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Harsuwandi
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INDONESIA
Nexus Synergy: A Business Perspective
Published by First Ciera Publisher
ISSN : 29886589     EISSN : 29886570     DOI : https://doi.org/10.61230/nexus
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Nexus Synergy: A Business Perspective is a journal about the interrelationships and synergies between various aspects of business, such as accounting, management, marketing, and finance. This journal discusses business-related topics from different perspectives and focuses on how interconnections between business elements can affect overall organizational performance. This journal also includes research on business strategy, innovation, leadership, and trends and challenges in the business world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 27 Documents
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Analysis of the Implementation of PSAK 01 regarding the Presentation of Financial Reports at the Sherlina Oriflame Agent Marpoyan Pekanbaru Afriani, Fri Sella
Nexus Synergy: A Business Perspective Vol. 1 No. 3 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i3.55

Abstract

This research is a qualitative descriptive study carried out at the Sherlina Oriflame Marpoyan agent in Pekanbaru. The aim of this research is to determine the presentation of the Sherlina Oriflame Marpoyan agent's financial statements and to determine whether the presentation of the Sherlina Oriflame Marpoyan agent's financial statements is in accordance with generally accepted accounting principles, especially PSAK. 01. The data collection methods used are interviews and documentation. In this research, we use documentation techniques on the financial statements of the Sherlina Oriflame Marpoyan agent to observe how the systematic presentation of the elements of the financial statements is in accordance with PSAK No. 01. The data analysis method used is: 1) In analyzing the data, the information that has been collected is analyzed using the comparative descriptive method, namely comparing the data that has been collected with relevant theories and then drawing a conclusion. 2) Descriptive research is a research method that aims to describe existing phenomena that are taking place now or in the past. 3) Descriptive research analysis is a form of research data analysis to test the generalization of research results based on one sample carried out by descriptive hypothesis testing. 4) Comparative analysis is a form of variable (data) analysis to determine the differences between two or more groups of data (variables). Based on the research results, it can be concluded that the financial statements of the Sherlina Oriflame agent Marpoyan Pekanbaru are not in accordance with PSAK No. 01, due to: caused by internal factors. Internal factors because the management believes that the financial reports that have been prepared so far can meet the annual reporting requirements, in other words, Sherlina members lack knowledge regarding PSAK No.01.
Analysis of the Accounting Information System for Purchases of Merchandise in an Effort to Improve Internal Control at PT. Riau Abdi Sentosa Bongmini, Elisabet
Nexus Synergy: A Business Perspective Vol. 1 No. 3 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i3.56

Abstract

This research aims to find out what the accounting system for purchasing merchandise at PT. Riau Abdi Sentosa Pekanbaru, to find out whether the system is effective, and to find out what the internal control system is for purchasing merchandise at PT. Riau Abdi Sentosa. This research uses qualitative data. Implementation of an accounting analysis system at PT. Riau Abdi Sentosa has been run very well. There is a separation of purchasing functions, goods receiving functions, accounting functions, and warehouse functions. All documents are authorized by the responsible department. Healthy practices have been carried out in accordance with applicable internal controls. Researchers can provide suggestions so that companies can improve work discipline in order to achieve company goals optimally.
Implementation of Income and Expense Recognition at AHASS Jaya Servis Maisur, Hardian
Nexus Synergy: A Business Perspective Vol. 1 No. 3 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i3.57

Abstract

The problem factor that the author examines is regarding the implementation of income and expense recognition at AHASS Jaya Servis. The purpose of this research was to determine whether the recognition of income and expenses applied by AHASS Jaya Servis applies accounting standards or not. The data analysis technique used is descriptive qualitative which provides an overview of the research object based on data in the field, namely primary data resulting from interviews and secondary data resulting from income and expense recording documents at AHASS Jaya Servis. The results of this research indicate that AHASS Jaya Servis at the time the transaction occurred had not fully implemented the recognition of income and expenses in accordance with the Statement of Financial Accounting Standards (PSAK 23). They record income in the daily income report and expenses in the daily expense list.
The Timeliness of Financial Reporting on Food and Beverage Companies in Indonesia Kumalasari, Putu Diah; Endiana, I Dewa Made
Nexus Synergy: A Business Perspective Vol. 1 No. 3 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i3.58

