Peran Team Leader dalam Mengintegrasikan Teori Akuntansi untuk Meningkatkan Efisiensi Penjualan dan Sumber Daya (Perusahaan Dancow Fortigrow Surabaya)
Abstract
In a competitive business environment, operational efficiency is the key to company success. This research discusses the important role of a team leader at Dancow Fortigrow in integrating accounting theory to increase sales efficiency and resource management. Team leaders in this company are not only responsible for overseeing the sales and distribution team, but also utilize accounting principles to manage budgets appropriately, control costs, and determine competitive selling prices. They also use financial data to conduct sales performance analysis, optimize the use of company assets, and manage inventory effectively. Modern technology, such as ERP systems, supports their efforts in monitoring operational performance in real-time and making more informed decisions. This type of research uses the literature study method. The results of this research explain that the integration of accounting theory by team leaders not only strengthens the company's operational efficiency, but also increases its competitiveness in a competitive market.
Keywords: Accounting Theory, ERP System, Resource Management, Sales Efficiency, Team Leader.
References
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Jariah, Aenun, & Pratiwi, Aliah. (2023). Du Pont System Analysis In Measuring Financial Performance In PT . Source Alfaria Trijaya Tbk ( Alfamart ). 19(02).
Kognisi, Pengaruh Kebutuhan, Risiko, Preferensi, Jenis, D. A. N., Bidori, Fanny, Puspitowati, Lita Indahsari dan Ida, Wijaya, I. Gede Bayu, Alifah, Umi, Artikel, Informasi, Paedagoria, Seminar Nasional, Anwar, Imran, Jamal, Mohd Tariq, Saleem, Imran, Thoudam, Prabha, Hassan, Aamir, Anwar, Imran, Saleem, Imran, Islam, K. M. Baharu., Hussain, Syed Abid, Witcher, Barry J., Prananda, Muhammad Yodha, Wendy, Septrinaidy, Aini, Q., Oktafani, F., Wulandari, Leffy Ayu, Charina, Della, Suyanto, Ama, Muharam, Fahmi, Andhini, Nisa Fitri, & alma. (2021). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Industry and Higher Education, 3(1), 1689–1699. Retrieved from http://journal.unilak.ac.id/index.php/JIEB/article/view/3845%0Ahttp://dspace.uc.ac.id/handle/123456789/1288
Lemon, Katherine N., & Verhoef, Peter C. (2016). Understanding customer experience throughout the customer journey. Journal of Marketing, 80(6), 69–96. https://doi.org/10.1509/jm.15.0420
Martowinangun, Kasino, Sri Lestari, Devita Juniati, & Karyadi, Karyadi. (2019). Pengaruh Strategi Promosi Terhadap Peningkatan Penjualan Di Cv. Jaya Perkasa Motor Rancaekek Kabupaten Bandung. Jurnal Co Management, 2(1), 139–152. https://doi.org/10.32670/comanagement.v2i1.162
Merriman, Kimberly K. (2017). Valuation of human capital: Quantifying the importance of an assembled workforce. In Valuation of Human Capital: Quantifying the Importance of an Assembled Workforce. https://doi.org/10.1007/978-3-319-58934-3
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Nik Abdullah, Nik Herda, Krishnan, Shamala, Mohd Zakaria, Azliza Azrah, & Morris, Grace. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business and Management, 9(1), 1–21. https://doi.org/10.1080/23311975.2022.2093488
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Ramu, Kurinjimalar, & Manickam, Ramachandran. (2023). A Review on Regulations of Financial Reporting. Recent Trends in Management and Commerce, 4(2). https://doi.org/10.46632/rmc/4/2/19
Rane, Nitin, Achari, Anand, & Choudhary, Saurabh Purushottam. (2023). Enhancing Customer Loyalty Through Quality of Service: Effective Strategies To Improve Customer Satisfaction, Experience, Relationship, and Engagement. International Research Journal of Modernization in Engineering Technology and Science, (May). https://doi.org/10.56726/irjmets38104
Rizka Khoirotun Nisaa, Salsabila Maulidya Supriadi Bahrim, & Irda Agustin Kustiwi. (2024). Teknologi Digital Dan Transformasi Internal Audit TerhadapPerlakuan Laporan Keuangan : Studi Literatur. Jurnal Mutiara Ilmu Akuntansi, 2(2), 263–277.
