Komunikasi Bisnis Lintas Budaya Sekretaris Pada Atasan (Studi Pada Alila Hotel Solo)

:There are barriers in communication occurs on Operations Secretary at Alila Hotels Solo. Some of obstacles that arise are caused by some leaders or coworkers at Alila Hotels Solo are expatriates or even people in Indonesia who have different cultural backgrounds. There is a culture that affects the way everyone in conveying the message, so that there is a difference in perception between secretary and boss or other colleagues. In this study will be seen from two different viewpoints culture is low context and high context culture. This type of research is qualitative. Data collection techniques is using observation and interview methods to collect the data needed to accurately. The result show that low context and high context culture culture in cross-cultural business communication is not applied exclusively in the process of business communication at Alila Hotels Solo

PERFORMANCE MEASUREMENT SYSTEM AND FAIRNESS EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA

The purpose of this study is to examine how important are the non-financial and relative performance measures when being used to evaluate managers' performance, and to examine the effect of performance measures (non-financial and relative) on the sense of fairness. There were a total of 159 questionnaires that can be analyzed. Multiple linear regression with SPSS software was used for data analysis. The findings showed that non-financial performance measures are more important to be considered by superiors than relative performance measures when evaluating managers' performance; performance measurement system in accordance with the principle of fairness; the use of non-financial performance measures is proven to increase the perception of fairness and the use of relative performance measures is not proven to reduce the sense of fairness. Relative performance measures are a solution to the difficulty of determining the level of performance targets caused by uncertainty

PELATIHAN PEMANFAATAN MEDIA SOSIAL DALAM MEMASARKAN PRODUK UNGGULAN BUMDes KERTAJAYA CIANJUR JAWA BARAT

Pengabdian masyarakat ini sebagai program lanjutan yang dilakukan di BUMDes Kertajaya Cianjur. Pengabdian ini dilakukan untuk membantu BUMDes Kertajaya dalam memanfaatkan media sosial yang dapat digunakan dalam membantu memasarkan produk unggulan yang mereka miliki. Metode yang digunakan dalam pengabdian ini adalah group discussion dan pelatihan. Pelatihan dilakukan sebanyak dua kali (Tahap I dan Tahap II) dengan memberikan pengenalan macam-macam platform media sosial. Pelatihan dihadiri oleh pengurus BUMDes Kertajaya sebanyak enam orang. Pelatihan ini bertujuan untuk memberikan pemahaman mengenai media sosial, beserta dengan pengaplikasiannya. Dari pengabdian masyarakat yang kami lakukan, pengurus BUMDes mulai dapat mengaplikasikan platform media sosial diantaranya adalah penggunaan Instagram untuk memasarkan produk unggulan mereka. Kata kunci: Platform media sosial, diskusi kelompok, pelatihan, pemasaran produk. ABSTRACT This community service is a follow-up program carried out at BUMDes Kertajaya Cianjur. This service is carried out to assist BUMDes Kertajaya in utilizing social media that can be used to help market their superior products. The method used in this service is group discussion and training. The training was conducted twice (phase I and phase II) by providing an introduction to various social media platforms. The training was attended by six BUMDes Kertajaya administrators. This training aims to provide an understanding of social media, along with its application. From the community service we have done, BUMDes management has begun to be able to apply social media platforms including the use of Instagram to market their superior products. Keywords: Social media platform, group discussion, training, product marketing

PENYULUHAN BAGI UMKM PEMULA UNTUK MEMBANGUN BISNIS YANG TEPAT SASARAN

Kegiatan Pengabdian Kepada Masyarakat (PKM) yang kami lakukan diperuntukkan bagi jemaat Gereja Bethel Indonesia Bandung Stairway from Heaven yang hendak memulai usaha atau sudah menjalankan usaha namun belum berkembang, dalam hal ini yang masih termasuk kategori UMKM. Tujuan dari PKM ini adalah memberikan serta membekali  anggota yang akan memulai usaha atau sudah memiliki usaha namun belum berkembang dalam hal ini termasuk kategori UMKM dan mengindentifikasi apa yang menjadi kesalahan dalam pebisnis pemula, sehingga mereka dapat mengantisipasinya pada tahap awal. Abdimas ini dengan menggunakan teknik penyuluhan dan konsultasi mengenai apa yang harus dilakukan pebisnis pada saat awal, cara menyelesaikan tantangan dan persoalan dan komunikasi yang baik dalam berbisnis. Manfaat penyuluhan ini terlihat dari post test yang menunjukkan bahwa peserta menjadi memiliki pemikiran yang lebih luas mengenai apa saja yang harus disiapkan dalam memulai bisnis  mulai dari produk yang disiapkan, pasar yang akan dikuasai, perlunya riset pasar dan modal apa yang disiapkan dan dibutuhkan dalam melakukan bisnis. Kata kunci: UMKM, membangun bisnis, bisnis tepat sasaran. ABSTRACT The Community Service Activities (PKM) that we carry out are intended for Bethel Indonesia Bandung Stairway from Heaven Church congregations who want to start a business or are already running a business but have not yet developed, in this case those who are still in the MSME category. The purpose of this PKM is to provide and equip members who are about to start a business or already have a business but have not yet developed, in this case including the MSME category and identify what is wrong with novice businessmen, so they can anticipate it at an early stage. This Abdimas uses counseling and consulting techniques regarding what a businessman should do at the start, how to solve challenges and problems and good communication in doing business. The benefits of this counseling can be seen from the post test which shows that participants have broader thoughts about what must be prepared in starting a business starting from the products prepared, the market to be controlled, the need for market research and what capital is prepared and needed in doing business. Keywords: MSME, building a business, business right on target

Pengaruh Audit Fee, Opini Audit Going Concern, Ukuran Perusahaan, Pergantian Manajemen dan Kepemilikan Publik Terhadap Auditor Switching

