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 analyzes the financial condition of the Osseda Faolala Perempuan Nias Consumer Cooperative during the period January 2021–December 2024, focusing on the management of current assets, short-term liabilities, and…
and the repayment rate of member loans. Data were processed using descriptive statistics and simple linear regression to assess the cooperative's financial balance and factors influencing business growth. The classical assumption test showed that the regression model met the feasibility criteria, both in terms of normality and autocorrelation, thus the analysis results were reliable. The t-test results proved that working capital had a positive and significant effect on cooperative business growth with a significance value <0.05. The coefficient of determination (R² = 0.887) confirmed that 88.7% of the variation in business growth was explained by working capital management. This means that the more optimal the management of working capital—including current assets, short-term liabilities, and member loans—the higher the cooperative's chances of growth and development. In addition to strengthening the existing literature, this study is consistent with the findings of Winata et al. (2023) on manufacturing companies and Herawati (2023) on savings and loan cooperatives, both demonstrated the importance of working capital management to financial performance. However, these results differ from the research of Rezki Erdian et al. (2022) on the retail sector, which found that receivables had no significant effect on profitability. This difference indicates that the relevance of working capital is highly dependent on the institutional context. Overall, this study confirms that optimal working capital management is not merely an administrative issue, but a strategic factor determining cooperative business growth and improving welfare. member.
Abstract:This study aims to determine the Effect of Raw Material Inventory Management on Work Productivity of PT. KSS (Karunia Sejahtera Sejati) Nias Branch. The research method used is a quantitative approach. The sample in this…
study amounted to 31 respondents. Data collection techniques were carried out through the distribution of questionnaires and documentation. Data analysis techniques used simple linear regression analysis, classical assumption tests, coefficient of determination tests and t-tests with the help of the SPSS version 25 statistical application. The R2 Determination Test that has been carried out obtained the result that the R2 value is 0.620. This shows that the Raw Material Inventory Management variable (X) can explain Work Productivity (Y) by 62%, while the remaining 38% is explained by other factors not covered in this study. Based on the data analysis, it shows that simultaneously the Raw Material Inventory Management variable has a positive and significant effect on Work Productivity with a significance of 0.000 <0.05 and the T-value obtained is 6.877> 1.696 so that it can be concluded that Ha is accepted and has an effect on the dependent variable of Work Productivity (Y). The conclusion of this study is that the Raw Material Inventory Management variable partially or simultaneously has an effect on Work Productivity and it is recommended that PT. KSS (Karunia Sejahtera Sejati) provide increased competency and understanding of employees regarding inventory management that is very necessary so that they are able to carry out their tasks more efficiently and effectively, so that work productivity increases. Periodic training and socialization regarding inventory management and its relationship to work productivity must continue to be carried out.
