Claim Missing Document
Check
Articles

Found 25 Documents
Search

Pengaruh Komitmen Organisasional Dan Budaya Organisasi Terhadap Organizational Citizenship Behaviour Yunita - Christy; Sinta - Setiana; Puput - Cintia
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1085

Abstract

The key to success in a change is my source of human being as an initiator and agent of continuous change, the formation of a process and culture that together enhance the ability of organizational change.Organizational Citizenship Behavior (OCB) is able to increase the effectiveness and success of the organization in the long term. OCB is a positive behavior of people in the organization, which is expressed in the form ofwillingness to be conscious and voluntary to work beyond the tasks that should be. In the world of work, a person's commitment to an organization or company is often an important issue. The commitment of all individuals in the organization or often referred to as organizational commitment can provide more value to the company in achieving its goals. Organizational effectiveness can also be enhanced by creating a culture that will lead to the achievement of organizational goals (Ismail, 2008). The population in this study is a Private Bank in Bandung. The sample in this study are employees who work in private banks. The statistical method used in this study is multiple regression.Research results show that organizational commitment influences organizational citizenship behavior, organizational culture influences organizational citizenship behavior and organizational commitment and organizational culture influence organizational citizenship behaviour. Keywords: Organizational Commitment, Organizational Culture, Organizational Citizenship Behaviour
Facing the Industrial Revolution 4.0 Era Through 360-Degree Leadership Education for Accounting Students Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The era of the Industrial Revolution 4.0 causes new challenges that require accountants to develop their skills continuously, including leadership skills (Biro Kerjasama dan Komunikasi Publik Kemenristekdikti, 2018). In connection with the development of leadership skills in the accounting profession, this research aims to examine the influence of 360-degree-based Leadership Education on accounting students' perceptions of the ideal leadership concept and its characteristics. This research also examines the differences in perceptions of accounting students regarding leadership and leadership characteristics before and after receiving their leadership education program. The unit of analysis for this research is accounting students who have taken 360-degree based leadership education and were students who have been researched respondents in the previous year when they had not taken this. This research used the Purposive Sampling method with a sample size of 92 people. The research hypothesis was tested by The Comparative Test and the Simple Linear Regression method. The results of this study indicate that 360-Degree Based Leadership Education influences students' perceptions of leadership and its ideal characteristics. This study also indicates that students' perceptionsregarding the concept and characteristics of ideal leadership have been changed after participated in this Leadership Education. Keywords: The 360-Degree Based Leadership Education, Leadership, Perception, Leadership Characteristics, and Student of Accounting Program
Contribution of Lecturers Attributes in Distance Education Accounting Science in Higher Education Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Aura Regia Crystalin
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8285

Abstract

Abstract Purpose - This study aimed to investigate the impact of lecturer personal attributes (APD) on the relationship between Distance Learning/Distance Education (PJJ) and Accounting learning effectiveness (EPA) in higher education. The uniqueness of the study was the collection of primary data over a year into the pandemic (2021), with the expectation that APD would be more favorable and homogeneous compared to data collected in 2020. Design/methodology/approach - The sample comprised 353 accounting studentsexperiencing PJJ from a campus equipped with a Learning Management System (LMS), selected using Purposive Sampling method. Furthermore, the hypotheses were tested using Moderated Regression Analysis (MRA). Findings - The results showed that PJJ had a significantly positive effect on EPA in higher education, while lecturers APD did not strengthen the influence of PJJ on EPA.Research limitations/implications – But interestingly this research found that personal attributes of lecturers (APD) were identified as an independent variable influencing EPA. Keywords: Lecturers Personal Attributes, Distance Education, Accounting, and Higher Education
PENGEMBANGAN POTENSI BUMDES SIRNAJAYA DALAM PENYEDIAAN FASILITAS POM BENSIN MINI BAGI WARGA DESA SEBAGAI WUJUD DESA YANG MANDIRI DAN SEJAHTERA Christy, Yunita; Joni, .; Setiana, Sinta; Natalia, Maria; Monalisa, Yani; Lisa, Imelda; Pranata, Ilham
Jurnal Dinamika Pengabdian Vol. 6 No. 2 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 2 MEI 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i2.12511

Abstract

ABSTRAK Pengabdian masyarakat ini bertujuan untuk mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Sirnajaya, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat dalam penyediaan fasilitas pom bensin mini. Agar semua itu dapat tercapai, maka kami sebagai tim pengabdi membantu dengan cara pengembangan kualitas SDM dengan memberikan pelatihan, mentoring dan rekomendasi. Pelatihan yang dilakukan adalah dalam hal literasi keuangan, rekomendasi yang diberikan adalah dalam bentuk sistem/prosedur usaha pom bensin mini dan pembuatan laporan keuangan. Pelatihan diberikan kepada beberapa orang pengurus BUMDes dan merupakan kerjasama dengan Yayasan Beruang Cerdas Indonesia. Melalui cara ini diharapkan BUMDes Sirnajaya dapat menjadi desa yang mandiri dan sejahtera. Kata kunci: BUMDes Sirnajaya, pengembangan potensi, penyediaan fasilitas pom bensin mini, desa mandiri dan sejahtera.   ABSTRACT This community service aims to develop the potential of Village-Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java in providing mini gas station facilities. In order for all of that to be achieved, we as a service team help by developing the quality of human resources by providing training, mentoring and recommendations. The training carried out is in terms of financial literacy, the recommendations given are in the form of a mini gas station business system / procedure and the preparation of financial reports. The training was given to several BUMDes administrators and was a collaboration with the Indonesian Smart Bear Foundation. Through this method, it is hoped that the Sirnajaya BUMDES can become an independent and prosperous village. Keywords: BUMDes Sirnajaya, potential development, provision of mini gas station facilities, independent and prosperous villages.
Pre Analysis of Personal and Professional Factors Affecting Accounting Students’ Career Interest in Public Accountant: Personal and Professional Factors Setiana, Sinta; Wijaya, I Nyoman Agus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3718

Abstract

The Public Accountant profession in Indonesia faces a shortage of professionals, necessitating an understanding of factors influencing students’ career interest. This study aims to examine the effect of personal factors, measured as the Conventional personality type, and professional factors, including labor market considerations and social values, on final-year accounting students’ interest in becoming public accountants. A quantitative approach was employed, using a questionnaire distributed to 60 final-year students at an Indonesian university. Data were analyzed using multiple linear regression to test the individual and combined effects of personal and professional factors. The findings reveal that personal factors have a significant positive effect on interest, while professional factors exhibit a significant negative effect, possibly due to perceived work pressure. Together, these factors explain 99.2 percent of the variance in interest, indicating a robust model. The study concludes that personal factors strongly drive interest in Public Accountant, whereas professional factors deter it, highlighting the need for universities to use personality assessments in career counseling and for firms to address negative perceptions to attract talent. Future research should explore broader samples and additional factors to enhance career interest.