Prosiding Simposium Nasional Perbankan, Akuntansi Dan Keuangan

PENGARUH PROMOSI, KEAMANAN TRANSAKSI, DAN BIAYA ADMINISTRASI TERHADAP KEPUTUSAN PENGGUNAAN SEABANK DI KALANGAN MAHASISWA KOTA SEMARANG

2026-04-08T05:33:50+00:00

This study aims to analyze the influence of promotions, transaction security, and administration fees on SeaBank's usage decisions among university students in Semarang. The digital era has transformed the banking landscape, with digital banks like SeaBank becoming increasingly popular, especially among the younger generation and technology-savvy students. SeaBank, launched by Sea Group (parent company of Shopee and Garena), leverages a robust digital ecosystem to attract customers through aggressive promotions, competitive interest rates, and easy access. The study sample consisted of 100 student respondents from various universities in Semarang. The research methods used included validity, reliability, normality, and classical assumption tests, as well as multiple linear regression analysis to ensure the reliability and accuracy of the results. The t-test results indicate that, partially, the promotion and administration fees variables significantly influence SeaBank's usage decisions. This indicates that effective promotions and favorable administration fee policies significantly influence student choice. However, transaction security had a partial insignificant effect on SeaBank's usage decisions in this study. This may be because students perceive SeaBank's security as meeting expected standards, and therefore, it is no longer a key differentiating factor in their decision-making. Nevertheless, innovation and security standards are still considered important to maintain customer trust.

PENGARUH PERTUMBUHAN PERUSAHAAN DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2021-2024

2026-04-08T11:52:30+00:00

This study aims to analyze the influence of company growth and systematic risk on company value, with profitability as a mediating variable, in telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study was conducted using a quantitative approach, with data analysis performed via the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The research utilized secondary data, and the sample was selected through a purposive sampling technique, which yielded a final sample of 16 companies. The results show that when a company grows, it tends to make more profit, but just growing alone doesn't directly make the company more valuable. Systematic risk significantly influences firm value, but does not significantly influence profitability. Furthermore, profitability significantly influences firm value and acts as a mediator in the relationship between company growth and firm value. However, profitability does not mediate the relationship between systematic risk and company value. These findings indicate that profitability serves as a crucial internal mechanism in mediating the relationship between growth and risk on campany value, highlighting the importance of strengthening operational performance to maintain firm value amid market fluctuations.

MINAT BERINVESTASI MAHASISWA DI PASAR MODAL: PENGARUH PENGETAHUAN INVESTASI, RISIKO INVESTASI, DAN KEMAJUAN TEKNOLOGI

2026-04-12T13:28:23+00:00

This study aims to analyze the effect of investment knowledge, investment risk, and technological advancement on students’ interest in investing in the capital market. The research object is students in Semarang City, with a total of 100 respondents selected using purposive sampling. Data were collected through online questionnaires distributed via WhatsApp and TikTok platforms. Data analysis was carried out using multiple linear regression with the help of SPSS software. The results indicate that investment knowledge has a positive and significant effect on students’ investment interest. Investment risk has a negative but insignificant effect on investment interest. Meanwhile, technological advancement is proven to have a positive and significant effect on students’ interest in investing in the capital market. These findings suggest that improving investment knowledge and utilizing digital technology are key factors in encouraging young generations to invest.

PROSEDUR AUDIT PERSEDIAAN PADA KAP WAHYU SETYANINGSIH UNTUK MENGIDENTIFIKASI KESALAHAN PENYAJIAN NILAI PERSEDIAAN PADA LAPORAN KEUANGAN RSUD

