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Setyowati, Ani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Reveal of Organizational Culture in Big Data-Based Organizations Setyowati, Ani; Widyakto, Adhi; Hanifah, Risti Ulfi
Management Analysis Journal Vol 10 No 4 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i4.50934

Abstract

The key success of an organization's business cannot be separated from the culture that develops in organization. Therefore, organizational culture as a set of values and rules plays very important to build organizational identity. Organizational culture can be designed through the technology which applied in the organization, because technology can be shaped the organizational structure. The purpose of this study is to reveal how far the organizational culture in an organization based on big data technology are formed. This analyzed uses the phenomenological method, focused in electric power services company, precisely at PT. Serkolinas. Data analysis was obtained through field observations and a number of unstructured interviews with a number of eight informants. The results showed that organizational culture can be formed through the technology applied in the organization. Technology as a suggestion in facilitating activities to encourage the perception and behavior of organizational members into a new symbol expressed in daily activities to support of organizational goals..
IMPLEMENTATION OF PSAK 69 ON SHEEP BIOLOGICAL ASSET AGRICULTURAL PRODUCTS (CASE STUDY AT KUNDORI FARM, BUGEN, SEMARANG) Setyowati, Ani; Kartika, Shinta Eka; Widayat, Guruh Mulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.269-277

Abstract

This research aims to explore how accounting is treated for assets related to the biological activities of livestock businesses. The next aim of this research is to explore the management of sheep's biological assets as an agricultural product in relation to its activities as a cultivation tool for producing agricultural products or as a means of generating income that can be resold for its use. PSAK 69 is a regulation approved by the Financial Accounting Standards Board since 2018. PSAK 69 regulates that biological assets or agricultural products are recognized when they meet several of the same criteria as the asset recognition criteria. Assets are measured at initial recognition and at the end of each financial reporting period at fair value less costs to sell. The research was conducted at the Kundori farm which is located in the Bugen area, Semarang. The research method uses descriptive qualitative methods. The results of research conducted during field observations show that the application of PSAK 69 to the transformation activities of sheep biological assets at Kundori Farm has not been carried out inclusively due to limited knowledge of livestock managers in presenting financial reports in accordance with PSAK 69. In addition, animals are cultivated to produce agricultural products. and sell as additional income.
Clan Culture dalam Organisasi: Studi Fenomenologi di Organisasi Jasa Ketenagalistrikan di Jawa Tengah Setyowati, Ani; Permanasari, Rusdiana
Jurnal Manajemen Dayasaing Vol. 26 No. 1 (2024): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v26i1.2518

Abstract

Organizational success cannot be separated from the work culture that develops in the organization. Clan culture is a culture that thrives in a work environment with a communicative and collaborative emphasis. Clan culture prioritizes deliberation for consensus because it prioritizes communication with family closeness or people who are closer. However, not all Clan cultures can be applied in all organizations such as in companies that are on an international scale. Because international-level companies prioritize the nature of professionalism and expertise in their field. The focus of the research was carried out in organizations engaged in electricity services in Central Java. The research method uses the phenomenological method. To obtain research results, researchers dig up information through interviews and observations at research locations. The interviews were conducted using a semi-structured method and succeeded in interviewing a number of 8 informants in several regional offices in Central Java. The results of the study show that the organizational character of the Clan culture approach reflects organizational members who are innovative, collaborative, and close in terms of communication so as to be able to support the creation of organizational goals.
FAIR VALUE AND COST APPROACHES IN ACCRETION ACCRETION OF SHEEP BIOLOGICAL ASSETS (CASE STUDY AT KENDAL OPEN PRIVATE FARM) Setyowati, Ani; Permanasari, Rusdiana; Amalia, Naini Rizka; Soekaemi, Solichoel
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.65-70

Abstract

The purpose of this study is to analyze and describe the measurement of the biological assets of sheep using the fair value and cost approach in accordance with the concept of accretion to the measurement of biological assets contained in PSAK 69. PSAK 69 which refers to IAS 41 emphasizes that biological assets are measured fairly and if the difference included in profit or loss in the financial statements. However, in the context of the application of commodity agribusiness in Indonesia, discrepancies are still found, therefore more studies are needed to discuss the application of PSAK 69 to agricultural commodities in Indonesia, especially in sheep farming. The focus of the research was carried out at the Kendal Open Prison Farm. The research method is a qualitative descriptive research by obtaining data through interviews and observation at the research location. The results are the recognition of the biological assets of sheep using the fair value approach is less relevant than the cost approach in agribusiness commodities in Indonesia during the transformation of the development of biological assets.
Co-Authors Amalia, Naini Rizka Didit Haryadi Haerofiatna Hanifah, Risti Ulfi Kartika, Shinta Eka Permanasari, Rusdiana Rozi, Achmad Soekaemi, Solichoel Wahid Sumarjo Widayat, Guruh Mulia Widyakto, Adhi