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Organizational Citizenship Behavior in The Creative Industry Sector: Affecting Factors Investigation Triono, Doni; Suhud, Usep; M, Saparuddin
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i4.419

Abstract

This study aims to examine religiosity, spirituality, and paternalistic leadership's direct influence on Organizational Citizenship Behavior (OCB) or through job satisfaction variables in the Creative Industry sector in Indonesia. This research can be categorized as explanatory research. This research was conducted in Indonesia's creative industry, divided into 16 business fields with a total sample of 406 employees. This study found that religiosity, spirituality, and paternalistic leadership positively and significantly affect OCB. However, suppose through the moderating variable of job satisfaction, the correlation coefficient is smaller than the direct correlation coefficient. In that case, it can be concluded that job satisfaction is not an appropriate moderating variable for the variable religiosity, spirituality, and paternalistic leadership towards OCB. From this study, we can conclude that religiosity, spirituality, paternalistic leadership, and job satisfaction in employees and organizational leaders need to be improved because they are proven to affect OCB directly. Thus, it will also affect individual and organizational performance.
INVENTARISASI ASET TETAP BADAN USAHA MILIK DESA (BUMDESA): STUDI KASUS PADA BUMDESA TIRTA MANDIRI, PONGGOK, KLATEN Nugroho, Prayudi; Ubed, Roby Syaiful; Triono, Doni
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v4i1.28365

Abstract

Badan Usaha Milik Desa (BUM Desa) Tirta Mandiri, Ponggok, Klaten, Jawa Tengah didirikan untuk mengelola aset desa Ponggok untuk peningkatan kesejahteraan masyarakat desa Ponggok. Meskipun kegiatan BUM Desa mengalami peningkatan, namun masih terdapat kendala dalam pembukuan aset tetap BUM Desa, sehingga nilai aset tetap tidak dapat dilaporkan dengan baik dan akurat. Penelitian ini membahas akuntansi aktiva tetap yang dilakukan oleh BUM Desa. Melalui pendekatan kualitatif (wawancara dengan personel BUM Desa) dan pengolahan data, penelitian ini berhasil menunjukkan kelemahan akuntansi aset tetap yang dilakukan oleh BUM Desa, dan akhirnya mengajukan solusi berupa usulan data referensi inventarisasi aset tetap.Kata Kunci : BUMDesa, Akuntansi Untuk Aset Tetap, Inventarisasi Aset Tetap
PERBAIKAN SISTIM DAN PROSEDUR AKUNTANSI ASET TETAP PADA BUMDESA TIRTA MANDIRI, PONGGOK, KLATEN Nugroho, Prayudi; Ubed, Roby Syaiful; Triono, Doni
Jurnal Pengabdian Kompetitif Vol. 1 No. 2 (2022): Inovasi Pengabdian Masyarakat untuk Pemberdayaan UMKM dan Komunitas
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v1i2.1152

Abstract

Badan Usaha Milik Desa (BUMDesa) Tirta Mandiri didirikan untuk mengelola dan mendayagunakan aset desa Ponggok, guna lebih meningkatkan kesejahteraan masyarakat desa Ponggok. Meskipun aktivitas BUMDesa telah berkembang hingga saat ini, ternyata ada kendala dalam manajemen aset tetap, terkait dengan akuntansi aset tetap. Hasil pendekatan kualitatif untuk pengumpulan data (observasi data sampel transaksi dan wawancara dengan personel BUMDesa) menunjukkan kelemahan pencatatan aset tetap BUMDesa. Oleh karenanya diusulkan Sistem dan Prosedur (Sisdur) Akuntansi Aset Tetap BUMDesa (berupa serangkaian prosedur, dokumen, format jurnal dan buku besar) yang dapat digunakan untuk penatausahaan aset tetap BUMDESA. Keberadaan sisdur ini penting sebagai sarana awal penatausahaan aset tetap sebelum aset tetap ini dicatat dan dilaporkan pada laporan keuangan BUMDESA.
Measuring Tom and Tol Elasticity in Forced Sales Auctions: Lessons Learned from Indonesia Triono, Doni; Nurbiyanto, Nurbiyanto; Prabowo, Sakti; Raffiwan, Andi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5666

Abstract

While many studies have explored the relationship between time-on-the-market (TOM) and price, few have looked at time-on-the-liquidation (TOL). This study measures TOM and TOL elasticity in real estate auctions, analyzing data from 12 State Assets and Auction Service Offices between 2021 and mid-2023 using convenience sampling. The results show TOM elasticity for forced sales is elt=1, while TOL elasticity is elt=0. TOM elasticity responds to price changes, but TOL does not. Lower auction prices affect TOM elasticity, but not TOL. To make TOL elasticity dynamic, regulatory changes allowing for flexible TOL could be introduced.