The Algorithmic Synergy of Budgetary Control Rigor and Ergonomic Asset Integrity in Mitigating Production Cost Inefficiency

Khaerun Nisa SH; Irene Ipal Parinding; Aisyah Zarkasi

doi:10.59890/ijfbm.v4i3.4

Authors

Khaerun Nisa SH Universitas Negeri Makassar
Irene Ipal Parinding Universitas Negeri Makassar
Aisyah Zarkasi Universitas Negeri Makassar

DOI:

https://doi.org/10.59890/ijfbm.v4i3.4

Keywords:

Budgetary Control, Asset Integrity, Cost Inefficiency, Multiple Regression, PT Semen Tonasa

Abstract

This research investigates the impact of budgetary control rigor (X₁) and ergonomic asset integrity (X₂) on production cost inefficiency (Y) at PT Semen Tonasa. Utilizing a quantitative approach, data was collected from 85 respondents and analyzed using research instrument tests, classical assumption tests, multiple linear regression, and hypothesis testing via F-test and t-test. The findings reveal that both predictors significantly influence cost inefficiency (p-value < 0.05), where stricter budgetary control successfully reduces inefficiency, whereas asset integrity shows a positive correlation, indicating a gap between asset investment and operational behavior. Collectively, the regression model accounts for 37,5% of the variance in production costs, while the remaining 62,5% is driven by external factors. In conclusion, this study demonstrates that financial performance is optimized when management successfully integrates disciplined fiscal governance with physical asset integrity to minimize operational waste.

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