PENGARUH FAKTOR PSIKOLOGIS TERHADAP PENGAMBILAN KEPUTUSAN BIAYA OPERASIONAL PADA SOPIR TRUK LOGISTIK RUTE JAWA–BALI (STUDI KUALITATIF FENOMENOLOGIS)
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Keywords

Akuntansi Keperilakuan
Pengambilan Keputusan
Sopir Truk

How to Cite

PENGARUH FAKTOR PSIKOLOGIS TERHADAP PENGAMBILAN KEPUTUSAN BIAYA OPERASIONAL PADA SOPIR TRUK LOGISTIK RUTE JAWA–BALI (STUDI KUALITATIF FENOMENOLOGIS). (2025). Liberosis: Jurnal Psikologi Dan Bimbingan Konseling, 17(1), 601-610. https://cibjournal.com/index.php/liberosis/article/view/4625

Abstract

Penelitian ini bertujuan untuk mengungkap pengaruh faktor psikologis terhadap pengambilan keputusan biaya operasional sopir truk pada rute Jawa–Bali, sebuah aspek yang sering terabaikan dalam literatur manajemen logistik. Menggunakan pendekatan kualitatif fenomenologis, data dikumpulkan melalui wawancara mendalam untuk mengeksplorasi makna pengalaman sopir di bawah tekanan operasional. Hasil penelitian menunjukkan bahwa tekanan target setoran memicu perilaku budgetary slack dan manipulasi laporan biaya sebagai mekanisme pertahanan diri. Selain itu, kondisi burnout menyebabkan bias kognitif berupa present bias, di mana sopir cenderung mengorbankan biaya perawatan preventif jangka panjang demi mengamankan likuiditas jangka pendek. Penelitian ini menyimpulkan bahwa distorsi perilaku biaya merupakan respons adaptif terhadap tekanan sistemik, sehingga diperlukan reformasi skema kompensasi dan pendekatan manajemen yang lebih humanis untuk meningkatkan efisiensi dan kejujuran pelaporan.

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