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All Journal Jurnal Ilmu dan Riset Akuntansi Jurnal Samudra Ekonomi dan Bisnis
Fishal Rayyes, Fishal
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERAN PENERAPAN ANALISIS RANTAI NILAI TERHADAP EFISIENSI BIAYA GUNA MENCAPAI KEUNGGULAN KOMPETITIF Rayyes, Fishal; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to explain the use of value chain analysis and cost driver onactivities whichform value. It has been expected from the explanation of the use of the value chainanalysis can provide description to the management to conduct cost efficiency to achievecompetitive advantage. This research applies qualitative approach. A qualitative approach isdirected to find out how the implementation of value chain analysis to achieve the competitiveadvantage. The result of the research shows that Activities which are not value-added warehousingactivity. At the infrastructure activityof the company and the activity of the cafe can be optimized,such as vehicle activity which raises the cost of the vehicle. It can be concluded that by analyzingthe activity of the company value chain can eliminate the activity and conduct cost reduction, sothat the company is working effectively to achieve competitive advantage.Keywords: value chain, cost efficiency, competitive advantage.
Reflecting the Nature of the Prophet Muhammad on the Ethics of Internal Auditors Rayyes, Fishal
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 2 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i2.6239

Abstract

This study aims to explain the reflection of the characteristics of the Prophet Muhammad on the ethics of internal auditors located in Surabaya. This type of research is qualitative phenomenology to capture problems in internal auditors and reveal the meaning contained in them by understanding deeply the characteristics of the Prophet Muhammad SAW which are actualized in the ethics of internal auditors. The approach that will be used in this research is the case study method. This research is also an activity where exploration must be carried out to identify new information and understand the limited circumstances and want to know in depth and detail of the activities to be carried out. The results of this study found that the characteristics of the Prophet Muhammad SAW, namely shiddiq, amanah, tabligh and fathanah, are contained in the values of the code of ethics for internal auditors located in Surabaya.
Co-Authors Retnani, Endang Dwi