Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI)

Evaluation of Production Cost Efficiency and Gross Profit at Nasi Kebuli Restaurant, Pangkalan Brandan

Puspita Dewi — 2026-04-21

This study examines production cost efficiency and gross profit at Rumah Makan Nasi Kebuli Pangkalan Brandan during the period of January to June 2025. The study is grounded in the importance of production cost control in culinary businesses to maintain profitability amid fluctuations in raw material prices and operating costs. A descriptive quantitative method was employed, while data were collected through observation, interviews, and documentation. The data were analyzed using indicators of production cost efficiency, gross profit, and gross profit margin, and were further supported by lean manufacturing analysis to identify waste in the production process. The findings indicate that production cost efficiency ranged from 40.13% to 44.44%, with an average of 41.78%, while the average gross profit margin reached 29.35%. Throughout the six-month period, revenue and gross profit showed an upward trend; however, this increase was not consistently followed by improved cost efficiency due to fluctuations in raw material prices and operating expenses. The lean manufacturing analysis also revealed several forms of waste, including overproduction, waiting time, transportation, inventory, motion, over processing, and defects. Therefore, the business needs to strengthen raw material cost control, improve production management, and implement 5S principles continuously to enhance efficiency and financial performance.

Optimization of Selling Price Determination through Calculation of Cost of Goods Manufactured and Overhead Costs at Angliss Bakery

Purnama Sari — 2026-04-21

This study analyzes the effect of Cost of Goods Manufactured (COGM) calculation and production overhead costs on selling price determination at Angliss Bakery in Medan City. One of the main problems faced by micro, small, and medium enterprises (MSMEs) such as Angliss Bakery is the lack of an optimal cost accounting system, resulting in selling prices that are often determined in a simple manner and tend to rely on intuition. This condition may lead to a mismatch between the selling price and the actual production cost, which can affect the effectiveness of business management. This research employs a quantitative method with a causal associative approach. Data were collected through observation, interviews, and documentation, covering components of raw material costs, direct labor costs, production overhead costs, and selling prices for ten types of bakery products. The data analysis techniques include classical assumption tests, multiple linear regression, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²) to measure the effect of each independent variable on the dependent variable. The results indicate that the calculation of COGM has a significant effect on the selling price determination of Angliss Bakery products. Production overhead costs also have a significant effect, although their contribution is relatively smaller than that of COGM. Simultaneously, both variables have a positive effect on selling price determination, meaning that the more accurate the COGM calculation and overhead cost allocation, the more accurate the selling price established by the business. Therefore, this study highlights the importance of implementing a more structured cost accounting system in MSME management, particularly in calculating COGM and allocating production overhead costs. These findings are expected to provide useful input for Angliss Bakery in enhancing its competitiveness through a rational pricing strategy based on accurate cost data.

The Influence of Workload and Work Stress on Employee Performance with Job Satisfaction as an Intervening Variable: A Study at Tapin Utara Community Health Center, Tapin Regency, South Kalimantan

Ratna Susanti — 2026-04-25

Employee performance is a central issue in primary healthcare organizations because the quality, speed, and consistency of public service depend heavily on the capacity of employees to complete clinical, administrative, and community-based tasks. This study examines the influence of workload and work stress on employee performance with job satisfaction as an intervening variable at Tapin Utara Community Health Center, Tapin Regency, South Kalimantan Province, Indonesia. The study employed a quantitative explanatory design using a structured questionnaire distributed to employees of the health center. The research model positioned workload and work stress as exogenous variables, job satisfaction as an intervening variable, and employee performance as the endogenous variable. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings show that workload and work stress have positive and significant effects on employee performance. Workload and work stress also have positive and significant effects on job satisfaction. Job satisfaction has the strongest positive and significant effect on employee performance and mediates the relationships between workload, work stress, and employee performance. The adjusted R-square value of 0.880 indicates that 88% of the variation in employee performance can be explained by workload, work stress, and job satisfaction. These findings imply that workload and work stress should not only be understood as risk factors but also as managerial conditions that, when kept proportional, meaningful, and manageable, may strengthen job satisfaction and improve performance in public healthcare institutions.

The Influence of E-Commerce and Social Media on Increasing Micro-Enterprise Revenue in Banjarmasin City South Kalimantan Province

Salma Salma — 2026-04-28

This study aims to The Influence Of E-commerce and Social Media On Increasing Micro-ENTERPRISE Revenue In Banjarmasin City South Kalimantan Province; to examine and analyze the partial effect of social media on increasing micro-business income; and to examine and analyze the simultaneous effect of e-commerce and social media on increasing micro-business income in the same region. This research employed a quantitative approach using a cluster sampling method. Data were collected through questionnaires and analyzed using multiple linear regression. The sample consisted of 100 respondents selected from 1,005 micro-entrepreneurs in Banjarmasin City, South Kalimantan Province, who use e-commerce and social media. The variables in this study were e-commerce (X1), social media (X2), and the increase in micro-business income (Y). The results of the t-test analysis showed that e-commerce has a significant effect on increasing micro-business income, with t-count > t-table (10.123 > 1.660) and a significance value of 0.001 < 0.05; therefore, H0 is rejected and H1 is accepted. Social media also has a significant effect on increasing micro-business income, with t-count > t-table (11.202 > 1.660) and a significance value of 0.001 < 0.05; therefore, H0 is rejected and H2 is accepted. Simultaneously, the F-statistic was 108.261, while the F-table value was 3.09. Since F-count > F-table, H0 is rejected and H3 is accepted. This indicates that e-commerce and social media jointly influence the increase in micro-business income in Banjarmasin City, South Kalimantan Province.