Jurnal Daya Saing

ALOKASI ANGGARAN KEBIJAKAN MAKANAN BERGIZI GRATIS (MBG): TINJAUAN HUKUM EKONOMI SYARIAH DAN RELEVANSINYA DENGAN SDGS ZERO HUNGER

2026-07-07T10:21:13+07:00

The Free Nutritious Meal (MBG) program is President Prabowo Subianto's priority policy to address stunting. However, its universal tax-funded mechanism from the state budget raises fiscal justice concerns, as the financial burden is universally shared while direct benefits remain partial. This mixed-method socio-legal study aims to analyze MBG’s fiscal justice dimension through public policy, Maqashid Sharia, and SDGs Zero Hunger. The findings indicate that MBG aligns with Maqashid Sharia in protecting life, wealth, and public interest by stimulating local economies. Although a fiscal justice gap persists due to uneven distribution, it is offset by long-term national productivity gains. In conclusion, its sustainability relies on transparent governance and expanding distribution to remote areas to ensure inclusive distributive justice

PENGARUH PROFITABILITAS (ROA), PELUANG PERTUMBUHAN (PROFIT GROWTH), DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN (PBV) (STUDI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2024)

2026-07-18T06:09:32+07:00

Studi ini difokuskan untuk mengevaluasi bagaimana Return on Assets (ROA), pertumbuhan laba (Profit Growth), serta skala bisnis (Size) mampu memengaruhi Price to Book Value (PBV) pada emiten bank di Bursa Efek Indonesia (BEI) sepanjang tahun 2017 hingga 2024. Melalui desain kuantitatif, data dianalisis menggunakan regresi data panel. Penentuan sampel dilakukan secara purposive sampling yang menghasilkan 23 emiten perbankan, sehingga diperoleh 184 data observasi. Berdasarkan pengujian hipotesis, ditemukan bahwa ROA maupun Profit Growth mampu meningkatkan nilai perusahaan secara parsial dan signifikan. Sebaliknya, variabel Size terbukti tidak memberikan dampak yang nyata terhadap PBV. Namun, ketika diuji secara bersama-sama, ketiga variabel independen tersebut secara simultan memengaruhi nilai perusahaan, di mana model ini mampu menjelaskan variasi data sebesar 80,3% (Adjusted R²). Hal ini mengisyaratkan bahwa pasar modal lebih menyoroti aspek fundamental, yakni kemampuan mencetak laba dan ekspansi pertumbuhan, ketimbang besaran aset perusahaan. Secara akademis, riset ini memperkaya literatur empiris terkait faktor penentu valuasi perusahaan, khususnya yang melintasi dinamika krisis pra-pandemi, masa pandemi, hingga fase pemulihan ekonomi

STRATEGI PENINGKATAN MOTIVASI KERJA PEKERJA HARIAN LEPAS (DAILY WORKER) BERBASIS ANALISIS SWOT DI KOTA BANDUNG

2026-07-18T06:34:38+07:00

This study aims to formulate a strategy to improve the work motivation of daily workers in Bandung City through an integration of a phenomenological approach and a SWOT analysis. Despite their significant contribution to the urban economy, this group often faces income uncertainty, minimal social security, and weak bargaining power, which directly affect the stability of work motivation. This gap is exacerbated by the dominance of previous studies that are linear quantitative or macro-juridical, leaving a gap in mapping motivation strategies that are based on subjective experiences and operationally measurable. This study uses a convergent mixed design, with a sample of 10 respondents selected through purposive and snowball sampling techniques until data saturation is reached. Data collection was carried out through a five-point Likert scale questionnaire (20 items) and contextual observation. Data were analyzed in stages: factor weighting using the IFAS-EFAS matrix, cross-strategy formulation using the TOWS matrix, and interpretive triangulation with phenomenological narratives. The research findings are expected to provide theoretical contributions in the form of an adaptive work motivation analysis model for flexible workers, while also generating applicable strategic recommendations for local governments and businesses in designing inclusive, measurable, and field-relevant HR interventions.

