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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Manajemen dan Kewirausahaan (JMDK) SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi dan Bisnis Economics and Digital Business Review International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Jurnal Ilmu Sosial dan Humaniora Business Management Research
Pujangga Abdillah, Pujangga
Accounting Department, University Of Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Mediating Role of Organizational Justice: Examining the Effect of Transformational Leadership on Citizenship Behavior Kusairi; Nanang A S; Pujangga Abdillah; Siti Syazwani Zulkuple
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 1 (2025): June (2025)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i1.15517

Abstract

In the healthcare sector, leadership plays a vital role in shaping employee attitudes and behaviors. Organizational citizenship behavior (OCB) is essential for maintaining effective healthcare services, and understanding its driving factors is crucial for hospital management. The aim of this study is to investigate how organizational justice mediates the impact of transformational leadership on the citizenship behavior of nurses. There are 210 questionnaire papers were distributed to nurses who had worked at the Hospital X in Tuban, Indonesia, for more than a year in order to collect the data. A total of 205 completed questionnaires were returned by nurses who had worked for more than a year. According to this study, transformational leadershiprganizational justice as well as OCB. Furthermore, organizational justice is a crucial predictor in enhancing citizenship behavior of nurses. The relationship between transformative leadership and OCB can be mediated by organizational justice, as anticipated. This study suggests the leaders constantly motivate nurses to attach importance to the team and organization and encourage organizational justice because they who show OCB many times tend to be inspired by motivating leadership and feel that leaders have made a fair decision and treated them fairly.
SIMULACRA IN SUSTAINABILITY ACCOUNTING: A DECONSTRUCTIVE OF CORPORATE ENVIRONMENTAL REPORTS AS HYPERREALITY Pujangga Abdillah; Lilik Purwanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1439

Abstract

This study investigates how accounting and financial reporting practices are utilized by companies as instruments to build a positive corporate image and secure legitimacy from stakeholders. The research uses a content analysis of the retirement reports of six mining and energy companies in Indonesia. The interpretation of these findings is based on Jean Baudrillard's theory of simulacra. The results reveal that while 96.8 percent of positive sustainability issues were reported, only 30.5 percent of negative issues appeared in the coverage, indicating significant continuity in the presentation of information. From a Baudrillardian perspective, the retirement reports produced by these companies embody four levels of simulacra, suggesting that management accounting plays a central role in shaping these simulacratic representations. Sustainability report deconstruction must be designed and directed to realize sustainable business or sustainable corporation. Narratives related to negative news, not just positive news that should be disclosed.
Co-Authors Adi Suprayitno ARIF RAHMAN Cindy Getah Trisna June Citra Sarasmitha Gunawan, Szabyna Regytha Aura Kusairi Lilik Purwanti Nanang A S Ria Mennita Saman Saman Sihwahjoeni, Sihwahjoeni Siti Syazwani Zulkuple Suprapti Suprapti Szabyna Regytha Aura Gunawan Szabyna Regytha x Regytha Aura Gunawan Yahya, Raihan Fahrisal