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All Journal Eksistansi Airlangga Journal of Innovation Management
Astari, Ita Yoeli
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Economics, Econometrics & Finance Social Sciences

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PENGAMBILAN KEPUTUSAN MEMPERTAHANKAN ATAU MENGHENTIKAN KEGIATAN USAHA “SO’YMAH Milk” DENGAN ANALISIS BIAYA RELEVAN Antoro, Eko Wahyudi; Zuhroh, Nimatu; Astari, Ita Yoeli
EKSISTANSI Vol. 13 No. 1 (2024): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

In Jakarta, there is a handcrafted soy milk business called So'ymah Milk. In the third and fourth years of operation, So'ymah Milk has experienced a decline in sales. So'ymah Milk has contemplated stopping this company or keeping it going in light of this issue. With the decision-making paradigm of continuing the firm or shutting it down, studies of pertinent expenses are applied to aid in decision-making. The implementation of relevant cost analysis stems from its potential to compute future costs, facilitate present-day work performance comparison within the organization, and estimate future financial performance. Since all of the data for this study came from So'ymah Milk's financial records, a complete sample approach was employed. The information used to support the financial data analysis came from field observation findings and the compilation of financial reports. Based on the data analysis, So'ymah Milk made the decision to continue operating the firm since the financial data, observation results, and qualitative data demonstrated the numerous benefits of continuing operations over closing. 
The Effect of Accounting Control and Management Control on Managerial Performance Through Participation in Budget Preparation as an Intervening Variable at PT. GARAM (Persero) Antoro, Eko Wahyudi; Supriyadi, Stevanus Gatot; Astari, Ita Yoeli
Airlangga Journal of Innovation Management Vol. 5 No. 4 (2024): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v5i4.63248

Abstract

A business may be defined as an organizational structure that employs human, natural, and other economic resources to fulfill its aims. Human resources in an organization are one of the most important factors determining organizational effectiveness; as a result, every company requires a management control system, accounting control, and active participation in budget preparation with the goal of regulating organizational activities through organizational leaders so that they are consistent with the company's objectives. The purpose of this research is to analyze and assess the effect of management and accounting controls on budget preparation participation and managerial performance. This research technique uses a quantitative and associative approach. The study's participants were all PT. Garam (Persero) managers. The sampling strategy then used census or analytic methods to choose 49 managers from the overall population. The analytical method employs structural equation modeling analysis using partial least squares (PLS) 4 software tools, as well as mediation testing using the sobel test calculator. The test results showed that the accounting control variable had a significant impact on budget preparation participation but not management performance. The management control variable did not have a significant influence on either budget preparation participation or managerial performance. Meanwhile, the engagement variable in budget preparation has been found to have a significant impact on managerial performance. Furthermore, this study discovered that budget participation variables act as a moderator in the relationship between accounting control variables and managerial performance, which contradicts the relationship between management control variables and managerial performance.
Co-Authors Antoro, Eko Wahyudi Supriyadi, Stevanus Gatot Zuhroh, Nimatu