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Setiawan, Teguh. (2017). Pencapaian Keunggulan Kompetitif Perusahaan Dengan Pengelolaan Sumber Daya Manusianya. Media Mahardhika, 16(1), 53–64. https://doi.org/10.29062/mahardika.v16i1.7
Siahaan, Matdio. (2022). Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah. Studi Akuntansi, Keuangan, Dan Manajemen, 1(2), 113–125. https://doi.org/10.35912/sakman.v1i2.949
Siswanto, Heru Tugas, Ridwan, M., & Ayu, Ieke Wulan. (2022). Manajemen sumberdaya manusia berkelanjutan dalam organisasi 1,2. Jurnal Riset Kajian Teknologi & Lingkungan, 5(2), 39–48.
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Tahir, Rusdin. (2023). Strategi Perencanaan Sumber Daya Manusia ( Mengelola dan Menetapkan SDM yang Berkualitas).
Unegbu, Angus O. (2018). Unegbu 2014. Research Journal of Finance and Accounting, 5(19), 1–16.
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Almuarif, Almuarif. (2023). Peran Perencanaan Strategis dalam Organisasi. Al-Marsus : Jurnal Manajemen Pendidikan Islam, 1(2), 164. https://doi.org/10.30983/al-marsus.v1i2.6455
Andru, Peter, & Botchkarev, Alexei. (2011). The Use of Return on Investment (ROI) in the Performance Measurement and Evaluation of Information Systems. (January 2011).
Arini, Rani Eka, & Iskandar, Yusuf. (2019). ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN Studi Kasus PT. Alfaria Sumber Trijaya, Tbk. Tahun 2017-2019. Jurnal Multidisiplin West Science, 01(01), 28–41.
Balkhi, Bandar, Alshahrani, Abdullah, & Khan, Anas. (2022). Just-in-time approach in healthcare inventory management: Does it really work? Saudi Pharmaceutical Journal, 30(12), 1830–1835. https://doi.org/10.1016/j.jsps.2022.10.013
Dubas, Khalid M., Hershey, Lewis, Nijhawan, Inder P., & Mehta, Rajiv. (2011). Breakeven and profitability analyses in marketing management using R software. Innovative Marketing, 7(3), 51–61.
Ernst & Young Global Limited. (2022). Worldwide Capital and Fixed Assets Guide. 139. Retrieved from https://www.ey.com/en_gl/tax-guides/worldwide-capital-and-fixed-assets-guide
Fatmawatie, Naning. (2017). Tanggungjawab Sosial Perusahaan. Stain Kediri Press, 125–162.
Fransesco, Thadeus, Patty, Quelmo, & Lamawitak, Paulus Libu. (2021). Positive And Normative Accounting Theory: Definition And Development. International Journal of Economics, Management, Business and Social Science (IJEMBIS), 1(2), 184–193.
Gunawan, Michael. (2009). Penentuan Harga Jual Dengan Metode Full Costing Pada PT. Danliris di Sukaharjo. Artikel Ilmiah, 1–34.
Hamasha, Mohammad M., Bani-Irshid, Ala H., Al Mashaqbeh, Sahar, Shwaheen, Ghada, Al Qadri, Laith, Shbool, Mohammad, Muathen, Dania, Ababneh, Mussab, Harfoush, Shahed, Albedoor, Qais, & Al-Bashir, Adnan. (2023). Strategical selection of maintenance type under different conditions. Scientific Reports, 13(1), 1–19. https://doi.org/10.1038/s41598-023-42751-5
Harto, Budi, Judijanto, Loso, Rukmana, Arief Yanto, & Indonesia, Universitas Pendidikan. (2024). DIGITAL TECHNOLOGY MANAGEMENT ( Penggunaan Teknologi dalam Mengelola Manajemen yang Berdaya Saing ).
Hasdiana, Ulva. (2018). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Analytical Biochemistry, 11(1), 1–5. Retrieved from http://link.springer.com/10.1007/978-3-319-59379-1%0Ahttp://dx.doi.org/10.1016/B978-0-12-420070-8.00002-7%0Ahttp://dx.doi.org/10.1016/j.ab.2015.03.024%0Ahttps://doi.org/10.1080/07352689.2018.1441103%0Ahttp://www.chile.bmw-motorrad.cl/sync/showroom/lam/es/
Homauni, Abbas, Markazi-Moghaddam, Nader, Mosadeghkhah, Ali, Noori, Majid, Abbasiyan, Kourosh, & Jame, Sanaz Zargar Balaye. (2023). Budgeting in Healthcare Systems and Organizations: A Systematic Review. Iranian Journal of Public Health, 52(9), 1889–1901. https://doi.org/10.18502/ijph.v52i9.13571
Hotner, Tampubolon. (2016). Strategi Manajemen Sumber Daya Manusia Dan Perannya Dalam Pengembangan Keunggulan Bersaing. In Papas Sinar Sinanti.