2026-04-12T16:14:06+00:00

Inventory is one of the significant accounts in the financial statements of Regional Public Hospitals (RSUD) with a high risk of material misstatement, thus requiring appropriate audit procedures. This study aims to examine how inventory audit procedures in accordance with the Public Accountant Professional Standards (SPAP) are implemented by KAP Wahyu Setyaningsih to identify misstatements in inventory valuation, as well as to reveal the challenges and findings encountered by auditors during the audit process at RSUD. This research uses a qualitative approach with data collection techniques including literature review, interviews, and documentation such as stock opname reports, documentation of storage conditions, and audit result reports. The findings show that the auditors apply audit procedures in accordance with SPAP SA 501, which include physical observation, evaluation of supporting documents, and substantive testing. These procedures are also adapted to the specific conditions of RSUD as a public sector entity. The challenges and findings encountered by auditors include discrepancies between records and physical counts, inconsistencies between manual stock cards and system data, delays in supporting documents, stockpiling of items at risk of expiration, absence of warehouse staff during the audit, and recording differences between the central warehouse and service units. The audit procedures implemented were proven effective in identifying misstatements in inventory valuation.

THE EFFECT OF SUSTAINABILITY REPORTING, COMPANY SIZE, AND LEVERAGE ON THE FIRM VALUE OF CONGLOMERATE COMPANIES WITH PROFITABILITY AS A MODERATING VARIABLE

2026-07-16T03:56:53+00:00

Sustainability information disclosure and corporate financial conditions are important aspects of investors’ assessment of firm value. However, previous studies examining the effects of sustainability reporting, firm size, and leverage on firm value have yielded mixed findings, particularly in conglomerate companies. This study aims to analyze the effects of sustainability reporting, firm size, and leverage on firm value, with profitability as a moderating variable, in conglomerate companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using panel data regression analysis and moderation testing with EViews 13. The research sample consists of 21 companies with a total of 63 observations. The results indicate that sustainability reporting and firm size have negative effects on firm value, whereas leverage has a positive effect on firm value. Profitability moderates the relationship between sustainability reporting and firm value in a negative direction, thereby weakening the relationship. Profitability also strengthens the relationship between firm size and firm value, while negatively moderating the relationship between leverage and firm value, thereby weakening the relationship. The findings indicate that an increase in firm value is determined not only by the extent of sustainability disclosure and firm size but also by the company's ability to effectively manage its assets, profitability, and financing policies. These findings may serve as a consideration for management and investors in evaluating the performance, financial risks, and prospects of conglomerate companies.

LEVEL OF ADAPTABILITY : PERILAKU ENTREPRENUERSHIP UMKM BOFET BERKAH DALAM PROFIL PERSAINGAN BISNIS UMKM 4.0

2026-07-16T04:24:25+00:00

The level of adaptability of MSMEs is a responsive action related to changes in the business environment. The purpose of this study is to describe and analyze the adaptability of the Bofet Berkah MSME in facing business competition in the era of MSME 4.0. This study uses a qualitative approach with a case study method. The results indicate several potential sources that contribute to a business's survival in competitive business conditions, including creativity, innovation, competitive advantage, and strategies for entering the digital era. The creativity dimension encompasses the creative process of business types, menu variations, product flavors, and pricing. The innovation dimension encompasses product innovations that align with market demand. The competitive advantage dimension highlights product reliability with a focus on product quality and consumer assessment. The strategy dimension encompasses analysis of business location, operating hours, and entrepreneurial attitudes in facing business competition in the digital era 4.0. This study emphasizes the importance of adaptability by entrepreneurs in facing challenges and changes in the business environment, by consistently striving to adapt to consumer preferences.

A COMPARATIVE STUDY OF THE MODIFIED IV MORTALITY TABLE AND THE U.S. STANDARD: IMPLICATIONS FOR SHARIA LIFE INSURANCE USING THE MAN-WHITNEY METHOD

2026-07-16T04:55:05+00:00

The mortality table, sometimes referred to as the life table, displays the likelihood of death for each age group's population members. Actuaries use this table to determine precise life insurance contributions. The mortality table of a country is influenced by several demographic factors of the country itself, such as birth rates, education, economy, socio-cultural aspects, and lifestyle, which can affect the mortality rate. This research employs a quantitative approach, utilising secondary data and the Mann-Whitney method to examine significant differences between the Indonesian IV Modified mortality table and the 1980 CSO mortality table. Additionally, it analyses the impact of education on the mortality table. There is no significant difference in the average mortality rate, and there is an influence of education. The results of the comparative analysis show the impact of education on the mortality table in a country, and there is no significant difference in the average mortality rate between the modified TMI IV and the CSO 1980.

