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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana AKUNTANSI DEWANTARA Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Adat dan Budaya Indonesia Jurnal Teologi Amreta Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Kepada Masyarakat Widya Mahadi Jurnal Penelitian Terapan Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi E-Jurnal Akuntansi
Eugenius Besli
INSTITUT FILSAFAT DAN TEKNOLOGI KREATIF LEDALERO
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengelolaan Keuangan Wirausaha Gen Z dengan Pendekatan Financial Freedom Eugenius Besli; Gabriella Dua Lege Lora; Charlos Danil; Edeltrudis Ning Tias Tukan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.6804

Abstract

Penelitian ini bertujuan untuk mengetahui penggunaan dan dampak financial freddom dalam sistem pengelolaan keuangan wirausaha Gen Z di Kota Maumere. Pendelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sampel dipiliha menggunakan teknik purposive sampling. Penelitian mewawancarai 19 informan dengan pertanyaan semi terstruktur. Hasil penelitian menunjukkan bahwa bahwa pengelolaan keuangan wirausaha Gen Z belum sepenuhnya berdasarkan pendekatan financial freedom. Tidak ada informan yang membuat catatan keuangan secara detail. Selain itu, tidak ada informan yang pernah membuat anggaran. Pendekatan financial freedom tidak hanya membantu wirausaha gen Z membuat catatan keuangan tetapi mengelola keuangan bisnis secara komprehensif berbasis risiko
Dapatkah R&D Memperkuat Pengaruh Human Capital dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Besli, Eugenius
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15659

Abstract

The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Several studies related to human capital and environmental performance on firm market values ​​show different results. The difference in results make it possible to moderate research and development costs. The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable.
Local Potential Optimization: A SWOT Review Of The Traditional Moke Beverage Industry In Sikka Regency Besli, Eugenius; Peong, Hersanius Kurnia
Jurnal Penelitian Terapan Mahasiswa Vol 2 No 1 (2024): Jurnal Penelitian Terapan Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik eLBajo Commodus

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Abstract

This study aims to analyze the moke cottage industry with the SWOT technique. The research was conducted by in-depth interviews with the main informants of the moke business in Nele and Watu Gong villages, Sikka Regency. The results of the interviews were analyzed using the SWOT technique. The results of the study indicate that the moke cottage industry has the opportnity for being developed mainly due to the support of the availability of raw materials. However, it should be noted that the moke business actor has limited resources so that they failed to analyze various aspects related to the production and marketing of moke. There needs to be a collaborative effort between moke businesses, investors and local governments to develop moke home industry in Sikka Regency.
The Relationship Between Organizational Culture And Employee Performance At The Directorate Of P2humas, DJP Jakarta Peong, Hersanius Kurnia; Besli, Eugenius; Iwan Iswanto, Andy
Jurnal Penelitian Terapan Mahasiswa Vol 2 No 1 (2024): Jurnal Penelitian Terapan Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik eLBajo Commodus

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Abstract

Organizational culture plays an important role in supporting organizational performance to achieve the vision, mission and goals of the organization. Good management is the key to the success of organizations such as the Directorate of Counseling, Services and Public Relations (Dit. P2Humas) of the Directorate General of Taxes (DGT) to achieve good organizational implementation and achieve the set work targets. Therefore, this study aims to review the implementation of organizational culture in developing employee performance at DGT. P2Humas. The method used is descriptive qualitative method, which is descriptive in nature by conducting a study based on theory and previous research, and data collection is carried out using the interview method, and direct observation of employees at DGT. P2Humas. Qualitative data analysis uses the Miles and Hubermans model which consists of data reduction, data presentation, and conclusion drawing/verification. Data validity was tested using triangulation techniques and source triangulation. The results of this study explain that Dit. P2Humas has implemented organizational culture (values of the Ministry of Finance and the Directorate General of Taxes Code of Ethics) well. The practice of this organizational behavior has a positive effect on the development of employee performance which is a reflection of the practice of organizational culture. If the process of internalizing organizational culture into personal culture has been successfully carried out, employees will be integrated with the organization and there will be no obstacles to achieving optimal organizational goals.
Timely and Costly? Exploring the Role of Annual Report Readability in Investment Decision-Making Besli, Eugenius
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p02

Abstract

This study aims to examine the partial effects of timeliness, audit cost, and readability on investment decisions, as well as to test the ability of readability as a moderating variable in the research model. The research sample includes 17 companies listed on the LQ45 index, with data analysis using multiple linear regression. The research model was designed to examine the direct influence of timeliness, audit costs, and readability on investment decisions and to evaluate the role of readability as a quasi-moderator. The results showed that timeliness, audit costs, and readability had a negative influence on investment decisions. In addition, it was found that readability functioned as a moderating variable, so that the level of readability of annual reports could influence the relationship between timeliness and audit fees on investment decisions.
Co-Authors Andy Iwan Iswanto Assan, Arnoldus Yansen Belada Bhoko, Klaudiana Jesika Charlos Danil Da Silva, Gregoriany C.K.D Danil, Charlos Edeltrudis Ning Tias Tukan Gabriella Dua Lege Lora Gregoriany Cesilia Krisphina Dessy Dasilva Hersanius Kurnia Peong K. Sahputra, Thomas Khairunnisa Khairunnisa khairunnisa Lora, Gabriella Dua Lege Losa, Marietha Fitriani Maximus Gepa Parera, Martina Dua Mo’ong Robinson, Jonson Solosumantro, Heribertus Subu, Theresia Bergita Tukan, Edeltrudis Ning Tias