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REVISITING THE EFFECT OF ORGANIZATIONAL CULTURE AND GCG ON SUSTAINABILITY PERFORMANCE: STRATEGIC POSTURE AS A MODERATING VARIABLE Aabdulrahim, Mohamed Omar; Saraswati, Erwin; Subekti, Imam
The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.3.4

Abstract

Purpose — There are problems that arise and are interesting to analyze the impact of organizational culture, corporate governance on sustainability performance with strategic posture as moderating variable. Design/methodology/approach — For this analysis, the population is all companies listed for Indonesia Stock Exchange Technique sampling in this research is purposive sampling. The data were collected from www.idx.co.id and other relevant sources comprising the company's website for the 2009-2018 period. The data were collected and the technical analysis used is Warp PLS programs. Findings — Based on the analysis and discussion, the results showed that there is a significant effect of organizational culture on sustainability performance, also there is a significant effect of corporate governance on sustainability performance. Practical implications — Strategic posture can be moderating variable in the relationship between organizational culture and corporate governance on sustainability performance. Originality/value — The awareness about the disclosure of sustainability in Indonesia is still low. Furthermore, environmental, societal, cultural, and governance issues are considered essential and integral aspects of company performance. Keywords — Organizational Culture, Corporate Governance, Strategic Posture, Sustainability Performance
Revealing Trader's Sustainability in The Lok Baintan’s Floating Market Sirajudin; Triyuwono, Iwan; Subekti, Imam
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.667

Abstract

Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach. Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and site observation. Some relevant literature was also used to sharpen the maps of findings.  Findings—The result states that Lok Baintan’s floating market is sustainable and supported by religious values. These values became a basic value for traders to survive in. Those traders believe that everything has its own fortune and has been arranged by God. This belief made them keep enlivening and trading along the river in Lok Baintan’s floating market. Practical implications — The belief that God has arranged all beings' fortunes has led traders to give up on the conditions of nature’s environment where they lived. This made them survive and enliven the Lok Baintan’s Floating Market. Originality/value — This paper argues that religious values and beliefs have influenced Banjarese (local people) to keep their simple lives lasting until now.  This is the key to sustainability in the Lok Baintan Floating Market.
Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia Andriyanto, Dicky; Baridwan, Zaki; Subekti, Imam
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13938

Abstract

Studiini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebutStudi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut.
Pengaruh Edukasi Media Booklet Sindrom Geriatri Terhadap Dukungan Sosial Keluarga Lansia Di Wilayah Kelurahan Bareng Kota Malang Hafifa, Risma; Suprajitno; Marsaid; Subekti, Imam
Jurnal Keperawatan Muhammadiyah Vol 9 No 4 (2024): JURNAL KEPERAWATAN MUHAMMADIYAH
Publisher : UNIVERSITAS MUHAMMADIYAH SURABAYA

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Abstract

Objective: To identify the influence of media education booklet geriatric syndrome on the social support of elderly families in the area of Kelurahan Bareng Kota Malang. Methods: The research design uses quasi eksperimental methods with Pre Post Test Design with Two Groups. The sampling method used purposive samplings with 60 respondents divided into two groups. Results: The results showed that rhe average score of social family support before intervention was 44,73 (mid category), while the average score after the intervention was 65,47 (high category), and the results obtained were p value 0,000 (p value 0,000 < a 0,05), meaning that there is a effect of education with geriatric syndrome booklet for increase elderly’s family social support. Conclusion: Education with geriatric syndrome booklet can be used to increase elderly’s family social support.
The Role of Transformative Communication in Creating a Culture of Innovation Gularso, Kurnadi; Subekti, Imam
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.441