Abstract:This research is motivated by the consequences of the raw material ordering method which is still subjective, namely based on visual estimates without a structured system. This results in The coral experiencing a decrease…
e in revenue and losses. The purpose of this study is to find out how the inventory management system at The coral in Fodo Village, Gunungsitoli City, To find out the application of the Just-In-Time method in the potato raw material inventory management system increases the efficiency of producing French fries, To find out how the effectiveness of the Just-In-Time method in reducing raw material waste and ensuring optimal raw material availability for producing French fries at The coral. This study uses a quantitative research approach, namely a research method that emphasizes objective measurements and statistical analysis of numerical data to test the established hypothesis. This study uses a company method approach and a just-in-time method that aims to test the independent and dependent variables between the company method and the just-in-time method. Thus, from the comparison of the two methods above, it can be concluded that purchasing raw potato raw material inventory using the just-in-time method at The coral can minimize raw material inventory according to production needs, to avoid damage to raw material stocks that affect the quality of raw materials such as potatoes that are easily damaged.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy, yet many face challenges such as limited capital, inadequate financial literacy, and restricted access to financial services, which hinder…
inder their growth and competitiveness. This study aims to analyze the influence of financial literacy and financial inclusion on MSME performance in Kediri City, focusing on entrepreneurs who received government capital assistance in 2024. Using a quantitative approach, data were collected from 100 MSME owners through purposive sampling, with questionnaires as the primary instrument. Statistical analyses, including multiple linear regression, t-tests, F-tests, and classical assumption tests, were conducted using SPSS 24. The results reveal that both financial literacy and financial inclusion have positive and significant effects on MSME performance, with the two variables jointly explaining 71% of performance variation. These findings indicate that improving financial knowledge and expanding access to financial services can substantially enhance MSME productivity, competitiveness, and sustainability. The study highlights the importance of targeted financial education and inclusive financial policies to strengthen the resilience and long-term growth of MSMEs in regional economies
Abstract:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:This study aims to determine the effect of Word of Mouth (WOM) and promotion on consumer purchasing decisions for Fore Coffee products at the Alauddin Makassar branch. In the current digital era, consumer behavior is heavily…
vily influenced by peer recommendations and digital promotional strategies. Using a quantitative research approach with stratified random sampling, data were collected from 100 respondents through a Likert-scale questionnaire. Multiple linear regression analysis was used to assess the impact of the two independent variables—WOM and promotion—on purchasing decisions. The results showed that WOM has a significant partial influence on purchasing decisions, indicating that peer communication, both traditional and electronic, is a dominant factor in shaping consumer perceptions and preferences. Promotion, on the other hand, did not show a significant partial effect, suggesting that price incentives alone may not be sufficient to influence purchasing behavior unless reinforced by social influence or trust. However, the simultaneous effect of WOM and promotion was statistically significant, emphasizing their combined role in consumer decision-making. The study concludes that WOM is a more dominant and effective marketing tool than standalone promotions and should be central to marketing strategies in the lifestyle-based coffee industry. These findings contribute to a deeper understanding of consumer behavior and offer practical implications for enhancing marketing effectiveness through integrated communication approaches.
Abstract:This study examines the influence of knowledge management on employee competencies at PT. Semen Indonesia Unit Tonasa. Knowledge management, encompassing knowledge creation, storage, sharing, and application, plays a crucial…
cial role in enhancing employee knowledge, skills, and attitudes. Employing a quantitative approach, data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM). The findings reveal a significant positive relationship between knowledge management and employee competencies, with a path coefficient of 0.512 and a t-statistic of 7.245. Among the dimensions, knowledge sharing emerged as the strongest contributor to competency development, fostering collaboration and collective learning. Employees reported significant improvements in technical expertise, problem-solving skills, and adaptability. However, challenges such as resistance to change, uneven participation, and resource constraints were identified as barriers to the full implementation of knowledge management initiatives. This study underscores the importance of structured knowledge management practices in developing a skilled and adaptable workforce. Practical recommendations include fostering a knowledge-sharing culture, addressing resistance to change, promoting inclusive participation, and investing in knowledge management systems. These insights are expected to contribute to the academic literature and provide actionable strategies for organizational development
Abstract:This study examines the influence of organizational learning on employee competencies at PT. Semen Indonesia Unit Tonasa. In the context of intense market competition and rapid technological change, fostering continuous…
learning has become critical for organizations to enhance workforce adaptability and innovation. Organizational learning dimensions—such as personal mastery, shared vision, team learning, mental models, and systems thinking—were analyzed for their contribution to employee competencies, including knowledge, skills, and attitudes. A quantitative approach using Structural Equation Modeling (SEM) revealed a significant positive relationship between organizational learning and competencies, with a path coefficient of 0.465 and a t-statistic of 6.434. The findings underscore the role of organizational learning in improving employee collaboration, problem-solving, and strategic thinking. However, challenges like resistance to change, unequal participation, and resource limitations were identified as barriers. Addressing these issues through leadership commitment, inclusive participation, and resource optimization can amplify the impact of learning initiatives.