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All Journal Karimah Tauhid Global Leadership Organizational Research in Management Harmony Management: International Journal of Management Science and Business
Fina Aprilia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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Konsep dan Teknis Penggolangan Biaya Pada PT XYZ: Relevansi Terhadap Peningkatan Laba dan Manajemen Biaya Tri Anjani, Evi; Simaludin Andiyansyah; Fina Aprilia; Giva Isliah Mitra; Putri Agustina; Erik Inazi Qorina; Anwar, Saepul
Karimah Tauhid Vol. 3 No. 8 (2024): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v3i8.14620

Abstract

Biaya adalah sejumlah uang atau sumber daya yang dikeluarkan untuk memperoleh barang atau jasa atau untuk mencapai suatu tujuan tertentu. Pengorbanan ini telah terjadi atau mungkin terjadi demi mencapai tujuan tertentu. Dalam manajemen biaya, pengelompokan biaya berdasarkan perilakunya menjadi penting. Ada tiga kategori utama: 1) Biaya Tetap: Tidak berubah dengan perubahan aktivitas. 2) Biaya Variabel: Berubah seiring aktivitas. 3) Biaya Semi-Variabel: Memiliki komponen tetap dan variabel. Manajemen biaya adalah disiplin yang merencanakan, mengendalikan, dan mengambil keputusan terkait biaya. Tujuannya adalah mengoptimalkan penggunaan sumber daya dan mencapai tujuan keuangan perusahaan secara efisien. Penelitian ini mengupas konsep dan praktik klasifikasi biaya di PT XYZ, meneliti relevansinya terhadap peningkatan laba dan manajemen biaya. Pendekatan yang digunakan meliputi kajian literatur dan wawancara dengan manajemen PT XYZ. Temuan penelitian menunjukkan bahwa PT XYZ mengklasifikasikan biaya menjadi biaya tetap, variabel, dan semi-variabel. Penerapan klasifikasi ini terbukti membantu PT XYZ dalam merencanakan, mengendalikan, dan mengambil keputusan terkait biaya operasional. Klasifikasi yang tepat juga berkontribusi pada peningkatan laba dan efisiensi manajemen biaya. Namun, penelitian ini juga menemukan beberapa tantangan: a) Alokasi biaya yang akurat: Memastikan biaya dialokasikan dengan tepat ke produk atau layanan. b) Pemilihan metode: Memilih metode klasifikasi yang tepat di tengah perubahan ekonomi. c) Ketidakakuratan data: Menangani data yang tidak akurat atau tidak lengkap. d) Kompleksitas integrasi TI: Mengintegrasikan sistem klasifikasi biaya dengan teknologi informasi. Kesimpulannya, penelitian ini menegaskan bahwa penerapan konsep dan praktik klasifikasi biaya yang tepat di PT XYZ memiliki relevansi yang signifikan terhadap peningkatan laba dan manajemen biaya. Klasifikasi biaya yang efektif membantu perusahaan dalam mengambil keputusan strategis dan mencapai tujuan keuangannya.
Analisis Kualitas Pelayanan Menggunakan Metode Importance Performance Analysis (IPA) Studi Kasus pada Cafe XYZ Desi Desi; Fina Aprilia; Simaludin Andiyansyah; Anne Kurniawati; Endang Silaningsih
Global Leadership Organizational Research in Management Vol. 3 No. 2 (2025): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v3i2.2568

Abstract

The research has the aim of evaluating customer satisfaction with the aim of identifying service areas that must be improved and maintained. The Importance Performance Analysis (IPA) method is applied to compare the level of importance (expectations) with the performance of services provided by Cafe XYZ to customers. The results of this study were analysed and visualised in a Cartesian diagram, where there are 9 customer service attributes that are considered important, spread across two quadrants: 5 attributes are in quadrant A and 4 attributes are in quadrant. Evaluation of customer satisfaction with Cafe XYZ services is measured by the Customer Satisfaction Index (CSI) method. The results showed that most consumers were satisfied with the services provided. Nevertheless, the company needs to continue to improve its service performance to achieve an optimal level of customer satisfaction.
The Influence of Employee Well Being, Emotional Intelligence and Job Simplification on Employee Performance with Employee Achievement as an Intervening Variable on Employees of Tritya Eye Clinic Surabaya Fina Aprilia; Siti Mujanah; Sumiati Sumiati
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.270

Abstract

Tritya Eye Clinic Surabaya, as one of the developing eye health service providers today, faces a major challenge in providing optimal services for various patient segments, including BPJS Kesehatan participants, private insurance users, and general patients. Problems that occur with employees at the Tritya Eye Clinic, based on the results of a psychological test on September 9, 2024 on 24 employees, it was found that 22 employees had low/lacking emotional stability, in addition, based on personnel data in 2024, it was found that there were employees who committed violations with one of the causes being emotional stability based on the results of counseling conducted by the Head of HR. From the counseling, it was also found that employees have a desire for their well-being in the workplace, which is a trigger for expectations related to employee well-being and digitalization requires Tritya Eye Clinic to make changes that are expected to simplify work and minimize errors in work. The purpose of this study was to determine the effect of employee well being , emotional intelligence and job simplification on employee performance with employee achievement as an intervening variable on employees of Tritya Eye Clinic Surabaya. This study uses a quantitative method with primary data sources obtained from distributing questionnaires. The population of the study was employees of Tritya Eye Clinic Surabaya. The selection of respondents was carried out using the saturated non-probability sampling method with a total of 67 respondents . The data analysis method used descriptive analysis and SEM-PLS analysis. The results showed that the variables employee well being , emotional intelligence and job simplification had a positive and significant effect on employee performance through employee achievement on employees of Tritya Eye Clinic Surabaya.
Co-Authors Anne Kurniawati Desi Desi Endang Silaningsih Erik Inazi Qorina Giva Isliah Mitra Putri Agustina Saepul Anwar Simaludin Andiyansyah Siti Mujanah Sumiati Sumiati Sumiati Sumiati Tri Anjani, Evi