Abstract

Background: An organization's survival, growth, and competitive advantage depend on its agility or ability to respond quickly and effectively to changes in its internal and external environment. Creating various innovations, including implementing new systems, strategies, and programs, requires creativity to run effectively. An organizational culture that is accommodative to the changes that occur is needed to make this happen. Many studies on communication and its relationship to organizational culture suggest a reciprocal influence between the two. However, the role of transformative communication carried out by leaders in creating an organizational innovation culture has not been widely studied. A research model was developed to explain the relationship between constructs based on an analysis of the employees of a public company in Indonesia. Aim: This study emphasizes the role of transformative communication as a mediator of transformational leadership in achieving organizational innovation culture in the company implementing a new system. Method: Analysis using structural equation modeling with partial least squares estimation was applied. This research contributes to the application of transformative communication more specifically. Findings: The study's findings indicate that transformative communication plays a significant role in mediating the effects of transformational leadership on the development of an organizational innovation culture. This study concludes with some suggestions for potential future research.
Perbedaan Tekanan Darah Sebelum Dan Sesudah Penerapan Diet Dietary Approaches To Stop Hypertension (DASH) Pada Lansia Hipertensi Yudha, Pramitha; Subekti, Imam; Bachtiar, Arief; Wiyono, Joko; Widodo, Dyah
Jurnal Keperawatan Florence Nightingale Vol 8 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Kesehatan Stella Maris Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52774/jkfn.v8i2.428

Abstract

Hypertension is a non-communicable disease that is a leading cause of morbidity and mortality, especially in the elderly. Diet is a key factor in controlling blood pressure, yet many older adults still do not follow an appropriate diet, including the Dietary Approaches to Stop Hypertension (DASH) diet. This dietary inadequacy contributes to the difficulty of controlling blood pressure in elderly with hypertension. The Objective to determine the difference in blood pressure before and after the implementation of the DASH diet in elderly with hypertension. This study used a quasi-experimental design with a non-equivalent control group approach, involving 30 respondents who were divided into treatment and control groups through total sampling. Respondents were selected based on the criteria of elderly with pre-hypertension, grade 1, and grade 2 hypertension. The independent variable was the DASH diet, while the dependent variable was changes in blood pressure. Data analysis included univariate analysis for respondent characteristics and comparison of blood pressure, as well as bivariate analysis using the Paired T-Test and Mann Whitney Test.The Paired T-Test in the control group was 0.719 for systolic and 0.546 for diastolic. Paired T-Test test in the treatment group 0.000 in systolic and 0.002 in diastolic. Mann-Whitney Test in the control and treatment groups 0.027 in systolic and 0.032 in diastolic. There was a significant difference between systolic and diastolic blood pressure before and after implementing the DASH diet in elderly people with hypertension. The DASH diet is effective as a non-pharmacological intervention in controlling blood pressure. The results of this study recommend that nurses play an active role in providing education, support, and monitoring the implementation of the DASH diet as part of comprehensive nursing care for elderly people with hypertension.
KONSEKUENSI KONSERVATISMA AKUNTANSI: PENERAPAN PSAK 115 SEBAGAI PEGGANTI PSAK 34 Ratna Sari; Imam Subekti
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

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Abstract

Penelitian ini bertujuan untuk menguji peningkatan nilai konservatisma akuntansi dan mengetahui dampak dari penerapan PSAK 115 sebagai pengganti PSAK 34. Objek dari penelitian ini adalah Perusahaan Konstruksi yang terdaftar di Bursa Efek Indonesi (BEI) tahun 2017-2022. Penelitian ini menggunakan metoda uji beda Independent Sample T-Test sebagai alat analisis dengan 16 perusahaan konstruksi di Indonesia sebagai sampel. Pengamatan dilakukan berdasarkan data historis dari tahun 2017-2022 sehingga total observasi sebanyak 96 dengan dua data outlier. Analisis lebih lanjut dilakukan dengan meninjau penelitian terdahulu terkait dengan konsekuensi konservatisma akuntansi. Hasil analisis menunjukkan terdapat peningkatan nilai konservatisma akuntansi namun berdampak negatif bagi manajemen, investor, dan kreditor yakni terkait insentif yang diberikan kepada manajemen semakin menurun, reaksi pasar yang menerima sinyal sebagai berita buruk, ancaman gagal bayar yang diterima kreditor sampai dengan pembubaran perusahaan, dan penurunan arus kas perusahaan atas besarnya biaya politik. Oleh karena itu perlu adanya evaluasi atas kebijakan akuntansi yang diterapkan dan manajemen perlu melakukan peninjauan ulang terkhusus untuk kebijakan kompensasi.
Anggaran Partisipatif, Senjangan Anggaran, Kinerja Aparatur Pemerintah dan Tata Kelola Pemerintahan (Studi pada Pemerintah Daerah Kabupaten Malang) Sylvia Puspitasari, Devy; Djamruhi, Ali; Subekti, Imam
Jurnal Ilmiah Administrasi Publik Vol. 3 No. 1 (2017): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2017.003.01.9

