Academic Journal @ Perbanas Business School Surabaya - Indonesia
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Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song
Full text linkThis study is motivated by indicating that accounting is vulnerable to using only rational reason. The dominance of rational reason in accounting education is inseparable from the agency theory taught by accounting educators. Therefore, this study aims to build a concept of accounting education objectives based on the “sluku-sluku bathok” song. This study uses Fairclough\u27s (1992) discourse analysis, which includes text analysis, discursive practices, and social practices. The text analysis stage identifies the lyrics of the "sluku-sluku bathok" song. The discursive practice stage is to interpret the "sluku-sluku bathok" song. The social practice stage is to explore how this song reflects the values of Javanese society. As a result, the objectives of accounting education are complete with values. First, accounting education is a process of seeking actual knowledge. Second, accounting education balances dhikr and thought. Third, accounting education is about gaining pleasure in the world and the hereafter. The "pleasure” in question is the true pleasure of meeting God in the hereafter. The results of this study open up a new path in accounting education, with the hope of producing accounting professionals who not only have technical competence but are also strong in character building and can balance worldly and spiritual aspects
Peran Kelelahan kerja sebagai pemediasi hubungan antara stres kerja dan keinginan berpindah kerja
Full text linkPeneliti ini bertujuan untuk mengetahui pengaruh stres kerja dan kelelahan kerja terhadap keinginan berpindah kerja pada karyawan yang berkerja dibagian produksi di PT. Intidragon Suryatama Mojokerto. Sampel yang digunakan dalam penelitian ini sebesar 120 responden pada bagian produksi dengan mengumpulkan data melalui kuesioner cetak yang dibagikan secara langusng pada responden, penelitian ini menggunakan teknik purpose sampling dalam pengambilan data, jenis data yang digunakan oleh peneliti adalah data primer data yang diperoleh langsung dari responden. teknik pengambilan sampel pada penelitian ini menggunakan rumus slovin dengan margin of error sebesar 10%. penelitian ini menggunakan metode struktural Equation Model (SEM) dengan pendekatan Partial Least Square (PLS) dengan software SmartPLSveris 4.1.0.9. pada penelitian ini menghasilkan bahwa stres kerja tidak berpengaru signifikan terhadap keinginan berpindah kerja, stres kerja berpengaruh positif signifikan terhadap kelelahan kerja , kelalahan kerja tidak berpengaruh signifikan terhadap keinginan berpindah kerja, stres kerja tidak berpengaruh signifikan terhadap keinginan berpindah kerja dengan kelelahan kerja sebagai variabel medas
Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia
Full text linkThis study aims to examine the factors that influence the behavior of avoiding financial cybercrime among employees of financial sector companies in Indonesia. This studyuses Technology Threat Avoidance Theory (TTAT) and Regret Theory as theoretical frameworks. Data are collected through a survey conducted onemployees of financial sector companies in Indonesia, both in paper-based and online formats, resulting in a total of 180 questionnaires for analyses. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. The results of this study show thatperceived susceptibility and perceived severity have a significant positive influence on perceived threat. However, the interaction between perceived susceptibility and perceived severity has no effect on perceived threat. Perceived threat, safeguard effectiveness, and anticipated regret have a significant influence on financial cybercrime avoidance motivation. Conversely, self-efficacy and safeguard cost do not have an effect onfinancial cybercrime avoidance motivation. Furthermore, financial cybercrime avoidance motivation has a significant and positive influence on financial cybercrime avoidance behavior. These findings offer insights for policymakers, financial sector companies, and antivirus software developers to enhance cybersecurity policies, responses to cybercrime, and software features
The Impact of QRIS Policy on the Development of Micro Businesses in Medan City, Indonesia
