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This Author published in this journals
All Journal ⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities ⁠International Journal of Asian Pacific Community Service
Kuswandono, Andi
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice

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Accounting Paradigm from a Sociological Study Perspective Susilo, Tri Achmad Budi; Hidayat, Taufiq; Tjahjono, Dwi; Kuswandono, Andi; Sjachriatin, Elia; Revia, Tria
⁠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: 10.71131/2s8hdj13

Abstract

This article aims to provide a conventional understanding of accounting, descriptions related to functionalism and positivist, sociological perspectives or scientific paradigms as well as relevant philosophical foundations underlying conventional understanding. This study seeks to explore the differences in several sociological perspectives that develop in studying or conducting studies on accounting as a direct impact of differences in sociological perspectives of the organization. The methodology used in this study is qualitative with secondary data methods mainly through bibliometric research obtained from journals or supporting articles. Accounting is a multiparadigm subject and accounting studies are currently in transition. The perspective of social sciences, especially sociology, has the potential to open a wider space for accounting researchers or future researchers to examine the issues or problems of accounting science from other perspectives that have been "neglected".
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.
Co-Authors Aria Dian Tri Wahyuni Iman Jauhari Irianti, Rosi Pakage, Ferdinant Rahmad Rafid Revia, Tria Sasmitaningtyas, Elmi Setiawan, Ainur Rahim Sjachriatin, Elia Supriadi Susilo, Tri Achmad Budi Taufiq Hidayat Tipagau, Nikolen Tjahjono, Dwi Widjaja, Ratna A Marhaenita Yuliadi, Prapto