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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economics (IJEC)
Abiantoro, Bayu
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA Nurhayati, Dewi; Abiantoro, Bayu; Laisoka, Duvan Samudra; Fiorentino, Kevin; Riyadi, Slamet; Pandin, Maria Yovita R
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.694

Abstract

In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.
The Influence of Development of Alutsista, Digital Capability, and Work Hapiness on Military Effectiveness Through Job Simplification as An Intervening Variable (Case Study in Batalion Intai Amfibi 2 Korp Marinir Surabaya) Abiantoro, Bayu; Mujanah, Siti; Ardiana, Dewa Ketut Raka
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1236

Abstract

The military is one of the main pillars in maintaining the sovereignty and security of a country. The Indonesian National Army (TNI), which consists of three main forces (Army, Navy and Air Force) has an important function in maintaining security on land, sea and air. This research aims to analyze the influence of Alutsista Development, Digital Capability and Work Happiness on Military Effectiveness and Job Simplification. The population in this study were soldiers in the Batalion Intai Amfibi 2 Korps Marinir Surabaya total 100 soldiers using a saturated sample. Hypothesis testing in this research was carried out using a Structural Equation Model (SEM) approach based on Partial Least Square (PLS). Based on the 7 direct influence hypotheses processed in this research, there are 3 hypotheses which state that the influence is not significant while the other 4 hypotheses state that the influence is significant. The results of this research indicate that Alutsista Development and Work Happiness partially have an insignificant effect on Job Simplification. Meanwhile, Digital Capability has a significant positive effect on Job Simplification. Then Alutsista development, digital capability and job simplification partially has a significant positive effect on military effectiveness. Meanwhile, Work Happiness has no significant effect on Military Effectiveness.
Co-Authors Ardiana, Dewa Ketut Raka Dewi Nurhayati Fiorentino, Kevin Laisoka, Duvan Samudra Pandin, Maria Yovita R Siti Mujanah Slamet Riyadi