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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen
Maria Anastasia
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
Economics, Econometrics & Finance Social Sciences

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Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility Pada PT. Tarungin Bina Mitra Maria Anastasia; Sriyunia Anizar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.986

Abstract

The purpose of this study was to determine the application of Corporate Social Responsibility (CSR) accounting at PT. Tarungin Bina Mitra, Binuang District, Tapin Regency which has been and should have been based on Law Number 40 of 2007. The method used is a qualitative analysis approach with a descriptive type. Research with qualitative analysis is research that has quality information that is disclosed in reasonable conditions or for what it is. The results showed that the implementation of corporate social responsibility was carried out by PT. Tarungin Bina Mitra, Binuang District, Tapin Regency so far, it can be seen in the financial statements in its accounting period that there is no specific application of accountability to the community (CSR), so far this company has only issued operational and general expenses for the benefit of company management such as routine activities. Breaking the fast, incidental donations, and national holiday activities that proposals, while for targeted CSR activities, is in accordance with the request of the directly affected community (people who live close to the company's location). Companies should set aside the burden of funds for social and environmental responsibility programs for the community that are useful for the good name/image of the company itself and can report its social and environmental responsibility programs in financial statements.
Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Sriyunia Anizar; Maria Anastasia; Adi Rahman; Jaya Bahwi Yanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1366

Abstract

The purpose of this study is to examine the effect of gender equality on the quality of financial statements as a proxy for the auditor's opinion. This research is a quantitative associative study with units of analysis of audited financial statements and independent auditor reports issued by KAP. This study used secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection used a purposive sampling method. The results of the study show that the board of committees and the board of directors have no influence on the quality of financial reports. The gender equality variable represented by the audit committee board is proven to have no effect on the quality of the financial statements as a proxy for the auditor's opinion. This means that the availability or unavailability of women on the audit committee board does not affect the opinion that will be issued by the auditor. The gender equality variable represented by the board of directors has proven to have no effect on the quality of the financial statements as proxied by the auditor's opinion. This means that the availability or unavailability of women on the board of directors does not affect the opinion that will be issued by the auditor.
Task Clarity, Work Motivation, and Employee Performance: Evidence from the Mediating Role of Work Stress Maria Anastasia; Jumriaty Jusman
Jurnal Ilmu Manajemen Vol. 15 No. 2 (2026): Jurnal Ilmu Manajemen (On Progress)
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i2.1598

Abstract

This study aims to examine the effects of task clarity and work motivation on employee performance, with work stress serving as a mediating variable, using the perspective of the Job Demands–Resources (JD-R) Theory. The research adopts a quantitative explanatory design and involves all 31 employees of the Martapura City Subdistrict Office as the research sample, applying a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that task clarity has a significant effect on work stress but does not directly influence employee performance. Work motivation is found to have a positive and significant effect on both work stress and employee performance. Furthermore, work stress has a positive and significant effect on employee performance, indicating that manageable levels of stress may function as a challenge stressor that enhances performance. The indirect effect analysis reveals that work stress significantly mediates the relationship between task clarity and employee performance, while its mediating role in the relationship between work motivation and performance is marginally significant. These findings suggest that employee performance is not solely determined by structural and motivational factors but is strongly influenced by psychological mechanisms, particularly work stress. From a theoretical perspective, this study strengthens the JD-R Theory by demonstrating that job and personal resources often affect performance indirectly through stress-related processes. Practically, the results highlight the importance of managing work stress optimally when improving task clarity and work motivation, especially in public sector organizations.
Co-Authors Adi Rahman Anizar, Sriyunia Jaya Bahwi Yanti Jumriaty Jusman