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PERANAN AKUNTAN PUBLIK DAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVITAS REKSA DANA Viona Wijaya
Bina Ekonomi Vol. 11 No. 1 (2007)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.222 KB) | DOI: 10.26593/be.v11i1.676.%p

Abstract

Potencies  and characteristics  of Mutual Fund in the  future will be expanded.  Data and statistic about mutual fund  has shown increase  rate. It will always continue with economical  development, and especially  in capital market development. So,  public-accounting's role  for mutual funds activities will increase,  and Financial Accounting Standard which related to mutual  fund will be very  important  to understand.
URGENSI PERUBAHAN DEFINISI PEMBAJAKAN PADA REZIM PELINDUNGAN HAK CIPTA DIGITAL DI INDONESIA Kamila, Deasy; Permata, Rika Ratna; Wijaya, Viona
Legislatif VOLUME 7 NOMOR 2 2024
Publisher : UKM Lembaga Penalaran dan Penulisan Karya Ilmiah Fakultas Hukum Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jl.v7i2.35104

Abstract

Technological developments have brought changes in various sectors of life, including copyright protection. The presence of subscription-based streaming platforms has changed the way individuals enjoy digital creative works. Along with the rapid pace of technological development, a new phenomenon in digital copyright infringement activities has emerged, namely the illegal sale of subscription-based streaming platform accounts. This research aims to examine the need for revising provisions regarding digital copyright protection, especially the definition of piracy. The research method used is normative legal research through offline and online document studies, using qualitative descriptive data analysis methods to obtain explanatory conclusions. Based on the research results, it was found that the current legal framework for protecting digital copyright cannot protect creators and copyright license holders from the illegal sale of streaming accounts. The access structure in subscription-based streaming platforms has substantially changed how copyrighted content is enjoyed and how piracy can be conducted. Based on this, the author concludes that it is necessary to change the definition of piracy within the scope of copyright protection by adding the element of 'illegal access' so that copyright protection in the digital era can be carried out optimally.
PENGARUH BUDAYA KLAN TERHADAP KETERIKATAN KERJA PADA GENERASI MILENIAL DENGAN KEPEMILIKAN PSIKOLOGIS SEBAGAI MEDIATOR Wijaya, Viona; Kurniawan, Jimmy Ellya
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11368

Abstract

Millennials (22 – 42 years old) are beginning to dominate the world of work and fill in important positions on various companies in 10 – 15 years to come, making them an important asset for Indonesia especially in the demographic bonus period. However, a high number of turnover cases and the lack of work engagement in Millennials can potentially be a disadvantage for companies as well as the national economic growth of Indonesia. One of the external factors proved to effect work engagement is organizational culture, especially clan culture. The purpose of this study is to understand how psychological ownership as internal factor can mediate the effect of clan culture towards work engagement in Millennials. This is a quantitative and correlational research, which involves data collection using questionnaire to 275 respondents. Data analysis technique used for mediation data is causal steps and Sobel test. The result shows a significant effect of clan culture towards work engagement in Millennials with psychological ownership as mediator, be it direct (ß=0.805, p