Abstract

The timeliness of financial report publication is the period for announcing audited financial reports to the public, which can be determined using the publication date of the financial reports. This research aims to examine the effect of company size, company age, profitability, leverage, and size of the board of commissioners on the timeliness of financial report publication of food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The total number of observations was 84 data. The data analysis technique used in this research is the logistic regression analysis. The result of this research indicates that the variable size of the board of commissioners has a positive effect on the timeliness of financial report publication. Meanwhile, the variables of company size, company age, profitability, and leverage do not affect the timeliness of financial report publication.
The Intricacies of Workplace Territoriality: An Exploratory Study on the Phenomenon of Desk Appropriation in Organizational Settings Tjahjana, Dominicus Josephus Swanto; Rusilawati, Ermina; Andi, Andi; Mitchell, Lorraine; MacDonald, Ethan; Thompson, Laura; O'Connor, Mary
Nexus Synergy: A Business Perspective Vol. 1 No. 3 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i3.59

Abstract

This research delves into the intricate phenomenon of desk appropriation within workplace settings, guided by Human Resource Management (HRM) principles. Employing a mixed-methods approach, the study combines qualitative and quantitative methodologies to comprehensively explore the prevalence, underlying dynamics, and impact of desk appropriation. Across diverse industries and organizational levels, instances of desk appropriation prove noteworthy, influenced significantly by power dynamics and office politics, involving both managerial perpetration and victimhood. The psychological repercussions on affected individuals manifest in heightened stress and diminished job satisfaction, emphasizing implications for employee well-being. The study underscores the adverse effects of desk appropriation on teamwork, collaboration, and overall organizational culture. Employee coping mechanisms, including seeking social support and workspace modifications, emerge alongside organizational responses featuring clear policies and prompt resolutions. Recommendations for HRM practices emphasize the development of precise workspace etiquette policies, targeted training programs, and robust organizational support mechanisms. Contributing practical insights to HRM, this research aims to guide organizations in fostering inclusive, collaborative, and supportive workplace environments. Acknowledging limitations and paving the way for future research, the findings aspire to inform HRM practitioners and organizational leaders, promoting workplaces that prioritize employee well-being, collaboration, and a positive organizational culture.
The Effect of Brand Awareness, Brand Image, and Product Quality on Consumer Satisfaction of Oppo Smartphone Users in Pekanbaru Christian, Christian; Wijaya, Evelyn
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.79

Abstract

The development of communication technology has undergone very significant changes ranging from simple to modern. One of the visible developments in communication technology is the Smartphone. This study aims to determine and analyze the effect of Brand Awareness, Brand Image, and Product Quality on OPPO Smartphone Users in Pekanbaru. The population of this study is consumers who have OPPO smartphones in Pekanbaru City. Sampling in this study used the Accidental Sampling method, so the sample in this study was 120 respondents. Methods of collecting data through questionnaires and interviews. The analysis technique in this research is the Structural Equation Model (SEM) with the help of Smart Partial Least Square (PLS) 3.0 software. Based on the results obtained in this study, the variables of Brand Awareness, Brand Image, and Product Quality have a positive and significant influence on consumer satisfaction.
What Determines the Value of Company? Study on the Consumer Non-Cyclicals Sector on IDX in 2020-2022 Kumalasari, Putu Diah; Endiana, I Dewa Made
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.80

