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Research and Development in Accounting Science with a Qualitative Approach Methodology Susilo, Tri Achmad Budi; Setiawan, Ainur Rahim; Sinaga, S. Bungaran; Irianti, Rosi; Moch. Dicky Riza; Ira Puspitasari
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/2544t390

Abstract

The purpose of writing this article is to describe and deepen the study of qualitative interpretive accounting with various schools of thought, describe the advantages and limitations of interpretive accounting research and show the low level of qualitative interpretive research compared to quantitative research in Indonesia. The method used in this research is to use a qualitative approach with secondary data methods, namely through literature studies obtained from journals or articles that support. Positive/qualitative and interpretative/qualitative research models are complementary research models, there is no dichotomy between the two. The relationship between accounting and sociology and the continuous development of society is strong enough to underline the need to develop interpretative/qualitative research in accounting. The identification of research methods using solipsism, phenomenology, hermeneutics, ethnographic methodology, and symbolic interactionism is based on the ontological and epistemological assumptions of the research, for researchers to determine the most suitable method. So that qualitative research does not become a complement in the development of accounting science, it becomes a paradigm choice in developing research.
The Influence of Compensation on Organizational Citizenship Behavior: The Mediating Role of Work Motivation Setiawan, Ainur Rahim; Wahyuni, Aria Dian Tri; Widjaja, Ratna A Marhaenita; Irianti, Rosi; Kuswandono, Andi
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 2 No. 1 (2025)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/vz8t6293

Abstract

This study aims to examine the effect of compensation on Organizational Citizenship Behavior (OCB), with work motivation as a mediating variable. Using a quantitative explanatory research approach, data were collected from 120 permanent employees of a logistics company through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings show that compensation has a positive and significant effect on both work motivation and OCB. Furthermore, work motivation also significantly influences OCB and mediates the relationship between compensation and OCB. These results suggest that fair and competitive compensation not only directly encourages employees to exhibit extra-role behaviors, but also indirectly enhances OCB by increasing work motivation. This study emphasizes the importance of integrating compensation strategies with psychological factors such as motivation to foster a more engaged and committed workforce. The research contributes both theoretically and practically to human resource management by highlighting motivation as a critical link in the compensation OCB relationship.