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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Kolaboratif Sains
Wa Ode Suwarni
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THE INFLUENCE OF CEO CHARACTERISTICS ON COMPANY PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Abdillah Arif Nasution; Lia Nurina; Wa Ode Suwarni; Eva Purnamasari; Nurganda Siregar
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14349

Abstract

ABSTRACT This research is quantitative research with an exploratory approach. The data used in this research is secondary data that researchers obtained from the Indonesian Stock Exchange. The data collected comes from manufacturing companies on the Stock Exchange. The collected data was analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the CEO Charactirstic variable can have a positive relationship and a significant influence on Company Performance and the Institutional Ownership variable can moderate the influence of the Company Performance variable on Company Performance. This is because the P-Values value of the CEO Characteristic variable can have a positive relationship towards Company Performance which is below the 0.05 significance level, namely 0.004, and the P-Values value of the Institutional Ownership moderating variable can strengthen the influence of the CEO Characteristic variable on Company Performance, which is below 0.05, namely 0,000. This is because the CEO has an important role in expanding networks, being a negotiator, issuing policies, and so on which can improve employees which ultimately can influence employee performance. Apart from that, Institutional Ownership can give the CEO freedom in determining policies and so on. Thus, the first and second hypotheses in this study can be accepted. Keywords: Ceo Characteristics, Company Performance , Institutional Ownership
Penerapan Activity-Based Costing (ABC) untuk pengendalian biaya pada UMKM Manufaktur skala kecil Sri Sumantri; Rasit; Iip irawan Hisanuddin; Wa Ode Suwarni; La Ode Kamaluddin Mursidi
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.10290

Abstract

UMKM manufaktur skala kecil sering menghadapi distorsi pembebanan biaya overhead karena pencatatan biaya yang terbatas dan penggunaan metode tradisional yang membagi rata biaya tidak langsung. Penelitian ini bertujuan menganalisis pengaruh penerapan Activity-Based Costing (ABC) terhadap pengendalian biaya pada UMKM manufaktur skala kecil di Kota Baubau. Penerapan ABC diukur melalui tiga dimensi, yaitu identifikasi aktivitas dan cost pool (X1), ketepatan pemilihan cost driver (X2), serta pemanfaatan informasi ABC untuk pengambilan keputusan (X3), sedangkan pengendalian biaya menjadi variabel terikat (Y). Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain survei potong lintang pada 120 UMKM manufaktur; responden adalah pemilik atau pihak yang memahami biaya produksi. Analisis regresi linear berganda menunjukkan bahwa X1, X2, dan X3 berpengaruh positif dan signifikan terhadap pengendalian biaya (p < 0.001), dengan ketepatan cost driver sebagai faktor paling dominan (?stand = 0.423). Model mampu menjelaskan 72.1% variasi pengendalian biaya (R² = 0.721; F = 99.94; p < 0.001) dengan persamaan Y = 0.114 + 0.243X1 + 0.391X2 + 0.318X3. Temuan ini menegaskan bahwa UMKM akan memperoleh kontrol biaya yang lebih efektif ketika pemetaan aktivitas dilakukan secara konsisten, driver biaya dipilih secara tepat dan mudah diukur, serta informasi biaya berbasis aktivitas digunakan secara rutin untuk monitoring, evaluasi, penetapan harga, dan perbaikan proses.
Co-Authors Abdillah Arif Nasution Eva Purnamasari Iip irawan Hisanuddin La Ode Kamaluddin Mursidi Lia Nurina Nurganda Siregar Rasit Sri Sumantri