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Ningrum Resmawa
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Gedung LPPM SEKOLAH TINGGI ILMU EKONOMI YAPAN, IKIP Gunung Anyar E No. 152-154 & 197-198, Surabaya, Jawa Timur
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MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara
Published by Sekolah Tinggi Ilmu Ekonomi Yapan
ISSN : 2443082X     EISSN : 27224449     DOI : https://doi.org/10.51774/mapan
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal MAPAN merupakan majalah ilmiah yang ditujukan untuk menampung karya ilmiah di bidang ilmu manajemen dan akuntansi baik itu ilmiah maupun terapan. Jurnal MAPAN mempunyai tujuan utama dalam diseminasi karya ilmiah baik itu dari akademisi STIE Yapan maupun khalayak umum. Cakupan keilmuwan yang diharapkan oleh Jurnal MAPAN adalah ilmu-ilmu manajemen seperti manajemen SDM, Pemasaran, Keuangan, Operasi, Strategi dan Ilmu-ilmu akuntansi seperti akuntansi keuangan, akuntansi perpajakan, akuntansi Publik, Korporate maupun Syariah. Selain itu Jurnal MAPAN juga menerima artikel dalam bidang kewirausahaan, bisnis internasional maupun kajian-kajian manajemen dan akuntansi kontemporer.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 127 Documents
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Tracing the Roots of Utilitarianism and Rationality in Social Exchange Theory to Develop a Sustainable Organizational Behavior Model Teguh Setiawan Wibowo; Ratih Dewi Titisari Haryana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.257

Abstract

This study traces the philosophical roots of utilitarianism and rationality in Social Exchange Theory (SET) and reconceptualizes it to develop a sustainable organizational behavior model in human resource management. Employing a library research approach with theoretical analysis of Scopus and Web of Science-indexed literature, the findings reveal that SET has been treated as self-contained, whereas historically and philosophically it derives from utilitarianism (Bentham, Mill), behaviorism (Skinner), and rational choice theory (Coleman). The reduction of utilitarianism's complexity, particularly Mill's concept of higher pleasures and the conceptual ambiguity between Homans' and Blau's approaches have led to limitations in explaining sustainable organizational behavior. This study reconceptualizes SET through a three-level model integrating philosophical level (utilitarianism, capability approach), theoretical level (SET, self-determination theory, social identity theory), and practical level (green HRM, work-life balance, employee well-being). This model shifts focus from managing transactions to cultivating relationships, recognizing the roles of value congruence, basic psychological need fulfillment, and generalized reciprocity in fostering sustainable behavior. The study concludes that SET needs reconceptualization as a theory of co-creation of value transcending individual utility maximization, while identifying future research agendas for developing more humanistic and relevant HRM scholarship in response to sustainability demands.
Digital Leadership and Organizational Citizenship Behavior in Healthcare Organizations: A Conceptual Perspective Teguh Setiawan Wibowo; Christina Wulansari
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.258

Abstract

The rapid digital transformation of healthcare organizations has created unprecedented challenges for employees, including technostress, work overload, and resistance to change, while simultaneously demanding discretionary extra-role behaviors known as organizational citizenship behavior (OCB). This conceptual paper aims to develop a comprehensive theoretical framework explaining the relationship between digital leadership and OCB in healthcare organizations. Drawing upon Job Demands-Resources (JD-R) theory and Social Exchange Theory (SET), the paper proposes that work engagement mediates the positive relationship between digital leadership and OCB, while technostress moderates the digital leadership–work engagement relationship. The framework advances four key propositions: (H1) digital leadership positively influences work engagement; (H2) work engagement positively influences OCB; (H3) work engagement mediates the digital leadership–OCB relationship; and (H4) technostress weakens the positive effect of digital leadership on work engagement. The paper makes three theoretical contributions: extending JD-R theory by conceptualizing digital leadership as a critical job resource and technostress as a boundary condition; integrating leadership, technostress, engagement, and OCB into a unified moderated mediation model; and addressing the underexplored healthcare context. Practical implications suggest that healthcare organizations should develop digital leadership competencies while simultaneously mitigating technostress through adequate training, technical support, and user-friendly system design. Future research directions include empirical testing using SEM-PLS, longitudinal designs, mixed methods, and multilevel analysis across diverse healthcare settings such as hospitals, nurses, pharmacists, and public health workers.
Examining Absorptive Capacity in the Adoption of Digital Health Technology in Indonesian Hospitals (a Theoretical Review and Implementation Perspective) Teguh Setiawan Wibowo; Mochamad Fatchurrohman
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.259

