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Accounting Applications in the Implementation of Entrepreneurs' Financial Management in Indonesia Susilo, Tri Achmad Budi; Susyadi, Susyadi; Widjaja, Ratna A Marhaenita; Yuliadi, Praptop; Meranti, Inud Danis Ikhwan; Sailau, Ana Roza Widiamay
⁠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/p12g9841

Abstract

This article aims to describe technological advances in the field of accounting that are implemented using applications. Accounting comes from a foreign language, Accounting, which means to calculate or account. Accounting is used in various business activities as a basis for preparing information and making decisions for business. The research method used in this research is a descriptive qualitative approach with secondary data methods mainly through literature studies obtained from journals or supporting articles, as well as various news that are aligned with the needs of the article. There are 5 forms of companies in their objectives and performance: Production companies, trading companies, service companies, sole proprietorships and partnership companies. In the development of technology, especially applications in the field of accounting, this article reviews 12 accounting applications, including: Accounting Software Recommendations: MASERP by MAS Software, Jurnal, Accurate, Zahir, Hashmicro, EPICOR, SAP Business One, Oracle ERP Cloud Microsoft Dynamics AX, Xero, QuickBooks and FreshBooks.
The Role of Entrepreneurial Leadership in Strengthening the Influence of Religiosity on Employee Performance Setiawan, Ainur Rahim; Khalilah Daud Isaac Makhmut; Solikhin, Muhamad; Widjaja, Ratna A Marhaenita; Selan, Sarlotha; Adianto, Shochib
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 2 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/zv7qej96

Abstract

This study discusses the influence of religiosity on employee performance, considering the role of entrepreneurial leadership as a mediating variable. In the modern era, the development of technology and health systems increasingly impacts the quality of hospital services, which depend on the performance of human resources. One factor that can influence employee performance is religiosity, which is believed to enhance positive work behavior and quality service. However, the results of studies related to the connection between religiosity and employee performance are still inconsistent, with some showing significant effects and others showing no significant effects. In this article, entrepreneurial leadership is viewed as a factor that can strengthen the influence of religiosity on employee performance. This type of leadership emphasizes innovative decision-making, employee empowerment, and the development of organizational cultures that support high performance. Using the Structural Equation Modeling (SEM) approach, this study is expected to provide further understanding of how religiosity and entrepreneurial leadership are interrelated and influence employee performance, particularly in the healthcare sector. The findings of this study are expected to contribute to human resource management in hospitals and other sectors that require performance improvement through the management of religious values and innovative leadership.
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.