 (2026): Juli 2026 - September 2026

DOI: https://doi.org/10.67183/jmac.v1i2

Published: 2026-07-01

Articles

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

1-10
- PDF
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

11-19
- PDF
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

20-25
- PDF
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

26-36
- PDF
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

37-45
- PDF
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

46-52
- PDF
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

53-60
- PDF
Analisis Rasio Keuangan dan Perkembangan Laba Bersih PT Indoritel Makmur TBK Periode 2016-2025 Analysis of Financial Ratios and Net Profit Development of PT Indoritel Makmur Tbk Period 2016-2025

Kiki Sidabutar, Epi Enjelina, Neisha Fitria, Naila Lubbi, Nova Alisia

61-77
- PDF
Pengaruh Harga Pokok Penjualan dan Biaya Operasional terhadap Laba Bersih Pada PT Indocement Tunggal Prakarsa Tbk The Effect of Cost of Goods Sold and Operating Costs on Net Profit at PT Indocement Tunggal Prakarsa Tbk

Ardianti Sulistia, Aulia Syafittri, Qurratu'ain Salsabila, Maria Alfiani Pare, Mutiara Tahyanda Putri

78-89
- PDF
Analisis Perhitungan HPP dengan Metode Full Costing sebagai Dasar Penerapan Harga Jual Pada UMKM Pecel Lele 78 Pluit Jakarta Utara Analysis of HPP Calculation with Full Costing Method as the Basis for the Implementation of Selling Prices in MSMEs Pecel Lele 78 Pluit North Jakarta

Citra Puspita, Puji Lestari, Safira Aulya, Jihan irani, Nazwa Maulida

90-99
- PDF
Pengaruh Return on Asset dan Current Ratio terhadap Return on Equity PT Astra International Tbk Periode 2018-2025 The Effect of Return on Asset and Current Ratio on Return on Equity of PT Astra International Tbk for the 2018-2025 Period

Iissya Handayani, Mareta Eka Sheillani, Nabila Aulia Safitri, Nabilla Fitriani, Hana Hartasya

100-111
- PDF
Analisis Pengaruh Efisiensi BOPO dan Manajemen NPL terhadap Nilai Pasar Saham pada 10 Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Analysis of the Effect of BOPO Efficiency and NPL Management on Stock Market Value in 10 Banks Listed on the Indonesia Stock Exchange (IDX)

Oyon Wiharto, Ramadhan Imam Hartoyo, Dini Avlia, Miftahul Jannah

112-121
- PDF
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets pada PT Blue Bird Tbk he Effect of Current Ratio and Debt to Equity Ratio on Return on Assets at PT Blue Bird Tbk

Nurlaila Nurlaila, Kresensia Lipa Sudi, Genoveva Salu, Gracasanda Daniella, Syahrillah Anwari

122-131
- PDF
Perhitungan Harga Pokok Produksi dengan Metode Full Costing: Penetapan Harga Jual Produk UKM Ayam Bakar Dapoer Syifa Calculation of Cost of Production with Full Costing Method: Determining the Selling Price of Dapoer Syifa Grilled Chicken SME Products

Hendri Saputra, Amanda Vinata, Fajar Dwi Cahyo, Adzra Ramadhina, Syifa Fauziah

132-140
- PDF
Analisis Potensi Penerapan Target Costing sebagai Strategi Pengendalian Biaya Produksi pada PT Cisarua Mountain Dairy Tbk Analysis of the Potential Implementation of Target Costing as a Production Cost Control Strategy at PT Cisarua Mountain Dairy Tbk

Louisa Pernanda, Vina fatkhiyatu zahroh, Riska Amelia, Nabila Annasthasya, Indri Rahmawati

141-147
- PDF
Analisis Kinerja Keuangan PT Total Bangun Persada Tbk: Pendekatan Profitabilitas, Likuiditas, dan Solvabilitas Analysis of Financial Performance of PT Total Bangun Persada Tbk: Profitability, Liquidity, and Solvency Approach

Ikfal Permana, Alfiansyah Wahyu Pratama, Muhammad Davi Rivaldi; Alif Shafiar

149-155
- PDF
Analisis Perhitungan HPP dengan Metode Full Costing dalam Menetapkan Harga Jual Produksi pada UMKM Martabak Manis Abang Adek Jakarta Barat Analysis of HPP Calculation with the Full Costing Method in Determining Production Selling Price at Martabak Manis MSMEs Brother of the Brothers and Sisters of West Jakarta

Bernadeta Ade Reany, Redita Putri Sunja, Desi Desi, Najwa Putri Rahmawati, Raden Giezka Putri Widjaja

156-165
- PDF
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'an, Fachri Arkan Alawie

