PUJANGGA ABDILLAH - Academia.edu (original) (raw)

Papers by PUJANGGA ABDILLAH

Research paper thumbnail of The Role of Social Media and Social Influence on Firm Performance: Case Study of Financial Industry in Indonesia

Bismar: Business Management Research

The purpose of this research is to verify the impact of social media and social influence on firm... more The purpose of this research is to verify the impact of social media and social influence on firm performance in Indonesia’s financial industry. Samples were taken using the judgment sampling technique with a total sample of 126 observations. This research utilizes content analysis, fixed-effects, and random-effects models to verify the effect of engaging in social media and social influence on firm performance. The empirical study consists of panel data in the financial industry listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021. All secondary data is analyzed by moderated regression analysis (MRA) with STATA program. The results explained that social media has an impact on firm performance as estimated by return on asset (ROA). That is, a higher social media made firm can improve firm performance. The study result also suggests that social influence estimates have the pressure to predict firm performance.

Research paper thumbnail of Accountant: Passion, Compassion and Job Satisfaction

MARGIN ECO

Penelitian ini bertujuan untuk menguji pengaruh passion dan compassion terhadap job satisfaction ... more Penelitian ini bertujuan untuk menguji pengaruh passion dan compassion terhadap job satisfaction dari akuntan, baik akuntan praktisi. Sampel penelitian ini adalah Akuntan praktisi di Jawa Timur. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan regresi linier berganda melalui Statistical Package for the Social Sciences (SPSS). Hasil pengujian statistic menunjukkan bahwa passion dan compassion berpengaruh positif signifikan pada job satisfaction baik secara parsial maupun simultan. Passion merupakan bagian penting yang menjadi salah satu support system individu untuk dapat melakukan pekerjaan dengan senang hati karena merupakan bagian dari antusiasme dan hal yang mereka sukai. Pengaruh compassion muncul karena kesadaran dan kepribadian masing-masing individu untuk bisa melakukan dan menerima segala hal yang berkaitan dengan profesi Akuntan yang saat ini ditekuni. Kata Kunci : Akuntan, Antusiasme Kerja, Belas Kasih, Kepuasan Kerja

Research paper thumbnail of Implementation of Responsibility Accounting

Development and competition in the business world requires companies to anticipate various possib... more Development and competition in the business world requires companies to anticipate various possibilities that can affect them. Responsibility accounting is a system tailored to the characteristics and activities of the company with the aim of making each organizational unit responsible for the results of the activities under its supervision. This study aims to determine the practice and performance evaluation of responsibility accounting at PG. Kebon Agung. This research is classified as descriptive qualitative study. Case study is used as the method of the research, which is designed to answer the research question. The focus of the research is the organizational structure, budgeting, classification of costs, accounting systems, and the budget reporting system. This study examines issues related to the interpretation of responsibility accounting and its implementation in PG. Kebon Agung. The results of this concluded that the organizational structure and budgeting in Production Unit of PG. Kebon Agung were satisfying. Classification of costs and accounting system meet the requirements based on responsibility accounting. However, the budget reporting system did not include the existing management below. PG. Kebon Agung should involve all levels of management in its budget reporting system and make the procurement more transparent. Key Words : Responsibility accounting, organization structure, implementation

Research paper thumbnail of Implementation of Responsibility Accounting (Case Study at PG. Kebon Agung)

Development and competition in the business world requires companies to anticipate various possib... more Development and competition in the business world requires companies to anticipate various possibilities that can affect them. Responsibility accounting is a system tailored to the characteristics and activities of the company with the aim of making each organizational unit responsible for the results of the activities under its supervision. This study aims to determine the practice and performance evaluation of responsibility accounting at PG. Kebon Agung. This research is classified as descriptive qualitative study. Case study is used as the method of the research, which is designed to answer the research question. The focus of the research is the organizational structure, budgeting, classification of costs, accounting systems, and the budget reporting system. This study examines issues related to the interpretation of responsibility accounting and its implementation in PG. Kebon Agung. The results of this concluded that the organizational structure and budgeting in Production Uni...

Research paper thumbnail of Effect of Corporate Social Responsibility Disclosure (CSRD) on Financial Performance and Role of Media as Moderation Variables

This study aims to examine the influence of corporate social responsibility (CSR) on corporate fi... more This study aims to examine the influence of corporate social responsibility (CSR) on corporate finance performance in Indonesia and examine the role of intellectual capital as a moderating variable that can increase the influence of CSRD on corporate finance performance. The population of this research is all industrial sectors that are registered based on JASICA (Jakarta Stock Industrial Classification) on the Indonesia Stock Exchange during 2016-2018. The approach used is a quantitative approach. Samples were taken using judgment sampling technique with a total sample of 432 observations.The results showed that CSRD has an effect on company finance performance as measured by Return on Asset (ROA). That is, the higher CSR disclosures made company can improve the company's finance performance. The results of this study also shows that media as a moderation variable is proven empirically able to increase the influence of CSRD on company finance performance.

