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<![CDATA[TEORI STEWARDSHIP: TINJAUAN KONSEP DAN IMPLIKASINYA PADA AKUNTABILITAS ORGANISASI SEKTOR PUBLIK ]]>
<![CDATA[OKTAVIANUS PASOLORAN]]>;
<![CDATA[FIRDAUS ABDUL RAHMAN]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 3 No 2 (2001): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v3i2.518
<![CDATA[Dalam menghadapi permasalahan pemulihan perekonomian dan ancaman kelangsungan hidup perusahaan-perusahaan dalam masa krisis ekonomi yang dialami oleh Indonesia, maka untuk segera bangkit dari krisis, para pelaku bisnis harus mengubah cara mereka dalam mengelola bisnis. Disamping itu meunculnya era globalisasi dimana pasar akan semakin kompetitif, maka perubahan yang fundamental dalam penerapan corporate governance mutlak dilakukan. Seperti yang sudah dikemukakan di muka bahwa salah satu elemen dari corporate governance adalah meliputi struktur dan proses yang digunakan untuk mengarahkan dan mengelola bisnis dan kegiatan perusahaan ke arah peningkatan pertimbuhan bisnis dan akuntabilitas perusahaan. Adanya perbedaan kepentingan antara prinsipal dan agen, yang masing-masing ingin memaksimalkan utilitas menjadi pemicu timbulnya pendekatan baru yang mampu mengurangi kerugian-keugian yang diakibatkan oleh perbedaan kepentingan tersebut. Teori stewardship merupakan salah satu pandangan baru tentang cara mengelola organisasi dan personel-personel yang terkait didalamnya. Konsep kebersamaan (collectivity), kemitraan, pemberdayaan (empowerment), dan saling percaya dan pelayanan adalah konsep-konsep yang dikembangkan dalam pendekatan ini. Membentuk sikap yang mengarahkan pada teori stewardship sebagai salah satu pendekatan dalam pengelolaan organisasi diharapkan dapat mengatasi isu-isu yang berhubungan dengan corporate governance dan good corporate governance.]]>
<![CDATA[PERAN MEDIASI JOB RELATED TENSION PADA HUBUNGAN WORK FAMILY CONFLICT AND FAMILY WORK CONFLICT ]]>
<![CDATA[Bernadetta Wiwik Wahyuningsih]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Oktavianus Pasoloran]]>
<![CDATA[ AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v1i01.46
<![CDATA[This study aims to examine the effect of mediation job related tension on work family conflict and family work conflict. Job performance can increase due to job related tension, family work conflict dan work family conflict. Population of this study is the treasure of expenditure in the region of Makassar. The sample of this study is the treasurer of expenditure who working on the technical implementation/unit of work on Kantor Pelayanan Perbendaharaan Negara Makassar I. Data were collected using survey on 160 responden. This study indicates that job related tension variables in mediating the relationship between work family conflict against job performance is type No Mediation, it can be concluded that work family conflict does not have an indirect effect on job performance or in other words job related tension variables fail to function as intervening variables that mediate the influence of work family conflict on job performance. Then the job related tension variables that mediate the relationship between family work conflict with job performance is a type of full mediation. So it can be concluded that job related tension variables have an indirect effect on job performance.]]>
<![CDATA[PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 ]]>
<![CDATA[Monica Pratiwi Lukas]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Robert Jao]]>
<![CDATA[ AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v1i01.47
<![CDATA[This research aims to examine the influence of value added capital employed, value added human capital, structural capital value added and relation capital value added on firm value. The population used in this research are all banking companies listed on the Indonesia Stock Exchange with the research period 2014-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 21 companies were selected to used being sample. The method of analysis used double linear regression analysis. The result show that value added capital employed has positive correlation and significant effect on firm value. The research also found that value added human capital, structural capital value added, and value added relation capital has positive correlation but no significant effect on firm value. First implications from this research is the company can survive from competitive business competition to sustainability of the company. Second implications from this reseacrh is investors better invest on the company which focus on resources based view.]]>
<![CDATA[PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL ]]>
<![CDATA[Lenny Kawandy]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v2i01.57
<![CDATA[This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.]]>
<![CDATA[PENGARUH VOLATILITAS ARUS KAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PERATAAN LABA ]]>
<![CDATA[Norbertus Domentris Bouk]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ AJAR Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v3i01.106
<![CDATA[This research aims to test 1) the influence of cash flow volatility to income smoothing, 2) the influence of cash flow volatility to firm value, 3) the influence of leverage to income smoothing, 4) the influence of leverage to firm value, 5) the influence of income smoothing to firm value, 6) the effect of volatility cash flow toward firm value and income smoothing as intervening variable, 7) the effect of leverage toward firm value and income smoothing as intervening variable. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample were selected using purposive sampling method. The number of sample resulted from this method are 139 companies. The result of empirical examination using path analysis gives result that 1) cash flow volatility has positive and significant relationship to the income smoothing, 2) cash flow volatility has positive and significant relationship to the firm value, 3) leverage has negative and significant relationship to income smoothing, 4) leverage has negative and significant relationship to the firm value 5) income smoothing has positive and unsignificant to firm value. In addition, using Sobel test, the result shows that income smoothing hasn’t play a role in mediating cash flow volatility and leverage toward firm value.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN EFISIENSI STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Felicia Wuisan]]>;
<![CDATA[Excel Limbunan]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Cherly Thanamal]]>