Full text linkThis study analyzes the impact of the QRIS policy in the early stages of implementation on financial performance and expansion of the market share of micro-businesses in Medan City. Financial performance is observed through changes in turnover and net profit; meanwhile, market share is determined based on changes in the number of new customers before and after the implementation of the QRIS policy. This study employs the Difference in Differences (DiD) method. The type of data used is primary data. Purposive and random sampling was utilized with 50 samples of micro businesses for the treatment group and 50 for the control group. The time difference was found between before and after the implementation of the QRIS policy. The results of this study show that the QRIS policy has a positive and significant effect on the increase in new consumers. On the other hand, the QRIS policy has no significant impact on the net profit and turnover of micro businesses. The COVID-19 pandemic has significantly and negatively impacted micro-enterprises, sharply declining revenue and net profit. However, based on the magnitude of the decline, the control group experienced a relatively greater turnover and net profit decline than the treatment group. The implication of this study is the need for efforts to increase micro-entrepreneurs understanding of the importance of faster adaptation to advances in digital technology, one of which is adjustments to a more flexible payment system so that consumers can get a wider choice of payment schemes. In addition, payment system authorities should address various obstacles in using the system and provide more massive socialization of the products offered
Peran komitmen organisasi sebagai pemediasi hubungan antara kompensasi, motivasi, dan kinerja pegawai
Full text linkThis study analyzes the role of organizational commitment as a mediator between compensation, motivation, and performance of PPNPN employees at the Pusdatin of the Ministry of ATR/BPN, with a sample of 48 employees using a saturated sampling technique. The role of PPNPN is important to study because it will be able to explain its contribution to the performance of government agencies because PPNPN performance is measured through plans and performance targets made by employees and must be achieved within a certain period of time or what is commonly referred to as Employee Performance Targets (SKP). Performance targets made at the beginning of the year will then be assessed at the end of the year and their compliance with the predetermined targets will be assessed. The analysis technique used is SEM-PLS with the WarpPLS 8.0 program, and data was collected through a Google Form questionnaire. The results of the study indicate that compensation does not have a significant effect on employee performance, while motivation and organizational commitment have a significant positive effect on performance. Organizational commitment also mediates the effect of compensation and motivation on employee performance. The implication of this study is the importance of programs to improve organizational commitment and PPNPN motivation in order to encourage employee performance
Pelayanan Pengujian Polyurethane Di Laboratorium Korosi dan Baterai Material Departemen Teknik Material dan Metalurgi FTIRS-ITS
Full text linkPolyurethane is a versatile polymeric material widely used as a substitute for rubber, metal, wood, and plastic due to its flexibility and multifunctional properties. To ensure the quality and reliability of polyurethane produced by the industry, the Corrosion and Battery Laboratory of the Department of Materials and Metallurgical Engineering at FTIRS-ITS conducted comprehensive testing. The tests included compression, shear, density, closed cell content (porosity), and thermal conductivity evaluations. The results showed that the polyurethane tested performed satisfactorily, exceeding the standard in several parameters. Compression testing yielded 2.46 kg/cm² compared to the standard of 2 kg/cm². Shear testing showed 6.63 kg/cm² against the standard of 4 kg/cm². Density testing recorded 49 kg/m³ with a standard of 45 kg/m³. The closed cell content test indicated 91.01% versus the standard of 90%. However, thermal conductivity testing showed 0.2 W/mK at 25°C, differing from the standard of 0.02 W/mK at 20°C. Overall, these results suggest that the tested polyurethane meets and exceeds most quality standards, demonstrating its reliability for various industrial applications. Through these tests, the Materials Chemistry Laboratory contributes to ensuring locally produced industrial products are competitive and reliable, as part of its community service efforts
Guardian of Image: Evaluating Corporate Reputation as a Shield Against COVID-19 Fallout on Firm Performance
Full text linkThe COVID-19 pandemic has wreaked havoc on the global economy and posed a significant challenge for companies to survive. This research provides empirical evidence on how the pandemic can adversely affect company performance. Furthermore, the study also unravels how a company\u27s reputation can act as a shield amid the onslaught of the pandemic, thereby moderating the negative relationship between COVID-19 and company performance. The research utilizes 2,847 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2022. The analysis employed in this study uses moderated regression analysis (MRA) with STATA software. The results indicate that a company\u27s reputation can moderate, weakening the negative relationship between COVID-19 and company performance. These findings are reinforced by robustness testing using Coarsened Exact Matching (CEM) and alternative performance measurements. This information is highly valuable for companies and stakeholders, indicating that the risks arising from the COVID-19 pandemic can be mitigated by strengthening the company\u27s reputation
