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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Indonesian Journal of Innovation Studies Electronic Journal of Education, Social Economics and Technology Jurnal Manajerial dan Bisnis Tanjungpinang Journal of Authentic Research
Jagad, Daniel Jaya
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DAMPAK COVID-19 PADA PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK 8) Sufanda, Zerry; Zurman, Zurman; Uli, Desti Monika; Jagad, Daniel Jaya
Manajerial dan Bisnis Tanjungpinang Vol 6 No 1 (2023): Jurnal Manajerial dan Bisnis Tanjungpinang vol 6 no 1 2023
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v6i1.2381

Abstract

Pada PSAK 8 peristiwa setelah periode pelaporan, dalam hal ini pihak perusahaan bisa melakukan penyesuaian atau dikenal dengan, adjusting events yaitu kejadian sebagai adanya keadaan pada periode akhir terhadap pelaporan, non-adjusting events atau dikenal dengar peristiwa. non penyesuaian yaitu menelaan kejadiaan setelah periode pelaporan. Kasus pertama COVID-19 di Indonesia pertama kali dijumpai pada 2 Maret 2020, Sehingga pada kasus ini tidak bisa digunakan untuk laporan keuangan perusahaan periode 31 Desember 2019, namun hal ini memungkinkan pada pelaporan Q1. Maka dari itu, laporan keuangan pada 31 Desember 2019 , pihak perusahaan tidak dapat melakukan laporan penyesuaian terhadap Pandemi. Tetapi Pihak perusahaan dapat menimbang kembali data yang relevan seta reliable dari keadaan yang ada diperusahaan. Jadi ketika force major terjadi dan berlangsung disuatu negara atau wilayah maka memiliki dampak terhadap kegiatan keuangan entitas. Para penggerak bisnis sebaiknya dapat menggambar strategi atau cara agar perusahaan tetap mengudara. Kalangan pengusaha tentu saja harus tahu tentang bagaimana kondisi kuangan perusahaan dan bagaimana pelaporan keuangan tersebut. Tentu saja hal ini diperlukan kebijakan dalam menyesuaikan standar pelaporan akuntansi keuangan yang berlaku.
Employee Readiness in the AI Era: The Role of Digital Literacy, Adaptive Competence, and Training with Organizational Support as a Moderating Variable Jagad, Daniel Jaya
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.963

Abstract

The rapid advancement of artificial intelligence (AI) and digital transformation has redefined the demands of the modern workplace, requiring employees to develop the readiness to adapt to continuous technological change. This study aims to examine the influence of digital literacy, adaptive competence, and training on employee readiness, with organizational support acting as a moderating variable. Using a quantitative approach and explanatory research design, data were collected through a structured questionnaire distributed to 96 employees of a technology-integrated organization in Makassar. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results reveal that training and organizational support have a significant positive effect on employee readiness. Furthermore, the interaction between training and organizational support strengthens this relationship, highlighting the importance of strategic synergy between individual capacity development and institutional support. However, digital literacy and adaptive competence did not show significant direct effects on employee readiness. Notably, the interaction between adaptive competence and organizational support showed a negative moderating effect, while the interaction between digital literacy and organizational support was statistically insignificant. These findings suggest that employee readiness in the AI era is best supported through future-oriented training programs and enabling organizational environments. Organizations are advised to align digital literacy development with practical needs, foster adaptive behavior without excessive control, and implement structured yet flexible support systems. A holistic approach integrating technical training, psychological preparedness, and contextual organizational support is key to building resilient and agile workforces in the face of technological disruption.
Analisis Kebijakan Penempatan Jabatan Struktural Organisasi PT. Kanitra Mitra Jayautama, Tenggarong Kalimantan Timur Jagad, Daniel Jaya; Mujahid , Mujahid
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i2.57649

Abstract

This study aims to analyze the structural position placement policy at PT. Kanitra Mitra Jayautama (KAMAJU), Tenggarong, East Kalimantan, and identify the supporting and inhibiting factors in its implementation. This research employs a qualitative descriptive and phenomenological approach, focusing on the experiences, perceptions, and opinions of key informants, including human resource management, other staff members, and employees involved in the decision-making process of position placement. The primary data collection methods include in-depth interviews with nine key informants at various levels and direct observations of the placement process. Additional data were gathered from company documents, annual reports, and previous studies. Informants were selected using purposive sampling, encompassing HR managers, supervisors, and employees affected by the placement policy. The data were analyzed qualitatively through transcription, repeated readings, coding, theme identification, and data interpretation. The study found that the position placement policy at PT. KAMAJU is based on the merit system principle, which includes qualification, competence, and performance. However, its implementation has not been fully effective. In terms of qualification, the company has established indicators such as educational background, work experience, and technical competencies as the basis for placement. However, in practice, this policy has not been consistently applied, leading to mismatches between positions and employee competencies. Regarding competence, the company uses Mechanical Grading as part of its internal assessment. However, this process remains highly subjective and does not adequately emphasize soft skills such as leadership and communication. In terms of performance, although some companies use Key Performance Indicators (KPIs) for evaluations, their implementation at PT. KAMAJU is inconsistent. It was observed that some high-performing employees were not promoted, while lower-performing employees received promotions, indicating that promotion decisions were not entirely merit-based.
Financial Technology as a Strengthening Factor in Shaping Financial Behavior: Teknologi Keuangan sebagai Faktor Penguat dalam Pembentukan Perilaku Keuangan Kusumawati, Rahayu; Ginting, Medeilia Bernike Br; Jagad, Daniel Jaya
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1805

