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Laporan Keuangan “Personal” Berdasarkan SAK EMKM dalam Kacamata Petani Layly Dwi Rohmatunnisa'
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.138

Abstract

The purpose of this research is dig up information about the practice and how the understanding of farmers that in case it also works as a trader of fertilizer semi- organic about the recording of financial businesses farmer after a given training management and finance by a team of Program Partnership People who do by one of the lecturers at the State University in Indonesia. Analysis of the behavior of personal finance at farmer and trader of fertilizer and its relationship with the difference output reports finances that they produce. With Hermeneutic Intensionalism, this study concludes that there are different personal finance behaviors among farmers. The first considers that financial reporting is very difficult and only for macro entities. Second , financial reports are considered to be troublesome so that the recording process is only wishful thinking. Meaning that the third was reported finances only be incidental, by thus making of statements finance if dibutukan alone .
Leadership and Teamwork in Building Organizational Employee Performance Layly Dwi Rohmatunnisa'
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.211

Abstract

Human resources are resources used to mobilize and synergize other resources to achieve organizational goals. Human capital management can be done through employee performance appraisal or performance appraisal. Employee performance appraisal is the process of planning, organizing, supervising, controlling and assessing performance. The role of superiors also affects employee performance. The leadership spirit possessed by superiors will also direct where employees will step towards organizational goals. In addition to the leadership spirit of superiors, another thing that has a role in employee performance is the work team (teamwork) in an organization. This study uses a type of qualitative descriptive research. The results of this study found that leadership is a cooperative "compass", which explains that leadership is a guide for everything so that things appear clear. The leader must be able to provide an example to his members/employees, because the leader is a role model for his subordinates, can set a good example, be honest, fair, disciplined, comply with all the rules and regulations that have been set . While teamwork is the soul in employee performance. Teamwork lives in employee performance, which makes employee performance continue to grow and develop in accordance with the goals of the cooperative. Besides being supported by good leadership, teamwork is also very instrumental in employee growth and development.