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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi Bisnis Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Theodorus Radja Ludji, Theodorus Radja
Alumni Prodi Akuntansi, FEB Universitas Katolik Soegijapranata Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENERAPAN SKEMA INSENTIF BERBASIS TOURNAMENT DAN QUOTA TERHADAP KINERJA INDIVIDU DENGAN FAKTOR TASK ATTRACTIVENESS SEBAGAI VARIABEL MODERASI Ludji, Theodorus Radja; Murniati, Monika Palupi
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

This study reports the comprehensive result of a laboratory experiment where subjects performed a problem-solving task under two types of incentive schemes; tournament and quota. Additionally, all subjects evaluated attractiveness of the task that they are perceived prior to learning how they would be compensated during the experiment. Data are collected through 2 x 2 between-subject experiment which treatment are given to incentive schemes and task attractiveness variables. Data of this experiment were analyzed with various statistical instruments such as T-Test and ANOVA. The result shown a difference in between-subject average individual performance for each incentive scheme applied in this experiment regarding of task attractiveness factor, thus proved that task attractiveness factor has causing main effect to individual performance. Furthermore, it is shown that when the task was initially perceived as being attractive, subjects under tournament incentive scheme will outperform subjects under quota incentive scheme. Conversely, when the task was initially perceived as being unattractive, subjects under quota incentive scheme will outperform subjects under tournament incentive scheme in terms of individual performance. Keywords: individual
Pengaruh Karakteristik Dewan Terhadap Kualitas Pelaporan Keberlanjutan Perusahaan di Industri Sumber Daya Alam di Bursa Efek Indonesia Noor, William Wahyu Wicaksono Ramadhanta; Kurniadi, Nicholas; Gunawan, Vania Pradipta; Ludji, Theodorus Radja
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 13 No. 1 (2024): Nominal April 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.64021

Abstract

ABSTRACTThe natural resource industry is known for its environmental issues, making it needs to establish legitimacy. Sustainability reports can be a tool for companies in this industry to communicate their sustainability efforts and gain legitimacy. This study aims to examine the influence of board characteristics on the quality of sustainability reporting. Content analysis techniques and multiple regression with fixed effect models were used to analyze 92 publicly listed companies from the natural resources industry in Indonesia in 2016-2021 as samples. Results of this study show that the independence of the board of commissioners has a negative effect on the quality of sustainability reporting. On the other hand, the accounting and/or financial experience of the board of directors has a positive impact on sustainability reporting quality. Therefore, investors should not appoint board members merely for complying with regulations, but rather appoint members who have proper experience that can effectively support the company's sustainability initiatives.Keywords: Natural resources, Legitimacy, Sustainability report, Board CharacteristicsABSTRAKIndustri sumber daya alam identik dengan isu lingkungan, sehingga perlu menetapkan legitimasinya. Laporan keberlanjutan dapat menjadi sarana bagi perusahaan di industri ini untuk mengkomunikasikan usaha keberlanjutan mereka serta memperoleh legitimasi. Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan terhadap kualitas pelaporan keberlanjutan. Teknik content analysis dan regresi berganda model fixed effect digunakan untuk menganalisis 92 perusahaan terbuka di industri sumber daya alam di Indonesia pada tahun 2016-2021 sebagai sampel. Hasil penelitian menunjukkan bahwa independensi dewan komisaris berpengaruh negatif terhadap kualitas pelaporan keberlanjutan. Di sisi lain, pengalaman akuntansi dan/atau keuangan dewan direksi berpengaruh positif terhadap kualitas pelaporan keberlanjutan. Oleh sebab itu, investor sebaiknya tidak mengangkat anggota dewan hanya sekedar untuk memenuhi regulasi, namun perlu mengangkat anggota yang mempunyai pengalaman memadai yang dapat secara efektif mendukung inisiatif keberlanjutan perusahaan.Kata Kunci: Sumber daya alam, Legitimasi, Laporan keberlanjutan, Karakteristik dewan 
Pendampingan Pengembangan Usaha Kicimpring Dua Putra Kurniawan, Edbert; Jennifer, Thio; Sugiharto, Phoebe Aurelia; Gunawan, Erick Nathanel; Revanza, Figo; Farres, Syahreza Nurirly; Jonathan, Alfred; Ludji, Theodorus Radja
Journal Pemberdayaan Masyarakat Indonesia Vol 7 No 1 (2025): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.7.1.67-74

Abstract

Kicimpring brand Dua Putra is a snack food MSME (Micro, Small, and Medium Enterprise) originating from Sindangjawa Village that sells kicimpring. The problem encountered at Dua Putra is the lack of certification for the household food industry, which results in suboptimal distribution. Additionally, there are errors in the writing on the packaging label, which could lead to violations of statutory regulations. Furthermore, the partners experience a shortage of raw materials and lack structured financial records to help measure sales. The aim of the prepared program is to address these partner issues and also elevate the class of Dua Putra MSMEs. Through this activity, the accompanying team succeeded in addressing the main problems and increasing the efficiency of the work program, from marketing and operational perspectives to financial aspects.
Co-Authors Farres, Syahreza Nurirly Gunawan, Erick Nathanel Jennifer, Thio Jonathan, Alfred Kurniadi, Nicholas Kurniawan, Edbert Monika Palupi Murniati, Monika Palupi Noor, William Wahyu Wicaksono Ramadhanta Revanza, Figo Sugiharto, Phoebe Aurelia Vania Pradipta Gunawan