PENGARUH LITERASI KEUANGAN DAN FINANCIAL TECHNOLOGY DALAM MENINGKATKAN KINERJA UMKM DIMEDIASI INKLUSI KEUANGAN (STUDI KASUS PADA UMKM DI KOTA SEMARANG)

2026-04-08T06:05:59+00:00

The performance of Micro, Small, and Medium Enterprises (MSMEs) is examined in this study through the lens of financial literacy and financial technology, with financial inclusion positioned as an intervening factor. The relevance of this research lies in how digital transformation and comprehension of financial principles contribute to strengthening competitiveness and sustaining growth within MSMEs in today’s shifting digital economy. A quantitative design was adopted, applying purposive sampling to involve 240 business actors located in Semarang City. Data processing was carried out using Structural Equation Modeling (SEM) with the aid of Smart-PLS Version 3. Findings reveal that both financial literacy and financial technology exert significant and positive impacts on the performance of MSMEs, while also enhancing financial inclusion. Moreover, financial inclusion contributes positively to MSME performance and mediates the effect of financial literacy on performance in a meaningful way. However, the mediating role of financial inclusion is not statistically significant in the linkage between financial technology and performance. These results imply that advancing financial literacy and embracing financial technology can elevate MSME performance, either through direct influence or indirectly by expanding access to formal financial services.

LITERASI KEUANGAN, RISIKO DAN PENDAPATAN : FAKTOR PENENTU MINAT MENGGUNAKAN SHOPEE PAYLATER DI KOTA SEMARANG

2026-04-12T12:54:21+00:00

Currently, paylater services are increasingly popular among the public, especially among generation z. However, the use of paylater services has the potential for financial risks if not balanced with good financial management. This study aims to analyze the influence of financial literacy, risk, and income on the interest in using Shopee Paylater in Semarang City. This study uses a quantitative research method with the target respondents being generation z. The number of samples used in this study was 103 respondents. The data collection technique used a questionnaire and data processing and hypothesis testing used SPSS 21. Based on the results of this study, it can be concluded that Financial Literacy (X1) and Risk (X2) have a negative and significant effect on the interest in using Shopee Paylater in Semarang City. While Income (X3) has a positive and significant effect on the interest in using Shopee Paylater in Semarang City

ANALYSIS OF GOOD CORPORATE GOVERNANCE AND TRIPLE BOTTOM LINE PRINCIPLES ON CSR IMPLEMENTATION AT PT SUCOFINDO (PERSERO) SEMARANG BRANCH

2026-04-12T15:35:49+00:00

Companies that actualize Good Corporate Governance (GCG) standards can move forward the effectiveness of their trade exercises, including CSR exercises. To provide a noteworthy effect on the maintainability of the company, CSR must be based on the standards of the Triple Bottom Line. The purpose of this quantitative descriptive study how PT SUCOFINDO Semarang Branch implements CSR using the GCG and Triple Bottom Line concepts. Information collection was carried out by interviews, surveys, and documentation. Respondents related to the dispersion of the survey were beneficiaries of the Micro and Small Business Funding Program (PUMK) and Non-Micro and Small Business Funding Program (Non-PUMK) in 2022-2023. The information investigation utilized clear variable examination to get file values. The research results indicate that almost all GCG and Triple Bottom Line principles are well implemented in PT SUCOFINDO Semarang Branch’s CSR implementation. Nonetheless, there are still shortcomings with how the Triple Bottom Line principles pertaining to people and the GCG principles of accountability and transparency are used.