166-176
- PDF
Analisis Cost-Volume-Profit (CVP) sebagai Dasar Pengambilan Keputusan pada UMKM toko baju z.nl di Platform Shopee Cost-Volume-Profit (CVP) Analysis as a Decision Basis for MSMEs in z.nl clothing stores on the Shopee Platform

Zinedin Ridwan Rojak, Muhammad Khoiro Nazed, Achmad Nauval Pratama, Anggi Cahya Maulana, Farhan Abdillah Fauzi Suhara

177-183
- PDF
Analisis Deskriptif Rasio Perputaran Persediaan dan Rasio Perputaran Bahan Baku,dan Biaya Produksi PT Fast Food Indonesia Tbk (KFC) Descriptive Analysis of Inventory Turnover Ratio and Raw Material Turnover Ratio, and Production Cost Ratio of PT Fast Food Indonesia Tbk Period 2022-2025

I'anatunisa I'anatunisa, Rista Afyani, Siti Nur Kholisoh, Vinka Ramadhani, Supriyati Supriyati

184-192
- PDF
Analisis Pengaruh ROA dan DER terhadap Harga Saham pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2021–2025 Analysis of the Influence of ROA and DER on Stock Prices in Health Sector Companies Listed on the IDX for the 2021–2025 Period

Catherinne Febrianti Siahaan, Hazwa Falina Yusyafin, Nur Intan Rahmania , Raesa Sekar Nadya, Rizky Ramadhan

193-203
- PDF
Analisis Deskriptif Biaya Produksi dan Laba Bersih pada PT Ultrajaya Milk Industry Tbk Periode 2018–2025 Descriptive Analysis of Production Costs and Net Profit at PT Ultrajaya Milk Industry Tbk for the Period 2018–2025

Meysha Van Heving, Cut Sabina Ayuni, Angela Stevi Syakira, Nadila Yosep Mareta, Sarip Hidayatuwloh

203-208
- PDF
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

209-221
- PDF
Pengaruh Pelatihan Kerja dan Motivasi Kerja terhadap Kinerja Therapist pada PT XYZ The Effect of Job Training and Work Motivation on Therapist Performance at PT XYZ

Fariza Ananta, Lela Elvira, Maria Lapriska Dian Ela Revita

222-232
- PDF
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Housekeeping pada PT Claro Kreasi Abadi The Influence of Work Discipline and Work Environment on the Performance of Housekeeping Employees at PT Claro Kreasi Abadi

Az Zahrah Putri Husaini, Lela Elvira, Maria Lapriska Dian Ela Revita

233-247
- PDF
Pengaruh Job Insecurity dan Pengawasan Kerja terhadap Kedisiplinan Kerja Karyawan Outsourcing pada PT Airkon Pratama Project RSUD Kota Bekasi

Cucu Solihah, Hendra Kurniawan

248-256
- PDF
Pengaruh Return on Assets Dan Debt to Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Healthcare Terdaftar Di BEI The Effect of Return on Assets and Debt to Equity Ratio on Profit Growth in Healthcare Sector Companies Listed on the IDX

Diffa Miftaah Huljannah, Nurul Aisah, Chodidjah

257-268
- PDF
Pengaruh Electronic Word of Mouth (E-WOM) Dan Harga Terhadap Keputusan Pembelian Lip stain TimePhoria Pada Platform Tiktok The Influence of Electronic Word of Mouth (E-WOM) and Price on TimePhoria Lip Stain Purchase Decisions on the Tiktok Platform

Ariqah Putri Khayyira, Lela Elvira, Maria Lapriska Dian Ela Revita

269-277
- PDF
Pengaruh Beban Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Badan Narkotika Nasional Provinsi DKI Jakarta The Effect of Workload and Work Motivation on the Performance of Employees of the National Narcotics Agency of DKI Jakarta Province

Maulidya Aprilia, Lela Elvira, Maria Lapriska Dian Ela Revita

278-289
- PDF
Pengaruh Brand Awareness dan Electronic Word of Mouth (e-WOM) terhadap Keputusan Pembelian Konsumen Produk Fore Coffee Di Bekasi The Influence of Brand Awareness and Electronic Word of Mouth (e-WOM) on Consumer Purchase Decisions of Fore Coffee Products in Bekasi

Nurul Fajriningtias, Desy Suryani, Martinus Wahyu Purnomo

290-299
- PDF

Vol. 1 No. 2 (2026): Juli 2026 - September 2026

Articles

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

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

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

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

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

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

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

Analisis Rasio Keuangan dan Perkembangan Laba Bersih PT Indoritel Makmur TBK Periode 2016-2025 Analysis of Financial Ratios and Net Profit Development of PT Indoritel Makmur Tbk Period 2016-2025

Pengaruh Harga Pokok Penjualan dan Biaya Operasional terhadap Laba Bersih Pada PT Indocement Tunggal Prakarsa Tbk The Effect of Cost of Goods Sold and Operating Costs on Net Profit at PT Indocement Tunggal Prakarsa Tbk

