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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Fara Nia Williana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perilaku Biaya: Suatu Studi Komparasi Konsep Teoritis dan Praktik Pada Biaya Operasional (Perusahaan Jasa) Nimas Ayu Astuti; Anggun Ayunda Lestari; Egintha Pratiwi Br Saragih; Alfia Adhatul Annisa; Fara Nia Williana
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1584

Abstract

This study aims to analyze the operational cost behavior within the context of service companies, comparing theoretical concepts with practical applications. Methodologically, a comprehensive review of literature and theoretical frameworks on cost behavior was conducted to establish foundational concepts. The study also analyzed case studies and empirical data from various service sectors to illustrate practical applications and variations in cost behavior. The research focused on identifying direct costs such as direct labor and direct materials, as well as indirect costs including administrative overhead and marketing expenses. The results indicate that while direct costs in service companies may differ from those in manufacturing, they still play a crucial role in cost structures. Direct labor costs, for instance, often exhibit characteristics of both fixed and variable costs depending on payment methods and service delivery models. Indirect costs generally tend to behave more like fixed costs due to their stability over short-term changes in service volumes. The discussion underscores the complexities of managing indirect costs, suggesting that despite being categorized as fixed, they may vary in response to operational changes or broader strategic shifts. This variability emphasizes the importance of flexible budgeting and tailored cost control measures within the specific context of service companies. In conclusion, effective cost management in service companies requires a profound understanding of cost behavior and its implications for financial planning and decision-making. Recommendations include adopting technology-driven cost monitoring systems, enhancing transparency in cost allocation, and continuously evaluating cost structures to align with strategic objectives.
Peningkatan Karier Karyawan : Analisis Program Pengembangan Karier dan Motvasi Kerja Menggunakan Metode Crossbars di PT Wasteforchange Alam Indonesia Fara Nia Williana; Zahra Zahra; Athiy Dina Rosihana
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 5 (2025): OKTOBER : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v3i5.2219

Abstract

This study aims to analyze the influence of career development and work motivation on employee career improvement at PT Wasteforchange Alam Indonesia. The method used is a descriptive quantitative approach with a population as well as a sample of 45 permanent employees. Data collection was carried out through Likert scale questionnaires, semi-structured interviews, documentation, and literature studies. Data analysis techniques include descriptive percentages and cross-tabulation to identify the tendency of influence between variables. The results of the study show that career development is in the high category and makes a positive contribution to employee career improvement. Similarly, work motivation is in the high category and has a significant influence in supporting career acceleration. Cross-tabulation analysis revealed that the combination of career development and work motivation contributed more strongly to career advancement than the partial influence of each variable. These findings confirm the importance of a human resource management strategy that balances aspects of career development and work motivation in creating more optimal career opportunities. The practical implication of this research is the need for companies to design career development programs that are integrated with an adaptive work motivation system, in order to increase employee retention and productivity in a sustainable manner. This research also provides a foundation for HR policy making based on a holistic and participatory approach.
Co-Authors Alfia Adhatul Annisa Anggun Ayunda Lestari Athiy Dina Rosihana Egintha Pratiwi Br Saragih Nimas Ayu Astuti Zahra Zahra