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All Journal JIA (Jurnal Ilmiah Akuntansi) Kajian Akuntansi
Feki Wahyu Colimah
Universitas Indonesia
Economics, Econometrics & Finance

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Green Product Innovation and Firm Performance: Evidence from Consumer Goods Industry Arya Aji Aditya; Cindy Olivia Angkasaputra; Dian Wijayanti; Feki Wahyu Colimah
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.8982

Abstract

The purpose of this study is to examine the effects of green product innovation on firm performance. This is a quantitative research method based on simple linear regression analysis. Secondary data sources include the financial statements of consumer goods industry companies that were publicly traded on the Indonesia Stock Exchange between 2019 and 2020. The regression analysis shows that green product innovation has an effect on firm performance. Based on the analysis, firms in Indonesia's consumer goods industry have met the success factors for developing green product innovations. Although the market believes that developing green products is an expensive endeavor.
The Analysis of Time-Driven Activity-Based Costing to Increase Customer Profitability: (A Case Study of Distributor Company) Feki Wahyu Colimah; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.57398

Abstract

This research aims to implement and analyze the concept of time-driven activity-based costing (TDABC) to allocate the cost of serving customers to their accounts, analyze customer profitability, and formulate strategic decisions to increase customer profitability. The study employs a case study strategy with a mixed methods research approach, utilizing various research tools to obtain detailed data. The collected data is analyzed using descriptive analysis with explanation-building techniques. The results reveal that the ten largest customers were profitable for Company A in 2021; however, the most significant profit was not generated by customers who contributed the greatest revenue, and vice versa. The customer profitability analysis indicates that two customers require the highest service priority and care, seven customers should be managed with periodic evaluations, and one customer does not require service priority. These findings underscore the importance of a nuanced approach to customer management and strategic decision-making to enhance overall profitability. By implementing TDABC, companies can more accurately allocate costs and identify key areas for improvement in customer service and profitability.
Co-Authors Arya Aji Aditya Cindy Olivia Angkasaputra Dian Wijayanti Lindawati Gani