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All Journal Jurnal Akuntansi AKUNESA Dinasti International Journal of Digital Business Management Bubungan Tinggi: Jurnal Pengabdian Masyarakat
Ruli Bestari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PREVENSI BUDGETARY SLACK SEBAGAI DAMPAK TEORI AGENSI DENGAN METODE REFRAMING KOMUNIKASI NEURO LINGUISTIK PROGRAM (NLP) Bestari, Ruli
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Budgeting is the most important thing to do in Corporation as a design guideline work in the future. Participative Budgeting is one of the budget common method which is almost done over the world. Participative budgeting can be authority delegation from superiors to subordinates, of course subordinates can participate in their corporate budgeting. However, participative budgeting often misused by subordinates just as good performance assessment from superiors that tend to make budgetary slack behavior. Budgetary slack happen caused by different of interest between superiors and subordinates,common called agency theory.Deviant behavior like Budgetary slack can be recovered with sisthematic pattern communication of both. Reframing of Neuro Linguistic Program can be good solution to change from deviant behavior be better behavior with rearrange sentence in communication to their self or others. Reframing helps communication disturbances from superiors to subordinates which is not good to be more attractive and motivative, so that it can make better atmosphere seems like trust,closer and solid teamwork of both which can prevent Budgetary Slack behavior.Key Feature : Budgetary slack, Neuro Linguistic Program, Budgeting,Reframing
MOTIVATION ANALYSIS OF CROWDFUNDING DONATION BASED DISCLOSURE Bestari, Ruli; Rahadian, Yan
Dinasti International Journal of Digital Business Management Vol. 1 No. 2 (2020): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.519 KB) | DOI: 10.31933/dijdbm.v1i2.158

Abstract

This study aimed to understand the degree of accountability related to disclosure of online donation crowdfunding report and provide some recommendation for adequate disclosure of crowdfunding online donation from stakeholder. This study is motivated by the fact that cyber scam of online donation increased and absence spesific regulation about donation crowdfunding from regulator to mitigate. Signaling theory and stakeholder theory are applied in this study. Two different approaches to asses motivation of online donation crowdfunding disclosure, such as the self enlightened interest consider as ethical business and genuine accountability as mandatory business. Kitabisa.com choosen as single unit analysis for this study. This study employ mixed method with content and thematic analysis processed by Nvivo 12 pro. It is found that self enlightened interest still dominant and play important role in Kitabisa.com disclosure report. Recommendations for disclosure from donors to answer where is their money go such as campaign detail description, publication or clarification, campaign detail financial report, time limit for disclose campaign report, recap or plan for funding utilization, interaction between donors and campaigner and add visual document to reduce assymetri information and strength stakeholder engagement
Financial Management Strategies for Business Actors as an Effort to Improve Performance and Competitiveness Fauziyyah, Nurul; Ersyafdi, Ilham Ramadhan; Bestari, Ruli; Aryani, Habsyah Fitri; Ahmadi, Lusiana Putri; Prabowo, Muhammad Aras
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i1.11681

Abstract

Implementing this community service activity aims to answer the needs of MSMEs in the era of the global crisis known as COVID-19. This activity aims to provide practical knowledge and experience regarding financial management, implementing accounting, and other related matters, such as creating basic financial reports for MSMEs. The target participants of this activity are micro, small and medium enterprises, students, and the general public who want to increase their knowledge and insight regarding financial management strategies for business actors. The total number of participants who attended this agenda was 116 from various groups such as business people, professionals, students, and others. The method for implementing this activity is to use a PAR approach in the form of a national seminar through a virtual meeting which presents two resource persons from associations, practitioners and business actors so that they can provide various perspectives and knowledge that can provide future provisions for (potential) business actors. It is hoped that this activity can be a solution for business actors affected by COVID-19 or prospective business actors so that they become more alert and anticipatory in unpredictable economic conditions with high volatility.
Co-Authors Ahmadi, Lusiana Putri Aryani, Habsyah Fitri Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Muhammad Aras Prabowo Rahadian, Yan