Abstract

This study aims to examine the concept of absorptive capacity and its relevance to the adoption of digital health technology in Indonesian hospitals. Through a literature review employing conceptual analysis and theoretical synthesis, this article traces the development connects it to the characteristics of healthcare organizations. The review indicates that the successful adoption of digital technology is not sufficiently achieved through the acquisition stage alone but demands sustained capabilities in assimilating, transforming, and exploiting knowledge. The analysis identifies four contextual factors influencing hospital absorptive capacity: organizational structure, professional culture, resources, and government regulation. This article offers a conceptual framework integrating three levels of analysis: individual, team, and organization with circular process dynamics that create either a virtuous cycle or a vicious cycle. Implementation implications include a shift from a project-based approach to a continuous process, reconfiguration of management roles, strengthening cross-professional collaboration, developing contextual measurement instruments, and establishing a supporting ecosystem at the macro level.
Pengaruh Kerajinan Kerja terhadap Kinerja Karyawan achmad; Arief Nurdiannova Qurochman; Dani Rohmati
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.260

Abstract

This study aims to analyze the influence of Crafts on Employee Performance on CVs. GS in Sidoarjo. The research method used was quantitative with a sample of 35 respondents. Data were collected through a Likert scale questionnaire and analyzed using simple linear regression, classical assumption tests, and hypothesis testing (t-test and F-test). The results of the study show that the variable instruments are valid and reliable, and meet the assumptions of normality and heteroscedasticity. The empirical findings show the value of the t-count (8.452) > the t-table (2.034) with a significance of 0.000, so H1 is accepted. Crafts contributed 68.4% to employee performance. In conclusion, Crafts have a significant and positive effect on Employee Performance on CVs. GS. Increasing structural, social, and work challenge management resources are key factors in optimizing company productivity.
Pengaruh Adopsi Cloud Accounting, Literasi Digital Keuangan dan Kesiapan Infrastruktur TI terhadap Kualitas Pelaporan Keuangan UMKM Annisah Febriana; Ratih Dewi Titisari Haryana; Teguh Setiawan Wibowo
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.261

Abstract

Accounting digitization is an important need for MSMEs because the quality of financial reporting determines access to financing, business control, and managerial decision-making. This study aims to analyze the influence of cloud accounting adoption, financial digital literacy, and information technology infrastructure readiness on the quality of MSME financial reporting. The study uses a quantitative approach with a survey method on 120 MSME actors in the trade and service sector in Surabaya who have recorded transactions digitally. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The instrument test results show that all items are valid and reliable. The regression results prove that the adoption of cloud accounting has a positive and significant effect on the quality of financial reporting. Financial digital literacy and the readiness of information technology infrastructure also have a positive and significant effect. Simultaneously, the three variables had a significant effect with the Adjusted R Square of 0.593. These findings show that the quality of MSME financial statements is not only determined by the use of applications, but also by the ability of users and the readiness of supporting technology. The implications of the research emphasize the importance of digital accounting training, assistance in the use of applications, and strengthening the digital infrastructure of MSMEs.
Greenwashing dalam Pelaporan Keberlanjutan: Konstruksi Makna dan Dilema Profesional Akuntan Manajemen pada Perusahaan Manufaktur Terbuka di Indonesia Ratih Dewi Titisari Haryana; Herlambang Pudjo Santosa; Nur Hidayah
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.262

Abstract

The practice of greenwashing, misleading environmental sustainability claims without real substance has become a serious threat to the integrity of sustainability reporting in Indonesia after the implementation of POJK Number 51/POJK.03/2017. This research aims to explore how management accountants and internal auditors in public manufacturing companies construct meaning, respond and negotiate pressure to legitimize environmental claims of dubious truth. The research uses a qualitative approach with an interpretive phenomenological design. Data was collected through semi-structured in-depth interviews with 18 informants consisting of senior management accountants, sustainability managers, internal auditors, and audit committees from six manufacturing companies listed on the Indonesia Stock Exchange. The analysis technique uses interpretative phenomenological analysis (IPA). The results of the study reveal three main themes: (1) the dual institutional pressures that drive decoupling between narratives and environmental realities; (2) the moral rationalization that accountants use to negotiate their professional integrity; and (3) the limited verification capacity of internal auditors in detecting environmental claims non-conformity. This research contributes to the environmental accounting literature by presenting the perspectives of internal actors that have rarely been studied, and offers policy implications for regulators, the accounting profession, and the board of commissioners in strengthening the integrity sustainability reporting ecosystem.
Pengaruh Program Pengembangan Sumber Daya Manusia terhadap Kualitas Audit Internal: Peran Mediasi Kompetensi Perilaku Auditor Rudiana Fibriani; Gusti Dian Prayogi
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.263