Research paper thumbnail of The Role of Social Media and Social Influence on Firm Performance: Case Study of Financial Industry in Indonesia

Bismar: Business Management Research

The purpose of this research is to verify the impact of social media and social influence on firm... more The purpose of this research is to verify the impact of social media and social influence on firm performance in Indonesia’s financial industry. Samples were taken using the judgment sampling technique with a total sample of 126 observations. This research utilizes content analysis, fixed-effects, and random-effects models to verify the effect of engaging in social media and social influence on firm performance. The empirical study consists of panel data in the financial industry listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021. All secondary data is analyzed by moderated regression analysis (MRA) with STATA program. The results explained that social media has an impact on firm performance as estimated by return on asset (ROA). That is, a higher social media made firm can improve firm performance. The study result also suggests that social influence estimates have the pressure to predict firm performance.

Research paper thumbnail of Accountant: Passion, Compassion and Job Satisfaction

MARGIN ECO

Penelitian ini bertujuan untuk menguji pengaruh passion dan compassion terhadap job satisfaction ... more Penelitian ini bertujuan untuk menguji pengaruh passion dan compassion terhadap job satisfaction dari akuntan, baik akuntan praktisi. Sampel penelitian ini adalah Akuntan praktisi di Jawa Timur. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan regresi linier berganda melalui Statistical Package for the Social Sciences (SPSS). Hasil pengujian statistic menunjukkan bahwa passion dan compassion berpengaruh positif signifikan pada job satisfaction baik secara parsial maupun simultan. Passion merupakan bagian penting yang menjadi salah satu support system individu untuk dapat melakukan pekerjaan dengan senang hati karena merupakan bagian dari antusiasme dan hal yang mereka sukai. Pengaruh compassion muncul karena kesadaran dan kepribadian masing-masing individu untuk bisa melakukan dan menerima segala hal yang berkaitan dengan profesi Akuntan yang saat ini ditekuni. Kata Kunci : Akuntan, Antusiasme Kerja, Belas Kasih, Kepuasan Kerja

Research paper thumbnail of Implementation of Responsibility Accounting

Development and competition in the business world requires companies to anticipate various possib... more Development and competition in the business world requires companies to anticipate various possibilities that can affect them. Responsibility accounting is a system tailored to the characteristics and activities of the company with the aim of making each organizational unit responsible for the results of the activities under its supervision. This study aims to determine the practice and performance evaluation of responsibility accounting at PG. Kebon Agung. This research is classified as descriptive qualitative study. Case study is used as the method of the research, which is designed to answer the research question. The focus of the research is the organizational structure, budgeting, classification of costs, accounting systems, and the budget reporting system. This study examines issues related to the interpretation of responsibility accounting and its implementation in PG. Kebon Agung. The results of this concluded that the organizational structure and budgeting in Production Unit of PG. Kebon Agung were satisfying. Classification of costs and accounting system meet the requirements based on responsibility accounting. However, the budget reporting system did not include the existing management below. PG. Kebon Agung should involve all levels of management in its budget reporting system and make the procurement more transparent. Key Words : Responsibility accounting, organization structure, implementation

Research paper thumbnail of Implementation of Responsibility Accounting (Case Study at PG. Kebon Agung)

Development and competition in the business world requires companies to anticipate various possib... more Development and competition in the business world requires companies to anticipate various possibilities that can affect them. Responsibility accounting is a system tailored to the characteristics and activities of the company with the aim of making each organizational unit responsible for the results of the activities under its supervision. This study aims to determine the practice and performance evaluation of responsibility accounting at PG. Kebon Agung. This research is classified as descriptive qualitative study. Case study is used as the method of the research, which is designed to answer the research question. The focus of the research is the organizational structure, budgeting, classification of costs, accounting systems, and the budget reporting system. This study examines issues related to the interpretation of responsibility accounting and its implementation in PG. Kebon Agung. The results of this concluded that the organizational structure and budgeting in Production Uni...

Research paper thumbnail of Effect of Corporate Social Responsibility Disclosure (CSRD) on Financial Performance and Role of Media as Moderation Variables

This study aims to examine the influence of corporate social responsibility (CSR) on corporate fi... more This study aims to examine the influence of corporate social responsibility (CSR) on corporate finance performance in Indonesia and examine the role of intellectual capital as a moderating variable that can increase the influence of CSRD on corporate finance performance. The population of this research is all industrial sectors that are registered based on JASICA (Jakarta Stock Industrial Classification) on the Indonesia Stock Exchange during 2016-2018. The approach used is a quantitative approach. Samples were taken using judgment sampling technique with a total sample of 432 observations.The results showed that CSRD has an effect on company finance performance as measured by Return on Asset (ROA). That is, the higher CSR disclosures made company can improve the company's finance performance. The results of this study also shows that media as a moderation variable is proven empirically able to increase the influence of CSRD on company finance performance.