Pub Date : 2023-09-03DOI: 10.31539/costing.v7i1.6358
Muh.Sudarmono Rahim, Altri Wahida, Hapid Hapid
Tujuan dari penelitian ini adalah untuk mengetahui seberapa baik program pembelian armada sampah tahun 2021 berjalan (Studi pada Dinas Lingkungan Hidup Kota Palopo). Metode deskriptif digunakan untuk jenis penelitian kualitatif ini. Pengamatan, percakapan, dan catatan tertulis digunakan untuk mendapatkan informasi. Pengetahuan ini didapat dari kajian literatur, observasi, dan wawancara dengan orang-orang yang bekerja di Badan Lingkungan Hidup. Kota Palopo membutuhkan program pengelolaan sampah agar masalah cara penanganan sampah dapat teratasi. Hasil kajian menunjukkan bahwa kebijakan dalam program pengembangan kinerja pengelolaan sampah untuk komunikasi yang dibangun oleh dinas terkait, khususnya pelaksana program di Dinas Kebersihan, belum berjalan dengan baik. Selain itu, program tersebut tidak memiliki sumber daya yang cukup, terutama orang, yang membuatnya lebih sulit untuk mencapai tujuannya. Masalahnya, bangunan dan infrastruktur tidak sesuai dengan program yang sedang dimulai. Tentang seberapa banyak pelaksana program khususnya Dinas Kebersihan Kota Palopo mau dan mampu bekerja sama agar program dapat terlaksana dengan baik. Untuk pengelolaan limbah.
Kata kunci : Program, Armada Angkutan Sampah
{"title":"Evaluasi Program Pengadaan Armada Angkutan Sampah Tahun 2021 (Studi Dinas Lingkungan Hidup Kota Palopo)","authors":"Muh.Sudarmono Rahim, Altri Wahida, Hapid Hapid","doi":"10.31539/costing.v7i1.6358","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6358","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui seberapa baik program pembelian armada sampah tahun 2021 berjalan (Studi pada Dinas Lingkungan Hidup Kota Palopo). Metode deskriptif digunakan untuk jenis penelitian kualitatif ini. Pengamatan, percakapan, dan catatan tertulis digunakan untuk mendapatkan informasi. Pengetahuan ini didapat dari kajian literatur, observasi, dan wawancara dengan orang-orang yang bekerja di Badan Lingkungan Hidup. Kota Palopo membutuhkan program pengelolaan sampah agar masalah cara penanganan sampah dapat teratasi. Hasil kajian menunjukkan bahwa kebijakan dalam program pengembangan kinerja pengelolaan sampah untuk komunikasi yang dibangun oleh dinas terkait, khususnya pelaksana program di Dinas Kebersihan, belum berjalan dengan baik. Selain itu, program tersebut tidak memiliki sumber daya yang cukup, terutama orang, yang membuatnya lebih sulit untuk mencapai tujuannya. Masalahnya, bangunan dan infrastruktur tidak sesuai dengan program yang sedang dimulai. Tentang seberapa banyak pelaksana program khususnya Dinas Kebersihan Kota Palopo mau dan mampu bekerja sama agar program dapat terlaksana dengan baik. Untuk pengelolaan limbah.
 Kata kunci : Program, Armada Angkutan Sampah","PeriodicalId":500904,"journal":{"name":"Costing","volume":"337 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134948868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-03DOI: 10.31539/costing.v7i1.5901
Rizki Anugrah Wibowo
This study aims to find out how the human resource planning strategy is carried out by one of the state-owned banks (BUMN). This BUMN bank is one of the largest banks in Indonesia and has good credibility in Indonesia. So in this study analyzed whether existing human resources are effective or not. The type of research conducted is Field Research which is descriptive in nature, namely research that describes human resource planning strategies in an effort to improve employee performance. Data collected by means of interviews, observation, and documentation. The data analysis technique used is descriptive qualitative analysis combined with the SWOT analysis approach. The results of the research explain that in human resource planning there are several stages in the process of procuring new employees. And during the course of its business activities, the company sees the strengths, weaknesses, opportunities and threats that at one time can be profitable or vice versa will be detrimental to the company.
