Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:The present study is a statistical hypothesis testing research aimed at examining the determinants of auditor turnover intention, specifically the influence of work motivation, workload, and time budget pressure as independent…
endent variables, with job satisfaction acting as a moderating variable. The research was conducted among auditors working at Public Accounting Firms in East Java. The population of the study consisted of junior and senior auditors employed at medium- and large-scale firms operating in the region. Data were collected using a survey method through primary questionnaires and analyzed using SmartPLS 3.0 to test the structural relationships between variables. The findings of this study indicate that work motivation negatively influences turnover intention, whereas workload and time budget pressure positively influence turnover intention. The results also show that job satisfaction moderates the relationship between work motivation and turnover intention, strengthening its negative effect. However, job satisfaction does not significantly moderate the influence of workload or time budget pressure on turnover intention. Overall, the study highlights the crucial role of job satisfaction in reducing the tendency of auditors to leave their organization, especially in environments with varying levels of motivation, workload, and time pressure.
Abstract:This study aims to analyze the effect of work engagement on employee performance, to analyze the effect of work environment on employee performance, to analyze the effect of work engagement on employee performance through…
h job satisfaction, and to analyze the effect of work environment on employee performance through job satisfaction. The research method uses a quantitative approach with the population consisting of all employees of PT. Kiat Ananda Group, totaling 80 people. The sample for this study used a census technique, where the entire population was included as the sample. Data processing and analysis were performed using the Partial Least Square (PLS) method with the SmartPLS 3.0 software to test the relationships between variables. The results indicate that work engagement and work environment have a positive effect on employee performance. Moreover, job satisfaction was found to significantly mediate the effects of work engagement and work environment on employee performance. These findings suggest that improving employee performance can be achieved through enhancing work engagement and a conducive work environment, supported by high levels of job satisfaction
Abstract:This study examines the development of creative industry-based Micro, Small, and Medium Enterprises (MSMEs) in Ulunoyo District, South Nias Regency, with a focus on four main sectors: culinary, crafts, fashion, and music.…
. The purpose of this study is to describe the condition of creative MSMEs in Ulunoyo, identify the obstacles faced, and analyze the development strategies implemented by business actors to increase competitiveness. The method used is descriptive qualitative with data collection techniques through interviews, field observations, and documentation of 21 MSME actors in five villages. Data analysis was carried out through reduction, presentation, and verification of findings. The results show that the development of creative MSMEs in Ulunoyo is supported by the potential of community creativity, strategic location, and the existence of traditional markets as distribution centers. Development strategies include improving product quality, business diversification, design innovation, and the use of digital technology for promotion and marketing. However, a number of major obstacles are still encountered, including limited business capital, rising raw material prices, low managerial skills, lack of product innovation, limited market access, and high levels of competition. To overcome these obstacles, business actors carry out creative promotions, expand their collaboration networks, and utilize social media to reach a wider consumer base.
Abstract:This study aims to analyze the influence of financial literacy on financial behavior and financial management in Micro, Small, and Medium Enterprises (MSMEs) in Pasar Village, Gunungsitoli District. The background of the…
study indicates that MSMEs have a crucial role in the Indonesian economy, but many MSMEs still face challenges in financial management due to a lack of financial literacy. This study used a quantitative approach by distributing questionnaires to 158 MSMEs in the area. The results of the analysis indicate that financial literacy has a positive and significant influence on both financial behavior and financial management of MSMEs. MSMEs with higher levels of financial literacy tend to exhibit healthier financial behaviors, such as the ability to manage expenses, create budgets, and save. Similarly, good financial literacy significantly improves MSMEs' abilities in planning, recording, reporting, and evaluating business finances. Multivariate analysis confirmed that financial literacy simultaneously significantly influences both aspects. The high coefficient of determination (80.7% for financial behavior and 83.7% for financial management) indicates that financial literacy is a dominant factor in explaining variation in both dependent variables.