BUILDING HOTEL CUSTOMER LOYALTY THROUGH SERVICE QUALITY, CORPORATE IMAGE, AND CUSTOMER EXPERIENCE

2026-07-15T12:03:29+07:00

This study aims to analyze the effect of service quality on corporate image, the effect of corporate image on customer loyalty, the direct effect of service quality on customer loyalty, the mediating role of corporate image in the relationship between service quality and customer loyalty, and the moderating role of customer experience in the relationship between corporate image and customer loyalty. The research object is hotel customers in Kendari City, with a sample of 250 respondents selected using purposive sampling. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings show that service quality has a positive and significant effect on corporate image and customer loyalty. Corporate image also has a positive and significant effect on customer loyalty. Furthermore, corporate image mediates the effect of service quality on customer loyalty, while customer experience strengthens the relationship between corporate image and customer loyalty. These findings indicate that hotel customer loyalty is formed not only through direct service quality, but also through the image built by the hotel and the customer experience felt during service interactions.

PENGARUH LITERASI, RELIGIUSITAS DAN PERSEPSI TERHADAP MINAT MENABUNG DI BANK SYARIAH (STUDI KASUS MAHASISWA SEKOLAH TINGGI ILMU EKONOMI RIAU)

2026-07-18T15:15:47+07:00

This study aims to determine the effect of Islamic financial literacy, religiosity, and perception on the intention to save in Islamic banks among students of Sekolah Tinggi Ilmu Ekonomi Riau. This research uses a quantitative approach. The population in this study were students of Sekolah Tinggi Ilmu Ekonomi Riau, with an unknown total population. The sample consisted of 115 respondents, determined based on Hair et al.’s recommendation by multiplying 23 statement items by 5. The sampling technique used was purposive sampling. Data were collected through questionnaires and analyzed using instrument testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results showed that Islamic financial literacy has a positive and significant effect on the intention to save in Islamic banks, with a t-count value of 2.168 > t-table 1.981 and a significance value of 0.032 < 0.05. Religiosity has a positive and significant effect, with a t-count value of 3.257 > 1.981 and a significance value of 0.001 < 0.05. Perception also has a positive and significant effect, with a t-count value of 12.834 > 1.981 and a significance value of 0.001 < 0.05. Simultaneously, Islamic financial literacy, religiosity, and perception have a significant effect on the intention to save in Islamic banks, with an F-count value of 243.101 > F-table 2.69 and a significance value < 0.05.

PERAN SPIRITUALITAS KERJA TERHADAP MAKNA KERJA DAN KINERJA GURU DI PONDOK PESANTREN AULIA CENDEKIA PEKANBARU

2026-06-22T20:51:18+07:00

This study aims to analyze the effect of workplace spirituality on teacher performance, both directly and indirectly through meaningful work as a mediating variable among teachers at Aulia Cendekia Islamic Boarding School, Pekanbaru. The research employed a quantitative approach using a survey method. The population consisted of all teachers at the institution, with a total sample of 32 respondents selected through a census technique. Data were collected using questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS version 7.0. The results revealed that workplace spirituality had a positive and significant effect on meaningful work, with a path coefficient of 0.836 and a p-value of less than 0.001. However, workplace spirituality did not have a significant direct effect on teacher performance, with a path coefficient of -0.041 and a p-value of 0.407. Furthermore, meaningful work had a positive and significant effect on teacher performance, with a path coefficient of 0.874 and a p-value of less than 0.001. The indirect effect analysis indicated that meaningful work significantly mediated the relationship between workplace spirituality and teacher performance, with a coefficient of 0.731 and a p-value of less than 0.001. These findings suggest that workplace spirituality can improve teacher performance more effectively when it fosters a strong sense of meaningful work among teachers. Therefore, strengthening spiritual values and enhancing teachers’ perception of the meaningfulness of their profession are important factors in improving teacher performance within Islamic boarding school-based educational institutions

PENGARUH STRUKTUR MODAL, PEMEGANG SAHAM DEWAN DIREKSI, DAN PEMEGANG SAHAM KELUARGA TERHADAP KINERJA KEUANGAN

2026-06-22T20:40:32+07:00

The objective of this research is to analyze the effect of capital structure, board, and family shareholder on financial performance on the all of companies listed in Indonesia Stoct Exchange (BEI). The type of data is secondary data from the financial statements for 2013 to 2015. The sample of this research is 366 companies listed in indonesia stock exchange.

