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All Journal eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Ekonomi dan Bisnis
Sihombing, Melati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Strategi Dalam Mencegah PHK Massal Di Industri Teknologi: Studi Kasus Spotify Technology S.A Harmen, Hilma; Sireagar, Waidan Nur; Amelia, Rika; Zahira, Tira Al; Fahira, Diana; Adella, Reghina; Sihombing, Melati; Pangaribuan, Hawila Sabta
Manajemen & Bisnis Jurnal Vol 11 No 1 (2025): Vol 11 No 1 (2025)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v11i1.262

Abstract

Abstract. The technology industry faces major challenges in managing its workforce amid global economic uncertainty and rapid technological developments. Mass layoffs are a common strategy used to increase efficiency, such as what happened at Spotify Technology S.A. in 2023. This article aims to analyze the causes of mass layoffs at Spotify and identify strategies that can be implemented to prevent layoffs in the technology industry. Using a descriptive qualitative approach and secondary data analysis, this article finds that the main factors of layoffs at Spotify include the global economic slowdown, suboptimal investment in business expansion, and increased automation based on artificial intelligence. Alternatively, companies can implement strategies such as more efficient organizational restructuring, employee skill enhancement (upskilling and reskilling), diversification of revenue sources, work flexibility, and transparency in decision-making. By implementing these strategies, companies can maintain business stability without significantly sacrificing their workforce.
Penerapan Prinsip Penyajian Dan Pengungkapan (PPP) Standar Akuntansi Keuangan Tentang Kombinasi Bisnis Pada Laporan Keuangan PT Bank Syariah Indonesia Kartika, Muttia; Sihombing, Melati; Perdana, Muhammad Irgi; Ismail, Muhammad; Gautama, Bana Ahmad
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Juli-Desember 2024
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk mengetahui Penerapan Prinsip Penyajian dan Pengungkapan (PPP) Standar Akuntansi Keuangan tentang Kombinasi Bisnis pada Laporan Keuangan PT Bank Syariah Indonesia. Penting untuk memastikan bahwa transparansi dan kualitas informasi keuangan yang disajikan kepada para pemangku kepentingan. Penelitian ini menerapkan metode penelitian kualitatif deskriptif dengan studi literatur. Metode deskriptif yang digunakan bertujuan untuk menjelaskan kemajuan penelitian sesuai dengan karakteristik objek penelitian yang dijadikan acuan. Dalam menerapkan metode konsolidasi kepemilikan, elemen-elemen laporan keuangan yang melibatkan penggabungan bisnis dan periode lain yang disajikan untuk tujuan perbandingan, disusun sedemikian rupa seolah-olah penggabungan bisnis telah terjadi sejak awal periode tersebut untuk mencapai tingkat pengendalian.
Co-Authors Adella, Reghina Amelia, Rika Fahira, Diana Gautama, Bana Ahmad Hilma Harmen Kartika, Muttia Muhammad Ismail Pangaribuan, Hawila Sabta Perdana, Muhammad Irgi Sireagar, Waidan Nur Zahira, Tira Al