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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Ani Setyowati
Semarang University
Economics, Econometrics & Finance

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Implementasi Akuntansi Pertanggungjawaban sebagai Pengendalian Biaya di Perusahaan Jasa Ketenagalistrikan di Jawa Tengah Ani Setyowati; Guruh Mulia Widayat; Novianto Noegroho
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10917

Abstract

This research aims to explore responsibility accounting as a tool used to control financial results in companies. Cost control as an element of accountability accounting is believed to be an important strategy in holding leaders accountable for their performance in the company. The focus of the research was carried out at service companies operating in the electricity sector. The findings show that service companies as companies that prioritize customer satisfaction still need control in the field of financing to increase profitability as an accountability for the performance of managers in the company
Insentif: Upaya Pembentuk Budaya Organisasi Shinta Eka Kartika; Ani Setyowati; Nisa Novia Avien Christy; Guruh Mulia Widayat
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14802

Abstract

This study aims to explore more broadly the concept of incentives as work motivation, with its interconnectedness with the social aspects underlying their formation. Understanding incentives as rewards as a means of increasing work enthusiasm, incentives also shape work culture in organizations. Just as organizational culture for service companies is the foundation for regulating consistent service behavior, the research was conducted in an electricity service organization focused on the city of Semarang. This study used a qualitative approach. Data collection was conducted through interviews, field observations, and documenting several important notes to strengthen the findings in the field. The results of this research indicate that incentives are not merely triggers for organizational members to work more actively to improve performance. They can also be a broader aspect of enhancing social networks, such as increasing cooperation among organizational members and improving communication between leaders and their members, or between members of the organization. Incentives as a cooperation enhancer are believed to enhance relationships within the organization. Meanwhile, communication through incentives is believed to convey emotions and specific intentions between organizational members.
Co-Authors Guruh Mulia Widayat Guruh Mulia Widayat Nisa Novia Avien Christy Novianto Noegroho Shinta Eka Kartika