AUDIT MANAJEMEN UNTUK MENILAI EFEKTIVITAS FUNGSI SUMBER DAYA MANUSIA PADA PT XYZ

2026-07-16T03:39:16+00:00

Improving the quality of human resources is essential for organizations to achieve their strategic objectives. PT XYZ, a manufacturing company in its growth phase, requires a management audit to evaluate the implementation of its human resource (HR) functions and to provide recommendations for enhancing their effectiveness. This study aims to examine the implementation of seven HR functions and to assess their effectiveness at PT XYZ. This research employs a descriptive qualitative approach with a case study design. The population consists of all 12 permanent employees of PT XYZ, determined through saturated sampling. Data were collected through interviews, questionnaires, and documentation studies, and analyzed using the management audit framework, which consists of four stages: preliminary audit, review and testing of management controls, detailed audit, and reporting. The findings indicate that PT XYZ has implemented all seven HR functions, but only one, the reward and compensation system, has been effectively implemented. The remaining six functions, human resource planning, recruitment, selection, training and development, performance appraisal, and career development, have not yet been implemented effectively. These findings provide a basis for management to formulate targeted improvement recommendations for each function.

ANALYSIS OF BANKRUPTCY PREDICTION USING ALTMAN Z-SCORE METHOD IN COSMETIC SUBSECTOR COMPANIES IN 2020-2024

2026-07-16T04:06:36+00:00

This study aims to analyze the potential bankruptcy of cosmetics subsector companies listed on the Indonesia Stock Exchange for the 2020-2024 period using the Altman Z-Score method. This study uses a descriptive quantitative method with secondary data in the form of annual financial reports of cosmetics subsector companies obtained from the Indonesia Stock Exchange, with an analytical tool in the form of the Altman Z-Score model to classify company conditions into healthy, gray area, and unhealthy categories. The results of the study indicate that most cosmetics subsector companies were in the healthy financial condition category during the study period. However, there were several companies that in certain years were in the gray area and unhealthy zone due to declining performance in profitability, liquidity, and efficiency of asset use. Fluctuations in the Z-Score value indicate financial risks that require more attention from company management. Theoretically, this study supports the use of the Altman Z-Score model as a relevant bankruptcy prediction tool for cosmetics subsector manufacturing companies in Indonesia, while practically the results of this study can be utilized by management and investors in strategic decision-making. The novelty of this research lies in the use of the latest post-pandemic financial data and the focus on the cosmetics subsector, which has been relatively limited in research using the Altman Z-Score model in Indonesia.

Beyond Individual Practice: Narrative Exploration of Ecosystem Learning in Indonesian Dental SMEs' Journey Toward Digital-Climate Sustainability

2026-07-16T04:49:18+00:00

This study investigates the ways in which Indonesian dental small and medium enterprises (SMEs) adapt to digital health integration and climate challenges by engaging in ecosystem learning processes, focusing on the shift from isolated practice models to sustainable, interconnected healthcare delivery systems. This study utilizes a qualitative narrative approach to explore the intricate dynamics by which professional learning networks enable organizational change and collective adaptation to technological and environmental challenges. The narrative inquiry uncovers four interrelated themes that define the dynamics of ecosystem learning within Indonesian dental SMEs. The evolution of digital transformation journeys has shifted from individual challenges to collaborative processes, facilitated by professional networks and peer learning strategies. Climate adaptation strategies developed through collaborative learning networks that allowed practitioners to integrate sustainability practices into current operational frameworks, all while maintaining a balance between economic viability and environmental responsibility. The process of co-creating knowledge within ecosystems acted as an essential intermediary, enabling joint problem-solving and the exchange of resources among various interconnected learning communities. Following this, the emergence of a sustainable ecosystem illustrated the fusion of digital innovation with climate resilience via new institutional frameworks that foster collective action while honoring the autonomy of individual practitioners. Drawing from these empirical insights, this study enhances ecosystem learning theory by illustrating its relevance in healthcare SME settings and uncovering the role of collective learning in mediating intricate transformation processes. The results enhance the understanding of digital health integration by demonstrating that technology acceptance is influenced more by social learning mechanisms than by individual cognitive processes alone. The study offers valuable insights for policymakers involved in creating support programs aimed at transforming healthcare SMEs, highlighting the significance of fostering peer learning networks and collaborative knowledge-sharing platforms. The findings provide guidance for professionals on how to utilize ecosystem resources effectively to enhance digital adoption and implement sustainability, all while fostering resilience within their professional communities.

