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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura IJBE (Integrated Journal of Business and Economics) Assets: Jurnal Akuntansi dan Pendidikan EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Hukum Prasada Enrichment : Journal of Management ABDIMAS Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIKARYASAKTI Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Governance Andalas
Icuk Rangga Bawono
Jenderal Soedirman University
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Literature Review: Analisis Profitabilitas Pelanggan Aan Kanivia; Nadzma Adelia Putrie; Safani Anugrah; Icuk Rangga Bawono
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10671

Abstract

One important factor in business continuity efforts (going concern) that companies need to pay attention to is the company's paradigm regarding customers. Companies often use methods such as Customer profitability analysis to identify and understand the involvement of each customer in the company's profits and revenue. This paper aims to analyze customer profitability which is important for decision making and company survival. This research uses a literature study methodology. The information used comes from various secondary sources and is then researched using qualitative data examination techniques. The results show that the application of customer profitability analysis can help companies manage customers who will provide benefits to the company, so that it can help in making strategic decisions and assessing the company's success. Customer profitability analysis helps companies identify the contribution of each customer to profits and customer performance to the company.
Antecedents and consequences of transfer of training in public sector organizations Icuk Rangga Bawono; Ratno Purnomo
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.568

Abstract

Previous studies only focused on antecedent factors of transfer of training and only a few of them focused on the consequence factors. The main objectives of this research were to examine the antecedents and consequence of transfer of training. The antecedent factors consist of individual characteristics, training design, and organizational environment. The consequence factor is individual performance. Since the previous studies used transfer of training as unidimensional construct, this research used multidimensional construct consist of knowledge sharing, training retention and training generalization. Survey with questionnaire is used as design research method. The respondents are employee who worked in state-owned hospitals (N=202). Multiple regressions was used to examine the hypothesis. The result showed that individual performance was determined by training transfer consists of three factors such as knowledge sharing, training retention, and training generalization. Training of transfer itself was determined by some factors such as individual characteristics (i.e. self-efficacy and learning orientation), training design (trainer and training material), and organizational environment (organizational support, supervisor support and peer support). Specific for organizational support, it’s only had significant effect on training retention but not on knowledge sharing and training generalization. Since transfer of training has important effect on individual performance, organization must consider the three antecedent factors.
Co-Authors Aan Kanivia Aan Kanivia Achmad Ulin Nuha Adhitia Pradana Ahmad Ali Apriani Kartika Rahayu Berlian Muhammad S. Ubay Diah Setyorini Gunawan Dimas Arya Denta Faris Adilah Medika Danang Indanto Muzayyanah Nadzma Adelia Putrie Novita Setianti Oman Rusmana Rasyid Mustofa Ratno Purnomo Ria Adhi Pramesti Rifda Naufalin Rini Widianingsih Riza Uyun Indriyani Safani Anugrah Sukirman Sukirman Triani Arofah Warsidi Warsidi