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All Journal Jurnal Media Akademik (JMA) Jurnal Semesta Ilmu Manajemen dan Ekonomi
Nabiilah Putri
Universitas Sriwijaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Akurasi Klasifikasi Biaya terhadap Peningkatan Efisiensi Operasi, Efektivitas Keputusan Manajemen dan Kinerja Tania Haura Azahra; Nayla Zahiya Syifa; Nabiilah Putri; Mukhtaruddin
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.388

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akurasi klasifikasi biaya terhadap peningkatan efisiensi operasi, efektivitas pengambilan keputusan manajemen, dan kinerja organisasi secara keseluruhan. Akurasi dalam mengklasifikasikan biaya merupakan faktor krusial dalam sistem akuntansi manajemen karena berdampak langsung pada informasi yang dihasilkan untuk pengambilan keputusan. Dengan metode studi literatur dan pendekatan deskriptif, penelitian ini menunjukkan bahwa akurasi klasifikasi biaya dapat mengurangi pemborosan, meningkatkan alokasi sumber daya, serta membantu manajemen dalam merumuskan strategi yang tepat. Hasil analisis mengindikasikan bahwa peningkatan efisiensi operasional dan efektivitas keputusan akan berdampak signifikan terhadap kinerja organisasi.
BURNOUT BEHIND THE REPORTS: AUDITING THE MENTAL HEALTH AND PERSONALITY TYPES OF AUDITORS AMID DEADLINE PRESSURE Nabiilah Putri; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 4 (2026): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/cfr14747

Abstract

Auditors face intense occupational pressures that jeopardise their psychological well-being and, by extension, the quality of audit work. This article examines the interplay between burnout and personality types among auditors operating under deadline pressure. Through a Systematic Literature Review of 40 Scopus- and SINTA-indexed publications spanning 2021 to 2025, this study synthesises empirical evidence on how emotional exhaustion, cynicism, and reduced professional efficacy the three core dimensions of occupational burnout interact with personality traits such as neuroticism, conscientiousness, and extraversion to shape auditor judgement. Drawing on Conservation of Resources Theory (Hobfoll, 1989), the Burnout Model proposed by Maslach et al. (2001), and the Big Five personality framework (McCrae & Costa, 1987), the findings reveal that burnout significantly impairs professional scepticism and heightens dysfunctional audit behaviour. Personality type moderates this relationship: auditors high in neuroticism are most susceptible to burnout, whereas those high in conscientiousness demonstrate greater psychological resilience. Organisational factors including time budget pressure, workload intensity, and supervisory support further amplify or attenuate these effects. The study concludes that improving audit quality requires systematic attention to psychological risk factors through personality-informed human resource management and employee well-being programmes.
Co-Authors Mukhtaruddin Mukhtaruddin Nayla Zahiya Syifa Tania Haura Azahra Yusnaini ., Yusnaini