Masyarakat dusun Baran dan Putat Wetan belum menyadari pentingnya mengelola keuangan keluarga dengan baik dan pada saat mengalami kesulitan keuangan merela cenderung meminjam uang ke rentenir yang memberikan bunga pinjaman tinggi. Kegiatan sosialiasi ini bertujuan untuk memberikan : (1) pemahaman kepada warga terkait pentingnya pengelolaan keuangan yang baik dalam rumah tangga, (2) pemahaman kepada warga tentang pentingnya investasi jangka panjang, (3) edukasi kepada warga terkait dampak negatif kredit dari rentenir. Metode yang digunakan adalah pendampingan, penyuluhan/pelatihan, dan diskusi. Hasil dari pengabdian ini adalah munculnya kesadaran dari masyarakat untuk mengelola keuangan keluarga dengan baik, menyadari pentingnya menabung, mampu membuat skala prioritas kebutuhan dan mampu memilih tempat yang lebih aman jika memerlukan dana (tidak lagi mengandalkan rentenir).
The purpose of this study was to examine the effect of spirituality on the intention to do corporate social responsibility (CSR). This study used a survey method and participants were the owner, manager, or one of the decision-makers in a printing company in Indonesia. The number of respondents was 47 from 38 printing companies in Indonesia. The analytical method used regression analysis. The test results showed that when the five dimensions of the independent variables were tested together, it can be concluded that spirituality affected the intention to do CSR. The independent variable in this study, namely spirituality had five dimensions, namely self-awareness, the importance of spiritual beliefs in life, spiritual practice, spiritual needs, and spiritual definition and the impact of spirituality. When tested per dimension, the results obtained that the dimension of self-awareness and the dimension of spiritual needs were two dimensions that had a relationship or correlation with the intention to carry out CSR, while the dimension of the importance of spiritual beliefs in life and the dimension of spiritual practice had no relationship or correlation with the intention to do CSR. The findings of this study expand accounting research, especially regarding spirituality and CSR.
This study examines the effect of subjectivity in incentives on the performance mediated by knowledge-sharing behavior. This research uses an experimental method by using students of the Faculty of Economics and Business at a state-owned university in Indonesia as the respondents. This study hypothesizes that managers' performance will affect subjectivity in incentives mediated by knowledge-sharing behavior. The results show that managers' performance is higher for the group of managers with subjectivity in incentives than those without incentive subjectivity. There is the role of knowledge-sharing behavior as a mediating variable. The findings of this research expand the research in managerial accounting, particularly on performance, subjectivity in incentives, and knowledge-sharing behavior. This research develops previous studies by incorporating the knowledge-sharing behavior variable as a mediating variable and influencing performance as a dependent variable. This research can help implement appropriate incentive systems for measuring performance and provide evidence on the importance of including knowledge-sharing behavior in reviewing employees' formal performance, especially in accounting consulting services. In addition, this research will increase the companies' awareness of building a work climate by incorporating a culture of knowledge sharing.
Tujuan penelitian ini adalah menguji pengaruh subjektivitas insentif terhadap perilaku berbagi pengetahuan dengan dimoderasi oleh persepsi keadilan. Persepsi keadilan dalam penelitian ini adalah keadilan prosedural dan keadilan distributif. Penelitian ini menggunakan metode eksperimen dengan menggunakan mahasiswa Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada sebagai partisipan. Jumlah partisipan dalam penelitian ini adalah 83 mahasiswa. Metode analisis yang digunakan yaitu model diskriminan dengan analisis regresi. Hasil pengujian menunjukkan bahwa persepsi keadilan memperkuat hubungan antara subjektivitas insentif dan perilaku berbagi pengetahuan.Temuan penelitian ini memperluas riset akuntansi manajerial khususnya mengenai subjektivitas insentif, persepsi keadilan, dan perilaku berbagi pengetahuan. Penelitian ini memperluas penelitian-penelitian sebelumnya dengan memasukkan variabel persepsi keadilan sebagai variabel pemoderasi. Kata Kunci : subjektivitas insentif, persepsi keadilan, perilaku berbagi pengetahuan.
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