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All Journal Jurnal Reviu Akuntansi dan Keuangan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen IMPACTS: International Journal of Empowerment and Community Services
Suparjiman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Leadership alone is not enough: Why culture and satisfaction matter more in developing employee agility? Suparjiman; Alfatah, Reza Fikri; Yuniarti, Yuti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.23411

Abstract

Due to the intense rivalry in the communications industry, businesses require adaptive employees to keep staying resilient. While various factors have been examined to support employee agility, the combined roles of organizational culture transformation and leadership style in shaping employee satisfaction and agility remain underexplored, especially in the context of telecommunications sector. This study investigates how organizational culture transformation and leadership style influence employee satisfaction and, in turn, employee agility. A quantitative approach was employed by collecting data from 150 employees of one of the largest telecommunications firms in Indonesia, using simple random sampling. The data were analyzed using partial least squares structural equation modeling. The findings show that leadership style and culture transformation both significantly enhance employee satisfaction. Moreover, culture transformation directly strengthens employee agility, whereas leadership style does not have a direct effect on agility. Although previous studies suggest that leadership style can directly shape agility, this study demonstrates it does not, because employees require not only guidance and inspiration from their leaders but also a strong, supportive culture to feel safe, encouraged, and motivated to adapt and take initiative, which are key elements of agility.
Socialization of Mobile Phone Utilization for Simple Bookkeeping Practices for Micro and Small Businesses in Responding to Government Programs Sugiartiningsih, Sugiartiningsih; Suparjiman; Ahmad Diponegoro; Yuti Yuniarti; Arief Yunan; Iis Dewi Fitriani; Helin Garlinia Yudawisastra; Risma Fauziah
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i2.19883

Abstract

ABSTRACT The inability of Micro, Small and Medium Enterprises (MSMEs) to prepare financial reports is caused by low knowledge and mixing of personal and business finances. Therefore, it is necessary to introduce simple bookkeeping practices through the SIAPIK program in collaboration between Muhammadiyah University of Bandung and Bank Indonesia West Java. Objective: The objective of this Community Service (PkM) is to improve the ability of simple bookkeeping for MSMEs through the SIAPIK program, so that they can prepare accurate and effective financial reports. Method: The method used in this PkM is a qualitative approach with lectures and training on the use of mobile phones to apply SIAPIK to trade cases, especially the fashion business in Bandung. The training was carried out in four phases, namely: (1) installing SIAPIK on mobile phones, (2) inputting initial data, (3) transactions, and (4) displaying reports. Results: The results of the training showed that the activities went smoothly and MSME actors in Antapani District were satisfied with being able to practice the four phases directly guided by Bank Indonesia West Java officers and the assistants involved. The success of this PkM activity is proven by the highest score on the assessment questionnaire for the indicators of presenters, materials, and facilities and infrastructure that obtained good results. Thus, this PkM can improve simple bookkeeping skills for MSEs and help them in preparing accurate and effective financial reports. Keywords: financial report, SIAPIK, mobile phone, bookkeeping
From Green Accounting To Green Villages: The Role Of Village-Owned Enterprises In Realizing SDGs Lisna Lisnawati; Suparjiman
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42144

Abstract

Purpose: This research aims to develop a green accounting model in Village-Owned Enterprises (V-OEs), develop grounded theory, and see its impact on village SDGs to be able to realize a green village. Methodology/approach: This research employed a qualitative approach based on grounded theory, with data collection using triangulation. The research subjects were the Sugih Mukti and Margamakmur V-OEs, which were categorized as advanced V-OEs by the Ministry of Villages. Findings: This study provides a clear reference regarding the feasibility of developing green accounting in V-OEs by presenting environmental financial accounts and reports. This study also successfully developed a grounded theory—public sector sustainability theory, demonstrating that V-OEs' existence impacts village SDGs and can encourage the creation of green villages. Practical implications: The theoretical implications of this research extend the theories presented—public sector sustainability theory, integrating QBL and Institutional Theory—in the context of V-OEs. Empirical implications include presenting a green accounting model for V-OEs, which has been proven to be implementable. Implications for the government include providing a basis for developing green accounting in the broader public sector. Originality/value: V-OEs Green Accounting Model and Public Sector Sustainability Theory.
Co-Authors Ahmad Diponegoro Arief Yunan Helin Garlinia Yudawisastra Iis Dewi Fitriani Lisna Lisnawati Reza Fikri Alfatah Risma Fauziah Sugiartiningsih, Sugiartiningsih Yuniarti, Yuti Yuti Yuniarti