Essential Drivers of Customer Satisfaction in using Shopee Apps: A Perspective of Logistic Service Dimensions
Full text link This study was motivated by authors’ curiosity to study Shoppe as a booming e-commercecompany, while logistics services are critical for Shopee’s success in term of satisfyingits customers. This study aims to examine how factors of logistic dimensions affectcustomer satisfaction of Shoppe and is basic research. The authors applied a correlationalresearch type with a quantitative approach. The primary data were obtained directly fromrespondents by distributing a questionnaire. They were analyzed using SEM approachand Analysis of Moment Structures (AMOS) software. The results show that of 7hypotheses are supported. All factors of logistics dimensions: availability, delivery time,shipping cost, delivery reliability, product quality and condition, consumer complaintand return policy, and information quality affect customer satisfaction. This implies thatShoppe must make its stocks available, ensure its delivery time on time, pay attentionon its shipping cost, ensure the delivery of goods is in accordance with the conditionsapplied, the product packaging during shipping is not damaged, a simple return policy,provide information that meets expectations to satisfy its consumers. The present studycan shed light on the logistics services dimensions that align with customer expectationsin the e-commerce industry. Understanding these crucial logistics dimensions can enableShopee to better tailor their logistics operations to meet and exceed customer needs,ultimately resulting in satisfaction
Social media vlogs and e-wom on man-made tourism destination: Insights from Indonesia
Full text linkThe use of social media Vlogs and WOM has not been thoroughly researched to stimu-late the intention to visit tourist destinations, especially man-made destinations. Howev-er, social media is currently an effective promotion and branding tool. The purpose of this study is to test whether e-WOM and social media vlogs have an impact on interest in visiting tourist destinations, whether social media vlogs have an impact on e-WOM, and whether e-WOM can be a moderating variable. The object of research is tourists who have visited man-made destinations in Indonesia, with a total of 414 respondents. Data collection is done through an online survey using Google Forms. Structural Equation Modeling (SEM) was used to analyze all hypotheses using SmartPLS 4.0 statistical software. The findings showed that social media vlogs and eWOM effectively drive in-tention to visit artificial tourism destinations, with eWOM positively moderating the relationship between social media vlogs and intention to visit. These results make a sig-nificant contribution to tourism theory and practice in formulating the most appropriate marketing promotion strategy for man-made tourism destinations today
PENERAPAN HASIL PENGABDIAN MASYARAKAT PENJUALAN KONSINYASI PADA PENGAJARAN AKUNTANSI KEUANGAN
Full text linkMasalah yang sering mucul pada penjulan konsinyasi yaitu karena hak milik atas barang yang berada pada pengamanat, maka barang konsinyasi harus dilaporkan. Barang konsinyasi tidak boleh diperhitungkan sebagai persediaan komisioner. Pada saat pengiriman barang konsinyasi tidak menimbulkan pendapatan dan tidak dipakai sebagai kriteria untuk mengetahui atau mengakui pendapatan, baik bagi pengamanat maupun bagi komisioner sampai dengan saat barang terjual pada pihak ketiga. Pihak pengamanat sebagai pemilik tetap bertanggungjawab sepenuhnya terhadap semua biaya berhubungan dengan barang barang konsinyasi. Pedagang UMKM kue di kampung rungkut ini masih kesulitan menentukan informasi persedian kue yang terjual dengan sistem penjulan konsinyasi yang sudah mereka lakukan,baik persediaan milik sendiri maupun persediaan yang merupakan barang konsinyasi, sehingga mereka tidak mengetahui secara akurat berapa rupiah penjualan yang diperoleh dari penualan kue mereka sendiri dan berapa yang bersal dari barang konsinyasi. Oleh sebab itu maka dilakukan kegiatan pengabdian masyarakat yang melibatkan dosen, mahasiswa dan mitra UMKM. Kegiatan pengabdian masyarakat yang dikuatkan dalam materi perkuliahan akuntansi penjualan konsinyasi pada mata kuliah akuntansi keuangan lanjutan. Solusi yang diberikan adalah Laporan hasil penyesuaian catatan penjualan konsinyasi mitra dengan laporan penjualan konsinyasi yang telah diperbaiki dan sesuai dengan konsep akuntansi. Laporan analisa deskriptif atas usaha yang telah dilakukan untuk menyelesaikan permasalah mitra. Luaran yang dihasilkan dari kegiatan ini adalah desain kartu penjulan konsinyasi, desain kasus penjulan konsinyasi dan desain pembelajaran mata kuliah akuntansi keuangan lanjutan dengan hasil pengabdian kepada masyarakat.