RESOURCE CONSUMPTION ACCOUNTING: SEBUAH ALTERNATIF SISTEM MANAJEMEN BIAYA

2024-10-16T08:21:56+00:00

Resources consumption accounting (RCA) is an emerging management accounting method that blends the advantages of German managerial accounting’s emphasis on resources with those of the activity/process view provided by activity-based costing (ABC). This system goes far beyond “cost accounting” to provide superior underlying information (broader availability and greater accuracy), which is fully integrated throughout the organization across the various reporting and planning systems. Three pillars are key to resource consumption accounting: the view of resources, the view of the nature of cost, and a quantity-based approach to cost modeling. As a comprehensive, integrated system based on this new foundation, RCA has a ripple effect throughout the entire enterprise management process. RCA essentially retains the resource-centric conceptual foundation and generates incremental expenditure and marginal analyses while also having the capability to generate activity-based, long-term consumption model cost data. The principal operational control and improvement feature of both GPK and RCA systems is flexible budget variance analysis. Direct costs are accumulated for each cost center, and indirect costs are assigned based on planned and actual consumption of outputs of other cost centers. The single output per cost center combined with the committed/proportional cost classification allows the cost center budget to be easily flexed to reflect actual cost center output.

PENGARUH BAURAN PEMASARAN ECERAN TERHADAP KEPUASAN PELANGGAN DAN DAMPAKNYA PADA LOYALITAS PELANGGAN (Survei Pelanggan Wanita pada PT Ramayana Lestari Sentosa Tbk. Kota Malang)

2024-10-16T08:11:21+00:00

The development of retail commerce at modern market in Indonesia undergoes such fast development and rapid competition through the involvement of many big companies such as Alfa, Makro, Carrefour, Ramayana, Giant, Hypermart, Hero and so forth. For Indonesia, which has at least 220 million inhabitants and which is added with at least 5 million foreigners visiting Indonesia each year, constitutes potential markets for not only domestic retailers but also foreign retailers. The number of people also determines the success of a retail market. Modern market is a place to sell household utensils (including daily needs), where the sale is undergone either by retailing or by self-servicing. The aims of this research are 1) to analyze and explain t.e effect of retail marketing mix through Consumers’ Satisfaction; 2) to analyze and explain the effect of consumer marketing through Consumers’ Loyalty; 3) to analyze and explain the effect of Consumers’ Satisfaction through Consumers’ Loyalty.The sample of this research was 79 female respondents which had done shopping twice at Ramayana Mall Malang. The sampling technique administered was purposive sampling. Questionnaires were the main instrument to collect data. Descriptive-statistics and Path Analysis were applied to analyze the result by using SPSS 15. The result of research showed that there was such significant effect among the variables of retail marketing mix which are Location, Goods, Price, Promotion, and Atmosphere inside the Store through Consumers’ Satisfaction, while the variable of Retail Service did not affect significantly. Besides, there was significant influence among the variables of Location, Price, Promotion, and Atmosphere inside the Store through the Level of Consumers’ Loyalty, while the variables of Sold Goods and Retail Services did not affect significantly. The result of the research also showed that there was significant influence between Level of Consumers’ Satisfaction and Level of Consumers’ Loyalty.

JAMSWAP: Jurnal Akuntansi dan Manajemen

RESOURCE CONSUMPTION ACCOUNTING: SEBUAH ALTERNATIF SISTEM MANAJEMEN BIAYA

PENGARUH BAURAN PEMASARAN ECERAN TERHADAP KEPUASAN PELANGGAN DAN DAMPAKNYA PADA LOYALITAS PELANGGAN (Survei Pelanggan Wanita pada PT Ramayana Lestari Sentosa Tbk. Kota Malang)