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All Journal Owner : Riset dan Jurnal Akuntansi E-Jurnal Akuntansi
Hilda Rossieta
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Economics, Econometrics & Finance

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Evaluasi Strategi Bisnis Perusahaan Start Up Menggunakan Bisnis Model Kanvas Pada PT XYZ Akbar, Qomaruzzaman; Hilda Rossieta
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1808

Abstract

With the development of technology, many start-up companies have been established. In November 2022 there were 2,400 startups in Indonesia. This study aims to evaluate the business strategy of start-up companies with the research object PT XYZ. PT XYZ engaged in the healthy food industry. This research is case study research with descriptive qualitative research methods. This research utilized Business Model Canvas as a basic theory and tool to evaluate business strategy. The results showed that PT XYZ implemented a broad differentiation strategy. The current focus of the company's strategy is to promote and introduce products to the public. The promotional strategy succeeded in increasing sales, but was unable to generate profits due to the large cost of promotion. There are several weaknesses in PT XYZ business model that can be improved to be able to generate profits. Adding customer segments in the form of B2B can potentially provide new revenues and bring benefit in promotions using other company resources. Additionally, the application of lean accounting that focused on cost reduction must be carried out for cost efficiency.
Evaluasi Stategi Penerapan Harga dalam Menghadapi Kompetisi (Studi Kasus pada RSIA ABC) Fikri, Dzar Ikramul; Hilda Rossieta
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1824

Abstract

Mother and child hospitals must have a competitive strategy in pricing to face competition because of the limited acceptance of patient services that are outside their specialty patients. On the basis of this competitive strategy, RSIA can create a pricing strategy to be able to take the existing market share. This study aims to evaluate pricing strategies with criteria for factors in setting prices, namely management strategies in dealing with competitors, customer interest, and costs. This research was conducted with an evaluation-based case study method and descriptive qualitative to describe the understanding related to the situation of the object of research carried out with the natural conditions of the object of research. The research was conducted by collecting data by interview, questionnaire and document. The object of this research is RSIA ABC with a pricing strategy for inpatient delivery in 2022. The results of this study are the inaccuracy of the pricing strategy by RSIA ABC where RSIA ABC uses the best cost provider in facing competitors but the prices offered tend to be expensive in normal labor services and competitive in SC / Caesarean delivery. The service features offered by RSIA ABC are also less in quantity than competitors. Patient opinions also corroborate the existence of errors in the strategy of applying prices and the mismatch of understanding the value of service features set by management as a competitive advantage by customers is considered not so important. In terms of cost calculation, RSIA ABC also does not calculate costs accurately and some costs are based on market analysis only. Therefore RSIA ABC must increase service features that are unique to RSIA ABC in quantity and customer assessment, as well as more accurate cost calculations based on an understanding of cost accounting.
Performance Based Budgeting Evaluation: Study Case in Department X OJK Adinda Tisalita Permata; Sinta; Hilda Rossieta
E-Jurnal Akuntansi Vol. 34 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This research aims to evaluation of the application of performance-based budgeting to work units in the Financial Services Authority (FSA) based on the classification of best practices in OECD countries that have implemented Performance-Based Budgeting (PBB) since the last decade. Further evaluation of the implementation of PBB in work unit X OJK was carried out on the basis of 3 (three) basis of assessment, namely: Goal Orientation, Human Resources, and Information Technology. The study was conducted by analyzing regulatory documents and then confirmed with the real conditions of PBB at the OJK through interviews with officials and staff who are authorized and competent in the implementation of budgeting at the OJK. Interview was conducted twice in between October and November 2023. The research results show that OJK is at level 2 of the OECD countries’ PBB classification, namely Performance-Informed Budgeting. In the Performance-Informed Budgeting level, whereas most OECD countries are classified, budget execution has been linked to performance information. Furthermore, evaluation of each factor resulted in a fairly good level of effectiveness for the goal orientation and human resources, meanwhile a low level of effectiveness for the information technology. Several obstacles were also identified from the interview results, including long duration and processes of budget preparation, insufficient human resources and inadequate information systems. The research also provides several recommendations to increase the effectiveness of PBB implementation.  
Co-Authors Adinda Tisalita Permata Akbar, Qomaruzzaman Fikri, Dzar Ikramul Sinta