{"title":"从caturmarga的角度来看,成本粘性是一个坏信号吗?","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":"{\"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}","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}
IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE?
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.