Evaluation of the impact of the implementation of accountability accounting and logistics management on company performance (case study at PT. Javanusa Multi Cargo Semarang City)

Sumaroh Sumaroh; Lisda Samara Lutfi; Suhantoro Suhantoro

Authors

Sumaroh Sumaroh Sekolah Tinggi Ilmu Ekonomi Cendikia Karya Utama Semarang
Lisda Samara Lutfi Sekolah Tinggi Ilmu Ekonomi Cendikia Karya Utama, Semarang , Indonesia
Suhantoro Suhantoro Sekolah Tinggi Ilmu Ekonomi Cendikia Karya Utama, Semarang , Indonesia

Keywords:

Evaluation of the Impact of the Implementation of Responsibility, Accounting and Logistics, Management, Company Performance

Abstract

Research with the problem "Evaluation of the Impact of the Application of Responsibility Accounting and Logistics Management on Company Performance" Case Study at PT Javanusa Multi Cargo Semarang City aims to identify, study, examine and evaluate the impact of the application of responsibility accounting and logistics management on company performance" at the Logistics Company PT Javanusa Multi Cargo Semarang City. The population of this study is The population used in this study were employees at PT Javanusa Multi Cargo Semarang City, totaling around 50 people. The employees are devoted to those who directly do the work in the office to be more aware of the strategic aspects. with sampling techniques using purposive sampling method by taking research samples based on certain criteria.... Purposive sampling is used because the information to be taken comes from sources that are deliberately selected based on certain criteria that have been set by researchers with samples used in this study are as follows: a.Employees who carry out the responsibility function at PT Javanusa Multi Cargo Semarang City. b.Have a minimum work period of one year in the accountability function. The data used is primary data with data analysis methods using multiple linear regression analysis.The results showed that the Evaluation of the Impact of the Application of Responsibility Accounting and Logistics Management had a positive and significant effect on the Company's Performance at PT Javanusa Multi Cargo Semarang City.

Downloads

Download data is not yet available.

References

Adharawati, Athena. 2010. Penerapan Akuntansi Pertanggungjawaban dengan anggaran sebagai alat pengendalian biaya (studi kasus pada PT. PELNI Kantor Cabang Makassar). Universitas Diponegoro, Semarang.

Ardiansyah, Husein Hi. Moh. Saleh, Suryadi Hadi. 2015. Pengaruh Kinerja Logistik terhadap Kinerja Operasional pada UKM Rotan di Kota Palu. Jurnal Ilmu Manajemen Universitas Tadulako Vol. 1, No. 2, 181-194.

Bowersox Donald j. 2002. Manajemen Logistik. Jakarta: Bumi Aksara.

Brahmasari, I. A., dan A. Suprayetno. 2008. Pengaruh Motivasi Kerja, Kepemimpinan dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan serta Dampaknya pada Kinerja Perusahaan (Studi kasus pada PT. Pei Hai International Wiratama Indonesia). Jurnal Manajemen dan Kewirausaan, Vol. 10, No. 2, hlm: 129.

Christiawan, Y. J., dan J. Tarigan. 2007. "Kepemilikan Manajeral: Kebijakan Hutang, Kinerja dan Nilai Perusahaan". Universitas Kristen Petra, Vol. 9, No. 1, hlm: 3.

Fita, Fione. 2011. Peranan Akuntansi Pertanggungjawaban Sebagai Salah Satu Dasar Penilaian Prestasi Manajemen pada PT. Bank Danamon Indonesia, Tbk. Diakses pada tanggal 25 Agustus 2013, dari http://ejournal.unsrat.ac.id/index.php/index/search/authors/view?firstName=Fione&middleName=Fita&lastName=Pangow&affiliation=Universitas%20Sam%20Ratulangi%20AdhaManado&country=ID.

Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS (Edisi Ke 4). Semarang: Badan Penerbit Universitas Diponegoro.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Gomes, D. F. C. 2003. MSDM. Yogyakarta: Andi.

Hansen, D. R., Mowen, M.M. 2009. Akuntansi Manajerial. Salemba Empat, Jakarta.

Haryotejo, B., & Kusumawardhani, A. 2015. Analisis Pengaruh Kinerja Logistik Pemasok terhadap Kinerja Bisnis (Studi Pada Bengkel AHASS di Kota Semarang). Diponegoro Journal of Management, 4(2002), 1–6.

Immanuel Zai, Arvin Clarence, Desy Rinika, Jeffri Winardy, Jerly Engelina, Jessica, Selinetan. 2022. Penerapan Logistik dalam Meningkatkan Kinerja Perusahaan PT Remenia Satori Tepas. Jurnal DIMENSI, Volume 11 Nomor 3 : 448-464.

Krismiaji, Aryani, Y Anni. 2011. Akuntansi Manajemen (Edisi Kedua). UPP STIM YKPN, Yogyakarta.

Mulyadi. 2007. Sistem Perencanaan dan Pengendalian Manajemen (Edisi Ketiga). Salemba Empat,Jakarta.

Muslimin, Hadi, S dan Ardiansyah. 2015. The Relationship Between Logistics and Financial Performance Of Smes In Indonesia. IJABER, Vol. 13, No. 7 (2015): 4805-4814.

Rani, Nartasari, Diah. 2011. Pengaruh Penyerapan Pertanggungjawaban dan Implementasi Strategi Terhadap Kinerja Perusahaan PT. Clasies Star Probolinggo. Surabaya, ASMI.

Rudianto. 2006. Akuntansi Manajemen Informasi Untuk Pengambilan Keputusan Manajemen. PT. Gramedia Widiasarana Indonesia, Jakarta.

Schramm-Klein, H. & Morschett, D. 2006. The Relationship Between Marketing Performance, Logistics Performance And Company Performance For Retail Companies. International Review Of Retail, Distribution And Consumer Research, 16(2), 277-96.

Shang, K. & Marlow, P. B. 2005. Logistics Capability and Performance In Taiwan’s Major Manufacturing Firms. Transportation Research Part E, 41(3), 217-34.

Siagian, S. 2002. Manajemen SDM. Jakarta: Bumi Aksara.

Sugiyono. 2009. Metodologi Penelitian Bisnis. Salemba Empat, Jakarta.

Subagya, 1994. Siklus Manajemen Logistik. http://www.onlinenet.com Diakses 15 Januari 2023.

Töyli, J., Häkkinen, L., Ojala, L. and Naula, T. 2008. Logistics and financial performance: An analysis of 424 Finnish small and medium-sized enterprises.International Journal of Physical Distribution & Logistics Management 38: 57-80.