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PELATIHAN PENCATATAN DAN PENYUSUNAN LAPORAN KEUANGAN BAGI SISWA SMK DI PEKANBARU Sulistyandari; Bakaruddin; Ramadhan, Rian Rahmat; Satria, Rendra; Hasanah, Fadilla
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 3 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v3i2.3387

Abstract

Sebagai lembaga pendidikan kejuruan, SMK adalah jalur vokasi yang menghasilkan siswa yang siap kerja yang memiliki kompetensi yang sesuai dengan tuntutan dunia kerja. Kegiatan pengabdian kepada Masyarakat ini bertujuan untuk memberikan tambahan pengetahuan dan keterampilan siswa tentang pencatatan dan penyusunan laporan keuangan. Metode yang digunakan lebih menekankan pada praktik/ demonstrasi dibanding teori. Dari kegiatan ini siswa mengalami peningkatan pemahaman dan pengetahuan tentang pencatatan dan penyusunan laporan keuangan. Pelaksanaan kegiatan ini juga sangat interaktif, siswa sangat antusias dalam mengajukan pertanyaan kepada narasumber
The Dual Role of Employee Engagement in the Relationship Between Workplace Flexibility, Skill Development, and Retention Kusumah, Alum; Sulistyandari; Lee, Cheng-Wen
Jurnal Aplikasi Manajemen Vol. 23 No. 3 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Employee retention constitutes a pressing concern for nonprofit institutions operating under resource-constrained conditions, as reflected in recent studies of developing economies such as Indonesia. This study, therefore, investigates how workplace flexibility and professional skill cultivation influence retention within Indonesian Islamic philanthropy, incorporating employee engagement as both mediator and moderator. This study employed partial least squares structural equation modeling (PLS-SEM) with a comprehensive dataset of 207 Lazismu employees. The findings demonstrate that skill development exerts a stronger direct relationship with retention than workplace flexibility, while both practices simultaneously elevate engagement. Engagement is a two-way process, as it filters the impact of organizational practices on retention while also moderating the size of these impacts, thereby forming a self-reinforcing environment of commitment. Placing the results in the context of the Job Demands-Resources theory, while considering the importance of Islamic values and institutional realities, the study highlights the necessity of planning training interventions in line with intrinsic motivation and incorporating the flexibility of work structures to increase the stability of a mission-driven workforce.
Legal Protection of Business Judgement Rule for Directors Of State-Owned Enterprises Subsidiaries Causing Losses Ludfiyya, Cindy; Sulistyandari; Wulandari, Maria Mu’ti
Judge : Jurnal Hukum Vol. 6 No. 05 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i05.1727

Abstract

The principle of Business Judgement Rule implemented by the Company's Board of Directors to provide legal protection and protect from personal responsibility in making business decisions even if they result in losses, as long as their actions based on good faith and caution (fiduciary duty). This principle regulated in Article 97 paragraph (5) of UUPT, the elements of which are cumulative, if one of the elements in the article is not fulfilled, the Board of Directors is considered guilty (in the sense of intent) or in a state of negligence in carrying out their duties. The research uses a normative legal approach method with an analysis of regulations and jurisprudence related to losses of state-owned enterprise subsidiaries. There is no regulation about the legal status of state-owned enterprise subsidiaries in the event that losses are often qualified as state financial losses. The results of the study that losses of state-owned enterprise subsidiaries cannot always be qualified as state losses if the funds used come from business activities and depend on the theory used. Therefore, legal protection of Business Judgement Rule is needed by the Board of Directors so that they cannot automatically be held criminally responsible for the losses