<![CDATA[ AJAR Vol 4 No 02 (2021): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v4i02.201
<![CDATA[This study aims to examine the influence of ownership structure on firm value mediated by efficiency capital structure. This research uses pecking order theory, agency theory, and stakeholder theory. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2016-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical method used are path analysis and sobel test. The results showed that the efficiency of capital structure can fully mediate the effect of ownership structure on firm value.]]>
<![CDATA[MODEL AKUNTABILITAS KEUANGAN GEREJA TORAJA: STUDI INTERPRETIF FENOMENOLOGI ]]>
<![CDATA[Ratu Resti]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Oktavianus Pasoloran]]>
<![CDATA[ SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i01.182
<![CDATA[Financial accountability of religious organizations is a new phenomenon demanded by stakeholders. This study aims to reveal the financial accountability of a religious organization, namely the Toraja Church. Data were collected through in-depth interviews, observation and documentation. The object of this research is the Toraja Church of Imanuel Mandetek congregation and selects the pastor, treasurer, and verification division as key informants. The results of the study found that financial accountability in the Toraja JIM church was not fully realized. The meaning of financial accountability in the church is interpreted as a form of financial governance with the demand for the involvement of the congregation in realizing the vision of the organization, but on the other hand, financial accountability built by the principle of transparency is not sufficient. Transparency of financial budgets has not been implemented. The financial statement information submitted is still very simple and is not accompanied by an adequate budgeting process. Thus the accountability that is carried out has not been able to meet the expectations of the Church stakeholders as part of the services provided.]]>
<![CDATA[QUO VADIS AKUNTAN DALAM ERA REVOLUSI INDUSTRI 4.0 ]]>
<![CDATA[Rista Upa Tikurante]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Sita Yubelina Sabandar]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 2 No 1 (2020): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v2i1.91
<![CDATA[Tujuan penelitian adalah untuk memahami kesiapan profesi akuntan dan mengetahui peluang dan tantangan profesi akuntan dalam revolusi industri 4.0. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan teknik pengumpulan data wawancara dengan akuntan publik, akuntan profesional dan akuntan pendidik. Hasil penelitian ini menunjukkan bahwa revolusi industri 4.0 menuntut profesi akuntan untuk menyesuaikan dengan perkembangan teknologi informasi. Peranan akuntan saat ini tak lagi terbatas pada book-keeping. Namun, mencakup pengendalian internal, memberikan analisa informasi bagi manajemen, terutama terkait strategi-strategi keuangan perusahaan. Akuntan harus mampu bertransformasi ke teknologi informasi karena dalam revolusi industri 4.0 penggunaan teknologi semakin meningkat. Selain itu, akuntan harus membekali diri dengan aspek-aspek yang non-accounting, supaya mempunyai keunggulan selain aspek keuangan.akuntan]]>
<![CDATA[Development Model for the Balo' Toraja Savings and Loans Cooperative (KSP Balo'ta): Building a Core Value Based on the 'Balo'ta' Philosophy in Organizational Management ]]>
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Ade Lisa Matasik]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v11i1.345
<![CDATA[This study aims to build a development model for KSP Balo'ta based on the philosophy of “Balo'ta” as a guide in building core values into strengths that “animate” all aspects of good co-operative governance of KSP Balo'ta. This research offers the potential to understand the philosophy of “balo'ta” which is expected to play a role in value-based communication and management. Cooperatives are organizations that have the potential and great possibility to drive social change. In facing economic difficulties, cooperatives are an option to utilize existing productive resources in the face of economic instability and efforts to improve people's welfare. The Balo'ta Savings and Loan Cooperative (KSP) is one of the pillars of the economy, especially in Toraja (Tana Toraja and North Toraja). Membership-based characteristics of KSP Balo'ta indicate that strength must be built “from the inside”. Besides that, collegiate leadership demands the same values among all organizational components. One important aspect is building the basic values or virtues of cooperatives (co-operative core values) as the foundation. The results of this study indicate that the process of inheritance and internalization of values can be built based on history, the meaning attached to the word "balo" and culture (tongkonan and alang). For cooperatives that are aware of the importance of co-operative values, the values that exist and are believed to be the norms that apply in the organization will be stated explicitly and used as guidelines for all individual behavior in KSP Balo'ta.]]>
<![CDATA[KNOWLEDGE IMPROVEMENT: THE PERSPECTIVE OF CREDIT UNION SAUAN SIBARRUNG (CUSS) TANA TORAJA ]]>
<![CDATA[Yohanny Yenny Salurerung]]>;
<![CDATA[Marselinus Asri]]>;
<![CDATA[Oktavianus Pasoloran]]>
<![CDATA[ SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i01.427
<![CDATA[The aim of research is to test the effect of Knowledge Improvement on Corperate Performance. Using respondent data at Credit Union Sauan Sibarrung with method data collection through questionnaire for 2020 period found results study about the influence of Knowledge Improvement. Knowledge Improvement effect in a manner positive and significant on Cooperative Performance. So this means diverse and continuous education and training provided to stakeholders, then will performance also increases credit union cooperative. Participation Member influential in a manner significant on Cooperative Performance. This mean the more good participation member to cooperative, then will the more good performance too cooperative There is influence significant between Knowledge Improvement and Participation Member in a manner together to the Cooperative Performance Credit Union seen F test results can seen from score Fcount on the ANOVA table Then could make conclusion, that the more sustainable education and training to member regarding its importance cooperate and the benefits that will obtained by members, by automatic participation member will increases, then will live influence performance cooperative.]]>
