Jurnal Akuntansi Multiparadigma (Dec 2020)

IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE?

  • Komang Ayu Krisnadewi,
  • Tjiptohadi Sawarjuwono

DOI
https://doi.org/10.21776/ub.jamal.2020.11.3.29
Journal volume & issue
Vol. 11, no. 3
pp. 500 – 518

Abstract

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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.

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