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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Wahana Pendidikan Journal of Management and Administration Provision
Barek, Titya A. P.
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 24 IMBALAN KERJA PADA CV. PALAKAT MANADO Barek, Titya A. P.; Nangoi, Grace B.; Wangkar, Anneke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.967 KB) | DOI: 10.35794/emba.v9i1.32845

Abstract

Imbalan kerja merupakan hak atau penghargaan yang diberikan oleh perusahaan kepada karyawan setelah melaksanakan kewajiban dan sebagai penghargaan untuk dapat meningkatkan kinerja karyawan pada perusahaan. Imbalan kerja diatur di dalam Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 24 Imbalan Kerja. Di dalam PSAK 24 dijelaskan imbalan kerja yang harus diberikan dan diatur mengenai pengukuran, pengakuan dan pengungkapan imbalan kerja. Tujuan dari penelitian  ini yaitu untuk melakukan analisis penerapan pemberian imbalan kerja kepada karyawan pada CV. Palakat Manado sesuai dengan ketentuan PSAK 24 mengenai imbalan kerja. Penelitian ini menggunakan metode analisis kualitatif deskriptif dan data penelitian diperoleh melalui wawancara dan studi dokumen. Hasil penelitian menunjukkan bahwa CV. Palakat Manado belum menerapkan Imbalan Kerja sesuai dengan PSAK 24, CV. Palakat hanya menerapkan Imbalan Kerja Jangka Pendek. Pengakuan, pengukuran dan pengungkapan imbalan kerja jangka pendek telah sesuai dengan PSAK 24 hanya saja CV. Palakat tidak melakukan penilaian terhadap pembayaran cuti berimbalan jangka pendek. Kata Kunci: PSAK 24, imbalan kerja, imbalan kerja jangka pendek
"Prinsip Etika Kristen dalam Bisnis UMKM di Era Digital: Studi terhadap Pelaku Usaha Kristen" Kemur, Yunita; Barek, Titya Advianti P
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 7.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

ABSTRACT This study aims to identify and analyze the application of Christian ethical principles in the business practices of Christian MSME (Micro, Small, and Medium Enterprises) actors in the digital era. Using a descriptive qualitative approach, data were collected through interviews, observations, and documentation involving entrepreneurs from various sectors, including culinary, beauty, fashion, and trade. The findings reveal that Christian MSME actors apply five core ethical principles in their business activities: love, justice, honesty, patience, and diligence. These principles are reflected in honest digital interactions, courteous customer service, and professional conduct. Despite facing internal and external challenges, the entrepreneurs consistently uphold integrity and utilize social media positively as a means of witnessing their faith. The results affirm that Christian ethics can serve as a strong foundation for building competitive, sustainable businesses that generate both spiritual and social impact in the midst of digital transformation.
The Effect of Mental Accounting and Heuristics on Financial Behavior with Self-Efficacy as Moderator Barek, Titya Advianti P.; Djuuna, Meykel; Danang, Surya
Journal of Management and Administration Provision Vol. 5 No. 3 (2025): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v5i3.711

Abstract

This study aims to analyze the effect of mental accounting and heuristics on financial behavior, with self-efficacy as a moderating variable in Insan Corporation Manado employees. This research is motivated by the empirical phenomenon that the majority of employees show financial behavior that does not reflect the principles of good financial management, such as the tendency to make impulsive purchases, lack of budget planning and the dominance of emotional decisions. The method used is a quantitative approach with survey techniques using online questionnaires (google form) distributed to 131 respondents.  Data analysis was carried out using Structural Equation Modeling - Partial Leas Squares (SEM-PLS). The results showed that mental accounting has a positive and significant influence on financial behavior with a sig. value of 0.000, as well as heuristics have a positive and significant influence on financial behavior with a sig. value of 0.000. Furthermore, self-efficacy is proven to positively and significantly moderate the relationship between mental accounting and financial behavior (sig. value of 0.045), and negatively moderate the relationship between heuristics and financial behavior (sig. value of 0.043). Thus, it can be concluded that mental accounting and heuristics play a significant role in shaping employees' financial behavior, while self-efficacy is the main psychological factor that can strengthen or weaken their influence. A person's level of confidence in managing their finances plays an important role in encouraging more adaptive and rational financial behavior.
Co-Authors Anneke Wangkar Djuuna, Meykel Grace B. Nangoi Kemur, Yunita Surya Danang