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All Journal Jambura Journal of Educational Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL MANAJEMEN Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Al-Buhuts (e-journal) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Economics and Business Journal Innovative: Journal Of Social Science Research Journal of Business Management and Economic Development (JUMPER) Nusantara Economics and Entrepreneurships Journals Jurnal Ilmiah Bongaya (JIB)
Jamali, Hisnol
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Compensation and Work Culture: Impact on Outsourcing Performance Haeruddin, Haeruddin; Ahmad, Ibrahim; Hendra, Wawan; Jamali, Hisnol
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 4 (2023): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i4.7799

Abstract

This research aims to investigate the influence of two key factors, namely compensation and work culture. This research uses a quantitative research approach. Study population 81 person. Samples were selected using saturated samples. Data collection uses an online questionnaire with Google from. The research results reveal that compensation has an insignificant effect on outsourcing performance and work culture has a positive and significant effect on outsourcing performance. Competitive compensation is important in retaining outsourcing service providers and is a motivation for outsourcing, but it does not always have a significant impact on their work results. The uniqueness of this finding lies in the emphasis that work culture factors have a greater influence on outsourcing performance than compensation factors. Therefore, companies are expected to consider strengthening a positive work culture as an approach to increasing cooperation with outsourcing service providers.
Preparation of Financial Statements for Village-Owned Enterprises (BUMDes) Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Haeruddin, Haeruddin; Ibrahim, Ibrahim; Jamali, Hisnol; HR, Agus Salim; Asriati, Asriati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3024

Abstract

Preparation of Financial Reports for Village-Owned Enterprises (Bumdes) Based on Financial Accounting Standards for Micro, Small Entities and Intermediate (SAK EMKM). This study aims to determine the presentation of financial statements based on the Financial Accounting Standards of the Minasa BUMDes Entity, Tamasaju Village, North Galesong District, Takalar Regency and compare it with the Financial Accounting Standards (SAK) of Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative descriptive research method, which is a research method that utilizes qualitative data and is described descriptively. The results showed that the preparation of the financial statements of the Minasa BUMDES in Tamasaju Village was not fully in accordance with SAK EMKM, this can be seen from the comparison of recognition, measurement, presentation and financial reporting. BUMDES financial reports are prepared very simply consisting of a profit and loss statement and a balance sheet, while the financial statements according to SAK EMKM consist of a profit and loss statement, balance sheet, statement of changes in equity and notes to financial statements (CALK).
Co-Authors Abas, Muhammad Rizal Ahmad , Ibrahim Ahmad, Muh. Ruslan Akob, Muhammad Amin, Asbi Arief, Syarifuddin Asriati Asriati, Asriati Djaharuddin, Darmawati Haeruddin Haeruddin Haeruddin Harun, Salmah Hendra, Wawan Horas, Erwin HR, Agus Salim Ibrahim Ahmad Ibrahim Ibrahim Ikram, Zul Inriani, Novi Kisman Kisman Nurul Qalbi, Nurul Rahmi Rahmi Rostiaty Yunus Sjahruddin, Herman Sulfati, Andi Syafruddin Syafruddin Syahruddin, Nurul Hermadya Syamsul Alam, Syamsul Tahalua, Imran Wahyuni Yusria Ningsih, Wahyuni Yusria