PENYUSUNAN LAPORAN ARUS KAS PADA KOPERASI TUT WURI HANDAYANI DINAS PENDIDIKAN KOTA SEMARANG TAHUN 2024

2026-03-31T04:13:37+00:00

Koperasi Tut Wuri Handayani Dinas Pendidikan Kota Semarang until 2024 has not complied cash flow statement and has not calculated free cash flow. This final project purposes are to prepare cash flow statement with direct method and indirect method and calculate free cash flow at Koperasi Tut Wuri Handayani Dinas Pendidikan Kota Semarang in 2024. The data collection used in the final project are interview, documentation, and literatur study. Method of data writings used in the final project are descriptive and expository method. The result of the study show that the cash flow statement at Koperasi Tut Wuri Handayani Dinas Pendidikan Kota Semarang in 2024 has a decrase in cash and cash equivalents of Rp 298.169.402, derived from net cash flow from operating activities Rp 173.977.285, net cash flow from investing activities of (Rp 481.268.365), and financing activities of Rp 9.121.678. Koperasi Tut Wuri Handayani Dinas Pendidikan Kota Semarang in 2024 has a positive free cash flow of Rp 31.267.058

MENGAPA PEREMPUAN DI KOTA SEMARANG MEMILIKI LOYALITAS SEBAGAI PELANGGAN E-COMMERCE SHOPEE?

2026-04-01T03:07:52+00:00

This study aims to analyze the factors influencing the loyalty of women in Semarang City as customers of Shopee e-commerce. The research focuses on three key variables: price perception, convenience, and customer satisfaction, and their influence on customer loyalty toward Shopee. The rapid development of e-commerce has positioned Shopee as one of the largest platforms in Indonesia; however, intense competition demands that Shopee continuously maintain user loyalty.This study adopts a quantitative approach, involving 150 Shopee users as respondents. Data were collected through questionnaires and tested using validity, reliability, and normality tests, then analyzed using multiple linear regression. The results indicate that price perception, convenience, and customer satisfaction all influence customer loyalty, although not all variables show a statistically significant effect. The implications of this study are expected to provide

ANALISIS PENGARUH LOAN TO DEPOSIT RATIO (LDR), NET INTEREST MARGIN (NIM), CAPITAL ADEQUACY RATIO (CAR), DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2015-2024

2026-04-01T03:07:56+00:00

Abstract: This study aims to analyze the effect of LDR, NIM, CAR and BOPO Toward Profitability at PT Bank Rakyat Indonesia (Persero) Tbk for the 2015-2024 period. The population of this study is the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk for the 2015-2024 period. The sampling technique in this study uses a saturated sampling technique. The data analysis method used is multiple linear regression. The data analysis technique uses the F Statistical Test, t Statistical Test, and the Coefficient of Determination (R^2). The results of this study partially show that the NIM, CAR, and BOPO variables partially have a significant effect ROA while the LDR variable partially has no significant effect on ROA. The results of the Determination Coefficient (R^2) show that the Adjusted R Square value is 0.853 or 85.3%, which means that the LDR NIM, CAR and BOPO variables have an 85.3% effect on ROA. While the remaining 14.7% is influenced by other variables not examined in this study.

Keywords: Profitability, ROA, LDR, NIM, CAR and BOPO

ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE PRINCIPLES, UNDERSTANDING OF VILLAGE APPARATUS, AND IMPLEMENTATION OF VILLAGE FUND ALLOCATION ON VILLAGE FUND ACCOUNTABILITY IN PELUMUTAN VILLAGE, KEMANGKON DISTRICT, PURBALINGGA REGENCY

2026-04-07T04:42:15+00:00

This study aims to analyze the impact of the principles of (GCG), understanding of village officials, and the implementation of village fund allocation on the accountability of village funds in Pelumutan Village, Kemangkon District, Prbalingga Regency. This research method is quantitative causal-comparative, or ex post facto; data collection is carried out by questionnaires, interviews, and documentation from 39 individual village officials with purposive sampling techniques. The data analysis method used is multiple linear regression using SPSS version 25. This study is important because there has been no previous research on the principles of (GCG) in the village. Interviews with the village secretary, Mr. Pujito, revealed a lack of understanding of GCG and the effectiveness of the use of village funds in addition to the educational gap in village officials. The results of this study indicate that justice does not have a significant effect on the accountability of village funds, while transparency, responsibility, independence, understanding of village officials, and allocation of village funds have a significant effect. Simultaneous tests also show a significant effect on accountability. This study emphasizes the importance of implementing GCG principles, increasing understanding of village officials, and proper allocation of funds to improve accountability for village fund management.

