Title: Is Cost Stickiness A Bad Signal From Catur Marga Perspective?
Authors:
- Komang Ayu Krisnadewi
- Tjiptohadi Sawarjuwono
Departement: Akuntansi
Journal Name: Jurnal Akuntansi Multiparadigma
Kinds of Journal: Sinta 2
Keywords: Asymmetric Cost, Catur Marga, Cost Behaviour, Sticky Cost
ABSTRACT
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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