Pengaruh Job Satisfaction terhadap Financial Performance melalui Employee Engagement dan Competitive Advantage sebagai Intervening Variable pada Perusahaan Manufaktur di Surabaya

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dari job satisfaction terhadap financial performance melalui employee engagement dan competitive advantage sebagai intervening variabel pada Perusahaan manufaktur di Surabaya. Penelitian ini menggunakan data primer yang diperoleh dari hasil penyebaran kuesioner pada 30 Perusahaan manufaktur publik di Surabaya dan juga menggunakan data sekunder yaitu laporan keuangan Perusahaan yang digunakan untuk mengukur financial performance Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011, 2012, dan 2013. Penelitian ini menggunakan teknik path modelling dengan alat bantu PLS. Hasil pengujian menunjukkan bahwa terdapat pengaruh langsung positif dan signifikan dari job satisfaction terhadap employee engagement, terdapat pengaruh langsung positif dan signifikan dari employee engagement terhadap competitive advantage lalu terdapat pengaruh langsung positif dan signifikan dari competitive advantage terhadap financial performance pada Perusahaan manufaktur di Surabaya

FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ACTIVITY BASED COSTING

This article shows that factors such as leadership support, external environment, cost-saving mechanisms, user attitudes, and company size are likely to have an influence on the implementation of Activity Based Costing. The research objective is to examine the relationship of these factors in the implementation of Activity Based Costing among Small and Medium Units in South Kalimantan so that they can contribute to further studies regarding activity-based costs in management accounting. The type of research used is quantitative research with a survey approach. Sampling using stratified random sampling and and obtained a sample of 35 respondents. The type of data used in this research is primary data obtained from questionnaires distributed to entrepreneurs and interviews, while secondary data is obtained from literature and the internet. The data analysis technique used in this study is multiple regression analysis. The results show that all variables have an influence on the implementation of Activity Based Costing.

Pengaruh Job Satisfaction terhadap Financial Performance melalui Employee Engagement dan Competitive Advantage sebagai Intervening Variable pada Perusahaan Retail Publik di Surabaya

Penelitian ini bertujuan untuk mengetahui pengaruh langsung yang signifikan dan positif dari job satisfaction terhadap employee engagement, employee engagement terhadap competitive advantage, dan competitive advantage terhadap financial performance, pada Perusahaan retail publik di Surabaya. Penelitian ini berbentuk penelitian kuantitatif, dimana data diperoleh melalui penyebaran kuisioner dan menggunakan rasio analisa laporan keuangan kepada Perusahaan retail publik di Surabaya. Data yang diperoleh kemudian diolah dengan menggunakan software Smart PLS. Hasil penelitian ini menunjukkan adanya hubungan positif dan signifikan dari job satisfaction terhadap employee engagement, employee engagement terhadap competitive advantage, dan competitive advantage terhadap financial performance, pada Perusahaan retail publik di Surabaya. Employee engagement dan competitive advantage menjadi variabel perantara antara job satisfaction dengan financial performance

Analisa Pengaruh Activity Based Costing terhadap Keunggulan Bersaing dan Kinerja Organisasi

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh penggunaan Activity Based Costing terhadap keunggulan bersaing dan kinerja Perusahaan di Perusahaan yang berada di Surabaya. Variabel Activity Based Costing diukur dari tujuh indikator, yaitu top management support, competition, performance evaluation and compensation, training, non-accounting ownership, resources, dan consesus and clarity of objective. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja Perusahaan akan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diukur dalam skala numerik (angka). Populasi penelitian adalah semua Perusahaan yang menggunakan metode perhitungan Activity Based Costing di Surabaya yang tidak diketahui jumlahnya. Sampel penelitian berjumlah 100 Perusahaan yang menggunakan Activity Based Costing di Surabaya. Hasil penelitian yang dilakukan dengan menggunakan partial least square menyimpulkan bahwa Activity Based Costing berpengaruh terhadap keunggulan bersaing, Activity Based Costing berpengaruh terhadap kinerja Perusahaan, dan keunggulan bersaing berpengaruh terhadap kinerja Perusahaan

Analisis Pengaruh Activity Based Costing Terhadap Keunggulan Bersaing dan Kinerja Perguruan Tinggi