I Wayan Kayun Suwastika, SE., M. M., Marce Sherly Kase, S.E., M. Si., Nur Bayti, S.I.Kom., M. E., & Diana Wangania, SE., M. M. (2023). Kewirausahaan Di Era Digital Berinovasi Dan Bertumbuh Dalam Dunia Teknologi. In Angewandte Chemie International Edition, 6(11), 951–952.
Indrayani, Ni Luh Ayu. (2022). Penerapan Sistem Enterprise Resource Planning (Erp) Pada Perusahaan Jasa Konstruksi. CRANE: Civil Engineering Research Journal, 3(2), 11–16. https://doi.org/10.34010/crane.v3i2.8159
Jariah, Aenun, & Pratiwi, Aliah. (2023). Du Pont System Analysis In Measuring Financial Performance In PT . Source Alfaria Trijaya Tbk ( Alfamart ). 19(02).
Kognisi, Pengaruh Kebutuhan, Risiko, Preferensi, Jenis, D. A. N., Bidori, Fanny, Puspitowati, Lita Indahsari dan Ida, Wijaya, I. Gede Bayu, Alifah, Umi, Artikel, Informasi, Paedagoria, Seminar Nasional, Anwar, Imran, Jamal, Mohd Tariq, Saleem, Imran, Thoudam, Prabha, Hassan, Aamir, Anwar, Imran, Saleem, Imran, Islam, K. M. Baharu., Hussain, Syed Abid, Witcher, Barry J., Prananda, Muhammad Yodha, Wendy, Septrinaidy, Aini, Q., Oktafani, F., Wulandari, Leffy Ayu, Charina, Della, Suyanto, Ama, Muharam, Fahmi, Andhini, Nisa Fitri, & alma. (2021). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Industry and Higher Education, 3(1), 1689–1699. Retrieved from http://journal.unilak.ac.id/index.php/JIEB/article/view/3845%0Ahttp://dspace.uc.ac.id/handle/123456789/1288
Lemon, Katherine N., & Verhoef, Peter C. (2016). Understanding customer experience throughout the customer journey. Journal of Marketing, 80(6), 69–96. https://doi.org/10.1509/jm.15.0420
Martowinangun, Kasino, Sri Lestari, Devita Juniati, & Karyadi, Karyadi. (2019). Pengaruh Strategi Promosi Terhadap Peningkatan Penjualan Di Cv. Jaya Perkasa Motor Rancaekek Kabupaten Bandung. Jurnal Co Management, 2(1), 139–152. https://doi.org/10.32670/comanagement.v2i1.162
Merriman, Kimberly K. (2017). Valuation of human capital: Quantifying the importance of an assembled workforce. In Valuation of Human Capital: Quantifying the Importance of an Assembled Workforce. https://doi.org/10.1007/978-3-319-58934-3
Moses, Melmambessy. (2012). Analisis Pengaruh Pendidikan, Pelatihan, Dan Pengalaman Kerja Terhadap Produktivitas Kerja Pegawai Dinas Pertambangan Dan Energi Provinsi Papua. Media Riset Bisnis & Manajemen, Vol. 12, pp. 18–36. https://doi.org/10.25105/mrbm.v12i1.1103
Munyaka, J. B., & Yadavalli, V. S. S. (2022). Inventory Management Concepts and Implementations: a Systematic Review. South African Journal of Industrial Engineering, 33(2), 15–36. https://doi.org/10.7166/33-2-2527
Nik Abdullah, Nik Herda, Krishnan, Shamala, Mohd Zakaria, Azliza Azrah, & Morris, Grace. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business and Management, 9(1), 1–21. https://doi.org/10.1080/23311975.2022.2093488
Nurul Fauziyyah. (2022). Efek Digitalisasi Terhadap Akuntansi Manajemen. Jurnal Akuntansi Keuangan Dan Bisnis, 15(1), 381–390. https://doi.org/10.35143/jakb.v15i1.5276
Osei, Priscilla, & Eum, Sanghee. (2022). By Priscilla Osei and Sanghee Eum. (March), 1–12. https://doi.org/10.13140/RG.2.2.19737.08803
Penerbitan, Bagian, Tinggi, Sekolah, Ekonomi, Ilmu, & Yogyakarta, Ykpn. (2019). MANAJEMEN OPERASI Penulis MARIA PAMPA KUMALANINGRUM HENI KUSUMAWATI RAHMAT PURBANDONO HARDANI. Retrieved from www.fedex.com,
Prahendratno, Antonius, Samsuddin, Harun, Paringsih, Wartono, Tono, Octadyla, Malikal Mulki, Nurmala, Resa, Z, Mulia Faizal, Zafar, Tetty Sufianty, Endrasprihatin, Rachmi, Riswanto, Ari, Desi, Dona Elvia, Adisaputra, Ateng Kusnandar, Mayasari, Ni Made Dwi Ariani, Afiyah, Alamatul, Widiastuti, Fitri, Hikmat, Asep, Budiman, Dana, Mulyani, Reni, Irawan, Damar Aji, & Novel, Nurillah Jamil Achmawati. (2023). Manajemen Sumber Daya Manusia, Penerbit: PT. In Sonpedia Publishing Indonesia, PT.
