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All Journal Baileo: Jurnal Sosial Humaniora Jurnal Akuntansi, Perpajakan dan Auditing
Puspitasari, Nurma
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Good Corporate Governance dan Financial Distress Terhadap Pengungkapan Laporan Keberlanjutan Puspitasari, Nurma; Prihatni, Rida; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.04

Abstract

The purpose of this study is to ascertain how audit committee size, board of directors size, independent commissioner size, and financial distress affect the disclosure of sustainability reports. The companies in the infrastructure sector listed on the IDX between 2020 and 2022 are the subject of this study. Purposive sampling was utilized in this study to choose the sample according to predetermined standards. The panel regression approach is used to process the data. The findings indicated that the size of the audit committee significantly impacted sustainability report disclosure, the size of the board of directors had no bearing on sustainability report disclosure, the size of independent commissioners significantly impacted sustainability report disclosure, and financial distress had no bearing on sustainability report disclosure. The study's findings suggest that businesses should disclose more about sustainability because the topic will be brought up more and more in the future.
Communication, Motivation, and Exemplarity: Building Performance Effectiveness Through a Family-Oriented Leadership Style Puspitasari, Nurma; Ayustia, Rissa
Baileo: Jurnal Sosial Humaniora Vol 2 No 2 (2025): January 2025
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol2iss2pp130-141

Abstract

This study explores the influence of family-oriented leadership on employee performance effectiveness at the National Amil Zakat Institution of Membangun Keluarga Utama (LAZ MKU) in Yogyakarta. Employing a qualitative approach, data were collected through in-depth interviews, direct observation, and document analysis, with triangulation of sources used for validation. The findings reveal that family-oriented leadership—marked by transparent communication, participative decision-making, exemplary behavior, and motivational strategies rooted in familial values—significantly enhances employee performance. A structured evaluation system based on Key Performance Indicators (KPIs) supports continuous performance monitoring and development. The implementation of this leadership model has resulted in employees demonstrating high discipline, strong initiative, and consistent achievement of performance targets. Notably, the study identifies a sense of ownership, solidarity, and commitment among staff as key outcomes of the applied leadership approach. The novelty of this research lies in its integration of a culturally grounded, family-oriented leadership framework within a non-profit organizational setting—an area underexplored in management literature. The study contributes to the advancement of social sciences and humanities by emphasizing the role of local values in shaping effective organizational leadership. It recommends leadership development programs, digital communication enhancements, and reward system implementation as strategic steps for non-profit organizations aiming to adopt similar models.
Co-Authors Ayustia, Rissa Muhammad Yusuf Rida Prihatni