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All Journal KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society
Nia Riana
Universitas Widyatama, Bandung, 40124, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS Ricky Agusiady; Nia Riana; Zaenal Aripin
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:Cost accounting plays a pivotal role in the manufacturing industry by helping firms control costs, enhance profitability, and improve operational efficiency. With the increasing pressure on manufacturing firms to remain competitive, efficient, and cost-effective, the strategic use of cost accounting is essential for decision-making and performance management. Aims:This study aims to evaluate the impact of cost accounting practices on the operational efficiency of manufacturing firms. Specifically, it seeks to identify how cost accounting techniques contribute to better cost control, process optimization, and resource allocation, thereby improving overall operational performance. Research Method:A mixed-method approach is employed in this study, combining qualitative and quantitative research methods. Data is gathered from manufacturing firms through surveys, interviews, and case studies to assess the role of cost accounting in improving operational efficiency. Statistical analysis is used to examine the relationship between cost accounting practices and operational outcomes. Results and Conclusion:The findings indicate that cost accounting significantly contributes to operational efficiency by enabling firms to identify inefficiencies, optimize resource usage, and make informed decisions. Firms that implement cost accounting techniques such as activity-based costing (ABC), standard costing, and variance analysis show improved cost management and enhanced productivity. Contribution:This study provides valuable insights into the practical application of cost accounting in the manufacturing sector, offering recommendations for firms to optimize their cost accounting systems for better operational efficiency.  
SUPPLY CHAIN RESILIENCE AND BUSINESS CONTINUITY IN INDONESIAN MANUFACTURING SECTOR Nia Riana; Arif Budi Raharja; Ijang Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 8 (2024): KISA INSTITUE : July 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: COVID-19 pandemic exposed vulnerabilities in global supply chains, prompting Indonesian manufacturers to reassess resilience strategies. Aims: This study examines supply chain resilience practices and their impact on business continuity in Indonesian manufacturing sector. Research Method: Mixed-methods approach combining surveys of 156 manufacturing companies with case studies of 12 high-resilience organizations across diverse industries. Results and Conclusion: Companies with diversified supplier bases, digital supply chain visibility, and flexible production capabilities demonstrated 64 percent faster disruption recovery. However, only 38 percent of surveyed companies implemented comprehensive resilience strategies. Supplier relationship quality and information sharing emerged as critical enablers. Contribution: Research provides framework for Indonesian manufacturers to enhance supply chain resilience through strategic supplier management, technology adoption, and contingency planning.  
EMPLOYEE TRAINING EFFECTIVENESS AND ORGANIZATIONAL PERFORMANCE IN INDONESIAN SERVICE COMPANIES Endang Ruchiyat; Acu Kusnadar; Nia Riana
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 8 (2024): KISA INSTITUE : July 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: Employee training investments constitute significant organizational expense requiring demonstrated returns through improved performance. Aims: This study examines relationships between employee training effectiveness and organizational performance in Indonesian service sector. Research Method: Survey of 189 service companies across hospitality, consulting, healthcare, and financial services combined with performance data analysis. Results and Conclusion: Effective training programs correlate with 34 percent higher employee productivity, 28 percent improved customer satisfaction, and 41 percent reduced turnover. Training effectiveness depends on needs assessment quality, content relevance, delivery methods, and post-training support. However, only 42 percent of companies conduct systematic training evaluation. Contribution: Research provides framework for Indonesian service organizations to design, implement, and evaluate training programs maximizing performance impacts while optimizing training investments.  
Co-Authors Acu Kusnadar Arif Budi Raharja Endang Ruchiyat Ijang Faisal Ricky Agusiady Zaenal Aripin