DAMPAK PENERAPAN PERILAKU BIAYA TERHADAP LABA DAN KEPUTUSAN MANAJERIAL PERUSAHAAN: SYSTEMATIC LITERATURE REVIEW
Abstract views: 118
,
PDF downloads: 76
Abstract
Through a Systematic Literature Review (SLR) approach, this study examines the factors that influence company profits when viewed from the concept of cost behavior and its influence on managerial decisions. The study was carried out by examining a range of scientific articles through several systematic stages, including identification, screening, eligibility evaluation, and the selection of relevant studies. The study found that corporate profits are influenced by cost structure, activity level, sales volume, selling price, and operational efficiency. Cost behavior analysis serves as a basis for management in planning strategies to increase profits and maintain stable company performance.
References
Astusti, A. N., Anggun, A. L., Egintha, P. B. S., Alfia, A. A., & Fara, N. W. (2024). Analisis Perilaku Biaya: Suatu Studi Komparasi Konsep Teoritis dan Praktik Pada Biaya Operasional (Perusahaan Jasa). GEMILANG: Jurnal Manajemen Dan Akuntansi, 4(3), 135–145. https://doi.org/10.56910/gemilang.v4i3.1584
Bilqis, N. M., & Muhammad. (2025). Pengaruh Biaya Produksi, Biaya Operasional Dan Volume Penjualan Terhadap Laba Bersih Perusahaan Manufaktur. Jurnal Bisnis Dan Akuntansi Unsurya, 10(2), 190–203. https://doi.org/https://doi.org/10.35968/jbau.v10i2.1510
Fatahillah, I., Achmad, F., Tagor, R., Anisa, N. S., Fikri, M., Muti’ah, F., Radisa, R., & Abdillah, R. (2023). Analisis Penerapan Perilaku Biaya Terhadap Profitabilitas UMKM Di Indonesia. Jurnal Ekonomi Dan Manajemen, 2(3), 189–197. https://doi.org/10.56127/jekma.v2i3.1032
Irwanty, A., Ramadhani, F., Putri, R. G., & Suriyanti, L. H. (2021). Pengaruh Perilaku Biaya dalam Hubungannya dengan Perubahan Volume Kegiatan Perusahaan. Research in Accounting Journal, 2(2), 59–67.
Karmilah, K., Mursalin, M., & Putra, A. E. (2024). Pengaruh Biaya Operasional, Biaya Produksi dan Volume Penjualan Terhadap Laba Bersih Penjualan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. Jurnal Media Akuntansi (Mediasi), 6(2), 279–290. https://doi.org/10.31851/jmediasi.v6i2.14953
Kembi, L. D., Sondakh., J. J., & Victoria, Z. tirayoh. (2014). Perencanaan Laba Berdasarkan Analisis Biaya, Volume, Laba pada PT Multi Food Manado. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(4), 354–362. https://doi.org/10.35794/emba.2.4.2014.6274
Manalu, L., Asbari, M., & Winanti, W. (2024). Pengaruh Biaya Operasional Pada Laba Bersih Yang Dihasilkan: Systematic Literature Review. Jurnal Ilmu Sosial, Manajemen, Akuntansi Dan Bisnis, 1(2), 74–78. https://doi.org/10.70508/82dyjf96
Nainggolan, S., Marpaung, I., Hutasoit, H., Zega, N., & Siallagan, H. (2024). Analisis Perilaku Biaya Terhadap Biaya Tetap dan Biaya Variabel. EKOMA:JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI, 3(5), 247–253. http://journal.yrpipku.com/index.php/raj%7C
Rasika. (2025). Analisis Perilaku Biaya Serta Penggunaannya Dalam Keputusan Manajerial. Jurnal Akuntansi Keuangan Dan Perpajakan, 1(3), 283–286. https://doi.org/10.62379/jakp.v1i3.206
Sagala, T. A. J. M., Hutabarat;, G. F., & Siallagan, D. F. M. S. (2024). Analisis Perilaku Biaya dan Penggunannya dalam Keputusan Manajerial. EKOMA:JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI, 3, 2514–2522. https://doi.org/10.56799/ekoma.v3i5.4646
Septiani, A. D., Sapriani Eka., Nurhafitsyah, M., Kurniawati, P., & Wahyuni, R. E. (2024). Analisis Margin Kontribusi dalam Perencanaan Penjualan dan Strategi Penjualan di PT. Nusa Palapa Gemilang Tbk. Indonesian Journal of Economics, Management, and Accounting, 1(10), 1150–1160.
Simanjuntak, E., Saragih, M. A., Sry, L., Saragih, Y., & Damai, C. (2025). Keputusan Manajerial Pada Pt Kimia Farma. Jurnal Kajian Ilmiah Multidispliner, 9(6), 161–165.
Siregar, R. R. M., Nainggolan., J., Sinaga., L. I., Sinaga., H. A., Sihombing., R. O., & Siallagan, H. (2024). Memahami dan Menganalis Perilaku Biaya, Serta Penggunannya dalam Keputusan Manajaerial. Jurnal Ekonomi Revolusioner, 7(9), 160–168.
Situmorang, H. M., Halawa, P., Hulu, J. P., Daeli, R., & Siallagan, H. (2025). Konsep Perilaku Biaya Dan Pengunaannya Dalam Keputusan Manajerial. Jurnal Kajian Ilmiah Multidisipliner, 9(6), 2118–7301. https://doi.org/10.5281/zenodo.16735066
Copyright (c) 2026 Zhafirah Thalia Carissa, Zhafirah Thalia Carissa, Hanin Muthi'ah Nurarfani, Siti Mei Rahmawati, Mona Asifa Syariah, Rifani Akbar Sulbahri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
