Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat Indonesia Fundamental and Applied Management Journal
Esty Pudyastuti
Universitas IBBI
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Sosialisasi Penerapan PSAK 115 pada Transaksi Penjualan di PT Alfa Scorpii Setia Budi (Yamaha Medan) Mutia Riska Faridani; Rifdah Riyan Dara; Corinna Wongsosudono; Sovia Lolita Apriani Pardede; Ripka Seriidahnaita Ginting; Esty Pudyastuti
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5319

Abstract

PSAK 115 is an Indonesian accounting standard that governs revenue recognition from contracts with customers. Previously known as PSAK 72, the standard adopts IFRS 15 and replaces PSAK 23 and PSAK 34. PSAK 115 requires that revenue be recognized when the entity has fulfilled its performance obligations to the customer, ensuring revenue is recognized at the right time, in the correct amount, and with proper disclosure. In practice, however, implementing PSAK 115 poses challenges. Common issues include difficulties in determining the timing of revenue recognition, identifying performance obligations, transferring control, and allocating the transaction price to multiple obligations within a single contract. This community service was conducted at PT Alfa Scorpii Medan with the aim of enhancing the understanding of financial and administrative staff regarding PSAK 115. The method used involved presentations and interactive discussions. The results showed that participants understood the five-step revenue recognition model and the importance of contract-based reporting. It is expected that this activity will encourage the company to apply PSAK 115 more accurately, leading to financial reports that are more reliable, relevant, and useful for users’ decision-making processes.
How Inclusive Hospitality Organizational Culture (IHOC) Drives Employee Service Outcomes through Psychological Safety and Job Satisfaction in Five-Star Hotels in Yogyakarta Nazmah; Agus Setiono; Zuraida; Maidiana Astuti Handayani; Esty Pudyastuti
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.774

Abstract

This study examines the relationships between Inclusive Hospitality Organizational Culture (IHOC) and employee service outcomes in five-star hotels in Yogyakarta, with Psychological Safety and Job Satisfaction serving as parallel mediating mechanisms. Grounded in Social Exchange Theory, this study explores how inclusive cultural practices are associated with employee behavioral outcomes in highly competitive hospitality environments. Data were collected from 346 employees working in seven five-star hotels in Yogyakarta, and the proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that IHOC is positively associated with Psychological Safety and Job Satisfaction, which in turn are associated with higher levels of Employee Loyalty, Employee Engagement, and Service Quality. Furthermore, the findings revealed that IHOC influences employee outcomes through both direct and indirect pathways, supporting a partial mediation model. The mediation analysis demonstrates that Job Satisfaction serves as a stronger mediating mechanism, particularly in explaining Employee Engagement and Service Quality, while Psychological Safety contributes more strongly to Employee Loyalty and Service Quality. These findings highlight the important roles of psychological safety and job satisfaction in translating an inclusive organizational culture into positive employee service outcomes within five-star hotel settings.
Co-Authors Agus Setiono Corinna Wongsosudono Maidiana Astuti Handayani Mutia Riska Faridani Nazmah Rifdah Riyan Dara Ripka Seriidahnaita Ginting Sovia Lolita Pardede Zuraida