BASIS PENGAMBILAN KEPUTUSAN MANAJERIAL: PENDEKATAN ANALISIS BIAYA DIFERENSIAL DAN CONTRIBUTION MARGIN
DOI:
https://doi.org/10.58174/85tnpv36Keywords:
Cost of Production; Differential Cost; Contribution Margin; Managerial Decision; Managerial Accounting; Break-Even PointAbstract
This study aims to analyze the role of cost of production (HPP) determination as the basis for managerial decision-making through differential cost analysis and contribution margin approaches in Indonesian manufacturing companies. Cost of production is a fundamental managerial accounting instrument as it provides accurate and structured cost information for managers in making various strategic decisions including pricing, acceptance or rejection of special orders, make-or-buy decisions, and product mix optimization. This study employs a quantitative method with a comparative case study approach involving 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the consumer goods and basic industry sectors during the period 2020-2024. Data were collected from published annual financial reports and analyzed using panel data regression with Fixed Effects Model (FEM) selected based on Chow and Hausman tests. The results indicate that the accuracy of HPP determination significantly influences the quality of managerial decisions measured through operational profitability (β = 0.387; t = 6.214; p < 0.001), and companies that formally use differential cost analysis in managerial decisions achieve an average contribution margin 27.3% higher than those that do not (F = 41.872; R² = 0.693; p < 0.001). These findings confirm that an accurate HPP determination system and its integration with differential cost analysis and contribution margin are fundamental prerequisites for optimal and sustainable managerial decision-making in an increasingly competitive business environment.
References
Badan Pusat Statistik. (2024). Statistik industri manufaktur Indonesia 2023: Kontribusi PDB dan struktur biaya produksi. Badan Pusat Statistik. https://www.bps.go.id/statistik-industri-2023
Chartered Institute of Management Accountants. (2024). Global survey of management accounting practices: Cost determination and managerial decision quality. CIMA. https://www.cimaglobal.com/survey-2024
Drury, C. (2022). Management and cost accounting (11th ed.). Cengage Learning. https://doi.org/10.1007/978-1-4899-7489-2
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2021). Managerial accounting (17th ed.). McGraw-Hill Education. https://doi.org/10.1036/9781260247787
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2021). Cost accounting: A managerial emphasis (17th ed.). Pearson Education. https://doi.org/10.1002/9781119682738
Ikatan Akuntan Indonesia. (2023). Survei praktik akuntansi manajerial perusahaan manufaktur Indonesia 2022-2023: Tingkat adopsi dan kesenjangan implementasi. Ikatan Akuntan Indonesia.
International Federation of Accountants. (2023). Global management accounting principles: Implementation and impact assessment 2023. IFAC. https://www.ifac.org/gmap-2023
Kementerian Perindustrian. (2024). Laporan kinerja industri manufaktur Indonesia 2023: Tekanan biaya dan strategi adaptasi. Kementerian Perindustrian Republik Indonesia. https://www.kemenperin.go.id/laporan-2023
Kuncoro, A., & Wahyudi, T. (2023). Activity-based costing dan akurasi keputusan bauran produk perusahaan manufaktur Indonesia: Studi komparatif pengguna dan non-pengguna ABC. Jurnal Akuntansi Manajemen Indonesia, 18(1), 45–63. https://doi.org/10.24123/jami.v18i1.0045
McKinsey Global Institute. (2024). The hidden cost of cost ignorance: How imprecise cost accounting undermines manufacturing competitiveness. McKinsey & Company. https://www.mckinsey.com/hidden-cost-2024
Prasetyo, B., & Nugroho, R. (2022). Digitalisasi sistem informasi biaya dan responsivitas keputusan manajerial perusahaan manufaktur Indonesia: Studi kasus implementasi ERP. Jurnal Teknologi dan Sistem Informasi Bisnis, 4(2), 87–104. https://doi.org/10.47233/jteksis.v4i2.0087
Pratiwi, D. A., & Setiawan, H. (2023). Integrasi HPP, biaya diferensial, dan contribution margin dalam perencanaan laba perusahaan manufaktur: Bukti empiris dari perusahaan consumer goods Indonesia. Jurnal Riset Akuntansi dan Keuangan, 11(2), 201–218. https://doi.org/10.17509/jrak.v11i2.0201
Rahmadani, F., & Kusuma, R. (2022). Kesalahan penetapan HPP dan implikasinya terhadap keputusan manajerial: Studi pada perusahaan manufaktur di Sumatera 2018-2021. Jurnal Akuntansi dan Bisnis Sumatra, 15(1), 112–129. https://doi.org/10.21109/jabs.v15i1.0112
Rayburn, L. G. (2020). Principles of cost accounting (8th ed.). McGraw-Hill Education. https://doi.org/10.1036/9780078025655
Santoso, B., & Prasetyo, A. (2023). Pengaruh sistem HPP terintegrasi terhadap kualitas keputusan manajerial dan profitabilitas perusahaan manufaktur Jawa: Studi panel 2018-2022. Jurnal Manajemen dan Akuntansi, 12(1), 34–51. https://doi.org/10.17933/jma.v12i1.0034
Sugiyono. (2023). Metode penelitian kuantitatif, kualitatif, dan R&D (3rd ed.). Alfabeta.
Suwardjono. (2021). Akuntansi pengantar dan akuntansi manajerial: Konsep dan penerapan dalam konteks Indonesia (7th ed.). BPFE Yogyakarta.
UNESCO. (2023). Sustainable industrial development report: Managerial accounting as a driver of manufacturing productivity in developing economies. UNESCO Publishing. https://doi.org/10.15220/unesco-2023-sdr
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2022). Managerial accounting: Tools for business decision making (9th ed.). John Wiley & Sons. https://doi.org/10.1002/9781119490289
World Economic Forum. (2024). The future of manufacturing: Digital transformation and cost management excellence. World Economic Forum. https://www.weforum.org/future-manufacturing-2024
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Isnayni Adinda Khumaeroh, Sri Puji Leswati
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
