Rabu, 25 Maret 2020

KEPATUHAN WAJIB PAJAK ONLINE SHOPPING DI JAKARTA: URGENSI ANTARA E-COMMERCE DAN JUMLAH PAJAK YANG DISETOR

PENGUNGKAPAN PENGENDALIAN INTERNAL: ESENSI KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN INDUSTRI PERBANKAN DI INDONESIA


Rabu, 07 Agustus 2019

Four possible rewards (or punishments) for innovation–their effect on the employee

Pengarang
Agus Ismaya Hasanudin, Yuliansyah Yuliansyah
Tanggal terbit
2018
Jurnal
Problems and Perspectives in Management
Jilid
16
Terbitan
2
Halaman
232
Penerbit
Business Perspectives Ltd.
Deskripsi
A manager’s attitude to innovation affects an employee’s job satisfaction, and consequently their individual performance. The authors survey employees of Indonesia Stock Exchange-listed companies. Our results confirm that individual performance depends on job satisfaction. However, job satisfaction is not fully contingent on the reward system, or the JRI, or the manager’s attitude. Performance is much affected by other factors, such as stress at work, tension at home, and unrest in the community.
Artikel Scholar
AI Hasanudin, Y Yuliansyah - Problems and Perspectives in Management, 2018

Management control system, corporate social responsibility, and firm performance

Pengarang
Agus Ismaya Hasanudin, Yuliansyah Yuliansyah, Jamaliah Said, Christin Susilowati
Tanggal terbit
2019
Jurnal
Entrepreneurship and Sustainability Issues
Jilid
6
Terbitan
3
Halaman
1354-1368
Penerbit
VsI Entrepreneurship and Sustainability Center
Deskripsi
The aim of this study is to examine, through corporate reputation and double-loop learning, how Management Control System (MCS) in the form of a diagnostic and interactive system positively and significantly affects corporate social responsibility (CSR) and the firm performance (FP). This study uses a sample of 163 respondents who are middle to top level managers of manufacturing companies in Banten Province. We test hypotheses by using structural equation modelling, especially SmartPLS. We find that the effect of MCS on CSR does not directly affect the corporate firm performance, and that reputation and Double-Loop Learning (DLL) do mediate better firm performance. The study implies that MCS can help the company to support the process of CSR application more effectively when it matches performance to the expectation of stakeholders. In addition, manufacturers must maintain their reputation and increase their double-loop learning to seize opportunities as a result of their socially responsible activity, and to achieve optimal corporate firm performance.
Total kutipan
Artikel Scholar
AI Hasanudin, Y Yuliansyah, J Said, C Susilowati - Entrepreneurship and Sustainability Issues, 2019

Teori Akuntansi oleh Dr. H. Agus Ismaya Hasanudin, S.E., S.H., M.Si.




Sabtu, 23 Desember 2017

The Effect of Institutional Ownership and Voluntary Disclosure on Cost of Debt


The Effect of Institutional Ownership and Voluntary Disclosure on Cost of Debt


Sistem Informasi Akuntansi By Agus Ismaya Hasanudin, S.E., S.H., M.Si.

 


           Sistem informasi akuntansi adalah sebuah sistem yang mengumpulkan, Mencatat, menyimpan, dan memproses data sehingga menghasilkan informasi yang berguna dalam membuat keputusan. sistem informasi akuntansi bisa berupa kertas dan alat tulis (manual) maupun komputerisasi penuh, atau kondisi diantara keduany, teknologi hanyalah alat untuk menyusun, memelihara, ataupun menyempurnakan sistem.