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All Journal JPNM : Jurnal Pustaka Nusantara Multidisiplin JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Riska Amelia
Universitas Bina Sarana Informatika
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Sistem Kerja Hybrid dan Work-Life Balance terhadap Kepuasan Kerja Karyawan Generasi Z di Jakarta Barat Riska Amelia; Rakhmat Hadi Sucipto; Tri Indah Annisa
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1499

Abstract

Penelitian ini bertujuan menganalisis pengaruh sistem kerja hibrida dan work-life balance terhadap kepuasan kerja karyawan Generasi Z di Jakarta Barat. Penelitian menggunakan pendekatan kuantitatif dengan desain survei. Populasi penelitian berjumlah 587.064 penduduk Generasi Z, sedangkan sampel sebanyak 100 responden ditentukan menggunakan rumus Yamane dengan tingkat kesalahan 10 % dan dipilih melalui purposive sampling. Data primer dikumpulkan menggunakan kuesioner skala Likert dan dianalisis dengan SPSS melalui uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi. Seluruh instrumen dinyatakan valid dan reliabel. Hasil penelitian menunjukkan bahwa sistem kerja hibrida tidak berpengaruh signifikan terhadap kepuasan kerja dengan koefisien 0,082, nilai t 0,900, dan signifikansi 0,370. Work-life balance berpengaruh positif dan signifikan dengan koefisien 0,129, nilai t 2,313, dan signifikansi 0,023. Secara simultan, kedua variabel berpengaruh signifikan dengan nilai F 5,609 dan signifikansi 0,005. Nilai R Square sebesar 0,104 menunjukkan kontribusi model 10,4 %. Temuan menegaskan bahwa peningkatan kepuasan kerja lebih bergantung pada kemampuan karyawan menjaga keseimbangan pekerjaan dan kehidupan pribadi daripada penerapan sistem kerja hibrida semata. Perusahaan perlu memperkuat batas waktu kerja, dukungan kesejahteraan, dan pengembangan karier.
Analisis Potensi Penerapan Target Costing sebagai Strategi Pengendalian Biaya Produksi pada PT Cisarua Mountain Dairy Tbk: Analysis of the Potential Implementation of Target Costing as a Production Cost Control Strategy at PT Cisarua Mountain Dairy Tbk Louisa Pernanda; Vina fatkhiyatu zahroh; Riska Amelia; Nabila Annasthasya; Indri Rahmawati
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.46

Abstract

This study aims to analyze the potential application of the Target Costing method as a production cost control strategy at PT Cisarua Mountain Dairy Tbk based on the company's 2025 financial statements. The research employed a descriptive quantitative approach using secondary data obtained from the company's annual report. The analysis was conducted by comparing the Traditional Costing and Target Costing approaches to evaluate production cost efficiency and identify opportunities for improving profitability. The results indicate that the company recorded net sales of IDR 10.724 trillion, cost of goods sold of IDR 5.871 trillion, gross profit of IDR 4.853 trillion, and net income of IDR 2.033 trillion. The cost of goods sold accounted for 54.75% of net sales, while the gross profit margin reached 45.25%, indicating a high level of production cost efficiency. The Target Costing simulation produced a maximum allowable cost of IDR 8.691 trillion, which was higher than the actual production cost, resulting in a potential cost efficiency of IDR 2.820 trillion. These findings demonstrate that the company has effectively controlled its production costs. Furthermore, a more systematic implementation of Target Costing has the potential to enhance operational efficiency, strengthen competitiveness, and support sustainable profitability.
Co-Authors Indri Rahmawati Louisa Pernanda Nabila Annasthasya Sucipto, Rakhmat Hadi Tri Indah Annisa Vina fatkhiyatu zahroh