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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Terapan Manajemen dan Bisnis Jurnal Ilmiah Multidisiplin
Susiana, R Apria
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Religion Aerospace Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering

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Pendekatan Kepemimpinan Melalui 1-on-1 Meeting Dalam Meningkatkan Keterlibatan dan Kinerja Karyawan (Studi Kasus Pada PT XYZ) Susiana, R Apria
Jurnal Ilmiah Multidisipin Vol. 3 No. 7 (2025): Jurnal Ilmiah Multidisiplin, Juli 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jim.v3i7.1071

Abstract

Penelitian ini bertujuan untuk menganalisis dampak pendekatan kepemimpinan melalui 1-on-1 meeting terhadap keterlibatan dan kinerja karyawan di PT XYZ. Latar belakang penelitian ini dilandasi oleh menurunnya tingkat engagement karyawan dan meningkatnya turnover dalam dua kuartal terakhir. Dengan menggunakan pendekatan kualitatif studi kasus, data dikumpulkan melalui wawancara mendalam terhadap 15 informan yang terdiri dari karyawan dan atasan yang aktif mengikuti 1-on-1 meeting. Hasil analisis tematik menunjukkan bahwa pertemuan rutin ini mendorong peningkatan dalam lima aspek utama: kemampuan kognitif, hubungan emosional dan interpersonal, kedisiplinan kerja, keterlibatan sosial dalam tim, serta fleksibilitas kerja. Temuan ini menguatkan relevansi teori transformational leadership, khususnya pada dimensi individualized consideration. Penelitian merekomendasikan agar 1-on-1 meeting diformalisasi dalam kebijakan manajemen SDM sebagai bagian dari strategi pengembangan karyawan yang berkelanjutan.
Analisis Dampak Biaya dan Profitabilitas dari Penerapan Activity-Based Management (ABM) pada PT. Tujuh Konversi Digital Susiana, R Apria
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 11, No 1 (2025): Volume 11 Number 1 (2025)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v11i1.7539

Abstract

This research analyzes the financial impact of implementing Activity Based Management (ABM) at PT. Tujuh Konversi Digital, a digital marketing agency in Indonesia. The study aims to evaluate how ABM improves cost efficiency, profitability, and operational communication. Using a descriptive quantitative approach, the research identifies non-value-added activities such as unstructured revisions, excessive meetings, and repeated content reviews that contribute to operational inefficiencies. By applying ABM, the company initiated strategic changes including revision limits in MoUs, monthly client meetings, and the dissolution of the Content Marketing Review (CMR) division. The results reveal that ABM implementation significantly reduced fixed costs by 50% and freelancer expenses by 80%. These cost savings directly contributed to a 115% increase in profitability. Moreover, the restructuring enhanced accountability across departments, streamlined workflows, and improved communication by eliminating bureaucratic barriers. Meetings became more focused, and teams could deliver outputs faster and more accurately. Overall, ABM enabled PT. Tujuh Konversi Digital to offer more competitive services, maintain high-quality standards, and strengthen its market position. This study demonstrates the practical effectiveness of ABM in service-based companies seeking sustainable growth through financial and operational optimization.
Analisis Potensi Kebangkrutan PT Sritex dengan Metode Altman Z-Score, Springate, dan Grover Periode 2014–2024 Susiana, R Apria
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 2 (2025): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7712

Abstract

PT Sri Rejeki Isman Tbk (Sritex) was once considered one of the largest and most financially stable textile companies in Indonesia. However, its bankruptcy declaration in 2025 prompted the need to investigate early warning signs of financial distress. This study aims to evaluate the bankruptcy potential of Sritex over the 2014–2024 period using a triangulated approach of three well-established prediction models: Altman Z-Score, Springate, and Grover. This research employs a descriptive quantitative method, analyzing secondary data from annual financial reports obtained through digital archival sources. The results show that Sritex maintained a financially healthy position from 2014 to 2019. However, beginning in 2020, early signs of weakening appeared and financial distress was consistently recorded from 2021 onward across all three models. The Z Score dropped to as low as –2.55, Springate to –3.97, and Grover to –4.46 in 2021, indicating a critical decline in retained earnings, working capital, and operational profitability. These findings confirm that the bankruptcy risk had been predictable in advance, suggesting shortcomings in corporate governance and financial oversight. The study underscores the importance of early bankruptcy detection and provides insights for both investors and corporate managers in managing financial sustainability
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