ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING
Indonesia’s agribusiness industry is lagging behind other countries. The factors that influence this are the inaccessibility of the price of agribusiness products and the inefficient logistics activities that occur in the supply chain. Based on these problems, researchers are interested in examining...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Pasundan
2020-10-01
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| Series: | Jurnal Riset Akuntansi Kontemporer |
| Online Access: | https://journal.unpas.ac.id/index.php/jrak/article/view/2955 |
| _version_ | 1811289269721890816 |
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| author | Rima Sundari Yanisa Zahra |
| author_facet | Rima Sundari Yanisa Zahra |
| author_sort | Rima Sundari |
| collection | DOAJ |
| description | Indonesia’s agribusiness industry is lagging behind other countries. The factors that influence this are the inaccessibility of the price of agribusiness products and the inefficient logistics activities that occur in the supply chain. Based on these problems, researchers are interested in examining how activity-based costs and supply chain management influence the competitive advantage of PT Perkebunan Nusantara VIII. This study uses the formulation of an associative problem in the form of a causal relationship with the use of a questionnaire. The population and research sample are employees who are in the management line. The analysis technique used are correlation, multiple regression, and determination coefficient analysis. The results showed a significant influence between activity-based costs and supply chain management on competitive advantage at PT. Perkebunan Nusantara VIII either simultaneously or partially. |
| first_indexed | 2024-04-13T03:51:56Z |
| format | Article |
| id | doaj.art-1c50e9155a6540d5bff3f0cb2e28f41b |
| institution | Directory Open Access Journal |
| issn | 2088-5091 |
| language | English |
| last_indexed | 2024-04-13T03:51:56Z |
| publishDate | 2020-10-01 |
| publisher | Universitas Pasundan |
| record_format | Article |
| series | Jurnal Riset Akuntansi Kontemporer |
| spelling | doaj.art-1c50e9155a6540d5bff3f0cb2e28f41b2022-12-22T03:03:47ZengUniversitas PasundanJurnal Riset Akuntansi Kontemporer2088-50912020-10-01122657110.23969/jrak.v12i2.29552955ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAINGRima Sundari0Yanisa Zahra1Politeknik Pos IndonesiaPoliteknik Pos IndonesiaIndonesia’s agribusiness industry is lagging behind other countries. The factors that influence this are the inaccessibility of the price of agribusiness products and the inefficient logistics activities that occur in the supply chain. Based on these problems, researchers are interested in examining how activity-based costs and supply chain management influence the competitive advantage of PT Perkebunan Nusantara VIII. This study uses the formulation of an associative problem in the form of a causal relationship with the use of a questionnaire. The population and research sample are employees who are in the management line. The analysis technique used are correlation, multiple regression, and determination coefficient analysis. The results showed a significant influence between activity-based costs and supply chain management on competitive advantage at PT. Perkebunan Nusantara VIII either simultaneously or partially.https://journal.unpas.ac.id/index.php/jrak/article/view/2955 |
| spellingShingle | Rima Sundari Yanisa Zahra ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING Jurnal Riset Akuntansi Kontemporer |
| title | ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING |
| title_full | ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING |
| title_fullStr | ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING |
| title_full_unstemmed | ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING |
| title_short | ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING |
| title_sort | activity based costing dan supply chain management terhadap keunggulan bersaing |
| url | https://journal.unpas.ac.id/index.php/jrak/article/view/2955 |
| work_keys_str_mv | AT rimasundari activitybasedcostingdansupplychainmanagementterhadapkeunggulanbersaing AT yanisazahra activitybasedcostingdansupplychainmanagementterhadapkeunggulanbersaing |