The result showed that capital structure, board shreholders, family shareholder, profitabily, and leverage has a positive and significant effect on financial performance. Capital structure has a negatif and unsignificant effect on financial performance. Board shareholders has a negative and unsignificant effect on financial performance. Family shareholder has a positive and unsignificant effect on financial performance. Control variable: profitability has a positive and significant effect on financial performance, and leverage has a positive and unsignificant effect on financial performance

ANALISIS KINERJA KEUANGAN PERUSAHAAN UMUM DAERAH (PERUMDA) AIR MINUM TIRTA MAYANG KOTA JAMBI

2026-06-18T16:48:44+07:00

This study aims to analyze the development and financial performance of the Regional Public Water Utility Company (PERUMDA) Tirta Mayang of Jambi City during the period 2015–2024. The company’s development is examined based on business revenue, profit/loss, and number of customers. Meanwhile, financial performance is analyzed using financial ratio analysis, including liquidity ratio (Current Ratio), profitability ratio (Return on Assets/ROA), operational efficiency ratio, and activity ratio (Total Asset Turnover). This research employs a quantitative descriptive method using secondary data in the form of financial statements of PERUMDA Tirta Mayang Jambi City from 2015 to 2024. The data analysis technique involves calculating the growth of each indicator and the average financial ratios to assess the company’s financial condition during the research period. The results indicate that, on average, the development of PERUMDA Tirta Mayang Jambi City shows a positive trend. The average growth of business revenue is recorded at 9.15 percent per year, while the average growth in the number of customers reaches 5.46 percent per year. However, the company’s profit/loss development shows relatively high fluctuations. Based on the financial performance analysis, the average liquidity ratio is categorized as very good (highly liquid). The average profitability ratio (ROA) remains relatively low and falls into the poor category. The average operational efficiency ratio indicates a very efficient (good) condition. Meanwhile, the average activity ratio is considered less effective, suggesting that the utilization of company assets in generating revenue still needs improvement. Based on these findings, it can be concluded that PERUMDA Tirta Mayang Jambi City generally demonstrates positive development. However, improvements in financial performance are still required, particularly in terms of profitability and asset utilization optimization, in order to achieve more sustainable performance in the future

DAMPAK ESKALASI KONFLIK GEOPOLITIK AMERIKA SERIKAT–IRAN DALAM MEMPENGARUHI VOLATILITAS SAHAM PERUSAHAAN SEKTOR ENERGI YANG LISTING DI BURSA EFEK INDONESIA

2026-06-18T08:43:33+07:00

Geopolitical conflicts in the Middle East have significant implications for global energy markets and stock market stability, particularly in energy-related sectors. This study aims to examine the impact of the geopolitical escalation between the United States and Iran on the stock volatility of energy sector companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using the event study method with an event window of eleven trading days (t−5 to t+5) surrounding the event date of February 28, 2026, as the US and Israel launched coordinated airstrikes against strategic targets in Iran, including military and security sites. The analysis includes stock return, expected return, abnormal return (AR), average abnormal return (AAR), cumulative abnormal return (CAR), and stock volatility measured using standard deviation, as well as a paired sample t-test to assess differences before and after the event. The results indicate that the geopolitical conflict significantly affected stock returns and generated positive abnormal returns during the event window period. Furthermore, cumulative abnormal returns show a positive market response, while stock volatility increased significantly after the event. These findings suggest that geopolitical tensions between the United States and Iran contain important information affecting investor behavior and the performance of energy sector stocks in emerging markets such as Indonesia.

ANALISIS PENGARUH BELANJA DAERAH, PERTUMBUHAN EKONOMI, DAN TINGKAT PENGANGGURAN TERHADAP TINGKAT KEMISKINAN DI PROVINSI JAMBI

2026-06-14T06:16:14+07:00

This research is focused on exploring the trends in regional spending, economic advancement, unemployment statistics, and poverty rates, while also investigating how these elements impact poverty levels in Jambi Province from 2019 to 2024. The study utilizes secondary data sourced from reports by Badan Pusat Statistik and relevant organizations within Jambi Province. The analytical approaches employed are quantitative descriptive analysis and regression analysis using panel data. The findings reveal that regional spending has a notable negative impact on poverty rates in Jambi Province. This suggests that as regional spending increases, poverty rates tend to decrease. Economic growth appears to have no substantial effect on poverty levels, implying that the benefits of economic progress are not evenly shared across different segments of the population. Similarly, during the study's timeframe, the unemployment rate does not appear to significantly influence poverty. When considered together, regional expenditure, economic growth, and unemployment rate collectively exert a significant influence on poverty rates in Jambi Province. The Adjusted R² of 97. 8% demonstrates that these three factors account for a large portion of the variation in poverty levels, with the remaining percentage attributed to other influences not covered in this research. In light of these results, it is recommended that local authorities enhance the management of regional spending, particularly in areas that directly impact community well-being, to better support poverty alleviation initiatives in Jambi Province.