Abstract:The purpose of this study is to analyze, partially and simultaneously, the influence of seasonal cycles and fish price fluctuations on the financial literacy of fishermen in Sifalaete Ulu Village. Partially, this study aims…
ims to determine the effect of seasonal cycles on fishermen's financial literacy, as well as the effect of fish price fluctuations on fishermen's financial literacy. Simultaneously, this study aims to determine the effect of both variables together on fishermen's financial literacy. This study used a quantitative approach with data collected through questionnaires from 57 active fishermen. Data were analyzed using multiple linear regression to test the partial and simultaneous effects. The results show that partially, seasonal cycles have a negative and significant effect on fishermen's financial literacy, while fish price fluctuations have a positive and significant effect on fishermen's financial literacy. Simultaneously, seasonal cycles and fish price fluctuations have a significant effect on fishermen's financial literacy. Income uncertainty due to these two factors causes fishermen to experience difficulties in financial planning, lack savings or emergency funds, and tend to rely on debt. In addition, low levels of education and minimal financial literacy training also hinder effective financial management
Abstract:The study concludes that taxpayer compliance is driven by various economic, social-psychological, and demographic factors. Economic factors, such as reasonable tax rates and the enforcement of effective penalties, play a…
significant role in improving compliance. Additionally, social-psychological aspects, including increased tax awareness, trust in government, and social norms, are critical in influencing taxpayer behavior. Demographic characteristics, such as age, education, and income levels, also affect compliance likelihood. To foster higher tax compliance, governments must adopt a comprehensive strategy that combines economic incentives, social influence, and educational initiatives. Addressing these diverse factors can lead to a more efficient tax system and encourage voluntary compliance among taxpayers.
Abstract:This research aims to determine the effect of cash flow on the level of liquidity at PT. Wijaya Karya (Persero) Tbk on the Indonesian Stock Exchange. The type of research used is descriptive quantitative. The research population…
pulation is the financial statements of PT. Wijaya Karya (Persero) Tbk for 5 (five) periods, namely 2015-2019. The samples for this research are the balance sheet, profit and loss report and cash flow report of PT. Wijaya Karya (Persero) Tbk for 5 (five) periods, namely 2015-2019. The data in this research is secondary data with data collection techniques using documentation methods for company financial reports. The data analysis technique uses multiple linear regression analysis.Partial research results (t test) state that partial operating cash flow does not have a significant effect on liquidity. Meanwhile, the investment cash flow variable partially has a significant effect on the level of liquidity. And the partial funding cash flow variable has no significant effect on liquidity. Simultaneous research results (F test) state that operating cash flow, investment cash flow and funding cash flow have a value of Fcount > Ftable (3.275 > 2.95) and a significance value of < 0.05 (0.003 < 0.05), So it can be concluded that the operating cash flow, investment cash flow and funding cash flow variables simultaneously have a significant effect on the level of liquidity.
Abstract:This study aims to determine the effect of working capital turnover (WCTO) on the level of profitability (ROA) at PT Semen Indonesia (Persero) Tbk. The population in this study is all financial report data of PT. Semen Indonesia…
ndonesia (Persero) Tbk for the 2013-2020 period, while the samples in this study are statements of financial position and profit/loss statements. The documentation technique is the data collection technique used. The data collected was analyzed using financial ratios, simple regression analysis, correlation coefficients and t-test with the SPSS (Statistic Product and Service Solution) 24 For Windows program.
The findings in this study show that working capital turnover (WCTO) and profitability (ROA) have increased quarterly every year as measured by financial ratios. The results of the t-test show that the working capital turnover variable (WCTO) has a positive and significant influence on the level of profitability. The hypothesis in this study is accepted.
Abstract:The Bunda Menyapa Campaign is a community service initiative designed to initiate institutional advocacy for early childhood education through the involvement of Bunda PAUD at the village and sub-district levels. This activity…
tivity was conducted in the form of a public discussion involving the Bunda Menyapa PKM project team, Bunda PAUD Desa Kedungbanteng Kecamatan Kedungbanteng, Banyumas District, and college students from the Early Childhood Education Teacher Education Study Program of Universitas Muhammadiyah Purwokerto. The students participated as the proposing group of the campaign idea and as the writers of the Bunda Menyapa campaign song. The activity aimed to formulate the initial embryo of the Bunda Menyapa Campaign as an institutional advocacy model to be proposed to Bunda PAUD Kabupaten Banyumas. The method consisted of participatory public discussion, campaign concept presentation, stakeholder dialogue, theme-song discussion, and initial review of a policy brief proposal. The result of the activity was the formation of an early campaign concept that integrates symbolic leadership, community communication, institutional advocacy, and policy recommendation. The discussion also opened an opportunity for the policy brief proposal to be developed into a practical advocacy document for strengthening PAUD governance in Banyumas District.