Leadership is a leader's way of influencing subordinates with certain characteristics so that they can achieve the desired goals. One of the factors for the success of a leader depends on the leadership techniques used in creating situations that cause the people they lead to arise awareness to carry out what they want. In other words, whether a leader is effective or not depends on how his ability to manage and apply his leadership pattern under the situation and conditions of the organization. Feelings related to job satisfaction and dissatisfaction tend to reflect the worker's assessment of current and past work experiences rather than expectations for the future. So it can be concluded that there are two important elements of job satisfaction, namely job values and basic needs. Work values are the goals to be achieved in doing work tasks. What is wanted to be achieved are work values that are considered important by individuals. It goes on to say that work values must match or help fulfill basic needs. Thus it can be concluded that job satisfaction is the result of labor which is related to work motivation with the degree of importance of job aspects for individuals. An individual will feel satisfied or dissatisfied with his work, which depends on how he perceives a match or contradiction between his desires and the results he gets. This research method is the method of exploration and verification, the analysis tool is structural equation modeling (SEM, PLS). The results showed that the influence of the Covid-19 crisis leadership style on job satisfaction has implications for company performance.
Abstrak Tulisan ini judul "Peran Perempuan Dalam Perencanaan Keluarga Responsif Gender Berbasis Agama Di Desa Mulyo Rejo Kecamatan Sungai Lilin
Pencatatan akuntansi pada gedung atau peralatan dibuat oleh perusahaan untuk digunakan oleh perusahaan itu sendiri. Hal ini dilakukan untuk menghemat biaya, menggunakan fasilitas idle atau untuk mendapatkan kualitas bangunan yang lebih baik. Pencatatan aset yang dibuat oleh perusahaan itu sendiri dalam konstruksi dicatat sebesar biaya perolehannya, termasuk semua biaya yang dikeluarkan untuk membuat dan menyiapkan aset untuk digunakan sesuai dengan rencana. Akuisisi aset melalui sumbangan atau penemuan. Ketika aset diperoleh melalui donasi, tidak ada biaya yang dapat digunakan sebagai dasar untuk menghitungnya. Kadang-kadang, sumber daya berharga ditemukan di tanah yang sudah dimiliki. Temuan ini sangat meningkatkan nilai karena harga tanah tidak terpengaruh, sehingga mengabaikan peningkatan nilai. Apabila terjadi kegagalan dalam mengakui penemuan atau penambahan nilai, maka realitas ekonomi yang terjadi akan diabaikan dan cenderung menyatakan bahwa nilai aset perusahaan terlalu rendah secara material sehingga akan berdampak pada laporan keuangan perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik Structural Equation Modeling (SEM) pada Badan Usaha Milik Daerah terkait di Indonesia dan mengumpulkan 111 sampel yang dilakukan pada Badan Usaha Milik Daerah yang tersebar di seluruh Indonesia. Hasil penelitian menunjukkan bahwa Badan Usaha Milik Daerah berperan dalam akuntansi aset tetap, standar akuntansi keuangan berpengaruh terhadap laporan keuangan Perusahaan akibat Covid-19. Penelitian ini dilakukan pada Badan Usaha Milik Daerah di Indonesia yang harus memperhitungkan kerugian akibat tidak adanya transaksi keuangan terhadap penurunan pendapatan perusahaan akibat munculnya Corona. Penelitian ini dilakukan pada Badan Usaha Milik Daerah yang terkena Covid-19
The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.
Based on the results of the study, it can be concluded that: First, in the Circular Letter of the Ministry of Manpower Number M/3/HK.04/III/2020, workers/labourers affected by thePandemic Covid-19 such as ODP (People Under Supervision), PDP (Internal Patients) treatment), or patients who are positive for corona are entitled to wages. Second, the theory in Maqashid Syariah there are five basic basic needs, namely: religion (hifdẕu-din), soul (hifdẕu-nāfs), reason (hifdẕu al-'aql), offspring (hifdẕu nāsl), and property (hifdẕu-māl). . ThePerspective Maqashid Syariah for Legal Protection of Workers Due to the Covid-19 Pandemic has fulfilled the benefit of property (hifdẕu-māl) and contains hifdẕu-nāfs (protection of life). The research method used in this research is Library Research with library materials sources, data collection techniques through several books, legal magazines, legislation and other documents related to the discussion. Then the data were analyzed using descriptive analysis.
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