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Novi Swandari Budiarso
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The Contrarian: Finance, Accounting, and Business Research
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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Tenure as a boundary condition of employee performance: A study of work stress, motivation, and compensation among hospital accounting and finance staff in Manado City Juliana Mantiri; David P. E. Saerang; Heince R. N. Wokas
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.474

Abstract

Employee performance in hospital accounting and finance departments underpins the accuracy and timeliness of financial reporting, yet it is continually tested by tight closing deadlines, repeated claim verification, and heavy administrative workloads. This study examines the effects of work stress, work motivation, and compensation on the performance of accounting and finance employees at Type C hospitals in Manado City, Indonesia, and tests length of service (tenure) as a moderator of all three relationships. Grounded in Goal Setting Theory and Human Capital Theory, the study employs a quantitative survey design, drawing data from accounting and finance employees across Type C hospitals in Manado and analyzing it using Partial Least Squares Structural Equation Modeling. The measurement model satisfied recommended validity and reliability thresholds. Work stress is found to negatively and significantly affect employee performance, whereas work motivation and compensation each have a positive and significant effect, jointly explaining a substantial share of the variance in performance. Contrary to the expectation that accumulated experience strengthens or weakens these relationships, tenure does not significantly moderate any of the three paths, a pattern attributed to limited statistical power rather than multicollinearity or a genuine absence of a moderating mechanism. Hospital management should therefore treat stress mitigation, motivational support, and fair compensation as direct and universal levers of performance rather than assuming that seniority buffers their effects. The study extends Goal Setting Theory and Human Capital Theory into hospital financial administration and clarifies the boundary conditions of tenure as a moderator.
The implications of activity-based costing on profit determination: A case study of PT. Nichindo Manado Suisan
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.480

Abstract

Inaccurate overhead cost allocation in manufacturing can lead to cost distortion, which negatively impacts pricing strategies and profit determination. This study aims to evaluate the implementation of Activity-Based Costing (ABC) in calculating the Cost of Goods Manufactured (COGM) and its implications for profitability at PT. Nichindo Manado Suisan, a multi-product seafood processing company. Employing a qualitative descriptive approach, data were gathered through semi-structured interviews, direct observations, and documentation. The findings reveal that while the aggregate COGM and operating profit showed negligible differences between traditional and ABC methods, significant cost distortions occurred at the individual product level. The traditional volume-based costing method resulted in overcosting for the primary product (Ikan Kayu) and undercosting for secondary products (Bubuk Ikan Kayu and Serutan Ikan Kayu). This distortion was primarily driven by the traditional method's failure to account for batch-level and facility-level activity consumption. The study concludes that ABC provides superior visibility into actual resource consumption, mitigating product cross-subsidization. It is recommended that management transition towards activity-based overhead tracing to enhance strategic pricing and optimize product-mix decisions.

Page 8 of 8 | Total Record : 72

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