HUBUNGAN STRATEGIC COST MANAGEMENT PADA TRANSPORTASI ONLINE (RODA DUA) TERHADAP PEMBERDAYAAN EKONOMI MASYARAKAT (Studi Kasus Pada PT GO-JEK Indonesia)

Main Article Content

Nur Ain Pratiwi Muzakkir
Novita Novita

Abstract

This research was aimed to determine the relationship of the application of strategic cost management (SCM) on a online transportation business (two wheels) towards community economic empowerment. To achieve these objectives, the research conducted on the driver's PT GO-JEK Indonesia as research samples. Data were collected through questionnaires distributed to 70 drivers as the research sample. Data were analyzed by using descriptive quantitative analysis of the nine indicators of variable SCM namely, cost leadership and differentiation, cost control, income level, efficient use of resources, the effectiveness of the process of providing the service, price, time, quality and function, relationship, as well as the brand and three indicators of community economic empowerment variables, namely, the conditions and standard of living, partnerships, ability to work and produce output. Based on the survey results and analysis of responder and conditions that occur, indicating that the current PT GO-JEK Indonesia has implemented SCM in the face of competition two wheels online transportation. The test data is done using Spearman rank correlation and the results of the test result that there is a relationship between the implementation of SCM in two wheels online transportation towards community economic empowerment.

Article Details

How to Cite
Muzakkir, N. A. P. . ., & Novita, N. (2016). HUBUNGAN STRATEGIC COST MANAGEMENT PADA TRANSPORTASI ONLINE (RODA DUA) TERHADAP PEMBERDAYAAN EKONOMI MASYARAKAT (Studi Kasus Pada PT GO-JEK Indonesia). Seminar Nasional Manajemen, Ekonomi Dan Akuntansi, 1(1). Retrieved from https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/52
Section
Articles

References

Anderson, D. R., Sweeney, D. J., dan Williams, T. A. 2002. Statistics for Business and Economics. South Western: College Publishing.

BloVcher, E. J., Stout, D. E., dan Cokins, G. C. 2010. Cost Management: A Strategic Emphasis. New York, Amerika: The McGraw-Hill.

. (2011). Mana-jemen Biaya: Pendekatan Strategi buku 1 (Alih bahasa Wijaya, D.). Jakarta: Salemba Empat.

Hansen, D. R., dan Mowen, M.M. 2006. Management Ac-counting edisi 7. Jakarta: Salemba Empat.

. (2011). Akuntansi Mana-jemen buku 1 (Alih bahasa Ambarriani, A. S). Jakarta: Salemba Empat.

. (2012). Akuntansi Ma-najemen buku 2 (Alih bahasa Kwary, D. A.). Jakarta: Salemba Empat.

Hutomo, M. D. 2000. Pemberdayaan Masyarakat dalam Bidang Ekonomi: Tinjauan Teoritik dan Implementasi. Tersedia: http://www.bappenas.go.id/files/ 2913/5022/6062/mardi__20091015151035__2384__0.pdf (Diakses Juni 2016).

Kelety, A.E.M.I.A.E. 2006. Towards a Conceptual Frame-work for Strategic Cost Management – The Concept, Objectives, and Instruments. German : Chemnitz Uni-versity of Technology : Disertasi tidak diterbitkan.

Kotler, P., dan Keller, K. L. 2010. Manajemen Pemasaran. Jilid 1. Edisi ketiga belas. Jakarta: Erlangga.

Makarim, N. 2015. Sesi Inovasi Teknologi Nadiem Ma-karim CEO GO-JEK. Tersedia: https://www.youtube.com/watch?v=UNXXLKP9dkg (Diakses Juni 2016).

Nastiti, N. R. 2014. Pemberdayaan Masyarakat Miskin Melalui Dana Zakat Infaq dan Shadaqah di Lembaga Manajemen Infaq (LMI), Tulungagung. Prodi Perbankan Syariah Institut Agama Islam Negeri . Skripsi tidak diterbitkan

Olivianti, V. 2015. Perancangan Strategic Cost Manage-ment dengan Metode Target Costing pada Rumah Produksi Manisan Satria, Cirebon. Prodi Akuntansi Universitas Trilogi. Skripsi tidak diterbitkan.

Poerhadiyanto. (2015). Strategic Cost Management. Jakar-ta: Ikatan Akuntan Indonesia.

Rangkuti, F. (2011). SWOT Balanced Scorecard. Jakarta: PT Gramedia Pustaka Utama.

Sugiyono. (2012). Metode Penelitian Kuantitatif Kuali-tatif dan R&D. Bandung: Alfabeta.

Sekaran, U. (2011). Research Methods for Busines edisi 2. Jakarta: Salemba Empat.

Stice, J. D., Stice, E. K., dan Skousen, K. F. (2010). Akuntansi Keuangan, Buku I Edisi 16. (Alih bahasa Ali, A.). Jakarta: Grafindo Persada.

Suharto , E. (2009). Membangun Masyarakat Mem-berdayakan Rakyat. Bandung: PT Refika Aditama.

Undang-Undang Republik Indonesia Nomor 25 Tahun 2007 Tentang Penanaman Modal.

Nomor 40 Tahun 2007 Tentang Perseroan Terbatas.

Utami, N. 2015. Analisis Penerapan Strategic Cost Man-agement dalam Pengendalian Kualitas Produk dan Penetapan Harga Kemitraan pada Usaha D’Besto. Prodi Akuntansi Universitas Trilogi. Skripsi tidak diterbitkan.

https://www.wikipedia.org

https://majalahfranchise.com