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All Journal Journal of Economics and Management Scienties Journal of Economics and Business
Ernawaty Usman
Tadulako University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Menelusuri Akuntansi Biaya Pengolahan Limbah Plastik dalam Perspektif Sustainability Taufik Afdal; Nina Yusnita Yamin; Ernawaty Usman; Rahmi Syafitri
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.420

Abstract

This study aims to explore and analyze the cost structure of plastic waste processing through a sustainability perspective. The case study was conducted at the waste processing unit of the Central Sulawesi Provincial Environmental Agency from April to December 2025, to understand the economic efficiency behind environmental conservation efforts. Using a descriptive approach with the Activity-Based Costing (ABC) method, this study identified and allocated costs based on actual resource-consuming activities. Data were collected through field observations, interviews, and operational documentation. The results indicate that the main activities include collection, sorting, production through pyrolysis, feasibility testing, and machine maintenance. With a total processing cost of IDR 44,590,100, 283.93 liters of fuel oil were produced, resulting in a production cost of IDR 157,046 per liter. The largest burden lies in collection activities. Meanwhile, the production process is heavily dominated by energy consumption. Holistically, although current production costs are relatively high, from a sustainability perspective, this initiative proves its significance in three pillars of sustainability: the environmental aspect through reducing the waste burden, the economic aspect through creating new value, and the social aspect through empowering local communities. The results of this study imply that plastic waste management has the potential to be developed sustainably through increased operational efficiency and optimization of production scale, including the use of technology in plastic waste processing.
Integrasi Strategi Korporasi dan Unit Bisnis Untuk Keunggulan Berkelanjutan: Studi PT Indofood CBP Siti Cahya Junita Korompot; Deslin Ellen Gabriela; Siti Aisah; Anisa Agustina Putri; Ernawaty Usman; Phatra Anggana Djuri
Journal of Economics and Business Vol. 4 No. 1 (2026): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v4i1.2004

Abstract

Penelitian ini mengkaji mekanisme integrasi strategi korporasi dan unit bisnis dalam menciptakan keunggulan kompetitif berkelanjutan pada PT Indofood CBP Sukses Makmur Tbk. (ICBP). Menggunakan pendekatan kualitatif dengan desain studi kasus tunggal, penelitian ini menganalisis dokumen perusahaan periode 2019-2023. Kerangka teoritis menggabungkan Resource-Based View (VRIO), Strategic Alignment Theory, dan konsep strategi korporasi multi-unit. Hasil penelitian mengungkap empat mekanisme integrasi strategis: sentralisasi pengadaan bahan baku, berbagi platform distribusi, transfer kapabilitas manajerial lintas unit, serta manajemen portofolio merek berjenjang. Analisis VRIO menunjukkan keempat mekanisme tersebut menghasilkan sumber daya yang bernilai, langka, sulit ditiru, dan didukung organisasi membentuk keunggulan kompetitif defensif. Penyelarasan strategi berlangsung melalui struktur divisionalisasi dan sistem pengendalian manajemen yang memadukan kontrol strategis dengan otonomi operasional terbatas. Bukti empiris mengonfirmasi keunggulan kompetitif ICBP: pangsa pasar mi instan konsisten di atas 70%, margin laba kotor di atas rata-rata industri, serta ketahanan strategis saat pandemi COVID-19. Penelitian ini mengisi celah literatur tentang mekanisme integrasi internal korporasi multi-unit di negara berkembang dan memberikan implikasi praktis bagi perancangan sistem penyelarasan strategi yang efektif.   
Co-Authors Anisa Agustina Putri Deslin Ellen Gabriela Nina Yusnita Yamin Phatra Anggana Djuri Rahmi Syafitri Siti Aisah Siti Cahya Junita Korompot Taufik Afdal