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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Indonesia Auditing Research Journal
Fiorentino, Kevin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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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.
Influence of organizational culture on employee performance through organizational citizenship behaviour as an intervening variable at the Sidoarjo Regency Regional Personnel Agency (Bkd) Fiorentino, Kevin; Mujanah, Siti; Fianto, Achmad Yanu Alif
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this study is to determine the effect of organizational culture on employee performance, to determine the effect of organizational citizenship behavior on employee performance, and to determine the effect of organizational culture on employee performance through organizational citizenship behavior as an intervening variable. In this study, a quantitative approach was used because the data collected were in the form of numbers and the analysis was carried out using statistical methods. Sampling techniques are generally randomized, and data collection uses research instruments. The sample in this study were employees of the Sidoarjo Regional Staffing Agency totaling 15 respondents, taken from some employees. The results showed that organizational culture affects employee performance, OCB affects employees, and organizational culture affects employee performance through OCB as an intervening variable.
Co-Authors Abiantoro, Bayu Achmad Yanu Aliffianto Dewi Nurhayati Laisoka, Duvan Samudra Pandin, Maria Yovita R Siti Mujanah Slamet Riyadi