PARADOKS BADAI PHK STARTUP: MENCAPAI SUSTAINABILITY DENGAN PENERAPAN AKUNTANSI MANAJEMEN

Authors

  • Andi Irfan UIN Sultan Syarif Kasim Riau
  • Dessyka Febria universitas pahlawan taunku tambusai
  • Rinda Fithriyana Universitas Pahlawan Tuanku Tambusai

DOI:

https://doi.org/10.31004/sharing.v2i1.14928

Keywords:

Keywords: Sustainability, management accounting, startup.

Abstract

The potential for startups to grow is not in line with the success of the startup itself. Finance is one of the problems that causes startup failure. This article examines how efforts to achieve sustainability by applying management accounting to find solutions to startup layoffs. The method used is literature study through review of research results, scientific references, online and offline literature. The result of this article is that startups can consider using an Activity Based Budgeting (ABB) approach to be able to prepare better budgets going forward. one of the causes of failure is the mismatch between the products being developed and market needs, so the application of benchmarking can be considered to rise and develop the business. Using ERP software, startups can create efficiency in work and excel in service so that business goals are achieved.

References

Aminova, M., & Marchi, E. (2021). The Role of Innovation on Start-Up Failure vs. its Success. International Journal of Business Ethics and Governance, January, 41–72. https://doi.org/10.51325/ijbeg.v4i1.60.

Angelia, D. (2022). Simak Daftar Startup Decacorn dan Unicorn di Indonesia 2022. Goodstats.Id. https://goodstats.id/article/simak-daftar-startup-decacorn-dan-unicorn-di-indonesia-2022-weIed.

Atrill, P., & McLaney, E. (2021). Management accounting for decission markers (10th ed.). Pearson Education Ltd.

Bednár, I. R., & Tarišková, I. N. (2017). Indicators of startup failure. International Scientific Journal “Industry 4.0,” 2(5), 238–240. https://stumejournals.com/journals/i4/2017/5/238

Bryant, S. (2022). How Many Startups Fail and Why? Investopedia.Com. https://www.investopedia.com/articles/personal-finance/040915/how-many-startups-fail-and-why.asp

Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11(1), 3–25. http://doi.org/10.1006/mare.1999.0119

Dewi, I. R. (2022). Daftar Startup PHK Karyawan 2022, dari Sayurbox sampai Oyo. CNBC Indonesia. https://www.cnbcindonesia.com/tech/20221212133712-37-396058/daftar-startup-phk-karyawan-2022-dari-sayurbox-sampai-oyo

Dinah, D., & Lely, D. (2019). Penerapan Kaizen Costing Dengan Menggunakan Activity Based Management Untuk Mengurangi Biaya Produksi. Jurnal Akuntansi, 1(1).

Ermawati, S., & Lestari, P. (2022). Pengaruh Startup Sebagai Digitalisasi Bagi Ekonomi Kreatif Di Indonesia. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 2(5), 221–228. https://doi.org/10.55047/transekonomika.v2i5.186

Hardiansyah, R., & Tricahyono, D. (2019). Identifikasi Faktor-Faktor Kesuksesan Start Up Digital di Kota Bandung. Jurnal Ekonomi, 27(2), 134–145.

Jurnal.id. (n.d.). 15 Rekomendasi Aplikasi ERP untuk Digunakan Perusahaan. Jurnal.Id. https://www.jurnal.id/id/blog/contoh-program-aplikasi-erp-perusahaan/

Kaplan, R. S., & Anderson, S. R. (2003). Time-Driven Activity-Based Costing Robert S. Kaplan and Steven R. Anderson November 2003. Harvard Business Review, 82(November), 131–138. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=485443

Kontan.co.id. (2022). Penyebab Perusahaan Startup Banyak Melakukan PHK. Kontan.Co.Id. https://industri.kontan.co.id/news/penyebab-perusahaan-startup-banyak-melakukan-phk?page=2

Kotashev, K. (2022). Startup Failure Rate: How Many Startups Fail and Why in 2023? Failory.Com. https://www.failory.com/blog/startup-failure-rate

Rahayu, D. I., & Fitriyani, A. (2017). Analisis Penerapan Sistem Activity Based Costing Dalam Penentuan Harga Pokok Produksi pada Usaha Kecil Menengah (UKM) (Studi Kasus pada UD Tahu Sutra). Gema Ekonomi (Jurnal Fakultas Ekonomi), 06(2), 138–155.

Ranking, S. (2022). Countries - with the top startups worldwide. Startupranking.Com. https://www.startupranking.com/countries

Riyandi, V. (2022). Kenapa Startup Bakar Uang? Kenali Istilah Burn Rate atau Bakar Uang. LandX. https://landx.id/blog/kenapa-startup-bakar-uang-kenali-istilah-burn-rate-landx/

Septiani, L. (2022). Tips Bos Startup Hindari Bisnis Gagal di Tengah Ancaman Resesi. Katadata.Co.Id. https://katadata.co.id/yuliawati/digital/6369df25b2e61/tips-bos-startup-hindari-bisnis-gagal-di-tengah-ancaman-resesi

Tempo.co. (2022). Perekrutan Karyawan Secara Jor-joran Dianggap Jadi Penyebab PHK Massal di Startup. Tempo.Co. https://bisnis.tempo.co/read/1659608/perekrutan-karyawan-secara-jor-joran-dianggap-jadi-penyebab-phk-massal-di-startup

Tertius, C. C., & Wokas, H. R. N. (2016). Analisis Penerapan Target Costing dan Activity-Based Costing Sebagai Alat Bantu Manajemen Dalam Pengendalian Biaya Produksi Pada UD. Bogor Bakery. Jurnal EMBA, 4(1), 593–603.

Van Veen-Dirks, P. (2010). Different uses of performance measures: The evaluation versus reward of production managers. Accounting, Organizations and Society, 35(2), 141–164. http://doi.org/10.1016/j.aos.2009.02.002

Downloads

Published

2023-06-01

How to Cite

Irfan, A., Febria, D. ., & Fithriyana, R. . (2023). PARADOKS BADAI PHK STARTUP: MENCAPAI SUSTAINABILITY DENGAN PENERAPAN AKUNTANSI MANAJEMEN . Sharing: Journal of Islamic Economics Management and Business, 2(1), 150–156. https://doi.org/10.31004/sharing.v2i1.14928

Issue

Section

Articles