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BERPIKIR KRITIS DAN BERPIKIR KREATIF PEKERJA PEREMPUAN DI SURABAYA UNTUK KESEJAHTERAAN KELUARGA MELALUI PENINGKATAN KUALITAS HIDUP KELUARGA Rina Dewi; Wiratna Wiratna
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.166

Abstract

The purpose of this study is to look at the effect of critical thinking and creative thinking on family welfare through intervening variables of quality of life in women workers in Surabaya. The concept of a research framework is built on understanding existing theories about critical thinking, creative thinking and reconstruction of family welfare through the quality of family life. This study consisted of 305 samples of female workers in Surabaya who had school-age children. Data obtained from questionnaires distributed to respondents. Using Structural Equation Modeling statistical modeling techniques, with Stata 14 Software. Critical thinking and creative thinking are needed for women workers to be able to do time, mind and energy management for office work and household chores so that a better quality of life will ultimately lead to family welfare. From this study the results were obtained the first model Y = 0.51 X1 + 0.47 X2, which means that exogenous variables consisting of critical thinking (X1) and creative thinking have a positive and significant effect on intervening endogenous variables, namely quality of life (Y) The Second Model Z = 0.93 Y which means the quality of life variable (Y) has a positive and significant effect on the dependent variable namely family welfare (Z). All latent variable indicators have a positive and significant effect with z values> 1.96. This research illustrates the importance of critical thinking and creative thinking for women workers in fighting for the quality of family life in order to achieve a prosperous family. This cannot be formed quickly, it takes time to continue to enrich themselves with new knowledge and insights.
Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya Ratih Dwitama Wardani; Wiratna Wiratna; Sutini Sutini
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 2 (2026): Juni : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i2.7737

Abstract

This study aims to determine the role of accountability accounting as a cost control tool in PT. Aperindo Prima Mandiri in Surabaya. The research method used is qualitative, which allows researchers to understand phenomena in depth through descriptive studies. The main problem in this study is that the preparation of budgeting as a long-term work plan that covers all parts of the company has not been implemented. The results of the study show that the accountability accounting applied has not functioned optimally as a cost control tool. This can be seen from the absence of a separation of controlled and uncontrolled costs, so that the cost accountability report has the potential to experience irregularities. This condition can reduce the effectiveness of cost control and hinder the achievement of company goals. This study emphasizes the importance of implementing accountability accounting consistently, including comprehensive budgeting and cost separation according to control categories. Thus, accountability accounting can play a role as a managerial instrument that supports efficiency, transparency, and accountability in the management of company costs.