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IMPLIKASI PSAK 68 AKIBAT DAMPAK COVID-19 TERHADAP PERUSAHAAN SEKTOR PERBANKAN DI INDONESIA Aurelia, Amarsya; Ramadhan, Ryan; Reyhan, Erris; Putri, Ruthfina
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.165

Abstract

The global Covid-19 outbreak coincided with the release of financial accounts in 2019. Fair value was one of the consequences. The price that would be obtained to transfer an asset or liability in an orderly transaction between market players, as defined by PSAK 68, is fair value. The goal of this research is to find out which companies have a direct impact on PSAK 68 and how companies generate financial reports in line with the Covid-19 situation. This method of research employs qualitative research methods. This type of qualitative research is descriptive in nature and tends to utilize analysis. In this study, document studies are used to examine the financial statements of banking organizations in Indonesia in 2020. According to the findings of this study, PSAK 68 is used in the financial statements of 11 out of 33 banking companies. The Covid-19 pandemic's uncertainty has a significant impact on the disclosure of assessments and inputs, as well as the sensitivity of the assessment to changes in businesses while compiling financial statements.
KOMPAK: MEMBANGUNLOYALITAS KARYAWN COFFE SHOP LINGKAR MELALUI GAYA KEPEMIMPINAN,MOTIVASI KERJA DAN LINGKUNGAN KERJA ramadhan, ryan; Heri Saputra, Ian Febryan; Sukuno Putra, Febrianur Ibnu Fitroh; Purwatiningsih, Aris Puji; Wardhani, Masitha Fahmi; Aqmala, Diana; Ulfa, Adilla Kustya
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4780

Abstract

Abstrak. Tingginya tingkat turnover di Coffee Shop Lingkar mengindikasikan rendahnya loyalitas karyawan yang diduga dipengaruhi oleh gaya kepemimpinan, motivasi kerja, dan lingkungan kerja. Penelitian ini bertujuan menganalisis pengaruh ketiga faktor tersebut terhadap loyalitas karyawan menggunakan pendekatan kuantitatif melalui penyebaran kuesioner berskala Likert kepada 36 responden yang ditentukan dengan teknik sensus. Data dianalisis menggunakan regresi linear berganda melalui IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa gaya kepemimpinan, motivasi kerja, dan lingkungan kerja berpengaruh positif dan signifikan terhadap loyalitas karyawan, di mana motivasi kerja merupakan variabel yang paling dominan. Temuan ini menegaskan perlunya peningkatan motivasi karyawan, penerapan gaya kepemimpinan partisipatif, serta penciptaan lingkungan kerja yang kondusif untuk memperkuat loyalitas karyawan di Coffee Shop Lingkar.Kata Kunci: Loyalitas Karyawan, Gaya Kepemimpinan, Motivasi Kerja, Lingkungan Kerja