{"title":"IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE?","authors":"Komang Ayu Krisnadewi, T. Sawarjuwono","doi":"10.21776/ub.jamal.2020.11.3.29","DOIUrl":null,"url":null,"abstract":"Abstrak: Apakah Cost Stickiness merupakan Sinyal Buruk dari Perspektif Catur Marga ? Penelitian ini berupaya untuk mengupas determinan asimetri perilaku biaya dari perspektif Hindu Weda, yaitu catur marga . Kajian literatur digunakan sebagai metode. Penelitian ini menyimpulkan bahwa ketika mengambil keputusan, manajer mempertimbangkan belas kasih ( bhakti marga ), pengetahuan yang dimiliki ( jnana marga ), upaya untuk berbuat baik ( karma marga ), dan pengendalian diri atas kepentingan pribadi ( raja marga ). Perilaku biaya sangat dipengaruhi oleh kebijakan yang dibuat oleh manajer. Kebijakan tersebut terkait dengan pengelolaan sumber dayanya, terutama ketika menghadapi permintaan yang menurun. Abstract: Is Cost Stickiness a Bad Signal from Catur Marga Perspective? This research seeks to explore the determinants of the asymmetry of cost behaviour from a Veda Hindu perspective, namely catur marga . The method used is the literature review. This paper suggests that when making decisions, managers considered compassion ( bhakti marga ), the knowledge they possess ( jnana marga ), the effort to do good deeds ( karma marga ), and self-control over their own personal interest ( raja marga ). Cost behaviour is strongly influenced by the policy made by the manager in relation to his/her resources’ management, especially when confronted with declining demand.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Multiparadigma","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21776/ub.jamal.2020.11.3.29","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
Abstrak: Apakah Cost Stickiness merupakan Sinyal Buruk dari Perspektif Catur Marga ? Penelitian ini berupaya untuk mengupas determinan asimetri perilaku biaya dari perspektif Hindu Weda, yaitu catur marga . Kajian literatur digunakan sebagai metode. Penelitian ini menyimpulkan bahwa ketika mengambil keputusan, manajer mempertimbangkan belas kasih ( bhakti marga ), pengetahuan yang dimiliki ( jnana marga ), upaya untuk berbuat baik ( karma marga ), dan pengendalian diri atas kepentingan pribadi ( raja marga ). Perilaku biaya sangat dipengaruhi oleh kebijakan yang dibuat oleh manajer. Kebijakan tersebut terkait dengan pengelolaan sumber dayanya, terutama ketika menghadapi permintaan yang menurun. Abstract: Is Cost Stickiness a Bad Signal from Catur Marga Perspective? This research seeks to explore the determinants of the asymmetry of cost behaviour from a Veda Hindu perspective, namely catur marga . The method used is the literature review. This paper suggests that when making decisions, managers considered compassion ( bhakti marga ), the knowledge they possess ( jnana marga ), the effort to do good deeds ( karma marga ), and self-control over their own personal interest ( raja marga ). Cost behaviour is strongly influenced by the policy made by the manager in relation to his/her resources’ management, especially when confronted with declining demand.