Keywords: Human Resource Planning; SWOT analysis
{"title":"Strategi Perencanaan Sumber Daya Manusia (SDM) Dengan Metode Analisis SWOT Di Bank BUMN X (Salah satu Bank BUMN Terbesar Di Indonesia)","authors":"Rizki Anugrah Wibowo","doi":"10.31539/costing.v7i1.5901","DOIUrl":"https://doi.org/10.31539/costing.v7i1.5901","url":null,"abstract":"This study aims to find out how the human resource planning strategy is carried out by one of the state-owned banks (BUMN). This BUMN bank is one of the largest banks in Indonesia and has good credibility in Indonesia. So in this study analyzed whether existing human resources are effective or not. The type of research conducted is Field Research which is descriptive in nature, namely research that describes human resource planning strategies in an effort to improve employee performance. Data collected by means of interviews, observation, and documentation. The data analysis technique used is descriptive qualitative analysis combined with the SWOT analysis approach. The results of the research explain that in human resource planning there are several stages in the process of procuring new employees. And during the course of its business activities, the company sees the strengths, weaknesses, opportunities and threats that at one time can be profitable or vice versa will be detrimental to the company.
 
 Keywords: Human Resource Planning; SWOT analysis","PeriodicalId":500904,"journal":{"name":"Costing","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134948636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-03DOI: 10.31539/costing.v7i1.6574
Salsabilla Ayu Wishmilia, Fajar Syaiful Akbar
This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability has a significant effect on BUMDes financial management. Keywords: Transparency, Financial Accountability, Financial Management, BUMDes
{"title":"Pengaruh Transparansi Dan Akuntabilitas Keuangan Terhadap Pengelolaan Keuangan Bumdes Di Kecamatan Pacet","authors":"Salsabilla Ayu Wishmilia, Fajar Syaiful Akbar","doi":"10.31539/costing.v7i1.6574","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6574","url":null,"abstract":"This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability has a significant effect on BUMDes financial management. \u0000Keywords: Transparency, Financial Accountability, Financial Management, BUMDes","PeriodicalId":500904,"journal":{"name":"Costing","volume":"162 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134948869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Marketplace is one of the impacts from development of e-commerce systems in the world. Marketplace are in great demand by all types of groups because they are able to increase the effectiveness and efficiency of users in shopping online. Starting from the choice of goods with various prices, brands, quality, to easy and fast transaction and shipping processes. However, along with its development, competition between marketplace companies has become increasingly stringent, causing several companies to experience a decline due to newcomers offering new experiences. This research was made with the aim of knowing the extent to which the influence of online user experience (online customer experience) in increasing marketplace ratings through online customer reviews as a mediating variable. Quantitative research method with proportional random sampling technique is the research method used for this research. Data collection was carried out by distributing questionnaires to 250 respondents consisting of students who have used the Bukalapak application from each tertiary institution in the city of Sukabumi. The data analysis technique in this study used structural equation modeling (SEM) using AMOS software version 22. The final results of the study showed that there was a positive influence from online customer reviews in mediating the relationship between online customer experience and marketplace rating. Ratings on companies can increase if they succeed in creating the best experience for users after using online shopping applications.
