Abstract:This study aims to evaluate cost-center managers through the implementation of accountability accounting at PT Mayora Indah Tbk. Accountability accounting is examined as a managerial control mechanism that links cost responsibility,…
ponsibility, budgeting, cost realization, and performance evaluation within an organizational responsibility structure. This study applies a descriptive qualitative method using secondary data obtained from the company’s financial statements and related financial information. The analysis focuses on the extent to which accountability accounting supports the assessment of cost-center managers by identifying controllable costs, comparing budgeted and actual costs, and evaluating cost variances. The findings indicate that accountability accounting plays an important role in strengthening cost control and managerial performance assessment. Although the company demonstrated positive revenue performance, increased operating costs affected the achievement of operating profit and net profit. This condition shows that financial performance cannot be assessed only from revenue growth, but must also consider the effectiveness of cost management. Therefore, accountability accounting provides a more objective basis for evaluating cost-center managers, particularly in monitoring cost efficiency and responsibility-based performance. The novelty of this study lies in positioning accountability accounting not merely as a financial reporting practice, but as a practical evaluation framework for cost-center managerial performance in a publicly listed manufacturing company.
Abstract:This study aims to analyze and compare the financial performance of PT Indofood CBP Sukses Makmur Tbk (ICBP) and PT Mayora Indah Tbk (MYOR), two leading companies in the food and beverage subsector listed on the Indonesia…
a Stock Exchange. This research employs a quantitative approach with a descriptive comparative method through financial ratio analysis, including Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Yield (DY) for the 2019–2023 period. The study uses secondary data obtained from annual financial reports and the official website of the Indonesia Stock Exchange. The results indicate that PT Indofood CBP demonstrates more stable and efficient financial performance than PT Mayora Indah, particularly in profitability and capital efficiency ratios. Meanwhile, PT Mayora Indah shows promising growth potential but tends to experience fluctuations due to high operating costs and aggressive expansion strategies. The managerial implication emphasizes the importance of balancing operational efficiency and growth strategies to enhance corporate value and long-term investment attractiveness.
Abstract:This study aims to analyze the implementation of management functions in the management of professional zakat at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. Using a qualitative descriptive approach, data…
were collected through observation, interviews, and documentation, with triangulation applied to ensure validity. The findings show that BAZNAS has implemented the four classical management functions—planning, organizing, implementing, and supervising—in managing professional zakat from civil servants. Planning is carried out through the preparation of zakat collection programs in cooperation with government institutions; organizing is realized through the formation of operational sub-units; implementation is conducted by collecting zakat through salary deductions and distributing it to mustahik via social and empowerment programs; while supervision is executed by an Internal Audit Unit to maintain accountability and transparency. Supporting factors include government affiliation and mayoral instructions, whereas inhibiting factors involve limited human resources, the absence of binding local regulations, restricted access to military and police institutions, and low awareness among civil servants. The study concludes that although BAZNAS has applied management principles in practice, improvements are still needed in human resource regeneration, regulatory frameworks, and digital zakat systems to optimize professional zakat management.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh faktor motivasi dan gaya kepemimpinan terhadap kinerja karyawan di PT. Mayora Indah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana data…
ta dikumpulkan melalui kuesioner yang disebarkan kepada sejumlah karyawan perusahaan. Analisis data dilakukan menggunakan teknik regresi linier berganda untuk menguji hubungan antara variabel independen (motivasi dan gaya kepemimpinan) dengan variabel dependen (kinerja karyawan). Hasil penelitian menunjukkan bahwa baik motivasi maupun gaya kepemimpinan memiliki pengaruh signifikan terhadap kinerja karyawan. Motivasi kerja yang tinggi dapat meningkatkan kinerja karyawan dengan mendorong mereka untuk mencapai target dan tujuan perusahaan. Sementara itu, gaya kepemimpinan yang efektif, yang mencakup aspek-aspek seperti kepemimpinan transformasional dan partisipatif, juga terbukti berkontribusi positif terhadap peningkatan kinerja karyawan. Secara khusus, penelitian ini menemukan bahwa motivasi intrinsik, seperti pengakuan dan pencapaian, memiliki pengaruh lebih besar dibandingkan dengan motivasi ekstrinsik, seperti gaji dan tunjangan. Selain itu, gaya kepemimpinan yang mendorong partisipasi dan komunikasi dua arah antara pemimpin dan karyawan mampu menciptakan lingkungan kerja yang kondusif, sehingga meningkatkan produktivitas dan kinerja. Kesimpulannya, untuk meningkatkan kinerja karyawan di PT. Mayora Indah, manajemen perusahaan perlu memperhatikan faktor-faktor motivasi internal serta menerapkan gaya kepemimpinan yang efektif. Rekomendasi dari penelitian ini termasuk memberikan pelatihan kepemimpinan bagi manajer dan meningkatkan program pengakuan karyawan untuk memotivasi dan mendorong kinerja yang lebih baik.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap struktur modal pada PT. Mayora Indah Tbk. Metode analisis yang digunakan meliputi analisis regresi linear berganda untuk…
menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas secara parsial memiliki pengaruh yang lemah terhadap struktur modal, dengan nilai signifikansi masing-masing 0,001 dan 0,940. Uji F simultan menunjukkan bahwa ukuran perusahaan dan profitabilitas secara bersamaan berpengaruh signifikan terhadap struktur modal, dengan nilai F hitung sebesar 7,537 dan nilai signifikansi 0,002. Koefisien determinasi R Square sebesar 35,0% menunjukkan bahwa ukuran perusahaan dan profitabilitas menjelaskan 35,0% dari variabilitas struktur modal, sedangkan sisanya dipengaruhi oleh variabel lain. Penelitian ini merekomendasikan agar perusahaan menjaga kestabilan ukuran perusahaan dan meningkatkan profitabilitas untuk memperbaiki struktur modal. Penelitian lebih lanjut disarankan untuk mencakup data dari berbagai perusahaan untuk mendapatkan hasil yang lebih komprehensif.