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All Journal Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Annals of Human Resource Management Research Moneter : Jurnal Keuangan dan Perbankan Tematik: Jurnal Konten Pendidikan Matematika ⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities
Setiawan, Ainur Rahim
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mathematics Mechanical Engineering Social Sciences

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Research and Development in Accounting Science with a Qualitative Approach Methodology Susilo, Tri Achmad Budi; Setiawan, Ainur Rahim; Sinaga, S. Bungaran; Irianti, Rosi; Moch. Dicky Riza; Ira Puspitasari
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/2544t390

Abstract

The purpose of writing this article is to describe and deepen the study of qualitative interpretive accounting with various schools of thought, describe the advantages and limitations of interpretive accounting research and show the low level of qualitative interpretive research compared to quantitative research in Indonesia. The method used in this research is to use a qualitative approach with secondary data methods, namely through literature studies obtained from journals or articles that support. Positive/qualitative and interpretative/qualitative research models are complementary research models, there is no dichotomy between the two. The relationship between accounting and sociology and the continuous development of society is strong enough to underline the need to develop interpretative/qualitative research in accounting. The identification of research methods using solipsism, phenomenology, hermeneutics, ethnographic methodology, and symbolic interactionism is based on the ontological and epistemological assumptions of the research, for researchers to determine the most suitable method. So that qualitative research does not become a complement in the development of accounting science, it becomes a paradigm choice in developing research.
The Role of Entrepreneurial Leadership in Strengthening the Influence of Religiosity on Employee Performance Setiawan, Ainur Rahim; Khalilah Daud Isaac Makhmut; Solikhin, Muhamad; Widjaja, Ratna A Marhaenita; Selan, Sarlotha; Adianto, Shochib
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 2 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/zv7qej96

Abstract

This study discusses the influence of religiosity on employee performance, considering the role of entrepreneurial leadership as a mediating variable. In the modern era, the development of technology and health systems increasingly impacts the quality of hospital services, which depend on the performance of human resources. One factor that can influence employee performance is religiosity, which is believed to enhance positive work behavior and quality service. However, the results of studies related to the connection between religiosity and employee performance are still inconsistent, with some showing significant effects and others showing no significant effects. In this article, entrepreneurial leadership is viewed as a factor that can strengthen the influence of religiosity on employee performance. This type of leadership emphasizes innovative decision-making, employee empowerment, and the development of organizational cultures that support high performance. Using the Structural Equation Modeling (SEM) approach, this study is expected to provide further understanding of how religiosity and entrepreneurial leadership are interrelated and influence employee performance, particularly in the healthcare sector. The findings of this study are expected to contribute to human resource management in hospitals and other sectors that require performance improvement through the management of religious values and innovative leadership.
The Influence of Compensation on Organizational Citizenship Behavior: The Mediating Role of Work Motivation Setiawan, Ainur Rahim; Wahyuni, Aria Dian Tri; Widjaja, Ratna A Marhaenita; Irianti, Rosi; Kuswandono, Andi
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 2 No. 1 (2025)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/vz8t6293

Abstract

This study aims to examine the effect of compensation on Organizational Citizenship Behavior (OCB), with work motivation as a mediating variable. Using a quantitative explanatory research approach, data were collected from 120 permanent employees of a logistics company through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings show that compensation has a positive and significant effect on both work motivation and OCB. Furthermore, work motivation also significantly influences OCB and mediates the relationship between compensation and OCB. These results suggest that fair and competitive compensation not only directly encourages employees to exhibit extra-role behaviors, but also indirectly enhances OCB by increasing work motivation. This study emphasizes the importance of integrating compensation strategies with psychological factors such as motivation to foster a more engaged and committed workforce. The research contributes both theoretically and practically to human resource management by highlighting motivation as a critical link in the compensation OCB relationship.
Co-Authors Abd. Syakur Adianto, Shochib Aria Dian Tri Wahyuni Fulgentius Danardana Murwani Ira Puspitasari Irianti, Rosi Isaac Mahkmut, Khalilah Daud Kusumojanto, Djoko Dwi Kuswandono, Andi Makhmut, Khalilah Daud Isaac Manune, Sarti Anjelika Moch. Dicky Riza Selan, Sarlotha Sinaga, S. Bungaran Siti Fatimah Solikhin, Muhamad Susilo, Tri Achmad Budi Widjaja, Ratna A Marhaenita