Keywords: Marketplace, Marketplace Rating, Online Customer Experience, Online Review
{"title":"Analisis Peran Online Customer Review Dalam Memediasi Hubungan Online Customer Rexperience Terhadap Peningkatan Marketplace Rating","authors":"Utami Qaulan Tsaqila, Asep Muhamad Ramdan, Resa Nurmala","doi":"10.31539/costing.v7i1.6215","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6215","url":null,"abstract":"Marketplace is one of the impacts from development of e-commerce systems in the world. Marketplace are in great demand by all types of groups because they are able to increase the effectiveness and efficiency of users in shopping online. Starting from the choice of goods with various prices, brands, quality, to easy and fast transaction and shipping processes. However, along with its development, competition between marketplace companies has become increasingly stringent, causing several companies to experience a decline due to newcomers offering new experiences. This research was made with the aim of knowing the extent to which the influence of online user experience (online customer experience) in increasing marketplace ratings through online customer reviews as a mediating variable. Quantitative research method with proportional random sampling technique is the research method used for this research. Data collection was carried out by distributing questionnaires to 250 respondents consisting of students who have used the Bukalapak application from each tertiary institution in the city of Sukabumi. The data analysis technique in this study used structural equation modeling (SEM) using AMOS software version 22. The final results of the study showed that there was a positive influence from online customer reviews in mediating the relationship between online customer experience and marketplace rating. Ratings on companies can increase if they succeed in creating the best experience for users after using online shopping applications.
 Keywords: Marketplace, Marketplace Rating, Online Customer Experience, Online Review","PeriodicalId":500904,"journal":{"name":"Costing","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134948635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-02DOI: 10.31539/costing.v7i1.6260
Shinta Dayang Nabilla, Faizal Satria Desitama
Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, partisipasi masyarakat terhadap pengelolaan keuangan desa di desa Kaligrenjeng Kecamatan Wonotirto Kabupaten Blitar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan sekunder dengan menyebarkan kuesioner kepada responden. Populasi dalam penelitian ini adalah perangkat desa dan masyarakat setempat. Metode pemilihan sampel menggunakan purposive sampling sehingga mendapatkan 97. Metode analisis data menggunakan analisis regresi linier berganda dan menguji validitas dan reabilitas kualitas kuesioner dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan, secara parsial variabel transparansi berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 4.106. Secara parsial variabel akuntabilitas berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 5.614. Secara parsial variabel Partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.16 dan thitung sebesar 2.449. Kesimpulan, transparansi dan akuntabilitas dan partisipasi masyarakat secara parsial berpengaruh terhadap pengelolaan. Adapun secara simultan transparansi, akuntabilitas dan partisipasi masyarakat berpengaru terhadap pengelolaan keuangan desa.
Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Desa
{"title":"Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Di Desa Kaligrejeng Kecamatan Wonotirto Kabupaten Blitar","authors":"Shinta Dayang Nabilla, Faizal Satria Desitama","doi":"10.31539/costing.v7i1.6260","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6260","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, partisipasi masyarakat terhadap pengelolaan keuangan desa di desa Kaligrenjeng Kecamatan Wonotirto Kabupaten Blitar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan sekunder dengan menyebarkan kuesioner kepada responden. Populasi dalam penelitian ini adalah perangkat desa dan masyarakat setempat. Metode pemilihan sampel menggunakan purposive sampling sehingga mendapatkan 97. Metode analisis data menggunakan analisis regresi linier berganda dan menguji validitas dan reabilitas kualitas kuesioner dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan, secara parsial variabel transparansi berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 4.106. Secara parsial variabel akuntabilitas berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 5.614. Secara parsial variabel Partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.16 dan thitung sebesar 2.449. Kesimpulan, transparansi dan akuntabilitas dan partisipasi masyarakat secara parsial berpengaruh terhadap pengelolaan. Adapun secara simultan transparansi, akuntabilitas dan partisipasi masyarakat berpengaru terhadap pengelolaan keuangan desa.