Abstract

Background: Financial management in the digital era has shifted significantly due to the rapid adoption of digital financial services and technologies. Specific background: Despite increased financial inclusion in Indonesia, financial literacy remains low, leading to inconsistent financial behavior across demographic groups. Knowledge gap: Previous studies have rarely examined the comprehensive moderating role of financial technology in the relationship among financial literacy, lifestyle, financial inclusion, and financial behavior within the general public. Aims: This study aims to analyze the relationship between financial literacy, lifestyle, and financial inclusion with financial behavior, and to examine how financial technology moderates these relationships. Results: Using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with 96 respondents, results indicate that financial literacy, financial technology, and lifestyle significantly shape financial behavior, while financial inclusion does not. Financial technology strengthens the relationship between financial literacy and financial inclusion with financial behavior but not with lifestyle. Novelty: The study identifies the dual moderating role of financial technology in linking literacy and inclusion to responsible financial practices. Implications: These findings emphasize the need for integrated financial education and digital literacy programs to promote smarter and more sustainable financial management in the digital economy. Highlights Financial literacy and technology jointly shape responsible financial behavior Financial inclusion alone does not ensure improved financial management Financial technology strengthens the link between knowledge and financial discipline Keywords Financial Literacy, Financial Technology, Lifestyle, Financial Inclusion, Financial Behavior
The Influence of Financial Inclusion and Financial Technology on the Intention to Use Online Loans with Financial Behavior as a Mediating Variable Kusumawati, Rahayu; Jagad, Daniel Jaya; Ginting, Medeilia Bernike Br
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/8arkyp88

Abstract

This study aims to analyze the effect of financial inclusion and financial technology (fintech) on the intention to use online loans with financial behavior as a mediating variable. The background of this research is based on the phenomenon of the increasing use of online loan services in society, particularly in the Jakarta area, which on the one hand provides easier access to finance but on the other hand poses financial risks if not balanced with healthy financial behavior. This research employed a quantitative approach with a total of 96 respondents who were users of online loan services, determined using Cochran’s formula. Data were collected through questionnaires and analyzed using multiple linear regression and mediation testing with Hayes PROCESS Macro. The results show that financial inclusion has a positive and significant effect on both financial behavior and the intention to use online loans, while financial technology does not have a significant effect either on financial behavior or intention. Furthermore, financial behavior is proven to have a significant effect on the intention to use online loans. The mediation test indicates that financial behavior does not mediate the relationship between financial inclusion and the intention to use online loans but fully mediates the relationship between financial technology and the intention to use online loans. These findings emphasize that financial behavior is a dominant factor that needs to be strengthened in order for the use of online loans to provide optimal benefits. This study aims to analyze the effect of financial inclusion and financial technology (fintech) on the intention to use online loans with financial behavior as a mediating variable. The background of this research is based on the phenomenon of the increasing use of online loan services in society, particularly in the Jakarta area, which on the one hand provides easier access to finance but on the other hand poses financial risks if not balanced with healthy financial behavior. This research employed a quantitative approach with a total of 96 respondents who were users of online loan services, determined using Cochran’s formula. Data were collected through questionnaires and analyzed using multiple linear regression and mediation testing with Hayes PROCESS Macro. The results show that financial inclusion has a positive and significant effect on both financial behavior and the intention to use online loans, while financial technology does not have a significant effect either on financial behavior or intention. Furthermore, financial behavior is proven to have a significant effect on the intention to use online loans. The mediation test indicates that financial behavior does not mediate the relationship between financial inclusion and the intention to use online loans but fully mediates the relationship between financial technology and the intention to use online loans. These findings emphasize that financial behavior is a dominant factor that needs to be strengthened in order for the use of online loans to provide optimal benefits.
Co-Authors Desti Monika Uli Ginting, Medeilia Bernike Br Mujahid , Mujahid Rahayu Kusumawati, Rahayu Sufanda, Zerry zurman, zurman