PRIYONO, A. (2018). Evaluasi Profitabilitas Investasi Modal Dengan Metode Net Present Value (Npv) Dan Internal Rate Of Return (Irr) Di Pt. Gudang Garam Group Tbk Karawang …. Retrieved from https://repository.its.ac.id/54479/1/09211650015035-Master_Thesis.pdf
Putu, Luh, Udayani, Ratna, Mahyuni, Luh Putu, Agung, Anak, & Sastrawan, Made. (2023). Strategi penetapan harga , diferensiasi dan diversifikasi produk dalam membangun keunggulan bersaing UMKM. JEBM Jurnal Ekonomi Managemen Dan Akuntansi, 25(2), 396–407.
Ramu, Kurinjimalar, & Manickam, Ramachandran. (2023). A Review on Regulations of Financial Reporting. Recent Trends in Management and Commerce, 4(2). https://doi.org/10.46632/rmc/4/2/19
Rane, Nitin, Achari, Anand, & Choudhary, Saurabh Purushottam. (2023). Enhancing Customer Loyalty Through Quality of Service: Effective Strategies To Improve Customer Satisfaction, Experience, Relationship, and Engagement. International Research Journal of Modernization in Engineering Technology and Science, (May). https://doi.org/10.56726/irjmets38104
Rizka Khoirotun Nisaa, Salsabila Maulidya Supriadi Bahrim, & Irda Agustin Kustiwi. (2024). Teknologi Digital Dan Transformasi Internal Audit TerhadapPerlakuan Laporan Keuangan : Studi Literatur. Jurnal Mutiara Ilmu Akuntansi, 2(2), 263–277.
Serius, Desman. (2022). Manajemen Sumber Daya Manusia (Pendekatakan Teoritis dan Praktis).
Setiawan, Teguh. (2017). Pencapaian Keunggulan Kompetitif Perusahaan Dengan Pengelolaan Sumber Daya Manusianya. Media Mahardhika, 16(1), 53–64. https://doi.org/10.29062/mahardika.v16i1.7
Siahaan, Matdio. (2022). Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah. Studi Akuntansi, Keuangan, Dan Manajemen, 1(2), 113–125. https://doi.org/10.35912/sakman.v1i2.949
Siswanto, Heru Tugas, Ridwan, M., & Ayu, Ieke Wulan. (2022). Manajemen sumberdaya manusia berkelanjutan dalam organisasi 1,2. Jurnal Riset Kajian Teknologi & Lingkungan, 5(2), 39–48.
Sondra, Radhania. (2023). Pengaruh Return On Asset, Return On Equity, Net Profit Margin, Dan Earning Per Share Terhadap Harga Saham Pada Industri Subsektor Konstruksi Dan Bangunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021.
Tahir, Rusdin. (2023). Strategi Perencanaan Sumber Daya Manusia ( Mengelola dan Menetapkan SDM yang Berkualitas).
Unegbu, Angus O. (2018). Unegbu 2014. Research Journal of Finance and Accounting, 5(19), 1–16.
Zaini Miftach. (2018). 済無No Title No Title No Title. 53–54.
Published
2024-08-27
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Articles
Copyright (c) 2024 Aminatus Sa'diyah, Abdul Hamid
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