 
 Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Desa","PeriodicalId":500904,"journal":{"name":"Costing","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134969727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-02DOI: 10.31539/costing.v7i1.7297
Muhammad Ikhsan Fadillah, Masta Sembiring
In the sub-dictrict Sei Rengas Permata area, kelurahan funds are used for community development and empowerment. In fact, development in the Sei Rengas Permata Village Area has not yet seen its maximum. From the results of the activities carried out in the Sei Rengas Permata Village, it was found that problems arose in the management of the urban village budget, especially in infrastructure development, whose achievements were only seen to be still below 50%. And in the community empowerment budget classification section, it is necessary to have activities that are more useful and do not cost too much money. Giving funds to the sub-district is so large that there needs to be a big responsibility for the sub-district government. Therefore, the sub-district government must be able to apply planning principles appropriately in accordance with Permendagri Number 130 of 2018 concerning planning, implementation, administration, reporting and accountability. In this study, the type of research that will be used is descriptive research method with a qualitative approach and uses a purposive sampling technique which aims to find out how social interaction occurs. Data collection techniques in this study used interview, observation, and documentation techniques. As for the process of data analysis techniques carried out in qualitative research, namely data collection, data reduction and drawing conclusions. Based on the results of research and discussion it can be concluded that the level of achievement of program results has not been effective. However, in the management of village funds in the Sei Rengas Permata Village, management has been carried out in accordance with the principles of good governance such as transparency, accountability, and participation.
Keywords: Village Fund Management, Good Governance
{"title":"Efektivitas Pengelolaan Dana Kelurahan Dalam Mewujudkan Good Governance Pada Kelurahan Sei Rengas Permata Kecamatan Medan Area Kota Medan","authors":"Muhammad Ikhsan Fadillah, Masta Sembiring","doi":"10.31539/costing.v7i1.7297","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7297","url":null,"abstract":"In the sub-dictrict Sei Rengas Permata area, kelurahan funds are used for community development and empowerment. In fact, development in the Sei Rengas Permata Village Area has not yet seen its maximum. From the results of the activities carried out in the Sei Rengas Permata Village, it was found that problems arose in the management of the urban village budget, especially in infrastructure development, whose achievements were only seen to be still below 50%. And in the community empowerment budget classification section, it is necessary to have activities that are more useful and do not cost too much money. Giving funds to the sub-district is so large that there needs to be a big responsibility for the sub-district government. Therefore, the sub-district government must be able to apply planning principles appropriately in accordance with Permendagri Number 130 of 2018 concerning planning, implementation, administration, reporting and accountability. In this study, the type of research that will be used is descriptive research method with a qualitative approach and uses a purposive sampling technique which aims to find out how social interaction occurs. Data collection techniques in this study used interview, observation, and documentation techniques. As for the process of data analysis techniques carried out in qualitative research, namely data collection, data reduction and drawing conclusions. Based on the results of research and discussion it can be concluded that the level of achievement of program results has not been effective. However, in the management of village funds in the Sei Rengas Permata Village, management has been carried out in accordance with the principles of good governance such as transparency, accountability, and participation. 
 
 Keywords: Village Fund Management, Good Governance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134969731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-02DOI: 10.31539/costing.v7i1.6463
Sri Bulandari, B. Isyandi, Machasin Machasin
The Effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu Under the guidance of Prof. Dr. B. Isyandi, SE, MS and Dr. Machasin, M.Sc.This study aims to determine and analyze the effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu. The method used in this research is quantitative. The types and sources of data in this study are primary data obtained from empirical research results through distributing questionnaires to employees who are sampled, the sample in this study is 120 people. The analysis technique used is the SPSS for windows program. The results of this study also show below: (1) Non-Physical Work Environment has a significant effect on Turnover Intention. (2) Job Stress has a significant effect on Turnover Intention. (3) Job Satisfaction has a significant effect on Turnover Intention.