Abstract

Companies that demonstrate strong performance and achieve maximum profitability are poised to witness a surge in demand for their shares, consequently leading to elevated share prices. These high share prices are indicative of the augmented value of the company. This research aims to investigate the impact of profitability, liquidity, investment decisions, dividend policy, and sales growth on company value. The study comprises 29 companies operating in the consumer non-cyclicals sector, listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The analytical method employed encompasses multiple linear regression analysis. The findings reveal that profitability, liquidity, investment decisions, and sales growth exert a positive influence on company value. Conversely, dividend policy is shown to have no discernible effect on company value. Additionally, the study suggests the incorporation of further independent variables in future research, particularly focusing on factors such as Good Corporate Governance (GCG) and cash holding, which are anticipated to exert a substantial impact on company value.
Digital Organizational Citizenship Behavior to Auditors' Satisfaction and Performance Putra, Rizaldi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Veronica, Kristy
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.83

Abstract

The rapid digital transformation in the workplace has redefined Organizational Citizenship Behavior (OCB), particularly within professions such as auditing. This study explores Digital OCB, voluntary behaviors by auditors that enhance organizational functioning in digital contexts. Through a phenomenological approach, the study examines how digital OCB influences auditors' performance and job satisfaction. Findings indicate that digital OCB, including sharing digital resources, providing support via online tools, and maintaining a positive virtual presence, positively impacts job performance and satisfaction. However, challenges such as work-life boundary blurring and potential digital overload were noted. The study highlights that digital OCB is consistent with Social Exchange Theory, Role Theory, the Job Demands-Resources Model, Social Learning Theory, Organizational Support Theory, and the Technology Acceptance Model. Recommendations include fostering a supportive digital culture, training in digital communication, and implementing policies for work-life balance. Future research should investigate the long-term effects of digital OCB on career development and organizational performance.
The Effect of Service Innovation on Public Satisfaction at the Office of Population and Civil Registration of Pekanbaru City Kurnia, Dedi; Mukson, Mukson; Fuaddi, Husni
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.86

Abstract

The purpose of this study was to determine the effect of service innovation on public satisfaction at the Population and Civil Registration Office of Pekanbaru City. The sample in this study was the community at the Population and Civil Registration Office of Pekanbaru City totaling 100 people. The data analysis used was validity test, reliability test, normality test, heteroscedasticity test, simple linear regression, determination coefficient test and partial test (t test). Based on the results of the study, it is known that the determination coefficient of the Service Innovation variable as a whole has an influence of 57.5% on Public Satisfaction while the remaining 42.5% is influenced by other factors not studied by the author. The results of the hypothesis test show t count (11,514)> t table (1.984) with sig 0.000 <sig 0.05, so it can be concluded that there is a significant influence on Service Innovation on Public Satisfaction at the Population and Civil Registration Office of Pekanbaru City.
A Qualitative Study of Harnessing Entrepreneurial Leadership for Sustainable Growth Renaldo, Nicholas; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia; Veronica, Kristy
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.87

Abstract

The primary aim of this qualitative study is to explore the mechanisms through which entrepreneurial leadership can be leveraged to promote sustainable growth within organizations. This study contributes to the existing literature in several novel ways: Focused Qualitative Inquiry, Contextualized Exploration, Practical Implications, and Development of variable dimensions and indicators. Given the exploratory nature of the research questions and the need to understand complex phenomena in-depth, a qualitative research design is adopted. Organizations are selected purposively based on their reputation for entrepreneurial leadership and commitment to sustainability. Qualitative data from interviews, focus groups, and document analysis are analyzed thematically to identify recurring patterns, themes, and categories related to entrepreneurial leadership and sustainability (Thematic Analysis). The findings underscore the importance of visionary leadership, strategic alignment, and stakeholder engagement in advancing sustainability goals and fostering resilience in the face of evolving challenges. By leveraging their creativity, resilience, and strategic acumen, entrepreneurial leaders can navigate complex sustainability landscapes, driving innovation, and value creation while balancing competing priorities and stakeholder interests.

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