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ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN JANGKA PENDEK PASCA PANDEMI COVID 19 Ulfi Salsabila Azzahra; Achmad Fauzi; Haswan Yunaz; Syaifuddin Nashrulloh; Muhammad Risqi; Muhammad Thariq Ramadhan; Muhammad Rizki Bintang Irawan
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 3 (2023): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i3.1028

Abstract

Sejak World Health Organization (WHO) menetapkan Covid-19 sebagai pandemi di seluruh dunia pada 11 Maret 2020, semua aspek kehidupan berubah. Skala akibat yang ditimbulkan oleh pandemi ini belum pernah terjadi sebelumnya dan diperlukan waktu lebih dari satu dasawarsa bagi dunia untuk pulih, baik secara sosial maupun finansial. Perusahaan diharuskan untuk mampu mengambil keputusan secara efektif serta efisien dalam menghadapi ketidakpastian yang tinggi. Metode penelitian yang digunakan pada jurnal ini merupakan metode kualitatif dengan menggunakan pendekatan studi kepustakaan review jurnal (library research). Perubahan pasca Covid-19 membuat bisnis sulit dalam menjaga keberlangsungan usahanya. Dan analisis biaya relevan merupakan metode yang paling tepat dalam pengambilan keputusan bisnis dalam menghadapi perubahan tersebut. Dengan mengidentifikasi biaya-biaya yang relevan dan sesuai terhadap keputusan yang akan diambil, menjadi penentu keberhasilan bisnis kedepannya. Pandemi Covid-19 menciptakan perubahan dalam kehidupan di berbagai sektor bisnis yang mempengaruhi keberhasilan bisnis. Dalam hal ini, pengambilan keputusan jangka pendek pasca pandemi-lah yang menjadi penentunya. Dengan menggunakan metode analisis biaya relevan sebagai metode dalam penetapan keputusan jangka pendek karena metode ini fleksibel dalam menghadapi perubahan-perubahan yang terjadi.
Teori Manajemen Konflik Alfian Ihsan Ramadhani; Dwi Putri; Helma Putri Kusuma; Muhammad Risqi; Tarisa Nabila Putri; Mu’alimin Mu’alimin
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 1 (2025): Januari : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i1.635

Abstract

Conflict is an unavoidable part of interactions between individuals and groups in an organization, including educational organizations. The way conflict is managed has a significant impact on organizational dynamics, both positively and negatively. This article aims to analyze various conflict management styles and conflict management methods used in resolving conflicts in educational organizational environments. Conflict management styles include five main approaches, namely competitive, collaborative, avoidant, accommodative, and compromise, each of which has its advantages and disadvantages. Meanwhile, conflict management methods, such as negotiation, mediation, arbitration, and team collaboration, are used to resolve conflicts systematically. The results of the analysis show that choosing the right conflict management style and method can minimize the negative impact of conflict and maximize opportunities for more innovative and effective solutions. In conclusion, effective conflict management is necessary to create a harmonious and productive organizational environment, especially in the education sector.
TATA KELOLA PEMERINTAHAN YANG TERABAIKAN DI PERBATASAN NEGARA: Disparitas Kebijakan Otonomi dan Erosi Loyalitas pada Batas Indonesia–Malaysia di Kalimantan Barat: Disparitas Kebijakan Otonomi dan Erosi Loyalitas pada Batas Indonesia–Malaysia di Kalimantan Barat teyseran, silverius; Arzetika Amanda Putri; Muhammad Risqi; Ghina Raudatul Iryanti; Komar, Christina Mega Putri
Jurnal Ilmiah Administrasi Pemerintahan Daerah Vol 17 No 2 (2025): Regional and Local Government Resources
Publisher : Post Graduate School of Government Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jiapd.v17i2.5705

Abstract

Border governance in Indonesia is regulated through a comprehensive normative framework, including Law No. 43/2008 on State Territory, Presidential Regulation No. 31/2015 on the Spatial Plan for Border Areas, and the 2025 Action Plan of the National Border Management Agency (BNPP). However, persistent inequalities remain in the Indonesia–Malaysia border region of West Kalimantan, where communities continue to face challenges related to accessibility, public services, information disparity, and socio-economic vulnerability. This article examines the discrepancy between regulatory mandates and field realities by employing a qualitative document-synthesis method that integrates legal documents, empirical reports, academic studies, and media coverage. The findings demonstrate a consistent pattern of multi-level governance failure, manifested in the inability of subnational governments to operationalize national border policies, limited fiscal and institutional capacity, and the absence of collaborative governance mechanisms. Consequently, communities in Entikong, Sajingan, Badau, and Jagoi Babang exhibit growing dependency on Malaysian services, leading to the erosion of national loyalty and state legitimacy. The article argues that the governance gaps in border management stem from structural weaknesses in coordination, asymmetric authority, and fragmented accountability across administrative layers. Strengthening border governance requires reconfiguring fiscal arrangements, enhancing intergovernmental coordination, and ensuring community-centered service delivery. Keywords: border governance, multi-level governance, social inequality, decentralization, West Kalimantan.