Keywords: Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention
非物质工作环境、工作压力和工作满意度对PT生产部门员工离职倾向的影响[j]。在b.s Isyandi, SE, MS教授和Machasin, m.s c博士的指导下，本研究旨在确定和分析非物质工作环境、工作压力和工作满意度对Mustika Agung Sawit Gemilang Kab公司生产部员工离职倾向的影响。Indragiri Hulu。本研究采用的方法是定量的。本研究的数据类型和来源是通过对抽样员工发放问卷的方式从实证研究结果中获得的原始数据，本研究的样本为120人。使用的分析技术是SPSS for windows程序。本研究结果还表明:(1)非物质工作环境对离职倾向有显著影响。(2)工作压力对离职倾向有显著影响。(3)工作满意度对离职倾向有显著影响。
关键词:非物质工作环境、工作压力、工作满意度对员工离职倾向的影响
{"title":"Pengaruh Lingkungan Kerja Non Fisik, Stres Kerja Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Bagian Produksi Pada PT. Mustika Agung Sawit Gemilang Kab.Indragiri Hulu","authors":"Sri Bulandari, B. Isyandi, Machasin Machasin","doi":"10.31539/costing.v7i1.6463","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6463","url":null,"abstract":"The Effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu Under the guidance of Prof. Dr. B. Isyandi, SE, MS and Dr. Machasin, M.Sc.This study aims to determine and analyze the effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu. The method used in this research is quantitative. The types and sources of data in this study are primary data obtained from empirical research results through distributing questionnaires to employees who are sampled, the sample in this study is 120 people. The analysis technique used is the SPSS for windows program. The results of this study also show below: (1) Non-Physical Work Environment has a significant effect on Turnover Intention. (2) Job Stress has a significant effect on Turnover Intention. (3) Job Satisfaction has a significant effect on Turnover Intention.
 Keywords: Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention","PeriodicalId":500904,"journal":{"name":"Costing","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134969729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study.
Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability
{"title":"Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Cash Turnover (Perputaran Kas), Total Asset Turnover (TATO) Terhadap Profitabilitas Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021","authors":"Nanci Tesalonika Sianturi, Kristina Limbong, Keumala Hayati, Munawarah Munawarah","doi":"10.31539/costing.v7i1.6887","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6887","url":null,"abstract":"This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study.
 Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability","PeriodicalId":500904,"journal":{"name":"Costing","volume":"36 Suppl 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134969728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study analyzes the performance of the implementation of business (corporate) customer management in the Enterprise Division of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk using the Balance scorecard method. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. The purpose of this study is to see how the implementation of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk's business customer management implementation, as a customer-oriented business strategy so that it can adapt to changes in the telecommunications industry that take place very quickly. From the results of the study, it was found that the performance analysis of the implementation of business customer management of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk, using a balance scorecard showed a Positive Value (GOOD), where from a financial perspective it was obtained that the achievement of Rev 106% of the target (period of 2022) and the value of sales achievement of 122% of the target (period of 2022), the perspective of customers with one of the main parameters is the achievement of the CSLS index (customer loyalty index) worth 83.4%, the perspective of internal business processes is carried out by implementing a number of Business Process Digitalization so that it is more compliant and effective (lean), and the perspective of active learning and growth is carried out through Knowledge Sharing and Success Story to accelerate HR learning, so that in general BSC performance is above 100%, which is very potential to maintain business sustainability and capital to continue to carry out growth strategies.
Keywords: Customer management, business (corporate) customer, balance scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective.