ANALISIS PENGARUH FINANCIAL BEHAVIOR, E-SATISFACTION, E-LOYALTY, DAN E-TRUST DALAM PENGGUNAAN SISTEM ONLINE TRADING PADA APLIKASI GROWIN’ DI KOTA SEMARANG

2026-04-07T05:07:30+00:00

This study aims to analyze the influence of financial behavior, e-satisfaction, e-trust, and e-loyalty in the use of Growin’ online trading system in Semarang City. Respondents in this study were Growin’ users who had used the application. The data collection technique used is non probability sampling method with accidental sampling method. The questionnaire distributed consisted of 20 indicators using a Likert scale of 1-5. Data was collected through an electronic questionnaire with a total sample was 201 respondents. The data analysis technique used is the Structural Equation Model with the help of the Smart PLS 4 program. The results show that financial behavior, e-trust, e-satisfaction have an effect on the creation of e-loyalty of online trading system users. This suggests that the online trading system providers must improve their system's perceived satisfaction, including the features of advice and support in making purchasing decisions.

PENGARUH STRUKTUR MODAL, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI KASUS PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BEI TAHUN 2021-2024)

2026-04-08T04:58:49+00:00

This study aims to analyze the effect of capital structure, investment decisions, and firm size on firm value, with profitability as a moderating variable, in the property and real estate sector listed on the Indonesia Stock Exchange, 2021-2024. The study population was property and real estate companies listed on the Indonesia Stock Exchange. A sample of 20 companies was selected using purposive sampling. The analytical method used was moderated regression analysis. Data analysis using EViews 13. The results indicate that capital structure and firm size have no effect on firm value, while investment decisions do. Profitability moderates the influence of capital structure, investment decisions, and firm size on firm value.

ANALISIS PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE (STUDI PADA SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)

2026-04-12T18:56:23+00:00

This study aims to analyze the financial health of coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 using the Altman Z-Score model. The research applies a descriptive quantitative approach with comparative analysis on eight selected companies, based on purposive sampling. Data were obtained from audited annual financial reports published on the IDX. The findings reveal variations in company financial conditions. PT Bayan Resources Tbk (BYAN) and PT Indo Tambangraya Megah Tbk (ITMG) consistently fall within the safe zone, indicating stable performance. Conversely, PT Bumi Resources Tbk (BUMI) and PT Indika Energy Tbk (INDY) remain in distress due to high debt burdens and profitability decline. The Z-Score trends also fluctuate in line with global coal prices and national energy policy shifts. The results highlight that the Altman Z-Score serves as an effective early-warning tool to anticipate bankruptcy risks in the coal sector. The implications emphasize the importance of strengthening capital structure, cost efficiency, and business diversification for companies, while providing useful references for investors and academics.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES PADA UMKM KERUPUK PETIS ABADI BULAN FEBRUARI 2025

2026-04-12T19:08:03+00:00

UMKM Kerupuk Petis Abadi currently uses a simple method in calculating the cost of goods manufactured and has not accounted for all factory overhead costs. Therefore, the calculation is less accurate and not in accordance with cost accounting principles. This research aims to calculate and compare the cost of goods manufactured using the process cost method with the current method applied at UMKM Kerupuk Petis Abadi in February 2025. The research method used is qualitative. The results showed the cost of goods manufactured per pack was Rp2,992.69 for shrimp petis crackers and Rp2,974.53 for fish petis crackers, with differences due to unaccounted factory overhead such as consumption cost, land and building tax cost, and asset depreciation cost.