TOWARD A SMART ACADEMIC LIBRARY: EXAMINING SMART GOVERNMENT IMPLEMENTATION AND DIGITAL SERVICE TRANSFORMATION IN AN INDONESIAN PUBLIC UNIVERSITY

2026-06-14T06:21:21+07:00

The rapid advancement of digital technologies has transformed governance practices across higher education institutions, encouraging university libraries to adopt smart government principles to improve service quality, operational efficiency, and user engagement. As academic libraries evolve beyond their traditional role as repositories of printed collections, they are increasingly expected to provide integrated digital services that support teaching, research, and knowledge dissemination. This study investigates the implementation of smart government within the library of Universitas Riau and explores the institutional factors that facilitate or constrain this digital transformation. A qualitative descriptive approach was employed, using semi-structured interviews, direct observations, and institutional document analysis to obtain comprehensive insights into library governance and digital service delivery. The collected data were analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing, while data credibility was strengthened through methodological and source triangulation. The findings reveal that smart government implementation has substantially transformed library services through the digitalization of information resources, improved accessibility, integrated information systems, strengthened technological infrastructure, and enhanced staff competencies. These developments have enabled users to access academic resources more efficiently and have contributed to more responsive and user-centered library services. Nevertheless, several challenges remain, including incomplete system integration, infrastructure limitations, disparities in users' digital literacy, and the need for continuous professional development among library personnel. The study concludes that smart government provides an effective governance framework for accelerating the development of smart academic libraries while simultaneously improving institutional service quality. The findings also highlight the importance of integrating technological innovation, organizational readiness, and human resource development to ensure the long-term sustainability of digital transformation initiatives in higher education libraries.

Keywords: Smart government; smart library; digital transformation; academic libraries; digital governance; higher education; public service innovation

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DITINJAU DARI PERSPEKTIF EKONOMI ISLAM (SURVEI PADA KANTOR CAMAT KECAMATAN KAMPAR KIRI HULU)

2026-06-11T06:20:17+07:00

This study aims to analyze the influence of leadership style on employee performance at the Kampar Kiri Hulu Subdistrict Office and to examine it from the perspective of Islamic economics. Leadership is one of the most important factors affecting employee effectiveness in achieving organizational goals. From the Islamic economic perspective, leadership is not merely oriented toward organizational achievement but also emphasizes the values of trustworthiness (amanah), justice, responsibility, and exemplary conduct. This research employed a quantitative approach using a survey method. The population consisted of all employees of the Kampar Kiri Hulu Subdistrict Office, with a saturated sampling technique applied to select respondents. Data were collected through questionnaires and analyzed using simple linear regression analysis. The results indicate that leadership style has a positive and significant effect on employee performance. The better the leadership style implemented, the higher the level of employee performance achieved. Viewed from the perspective of Islamic economics, the leadership style practiced reflects Islamic leadership values such as trustworthiness (amanah), consultation (shura), justice, and responsibility, which contribute to improving employee motivation and productivity. Therefore, strengthening Islamic leadership values should be continuously promoted to enhance public service quality and organizational performance

PERAN TATA KELOLA KOPERASI DALAM OPTIMALISASI PENGELOLAAN KEBUN SAWIT PLASMA ( STUDI TERHADAP KINERJA PENGURUS)

2026-07-01T12:09:38+07:00

This study aims to deeply understand the role of cooperative governance in optimizing the management of plasma oil palm plantations by focusing on the performance of cooperative administrators. The approach used was a qualitative case study design. Data were obtained through in-depth interviews and field observations at plasma oil palm cooperatives. Informants were selected purposively, consisting of cooperative administrators, members, and other relevant parties. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results show that good cooperative governance, particularly in the aspects of transparency, accountability, and member participation, plays a significant role in improving administrator performance. Effective administrator performance contributes to the optimization of plasma plantation management, both from a technical and administrative perspective, as well as yield distribution. However, constraints remain in the form of limited managerial capacity and low member involvement.

