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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Akuntansi Airlangga Journal of Innovation Management Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Pengabdian Teratai Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Manajemen dan Bisnis Jurnal Penelitian dan Pengabdian Masyarakat Journal of Economics and Management Varied Knowledge Journal Jurnal Ekonomi, Manajemen, dan Bisnis PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora Widya Cipta : Jurnal Sekretari dan Manajemen
Dewa Putu Yohanes Agata L. Sandopart
Institut Bisnis Dan Informatika (IBI) Kosgoro 1957
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Between Satisfaction and Suspicion: Minority Shareholders' Lived Experiences of Dividend Policy in Concentrated Ownership Firms Sandopart, Dewa Putu Yohanes Agata L.
Varied Knowledge Journal Vol. 1 No. 3: Varied Knowledge Journal, February 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v1i3.193

Abstract

This study aims to explore the lived experiences of minority shareholders regarding dividend policy in companies with concentrated ownership. Departing from previous studies dominated by quantitative-positivistic approaches, this research employs interpretative phenomenological analysis to capture the subjective meanings behind dividend policy outcomes. Through in-depth interviews with six minority shareholders in Indonesian public companies, this study identifies four superordinate themes, including the ambivalence of dividend reception, where high dividends raise concerns of long-term expropriation while low dividends trigger suspicions of tunneling, organized resignation as a dominant coping strategy through exit and the development of information networks, limited voice reflected in the perception of the General Meeting of Shareholders as a formal ritual without substantive impact, and a universal trust deficit in which suspicions of expropriation are shared across participants. This study contributes to the corporate governance literature by presenting an emic perspective that has been largely overlooked and by extending the application of interpretative phenomenological analysis into the field of finance and corporate governance.
Psychological Accounting of Managers in Allocating Training and Development Budget: An Organizational Ethnography Sandopart, Dewa Putu Yohanes Agata L.
Varied Knowledge Journal Vol. 2 No. 2: Varied Knowledge Journal, November 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v2i2.194

Abstract

This study explores the practice of psychological accounting among managers in allocating training and development budgets, focusing on how managers subjectively and politically justify or reject training budgets beyond mere Return on Investment (ROI) considerations. Using an organizational ethnography approach at PT Manufaktur Nusantara (pseudonym) over six months, this research involved participant observation of 23 budget meeting sessions, in-depth interviews with 18 participants (32 interviews), and analysis of 47 internal documents. The findings reveal several main patterns, including a systematic difference in the mental categorization of training budgets between finance managers, who categorize them as discretionary expenses, and HR or line managers, who categorize them as strategic investments, which violates the fungibility assumption in neoclassical economics, the use of loss framing strategies that achieved a higher approval rate compared to gain framing, confirming the loss aversion principle, the influence of sunk cost fallacy in decisions to continue training programs, and the dominant role of personal relationships and informal negotiations in budget discussions. The novelty of this research lies in revealing that psychological accounting in organizations is multidimensional, socially constructed, and varies by functional position. This study contributes to extending mental accounting theory from the individual to the organizational level and provides practical implications for designing budgeting systems that consider behavioral factors.
Co-Authors Abdulah, Budiman Achmad Fauzi Afriyanti Tri Mulianingsih Agnes Tiwan Andani Andrianto, Usman Dedeh Dedeh, Dedeh Delila Rambe, Delila Dinda Nur Septia Dwi Sidik Permana Dyah Puji Astuti Elina Anglaini Fairuzzaman Fairuzzaman Hapsari, Denintha Dwi Imam Santoso Indra Setiawan Mariani Febriyanti Juman Muhammad Adjie Adha Muhammad Aldi Firmansyah Muhammad Arya Dewanahalim Nabila Syahda Pramesti Noerlina Anggraeni Nurjanah Nurjanah Obing Zaid Sobir Putri Kardella Utami Putri Novia Rini Ruseno, Ndaru Ruswiati, Ruswiati Saiza Almaieda Siti Hajar Karepesina Suryaningsih, Fina Syandy Pramudya Ajitama Widjanarko Widjanarko, Widjanarko