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All Journal The Indonesian Journal of Accounting Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
DYAH EKAARI SEKAR JATININGSIH
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making DYAH EKAARI SEKAR JATININGSIH; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.235

Abstract

This study examines the impact of cost information presentation formats and types on decision performance using an experimental method.  Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants.  The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance.  Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge.
COST INFORMATION AND ENERGY EFFICIENCY: EXPERIMENTAL STUDY ON IN THE DESIGN OF NEW SUSTAINABLE PRODUCTS Fadilla Damara Putri; Dyah Ekaari Sekar Jatiningsih
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2622

Abstract

This study explores the influence of cost information and energy efficiency in sustainable new product development. With a 2x2 factorial experimental design, the study involved Accounting students of Universitas Muhammadiyah Yogyakarta. Data were collected through experimental tasks based on the type of cost information and the level of energy efficiency. The ANOVA results showed that energy efficiency had a significant effect on green product design, while cost information had no direct effect. These findings emphasize the importance of energy efficiency in product development for sustainability. Green products can reduce production costs, minimize waste, and increase competitiveness. The application of green technology also attracts investment, creates jobs, and supports industrial innovation. In addition, compliance with environmental regulations strengthens sustainable economic growth and improves people's quality of life. Thus, this study contributes to encouraging business practices that support sustainability and industrial innovation.
Eco-Innovation, Learning Orientation and Cost Precision: A Strategic Approach to Sustainable Product Design Dyah Ekaari Sekar Jatiningsih; Jenny Aufa Salsha Belia Putri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i1.4683

Abstract

This study explores the impact of cost information precision, learning orientation, and performance-prove orientation on sustainable product design in the context of ecological innovation and cost efficiency. The method applied in this study is a laboratory experiment with a 2x2x2 factorial design, involving 117 accounting students as participants. The results of the ANOVA test show that each independent variable does not have a significant main effect. However, interestingly, the interaction between cost information precision and performance-prove orientation proved to be significant, indicating that precise cost information is more effective in encouraging sustainable product design when accompanied by motivation to prove performance. These findings confirm that sustainable product design does not only depend on technical factors, but also requires support from cognitive and motivational aspects. This study provides theoretical contributions and practical implications for eco-innovation strategies in facing competition in the industry
Co-Authors Fadilla Damara Putri Jenny Aufa Salsha Belia Putri Mahfud Sholihin