DETERMINAN KETIMPANGAN PENDAPATAN PULAU KALIMANTAN DAN PULAU SUMATERA

2026-06-30T07:06:40+07:00

Economic development does not only focus on increasing economic growth, but also on ensuring the equitable distribution of development outcomes so that they can be felt by all levels of society. Income inequality indicates that economic growth does not always occur alongside equitable distribution. Income inequality in Kalimantan and Sumatra fluctuated during the 2017–2023 period. This study analyzes the effect of GRDP per capita, local government capital expenditure, and the labor force participation rate on income inequality in both regions. This research uses secondary data with a panel data model, combining time series data from 2017 to 2023 and cross-sectional data from Kalimantan and Sumatra. The analysis applies the Fixed Effect Model approach using EViews 12 software. The data were obtained from the Statistics Indonesia (BPS) and local government publications. The results show that, partially, GRDP per capita has a negative and significant effect on income inequality in both Kalimantan and Sumatra. Meanwhile, local government capital expenditure and the labor force participation rate do not have a significant effect on income inequality in either region. The findings also show that income inequality in Kalimantan, at 0,320, is higher than in Sumatra, at 0,318. Therefore, the most influential factor affecting income inequality in Kalimantan and Sumatra is GRDP per capita

PENGARUH BIAYA VARIABEL TERHADAP KEBERHASILAN PENGAMBILAN KEPUTUSAN MANAJEMEN

2026-06-20T06:17:03+07:00

This study aims to identify and analyze the impact of variable costing on the success of managerial decision-making. Management is required to make both short-term and long-term decisions quickly and accurately. Variable costing is used as a management accounting tool that classifies costs based on their behavior to provide more relevant information. The study employs a quantitative research method using a descriptive-associative approach. Data was collected from managers in various organizational departments using questionnaires and documentation. The information was then analyzed quantitatively using a simple linear regression model. The results of the study indicate that variable costing has a significant and positive influence on the effectiveness of managerial decision-making. The implementation of variable costing components, such as Cost-Volume-Profit (CVP) analysis and contribution margin determination, has proven to assist management in determining optimal selling prices, accepting or rejecting special orders, and deciding whether to make or buy products. In conclusion, a proper understanding and application of variable cost analysis can minimize the risks of uncertainty and directly enhance the success of a company’s strategic decisions.

Keywords: : Variable Cost Analysis, Management Accounting, Decision Making, Contribution Margin

PENGARUH TOTAL ASSET TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2024

2026-06-01T16:24:28+07:00

This study aims to analyze the effect of Total Asset Turnover (TATO) on Return on Equity (ROE) in technology sector companies listed on the Indonesia Stock Exchange in 2024. The background of this study is based on the importance of asset utilization efficiency in improving company financial performance, particularly profitability. This research employs a quantitative approach using simple linear regression analysis. The sample consists of 15 technology companies selected through purposive sampling. The data used are secondary data obtained from company financial statements. The results show that the average TATO value is 0.81, indicating a moderate level of asset utilization efficiency, while the average ROE is 6.90%, reflecting relatively low profitability. The regression analysis reveals that TATO has a positive and significant effect on ROE, with a coefficient value of 5.674 and a significance level of 0.018 < 0.05. The coefficient of determination (R²) is 0.412, indicating that TATO explains 41.2% of the variation in ROE. In conclusion, asset utilization efficiency plays an important role in improving the profitability of technology sector companies

PENGARUH CAPITAL STRUCTURE DAN SALES GROWTH TERHADAP FINANCIAL PERFORMANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024)

2026-06-29T15:37:55+07:00

Abstract: This study aims to determine the effect of Capital Structure and Sales Growth on Financial Performance, while simultaneously analyzing the role of Firm Size as a moderating variable. The manufacturing sector was selected as the object of observation due to its strategic role in the national economy, where this sector is continuously required to maintain profitability stability amidst fierce market competition and global raw material cost fluctuations. Utilizing a quantitative approach, the research data were sourced from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample selection method was conducted through a purposive sampling technique, while the relationships between variables were analyzed using Moderated Regression Analysis (MRA) after fulfilling a series of classical assumption tests using SPSS 26. The test results indicate that Capital Structure has no significant effect on Financial Performance, indicating that an excessive reliance on debt financing can burden corporate profitability due to increased interest expenses. However, Sales Growth is proven to have a significant positive effect on driving the improvement of the company's Financial Performance. Regarding the role of Firm Size in this study, the Moderated Regression Analysis demonstrates that this variable acts as a moderator that weakens the impact of Capital Structure on Financial Performance, and strengthens the positive influence of Sales Growth on Financial Performance. These results underscore the importance of efficient debt management and proportional market expansion for financial management.