Abstract

This study examines the relationship between human resource development (HR) programs and the quality of internal audits in manufacturing and service companies in Indonesia. With the increasing complexity of regulations and the demands of organizational accountability, the ability of internal auditors is no longer only determined by technical knowledge, but also by behavioral competence, emotional intelligence, and adaptability to technological changes. The study used a quantitative approach with a survey method of 143 internal auditors working in public companies and state-owned enterprises in Indonesia. The data was analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study prove that technical competency training programs, cross-generational mentoring programs, and internal position rotation programs significantly affect audit quality. The study's unique finding is that cross-generational mentoring has the greatest influence on audit quality, surpassing the influence of conventional technical training. This research makes a new contribution to the internal audit literature by integrating human capital theory-based human capital theory-based human resource development perspectives into the audit quality framework.
Analisis Dampak Depresiasi Rupiah Terhadap Profitabilitas Perusahaan Publik: Peran Transformasi Digital Pada Emiten Bursa Efek Indonesia Nur Hidayah; Ratih Dewi Titisari Haryana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.264

Abstract

This study aims to analyze the impact of rupiah depreciation on public company profitability and examine the role of digital transformation as an adaptive mechanism in responding to external economic pressures. Exchange rate volatility is one of the macroeconomic factors affecting corporate cost structures, particularly firms dependent on imported raw materials, foreign currency debt, and international trade activities. On the other hand, digital transformation enables firms to improve operational efficiency through business process automation, digital accounting systems, enterprise resource planning (ERP), and supply chain optimization. This study applies a quantitative approach using panel data of non-financial companies listed on the Indonesia Stock Exchange during 2020–2025. Profitability is measured using Return on Assets (ROA), rupiah depreciation is measured based on Bank Indonesia exchange rates, while digital transformation is measured using digital disclosure index from annual reports. The analysis method employs Moderated Regression Analysis (MRA). The study contributes theoretically to accounting literature by integrating macroeconomic factors and corporate digitalization in explaining financial performance.
ANALISIS STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN DAYA SAING PERUSAHAAN Achmad Efendi
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.265

Abstract

Penelitian ini bertujuan untuk menganalisis peran strategi pengembangan Sumber Daya Manusia (SDM) dalam meningkatkan daya saing perusahaan di era persaingan global. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus pada perusahaan yang menerapkan program pelatihan, manajemen kinerja, dan kebijakan employee engagement. Hasil penelitian menunjukkan bahwa pengembangan SDM yang terstruktur berkontribusi signifikan terhadap peningkatan adaptabilitas, inovasi, dan efisiensi operasional perusahaan. Namun, tantangan seperti keterbatasan anggaran, resistensi karyawan, dan kurangnya evaluasi dampak pelatihan menghambat optimalisasi program. Penelitian ini menyimpulkan bahwa pengembangan SDM harus terintegrasi dengan strategi bisnis dan didukung oleh komitmen manajemen serta sistem evaluasi yang komprehensif. Implikasi praktisnya mencakup rekomendasi untuk memperkuat investasi SDM, menerapkan evaluasi berbasis outcome, dan membangun kolaborasi lintas departemen.
PENGARUH PELATIHAN KERJA TERHADAP KUALITAS PELAYANAN DIMEDIASI OLEH KOMITMEN ORGANISASI PADA HOTEL UBUD KOTA MALANG Rini Safitri; Zuniar Afifa
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5 No 1 (2020): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i1.116

Abstract

This study aims to determine the effect of job training and organizational commitment to service quality with the object of research in the Hotel Ubud, Malang. This research uses quantitative methods with sampling techniques that are saturated samples. The data analysis technique used is multiple regression. The results of the research and analysis show that job training and organizational commitment affect the quality of service. And the results of this study are the same as those conducted by previous researchers. Thus, it can be seen that job training provided at the Ubud City Hotel in Malang has a positive effect on the quality of service for company employees.

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