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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Kontemporer
Linggardjaja, Irene Kristanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Cost Stickiness - Suatu Kajian Pustaka Linggardjaja, Irene Kristanti

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.247 KB) | DOI: 10.31955/mea.v4i1.205

Abstract

Penelitian ini bertujuan untuk menganalisis literatur penelitian empiris yang ada mengenai faktor-faktor yang mempengaruhi cost stickiness. Cost stickiness telah menarik perhatian para profesional dan akademisi sejak Anderson, Banker dan Janakiraman (2003) membahas perilaku biaya asimetris dalam penelitian mereka. Penelitian ini adalah penelitian kualitatif dan menggunakan metode analisis dokumen untuk menjawab pertanyaan penelitian. Kami mengumpulkan 30 studi empiris dari 24 jurnal internasional pada 2013–2019 untuk membuat analisis yang lengkap dan terintegrasi. Kami mengklasifikasikan faktor-faktor penentu kekakuan biaya menjadi 2 (dua) kelompok utama: faktor internal dan eksternal. Faktor internal, seperti informasi penjualan historis, biaya penyesuaian tenaga kerja, manajemen laba, modal intelektual, tata kelola perusahaan, kepemilikan, pengendalian internal, skema kompensasi dan insentif, tanggung jawab sosial perusahaan, orientasi manajemen, perilaku optimis manajemen, dan sumber pendanaan perusahaan memiliki dampak pada cost stickiness. Faktor eksternal, seperti persaingan pasar, hukum dan regulasi yang berlaku, budaya, dan auditor eksternal juga memiliki dampak pada cost stickiness. Penelitian ini memberikan kontribusi dengan merangkum variabel yang mempengaruhi perilaku biaya asimetris (cost stickiness) untuk lingkungan bisnis praktis dan menyoroti peluang penelitian di masa depan.
TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3 Linggardjaja, Irene Kristanti; Handoko, Jesica; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2611

Abstract

Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s deci-sion making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time-Driven Activity-Based Costing (TDABC). These qualitative research objectives were to try out and compare TDABC method im-plementation to calculate product cost and customer’s profitability in 2 stars and 3 stars hotel. The research objects are 88 Hotel Embong Malang Surabaya as 2 stars hotel and Grand Hotel Surabaya as 3 stars hotel. The research design is exploratory research with no hypothesis. This research used financial data and another qualitative data which are obtained directly through documenta-tion, interview, and direct observation in research objects. The data was analyzed by calculate product cost and customer’s profita-bility with traditional method and TDABC method. The research results showed that TDABC method is more suitable for 3 stars hotel than 2 stars hotel in calculating product cost because of high diversity product in 3 stars hotel. The results also showed that TDABC method doesn’t give a big impact in calculating customer’s profitability due to low diversity customers in both research objects.
Co-Authors Esa, Ariston Oki Jesica Handoko