本研究使用平衡计分卡方法分析了PT Telkom Indonesia (Persero)， TBK Indonesia (Persero) TBK的企业部实施业务(公司)客户管理的绩效。通过观察、访谈和文件收集数据。采用定性方法对数据进行分析。通过观察、访谈和文件收集数据。采用定性方法对数据进行分析。本研究的目的是看看如何实施PT Telkom印度尼西亚(Persero)， TBK印度尼西亚(Persero) TBK的业务客户管理实施，作为以客户为导向的业务战略，使其能够适应电信行业发生的变化非常迅速。从研究结果中，发现对PT Telkom Indonesia (Persero)， TBK Indonesia (Persero) TBK实施商业客户管理的绩效分析，使用平衡计分卡显示了正价值(GOOD)，从财务角度来看，实现了106%的Rev目标(2022年期间)和122%的销售目标(2022年期间)的价值。客户视角的主要参数之一是实现价值83.4%的CSLS指数(客户忠诚度指数)，内部业务流程视角通过实施多项业务流程数字化，使其更加合规和有效(精益)，主动学习和成长视角通过知识共享和成功故事加速人力资源学习，使总体平衡计分卡绩效在100%以上。这是非常有潜力保持业务的可持续性和资本继续执行增长战略。
关键词:客户管理，企业(公司)客户，平衡计分卡，财务视角，客户视角，内部业务流程视角，学习与成长视角。
{"title":"Analisa Performasi Terhadap Implementasi Pengelolaan Pelanggan Bisnis (Korporasi) Melalui Metode Balance Scorecard Pada Divisi Enterprise PT.Telkom Indonesia (Persero), Tbk Indonesia (Persero), Tbk","authors":"Ratna Sitorus, Syahrizal Syahrizal, Holly Winaktu, Ririn Febriyanti, Reimons Hasangapan Mikkael","doi":"10.31539/costing.v7i1.6388","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6388","url":null,"abstract":"This study analyzes the performance of the implementation of business (corporate) customer management in the Enterprise Division of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk using the Balance scorecard method. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. The purpose of this study is to see how the implementation of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk's business customer management implementation, as a customer-oriented business strategy so that it can adapt to changes in the telecommunications industry that take place very quickly. From the results of the study, it was found that the performance analysis of the implementation of business customer management of PT Telkom Indonesia (Persero), TBK Indonesia (Persero) Tbk, using a balance scorecard showed a Positive Value (GOOD), where from a financial perspective it was obtained that the achievement of Rev 106% of the target (period of 2022) and the value of sales achievement of 122% of the target (period of 2022), the perspective of customers with one of the main parameters is the achievement of the CSLS index (customer loyalty index) worth 83.4%, the perspective of internal business processes is carried out by implementing a number of Business Process Digitalization so that it is more compliant and effective (lean), and the perspective of active learning and growth is carried out through Knowledge Sharing and Success Story to accelerate HR learning, so that in general BSC performance is above 100%, which is very potential to maintain business sustainability and capital to continue to carry out growth strategies.
 Keywords: Customer management, business (corporate) customer, balance scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134969730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-02DOI: 10.31539/costing.v7i1.6848
Reichan Maulana Putra Isna, R. Deni Muhammad Danial, Resa Nurmala
This study aims to determine the effect of the work environment and work flexibility on organizational commitment (an empirical study on 5 Maxim-bike Driver Communities in Sukabumi City). The research approach used is a quantitative approach. Multistage Cluster Sampling sampling method. The samples taken were 63 respondents in 5 communities. The results of this study indicate that the work environment has a positive and significant influence on organizational commitment and work flexibility also has a positive and significant influence on organizational commitment in the 5 Maxim-bike Diver Communities in Sukabumi City.
Keywords: work environment, work flexibility, organizational commitment, Maxim
{"title":"Pengaruh Lingkungan Kerja Dan Fleksibilitas Kerja Terhadap Komitmen Organisasi Pada Driver Maxim","authors":"Reichan Maulana Putra Isna, R. Deni Muhammad Danial, Resa Nurmala","doi":"10.31539/costing.v7i1.6848","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6848","url":null,"abstract":"This study aims to determine the effect of the work environment and work flexibility on organizational commitment (an empirical study on 5 Maxim-bike Driver Communities in Sukabumi City). The research approach used is a quantitative approach. Multistage Cluster Sampling sampling method. The samples taken were 63 respondents in 5 communities. The results of this study indicate that the work environment has a positive and significant influence on organizational commitment and work flexibility also has a positive and significant influence on organizational commitment in the 5 Maxim-bike Diver Communities in Sukabumi City.
 Keywords: work environment, work flexibility, organizational commitment, Maxim
","PeriodicalId":500904,"journal":{"name":"Costing","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134969797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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