Analisis Perhitungan HPP dengan Metode Full Costing sebagai Dasar Penerapan Harga Jual Pada UMKM Pecel Lele 78 Pluit Jakarta Utara Analysis of HPP Calculation with Full Costing Method as the Basis for the Implementation of Selling Prices in MSMEs Pecel Lele 78 Pluit North Jakarta

Pengaruh Return on Asset dan Current Ratio terhadap Return on Equity PT Astra International Tbk Periode 2018-2025 The Effect of Return on Asset and Current Ratio on Return on Equity of PT Astra International Tbk for the 2018-2025 Period

Analisis Pengaruh Efisiensi BOPO dan Manajemen NPL terhadap Nilai Pasar Saham pada 10 Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Analysis of the Effect of BOPO Efficiency and NPL Management on Stock Market Value in 10 Banks Listed on the Indonesia Stock Exchange (IDX)

Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets pada PT Blue Bird Tbk he Effect of Current Ratio and Debt to Equity Ratio on Return on Assets at PT Blue Bird Tbk

Perhitungan Harga Pokok Produksi dengan Metode Full Costing: Penetapan Harga Jual Produk UKM Ayam Bakar Dapoer Syifa Calculation of Cost of Production with Full Costing Method: Determining the Selling Price of Dapoer Syifa Grilled Chicken SME Products

Analisis Potensi Penerapan Target Costing sebagai Strategi Pengendalian Biaya Produksi pada PT Cisarua Mountain Dairy Tbk Analysis of the Potential Implementation of Target Costing as a Production Cost Control Strategy at PT Cisarua Mountain Dairy Tbk

Analisis Kinerja Keuangan PT Total Bangun Persada Tbk: Pendekatan Profitabilitas, Likuiditas, dan Solvabilitas Analysis of Financial Performance of PT Total Bangun Persada Tbk: Profitability, Liquidity, and Solvency Approach

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

Analisis Cost-Volume-Profit (CVP) sebagai Dasar Pengambilan Keputusan pada UMKM toko baju z.nl di Platform Shopee Cost-Volume-Profit (CVP) Analysis as a Decision Basis for MSMEs in z.nl clothing stores on the Shopee Platform

Analisis Deskriptif Rasio Perputaran Persediaan dan Rasio Perputaran Bahan Baku,dan Biaya Produksi PT Fast Food Indonesia Tbk (KFC) Descriptive Analysis of Inventory Turnover Ratio and Raw Material Turnover Ratio, and Production Cost Ratio of PT Fast Food Indonesia Tbk Period 2022-2025

Analisis Pengaruh ROA dan DER terhadap Harga Saham pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2021–2025 Analysis of the Influence of ROA and DER on Stock Prices in Health Sector Companies Listed on the IDX for the 2021–2025 Period

Analisis Deskriptif Biaya Produksi dan Laba Bersih pada PT Ultrajaya Milk Industry Tbk Periode 2018–2025 Descriptive Analysis of Production Costs and Net Profit at PT Ultrajaya Milk Industry Tbk for the Period 2018–2025

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

Pengaruh Pelatihan Kerja dan Motivasi Kerja terhadap Kinerja Therapist pada PT XYZ The Effect of Job Training and Work Motivation on Therapist Performance at PT XYZ

Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Housekeeping pada PT Claro Kreasi Abadi The Influence of Work Discipline and Work Environment on the Performance of Housekeeping Employees at PT Claro Kreasi Abadi

Pengaruh Job Insecurity dan Pengawasan Kerja terhadap Kedisiplinan Kerja Karyawan Outsourcing pada PT Airkon Pratama Project RSUD Kota Bekasi

Pengaruh Return on Assets Dan Debt to Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Healthcare Terdaftar Di BEI The Effect of Return on Assets and Debt to Equity Ratio on Profit Growth in Healthcare Sector Companies Listed on the IDX

Pengaruh Electronic Word of Mouth (E-WOM) Dan Harga Terhadap Keputusan Pembelian Lip stain TimePhoria Pada Platform Tiktok The Influence of Electronic Word of Mouth (E-WOM) and Price on TimePhoria Lip Stain Purchase Decisions on the Tiktok Platform

Pengaruh Beban Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Badan Narkotika Nasional Provinsi DKI Jakarta The Effect of Workload and Work Motivation on the Performance of Employees of the National Narcotics Agency of DKI Jakarta Province

Pengaruh Brand Awareness dan Electronic Word of Mouth (e-WOM) terhadap Keputusan Pembelian Konsumen Produk Fore Coffee Di Bekasi The Influence of Brand Awareness and Electronic Word of Mouth (e-WOM) on Consumer Purchase Decisions of Fore Coffee Products in Bekasi

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