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All Journal Jurnal Ekonomi dan Manajemen Indonesia Jurnal Social Society
Siti Aisyah
Muhammadiyah University of Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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CREATIVE ACCOUNTING PRACTICES FROM THE PERSPECTIVE OF ACCOUNTING EDUCATORS WITH PRACTICAL EXPERIENCE Siti Aisyah; Muh Nasrun; Wahyuni
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/6sg19w20

Abstract

This study examines the empirical influence of emotional intelligence, work motivation, rewards, and punishments on creative accounting practices. Utilizing an explanatory design, primary data was gathered from 30 accounting academic-practitioners via purposive sampling and analyzed using Multiple Linear Regression via SPSS. Results demonstrate that partially, emotional intelligence, work motivation, and rewards significantly influence creative accounting choices. Guided by the Theory of Planned Behavior, target-oriented motivation and incentives construct po sitive attitudes to exploit accounting flexibility, while emotional intelligence serves as an internal regulatory filter. Crucially, punishment yields a counterintuitive significant positive influence on creative accounting. Evaluated through Cognitive Dissonance Theory, rigid sanctions under demanding expectations generate severe professional duress; consequently, individuals experience intense psychological conflict and tactically utilize regulatory loopholes as a rationalized defensive mechanism to avoid career risks. Simultaneously, all variables exert a significant combined effect. Management must restructure controls away from fear-inducing climates toward supportive professional ecosystems.
The Effect of Additional Employee Income Compensation on the Performance of State Civil Servant Employees at the Regional Secretariat of Gowa Regency Mardiana Mardiana; Siti Aisyah; Sitti Marhumi
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1430

Abstract

The urgency of this study lies in evaluating how additional employee income compensation contributes to improving the performance of State Civil Servants and in providing insights for developing more effective compensation policies within the Regional Secretariat of Gowa Regency. This study aims to examine the effect of Additional Employee Income (Tambahan Penghasilan Pegawai/TPP) as a form of compensation on the performance of State Civil Apparatus (ASN) at the Regional Secretariat of Gowa Regency. The research adopts a quantitative approach using a causal associative design to identify the relationship between compensation and employee performance. Data were collected through structured questionnaires distributed to all 75 ASN employees using a saturated sampling technique. The collected data were analyzed using simple linear regression, supported by validity, reliability, and classical assumption tests to ensure the robustness of the model. The results indicate that compensation has a positive and statistically significant effect on employee performance, as evidenced by a t-value of 8.667 and a significance level of 0.000. Furthermore, the coefficient of determination (R²) shows that 50.7% of the variation in employee performance can be explained by compensation, while the remaining 49.3% is influenced by other factors. These findings highlight the critical role of financial incentives in enhancing employee productivity, responsibility, and work quality in the public sector. The study contributes to the literature on human resource management by providing empirical evidence from a regional government context, emphasizing that the effectiveness of compensation depends not only on its financial value but also on fairness, transparency, and consistency in implementation.
Co-Authors Mardiana Mardiana Muh Nasrun Sitti Marhumi Wahyuni