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All Journal Jurnal Ilmiah Accusi International Journal Business, Management and Innovation Review International Journal of Economics and Management Research
Fandra Dikhi Januardani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penerapan Metode Activity Based Costing System Untuk Meningkatkan Keakuratan Penghitungan Profitabilitas Pada Hotel Sapadia Pematangsiantar Simamora, Jesika M; Sipayung, Rosintan; Fandra Dikhi Januardani
Jurnal Ilmiah Accusi Vol. 4 No. 1 (2022): Jurnal Ilmiah Accusi 4(1) Mei 2022
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/n8b8bm08

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan keakuratan penghitungan profitabilitas dengan menggunakan Sistem Biaya Tradisional dan Activity Based Costing System pada Hotel Sapadia Pematangsiantar. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif komparatif melalui pendekatan kuantitatif yang berupa studi kasus yaitu dengan mengumpulkan, mengolah dan menginterprestasikan data yang diperoleh selama tahun 2017-2020. Hasil penelitian ini menunjukkan bahwa Hotel Sapadia Pematangsiantar masih menggunakan metode tradisional dalam pembebanan biaya overhead untuk perhitungan harga pokok kamar masing-masing kamar sehingga akibat yang ditimbulkan dari penggunaan sistem tersebut menghasilkan harga pokok kamar yang lebih tinggi (over statement) dan harga pokok yang lebih rendah (under statement) jika dibandingkan dengan penerapan metode Activity Based Costing System (ABC). Sarannya, agar diterapkannya penggunaan Activity Based Costing System dalam pembebanan biaya overhead yang terjadi. Hal ini berimplikasi kepada keakuratan perhitungan harga pokok penjualan masing-masing kamar sehingga pada akhirnya akan menyesuaikan kepada tarif kamar yang tepat dalam menghasilkan pendapatan penjualan kamar
Circular Economy Implementation in Indonesian Manufacturing: A Systematic Literature Review of Drivers, Barriers, and uture Research Directions Supriadi Siagian; Durahman Marpaung; Prianda Pebri; Taufiq Hidayah; Purwanto, Purwanto; Fandra Dikhi Januardani; Sabrina, Sabrina
International Journal Business, Management and Innovation Review Vol. 2 No. 4 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i4.171

Abstract

The circular economy (CE) has emerged as a crucial paradigm for achieving resource efficiency and sustainability within Indonesia’s manufacturing sector. However, its implementation faces structural, technological, and regulatory challenges that hinder sustainable transformation. This study systematically reviews literature on CE implementation in Indonesian manufacturing to identify its drivers, barriers, and future research directions. Using the Systematic Literature Review (SLR) method guided by the PRISMA 2020 framework, data were collected from Scopus, Web of Science, and Google Scholar covering 2018–2024. Out of 462 records, 32 studies met the inclusion criteria after screening and quality assessment. Findings indicate that government policy support, digital technology readiness, and supply chain collaboration are key drivers, while limited funding, low organizational awareness, and fragmented regulation remain major barriers. This review contributes by proposing an integrative conceptual framework and outlining future research on circular business models and cross-sectoral policies to accelerate in Indonesia’s green economy transition.
Revisiting Sustainability Management Theory from a Critical Paradigm: A Qualitative Analysis of Contemporary Organizational Discourse Fandra Dikhi Januardani; Prianda Pebri; Durahman Marpaung; Siti Mujiatun
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.746

Abstract

of sustainability management theory across organizational contexts. Nevertheless, much of this development remains dominated by instrumental and managerial orientations that conceptualize sustainability primarily as a strategic mechanism to enhance efficiency, legitimacy, and competitive advantage. This study aims to critically examine the evolution of sustainability management theory through a critical paradigm, focusing on its underlying assumptions, power relations, and transformative capacity. This research adopts a qualitative and interpretive approach through a critical literature analysis of peer-reviewed academic publications on sustainability management published between 2019 and 2025. Data were collected using systematic document analysis and examined through thematic coding to identify dominant narratives and marginalized perspectives within contemporary sustainability discourse. Analytical rigor was strengthened through conceptual triangulation across management, sustainability, and critical social theory literature. The findings indicate that mainstream sustainability management theory emphasizes measurable outcomes, standardized reporting, and market-based logic, often neglecting ethical reflexivity, social justice, and ecological limits. While critical perspectives advocating organizational responsibility, stakeholder inclusion, and ecological resilience are emerging, they remain underrepresented within dominant theoretical frameworks. This study contributes to sustainability management scholarship by highlighting the limitations of instrumental approaches and emphasizing the importance of a critical paradigm in advancing more reflexive, inclusive, and transformative sustainability theories.
Co-Authors Marpaung, Durahman Pebri, Prianda Purwanto Purwanto Sabrina Sabrina Simamora, Jesika M Sipayung, Rosintan Siti Mujiatun Supriadi Siagian Taufiq Hidayah