IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE?

Komang Ayu Krisnadewi, Tjiptohadi Sawarjuwono

Abstract


Abstrak: Apakah Cost Stickiness merupakan Sinyal Buruk dari Perspektif Catur Marga? Penelitian ini berupaya untuk mengupas determinan asimetri perilaku biaya dari perspektif Hindu Weda, yaitu catur marga. Kajian literatur digunakan sebagai metode. Penelitian ini menyimpulkan bahwa ketika mengambil keputusan, manajer mempertimbangkan belas kasih (bhakti marga), pengetahuan yang dimiliki (jnana marga), upaya untuk berbuat baik (karma marga), dan pengendalian diri atas kepentingan pribadi (raja marga). Perilaku biaya sangat dipengaruhi oleh kebijakan yang dibuat oleh manajer. Kebijakan tersebut terkait dengan pengelolaan sumber dayanya, terutama ketika menghadapi permintaan yang menurun.

 

Abstract: Is Cost Stickiness a Bad Signal from Catur Marga Perspective? This research seeks to explore the determinants of the asymmetry of cost behaviour from a Veda Hindu perspective, namely catur marga. The method used is the literature review. This paper suggests that when making decisions, managers considered compassion (bhakti marga), the knowledge they possess (jnana marga), the effort to do good deeds (karma marga), and self-control over their own personal interest (raja marga). Cost behaviour is strongly influenced by the policy made by the manager in relation to his/her resources’ management, especially when confronted with declining demand.


Keywords


asymmetric cost; catur marga; cost behaviour; sticky cost

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.29

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