Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi (JPAK) SINERGI: Jurnal Ilmiah Ilmu Manajemen Equity
Wa Ode Musmiarny Nilammadi
UNiversitas Negeri Surabaya
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Concept Of Human Resource Management In The Life Of Business Organizations In The Digital Era Wa Ode Musmiarny Nilammadi; Othy Happy Dharmaning Savitry; Eni Wuryani
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 14 No. 1 (2024): Maret 2024
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v14i1.8358

Abstract

The development of digital technology has brought new challenges in managing human resources in the modern era. The concept of HR management has become the main focus of organizations in facing change. The aim of the research is to analyze the concept of HR management in organizational life in the digital era. This research uses descriptive analysis methods to study related literature and explore an in-depth understanding of HR management concepts. The main findings of this research show that human resources have a significant influence on the lifecycle of business organizations in the digital age. In the digital era, the role of human resources is becoming increasingly important because of digital transformation which influences the way work and interactions within organizations. To build a great business organization in the digital era, companies need to take strategic steps that can optimize human resource potential and respond to rapid changes in the business environment. However, in optimizing the potential of human resources there are challenges that need to be faced. To overcome this, a sustainable approach to human resources (Sustainable HRM) emerged.
Efektifitas Sistem Informasi Akuntansi (SIA) dan Tata Kelola Perusahaan (GCG) Di Indonesia Wa Ode Musmiarny Nilammadi; Eni Wuryani
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v13n1.p12-19

Abstract

This study delves into how Systems for Accounting Information (AIS) influence the implementation of Good Corporate Governance (GCG) within Indonesian companies, set against the backdrop of high-profile financial scandals that have exposed critical flaws in governance practices. The research brings an objective, which is to determine whether an effective AIS can enhance GCG within companies. A quantitative research design was adopted, utilizing a survey-based approach. To gather primary data, questionnaires were disseminated among employees working in accounting departments across Surabaya. Furthermore, the data were processed using measurement model testing techniques and structural model testing with SmartPLS software. From a sequence of research steps, it has indicated that AIS brings an impactful positive influence on GCG. This shows the proof that a well-designed AIS can significantly contribute to improving GCG practices within companies. This research offers value on both academic and practical levels. From an academic perspective, it lays the groundwork for future investigations and deeper exploration on AIS and GCG. Practically, it offers companies the opportunity to enhance the performance of their corporate governance by improving the effectiveness of their AIS.
Corporate Social Responsibility, Koneksi Politik, dan Kompensasi Manajemen Terhadap Penghindaran Pajak: Studi Analisis Meta Wa Ode Musmiarny Nilammadi; Adinda Suci Cahya Ningtyas; Dewi Prastiwi
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji hubungan corporate social responsibility (CSR), koneksi politik, dan kompensasi manajemen terhadap penghindaran pajak serta menyelidiki apakah perbedaan hasil penelitian terdahulu dimoderasi oleh perbedaan pengukuran corporate social responsibility (CSR) dan penghindaran pajak. Teknik analisis meta digunakan dalam penelitian ini untuk mengorganisasikan inkonsistensi hasil penelitian terdahulu serta mengidentifikasi faktor-faktor moderasi  yang mungkin menyebabkan inkonsistensi tersebut. Sampel penelitian ini berjumlah 25 artikel publikasi terindeks Sinta 2 dan 3 untuk selanjutnya dilakukan analisis kuantitatif. Hasil analisis meta menunjukkan bahwa CSR dan kompensasi manajemen berpengaruh positif terhadap penghindaran pajak. Hasil ini menunjukkan bahwa kedua faktor yang diteliti mendukung tindakan penghindaran pajak yang dilakukan oleh perusahan. Sementara itu, koneksi politik berpengaruh negatif terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa perbedaan proksi pengukuran dalam mengukur penghindaran pajak dan CSR akan mempengaruhi hasil akhir penelitian. Penelitian ini diharapkan dapat berkontribusi terhadap studi empiris yang ada dengan memberikan bukti konklusif mengenai CSR, koneksi politik, kompensasi manajemen, dan penghindaran pajak. Kata Kunci: CSR, Koneksi Politik, Kompensasi Manajemen, Tax Avoidance, Analisis Meta.
Co-Authors Adinda Suci Cahya Ningtyas Dewi Prastiwi Eni Wuryani Othy Happy Dharmaning Savitry