Title : Is Cost Stickiness A Bad Signal From Catur Marga Perspective?
Authors:
- Komang Ayu Krisnadewi
- Tjiptohadi Sawarjuwono
Department : Accounting
Journal Name : Multiparadigm Accounting Journal
Kinds of Journal : Sinta 2
Keywords : Asymmetric Cost, Catur Marga, Cost Behavior, Sticky Cost
ABSTRACT
This research seeks to explore the determinants of the asymmetry of cost behavior from a Vedic 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 interests (raja marga). Cost behavior 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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