Keywords : Capital Structure, Sales Growth, Financial Performance, Firm Size, Stock Exchange, Moderated Regression Analy

PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN CV RIAU MANDIRI EKSPRESS PEKANBARU

2026-07-02T05:56:35+07:00

This study aims to determine the influence of organizational culture and leadership on the performance of employees of CV Riau Mandiri Ekspress Pekanbaru. In this study, data were collected through questionnaires to 32 people. The data analysis technique used was multiple regression analysis, which serves to prove the research hypothesis. Hypothesis 1 test obtained t_count value of organizational culture variable of 2,701 while for t_table value of 2,024. it can be concluded that the organizational culture variable has a significant effect on the performance of employees of CV Riau Mandiri Ekspress Pekanbaru. Hypothesis 2 test obtained the t_count value of the leadership variable of 3,042 while for the t_table value of 2,024. it can be concluded that the leadership variable has a significant effect on the performance of employees of CV Riau Mandiri Ekspress Pekanbaru. The results of Adjuster R Square of 0.542 (54.20%) explain that the performance of employees of CV Riau Mandiri Ekspress Pekanbaruis influenced by organizational culture and leadership by 57.10%.

ANALISIS STRATEGI PENGURANGAN BIAYA PADA PERUSAHAAN MANUFAKTUR

2026-06-05T13:44:39+07:00

Penelitian ini membahas strategi pengurangan biaya pada perusahaan manufaktur dengan fokus pada pengaruhnya terhadap kinerja keuangan perusahaan. Latar belakang penelitian didasarkan pada tingginya tingkat persaingan industri serta meningkatnya biaya produksi yang menuntut perusahaan untuk melakukan efisiensi operasional agar mampu mempertahankan daya saing dan profitabilitas. Kajian ini menggunakan metode Critical Journal Review (CJR) terhadap jurnal utama berjudul Cost Reduction Strategies and Financial Performance of Listed Consumer Goods Companies in Nigeria. Tujuan penelitian ini adalah untuk memahami hubungan antara strategi pengurangan biaya dan kinerja keuangan perusahaan, serta mengevaluasi kekuatan dan kelemahan penelitian yang direview. Metode yang digunakan dalam makalah ini adalah studi literatur dengan mengkaji jurnal utama, jurnal pendukung, serta buku referensi yang relevan dengan topik pengurangan biaya dan akuntansi manajemen. Hasil kajian menunjukkan bahwa strategi pengurangan biaya, khususnya pada biaya bahan baku, tenaga kerja, dan overhead, memiliki pengaruh signifikan terhadap peningkatan profitabilitas perusahaan. Selain itu, penerapan strategi seperti target costing, activity-based costing, dan lean manufacturing dinilai mampu meningkatkan efisiensi operasional perusahaan. Namun, penelitian utama juga memiliki beberapa kelemahan, seperti keterbatasan sampel, kurangnya variabel eksternal, serta belum mempertimbangkan pengaruh teknologi dan digitalisasi dalam pengelolaan biaya. Dengan demikian, strategi pengurangan biaya dapat menjadi alat penting dalam meningkatkan efisiensi, daya saing, dan keberlangsungan perusahaan manufaktur apabila diterapkan secara efektif dan berkelanjutan

PENGARUH BIAYA PRODUKSI DAN KUALITAS PRODUK TERHADAP PENETAPAN HARGA JUAL YANG KOMPETITIF PADA UMKM AYAM GEPREK KA 88

2026-06-09T13:50:36+07:00

This study was conducted to determine and measure the extent to which production costs and product quality influence competitive selling prices for the Ayam Geprek KA 88 business. Competition in the culinary sector is currently intense, especially in areas surrounding campuses in Medan. In such situations, companies must take steps to determine selling prices that not only increase profitability but also attract consumer interest in a growing market. The study uses an associative quantitative approach to explain the relationships between variables.

Data were collected through observation, interviews, and questionnaires distributed to 35 respondents. The collected data were then processed using multiple linear regression analysis, a t-test to test partial effects, and the coefficient of determination (R²) using SPSS.

The results indicate that production costs have a significant influence on selling prices. This is evidenced by a t-value of 3.219 and a significance level of 0.003, lower than the conventional threshold of 0.05. Similarly, product quality was also found to have a significant impactshown to have a significant influence, with a t-value of 5.206 and a significance level of 0.000. Simultaneously, these two variables also significantly influence selling price determination, as indicated by the F-value of 32.912 with a significance level of 0.000.

The coefficient of determination (R²) of 0.673 indicates that these two variables explain 67.3% of the variation in selling price determination, with the remainder explained by other factors not examined in this study. Based on the findings of this study, it is recommended that businesses manage production costs more efficiently without sacrificing product quality. This way, they can set optimal selling prices and maintain strong competitiveness in the market.