This research was conducted in order to know if there is an influence in the use of Activity Based Costing toward competitive advantage and university performance in Pekanbaru. The Activity Based Costing variables were measured by seven indicators, namely top management Support, competition, performance evaluation and compensation, training, non-accounting ownership, resources and consensus and clarity of objective. The competitive advantage variables measuredby five indicators, namely price, quality, delivery dependability, product innovation and time to market. While the university performance variables will be measured by three indicators, research and productivity, employee commitment and industry linkage. The data used in this research was quantitative data, which were data in the numerical scale. The population ofthis research were all university in Pekanbaru. The samples of the research were 39 university in Pekanbaru. Based on the Partial Least Square that used in analyzing the data, the result showed that Activity Based Costing have influence towards competitive advantage, the Activity Based Costing have influence towards university performance, and competitive advantage have not influence towards university performancePenelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh penggunaan Activity Based Costing terhadap keunggulan bersaing dan kinerja perguruan tinggi di Pekanbaru. Variabel Activity Based Costing diukur dari tujuh indikator, yaitu top management Support, competition, performance evaluation and compensation, training, non-accounting ownership, resources dan consensus and clarity of objective. Variabel keunggulan bersaing diukur dengan lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk dan time to market. Sedangkan variabel kinerja perguruan tinggi diukur dengan tiga indikator yaitu penelitian dan produktivitas, komitmen karyawan dan industry linkage. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diukur dalam skala numeric (angka). Populasi penelitian adalah semua perguruan tinggi swata yang ada di kota Pekanbaru. Sample penelitian berjumlah 39 perguruan tinggi yang ada di Pekanbaru. Hasil penelitian yang dilakukan dengan menggunakan partial least square menyimpulkan bahwa Activity Based Costing berpengaruh terhadap keunggulan bersaing, Activity Based Costing berpengaruh terhadap kinerja perguruan tinggi dan keunggulan bersaing tidak berpengaruh terhadap kinerja perguruan tingg

Hubungan antara adopsi ICT dan inovasi dengan prestasi perniagaan PKS di Malaysia: Pengaruh penyederhana kelebihan daya saing

Business performance measurement is important ause it helps SMEs managers compare their firm's position in relation with its competitors in the market place. Hence, this study aims to examine the relationship between ICT adoption and innovation on SME firms' business performance with the moderating role of competitive advantage. A research framework was established based on existing literature to test the relationship among these variables. Resource Based View Theory (RBV) was employed to explain the relationship between the studied variables. In order to empirically test the research framework of this study, data were collected by employing a survey instrument. A total of 1,071 questionnaires were distributed to respondents in the SMEs involved using proportionate stratified technique based on simple random sampling. The data collected was analysed using the Statistical Package for Social Science (SPSS). Pearson correlation, multiple regression and hierarchical regression methods were used to test the hypotheses. The empirical results revealed that ICT adoption (technology factor, organizational factor, external factor) and innovation have a significant positive relationship with business performance. In addition, it was found that competitive advantage has no moderating effect on both the relationship between ICT adoption and innovation with business performance. However, only one dimension of competitive advantages (market situation) moderates the relationship between the dimensions of ICT adoption (technology factor, organizational factor) and business performance. The results provide insights for SME's top management for the need to emphasise on factors that will increase business performance. In addition, policy makers in the government as well as SMEs related agencies should consider the findings of this research in enhancing the development of SME's. Research implications, limitations and suggestions for future research were also discussed

Perbandingan Activity Based Costing Method dan Traditional Costing Method untuk Penentuan Harga Pokok Penjualan Rumah (Studi pada Perumnas Proyek Sulawesi-Selatan I)

Hasil penelitian menunjukkan bahwa metode activity based costing memberikan hasil yang lebih besar (over cost) untuk produk RS.36/98 KPL (4,58%) dan RS. 45/105 TGL (-1.17%) sedangkan produk RS. 45/105 KPL memberikan hasil yang lebih kecil (under cost) (8,73%). Perbedaan yang terjadi antara harga pokok produksi berdasarkan traditional costing method dan activity based costing method disebabkan karena pembebanan biaya overhead pabrik pada masing-masing produk. Dengan menggunakan activity based costing method dapat meningkatkan mutu pengambilan keputusan sehingga dapat membantu pihak manajemen memperbaiki perencanaan strategisnya