Abstract

This study aims to examine the influence of partisipative budgeting on budgetary slack, the influence of partisipative budgeting and government apparatus performance are moderated by government governance in Regional Government of Malang. The results showed the greater level of budgetary participation, it will decrease budgetary slack, but government governance is not moderate the influence of partisipative budgeting on budgetary slack. The results also showed participative budgeting will increase government apparatus performance, and government governance strengthen the influence partisipative budgeting on government apparatus performance.
Studi Perilaku Kepatuhan Wajib Pajak dalam Membayar Pajak Daerah Wardani, Pramita Sukma; Subekti, Imam; Rosidi, Rosidi
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.02.5

Abstract

The Objective of this research study is to examine the effect of attitude toward tax compliance on compliance pay local tax through the inttention to comply and to examine the effect of trust over government on compliance pay local tax through perception of justice. Data collected from questionnaire and analyzed with PLSbased SEM techniques with software SmartPLS version 2.0. The result of the analysis show both attitude toward tax compliance were found to be significantly on compliance pay local tax through the inttention to comply and the effect of trust over government also have a significant effect on compliance pay local tax through perception of justice.
Outcome of Graves' Disease Patients Treated with Radioactive Iodine Therapy at RSCM: Preliminary Study Nur Rusyda Kuddah; Imam Subekti; Alvita Dewi Siswoyo
‎ InaJEMD - Indonesian Journal of Endocrinology Metabolic and Diabetes Vol. 2 No. 2 (2025): InaJEMD Vol. 2, No. 2
Publisher : PP PERKENI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66266/inajemd.v2i2.57

Abstract

Graves’ disease (GD) constitutes 60-80% of all cases of thyrotoxicosis worldwide, typically managed with anti-thyroid drugs (ATD) as first-line therapy. If a patient failed to achieve remission after 18 months or had an ATD allergy, can continue to choose radioactive iodine (RAI131) as definitive therapy. Research on the use of RAI in GD remains limited in Indonesia, and nuclear medicine facilities are not yet widely distributed. To assess the treatment outcome of fixed-dose RAI131 10 mCi and the contributing factors involved.Methods: This was a retrospective observational study involving 10 GD patients who underwent RAI at RSCM. Secondary data were collected consecutively from medical records. The outcome study was the prevalence of hypothyroidism in the 3rd and/or 6th month following RAI. Serum free T4 and TSHs levels were evaluated at baseline, and at 3, 6, and 12 months post-RAI. Inclusion criteria consisted of GD patients who failed to achieve remission with ATD and subsequently underwent RAI at the Department of Nuclear Medicine, RSCM. At 3 months post-RAI131, 40% of subjects achieved hypothyroidism, 40% had subclinical hyperthyroidism, and 20% reached euthyroid status. At 6 months, 80% of subjects remained with subclinical hyperthyroidism, 10% experienced worsening hyperthyroidism and 10% had developed permanent hypothyroidism. No worsening of Graves’ ophthalmopathy (GO) was observed during the study period. RAI is a safe and effective definitive treatment for GD. Nevertheless, good interdisciplinary collaboration is essential to ensure the successful hypothyroidism achievement as primary therapeutic goals.
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Adelia Novalina Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed Alvita Dewi Siswoyo AM, Lutfirrahman Amalia Khoirun Nisa Ananda Candra Waskita Wijaya Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Diah Ajeng Pertiwi Dicky Andriyanto Dicky Andriyanto Djamruhi, Ali Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiashriel Lundy Lundy Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lenni Saragih Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muhammad Faruq Afifuddin Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nur Rusyda Kuddah NURUL HIDAYAH Nurul Pujiastuti Nurul Pujiastuti ONIZ ULFA PERMATA Pakilaran, Emanuela Yovita Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Rini Adriani Auliana Roekhudin, Roekhudin Rohmawati, Siti Nur Aini Roidah, Lidya Sara Ronasari Mahaji Putri Rosidi Rosidi Rossyana Septyasih Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Salma Safinatunnajah Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO Sutrisno Sutrisno SUTRISNO SUTRISNO Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Sylvia Puspitasari, Devy Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tri Cahyo Sepdianto Tyas, Maria Diah Ciptaning Unti Ludigdo Usama, Leny Nazila Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Wardani, Pramita Sukma Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan