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All Journal JURNAL GIZI INDONESIA Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam EBSJ Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Batara Wisnu : Indonesian Journal of Community Services Literasi: Jurnal Pengabdian Masyarakat dan Inovasi AMMA : Jurnal Pengabdian Masyarakat Tematik Adidaya : Jurnal Aplikasi Pendidikan dan Sosial Budaya
Any Setyarini, Any
Universitas Semarang
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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The Interplay of Organizational Culture and Governance in Enhancing Sustainability Performance Mohamed Omar Abdulrahim; Eko Ganis Sukoharsono; Any Setyarini; Imam Subekti
Economics and Business Solutions Journal Vol. 8 No. 2 (2024): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v8i2.8988

Abstract

It seems that Indonesia still lacks understanding about the disclosure of sustainability. Furthermore, it is believed that socioeconomic, cultural, governance and environmental challenges are crucial to the success of a business. The influence of corporate governance and organizational culture on sustainability performance, with strategic posture acting as a moderating variable, leads to intriguing issues that warrant further analysis. This study's population consists of all companies listed on the Indonesia Stock Exchange. Purposive sampling is used as a technique in this study. The company's website, which includes information from 2009 to 2018, was sourced from www.idx.co.id and other pertinent sources. Data collection was done, and Warp PLS algorithms were employed for the analysis method. After analyzing and debating the data, the following conclusion was reached: corporate governance and organizational culture greatly impact sustainable performance. When examining the impact of corporate governance and organizational culture on sustainability performance, strategic posture may act as a moderating factor
Variance Analysis between Budget and Implementation Plans in Cost Planning and Control Annisa Berliana; Maulana Akbar Sidqi; Any Setyarini
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13616

Abstract

This study aims to analyze the differences between the Budget Plan (BP) and the Implementation Budget Plan (IBP) as tools for cost planning and control in the structural works of the Semarang City Integrated Business Service Center Project. A quantitative descriptive method with a case study approach was employed, utilizing primary data from structured interviews with project management personnel and secondary data from contract documents, BP, IBP, and cost realization reports. The analysis applied variance analysis, decomposing variances into price/rate and quantity/efficiency components for labor, materials, equipment, and occupational health and safety (OHS) implementation. Results reveal that all cost components experienced favorable variances, yielding total savings of IDR 736,962,950 or 13.86% of the total budget, including 11% Value Added Tax. The largest savings were derived from material purchase price efficiency and negotiated labor rates, while unfavorable variances were mainly due to excess material and equipment usage caused by specification changes, design adjustments, and on-site technical factors. These findings highlight that price control strategies, such as supplier selection, optimal work scheduling, market price monitoring, and strict resource-use supervision, can effectively reduce waste without disrupting project execution. The study is limited to a single project within the structural works scope, thus its results may not be generalizable to all construction projects. Future research is recommended to integrate cost, time, and quality analysis for more comprehensive control strategies
Co-Authors Adijati Utaminingsih Afshoqul Miftah Agusrina, Yohana Ani Margawati Annisa Berliana Ayu Nurafni Octavia Dwiantari, Scorina Eko Ganis Sukoharsono Emaya Kurniawati Firdaus Firdaus Imam Subekti Jacobus Wiwin Kuswinardi Lestari, Rohmini Indah Maria Mexitalia Maulana Akbar Sidqi Mohamed Omar Abdulrahim Muhammad Muntohar Pradipta Risma Rukma Ardi Scorina Dwiantari Sulistyorini Sulistyorini Sulistyorini Sulistyorini Sulistyorini Sulistyorini, Sulistyorini Wahyu Puspitasari Yohana Agusrina