ABSTRACT This study is to analyze the effect of audit fees, going-concern audit opinion, company size, management change, and public ownership on auditor switching both partially and simultaneously. Sample of this study are manufacturing company that has been listed on Indonesia Stock Exchange (BEI) for period 2015-2017. The data analysis technique used is logistic regression. Partial test results show that public ownership influences the auditor switching. While the audit fee, going-concern audit opinion, company size, and management change have no effect on auditor switching. Simultaneous test results indicate that the audit fee, going-concern audit opinion, company size, management change, and public ownership are able to explain the occurrence of auditor switching in manufacturing companies listed on Indonesia Stock Exchange in 2015-2017 by seven percent and the remaining ninety three percent explained by other variables outside the research model.   Keywords: Auditor switching, Audit fee, going concern audit opinion, company size, management turnover,  public ownershi

Pengaruh Kompensasi Finansial Dan Non Finansial Terhadap Kinerja Karyawan Dengan Budaya Organisasi Sebagai Variabel Moderasi

Compensation is one of the existed factors encountered by every organization. Compensation is aimed to satisfy employees both financially and non-financially. Meanwhile, organization culture is a tool that shapes the habits and characters of employees within the organization. It is said that a good compensation system supported by exemplary good organization cultures is expected to boost the motivation of employees and to cultivate good personality among them which later can influence the organization's performance. Based on these facts, this study tested three hypotheses using Moderating Regression Analysis (MRA) by collecting data from 50 employees at CV ‘X’ which focuses its core business in motorcycle spare part distribution. Regarding the data collected, the findings showed that both financial and non-financial compensation influence the performance of the employees. However, the organization culture cannot moderate the relation between financial and non-financial compensation and organization performance. Therefore, it can be concluded that the existence of organizational culture cannot add more value to both financial and non-financial compensation in terms of influencing the performance of the employees within the current company.  Kata kunci                    :Kompensasi Finansial, Kompensasi Non Finansial, Budaya Organisasi, Kinerj

PENGEMBANGAN POTENSI BUMDES SIRNAJAYA DALAM PENYEDIAAN FASILITAS POM BENSIN MINI BAGI WARGA DESA SEBAGAI WUJUD DESA YANG MANDIRI DAN SEJAHTERA

ABSTRAK Pengabdian masyarakat ini bertujuan untuk mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Sirnajaya, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat dalam penyediaan fasilitas pom bensin mini. Agar semua itu dapat tercapai, maka kami sebagai tim pengabdi membantu dengan cara pengembangan kualitas SDM dengan memberikan pelatihan, mentoring dan rekomendasi. Pelatihan yang dilakukan adalah dalam hal literasi keuangan, rekomendasi yang diberikan adalah dalam bentuk sistem/prosedur usaha pom bensin mini dan pembuatan laporan keuangan. Pelatihan diberikan kepada beberapa orang pengurus BUMDes dan merupakan kerjasama dengan Yayasan Beruang Cerdas Indonesia. Melalui cara ini diharapkan BUMDes Sirnajaya dapat menjadi desa yang mandiri dan sejahtera. Kata kunci: BUMDes Sirnajaya, pengembangan potensi, penyediaan fasilitas pom bensin mini, desa mandiri dan sejahtera.   ABSTRACT This community service aims to develop the potential of Village-Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java in providing mini gas station facilities. In order for all of that to be achieved, we as a service team help by developing the quality of human resources by providing training, mentoring and recommendations. The training carried out is in terms of financial literacy, the recommendations given are in the form of a mini gas station business system / procedure and the preparation of financial reports. The training was given to several BUMDes administrators and was a collaboration with the Indonesian Smart Bear Foundation. Through this method, it is hoped that the Sirnajaya BUMDES can become an independent and prosperous village. Keywords: BUMDes Sirnajaya, potential development, provision of mini gas station facilities, independent and prosperous villages

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBELUM DAN SEMASA PANDEMI COVID-19: BUKTI EMPIRIS DARI INDONESIA

Riset ini bertujuan untuk mengeksplorasi faktor penentu pengungkapan tanggung jawab sosial perusahaan di Indonesia sebelum dan semasa covid-19. Riset ini merujuk kepada riset yang dilakukan oleh Mutakkin & Khan (2014). Mereka menemukan bahwa pengungkapan corporate social responsibility berpengaruh positif dan signifikan terhadap sektor berorientasi ekspor, ukuran perusahaan dan jenis industri. Perbedaan riset ini dengan riset sebelumnya terletak pada periode dan sampel riset. Periode riset ini adalah tahun 2019-2020, sebelum dan semasa terjadinya pandemi covid-19 di Indonesia. Sampel riset ini adalah seluruh perseroan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2020. Hasil riset menunjukkan bahwa family ownership dan kepemilikan asing tidakberpengaruh terhadap corporate social responsibility pada perseroan yang terdaftar di Bursa Efek Indonesia sebelum dan semasa covid-19

The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance

ABSTRACT  This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.Keywords                    : Independent Board of Commissioners; Audit Committee; Audit                                        Quality;Tax AvoidanceCorrespondence to        : [email protected] ABSTRAK  Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian ini adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan yang listing di Bursa Efek Indonesia periode 2017-2019. Peneliti tertarik melakukan penelitian ini karena sektor pertambangan memberikan nilai ekonomi yang tinggi bagi negara namun kontribusi pajak dari sektor tersebut masih minim. Teknik penguraian data yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 20.0. Hasil dari studi ini menunjukkan bahwa secara parsial Dewan Komisaris Independen dan Kualitas Auditr berpengaruh terhadap Penghindaran Pajak, sedangkan Komite Audit tidak berpengaruh terhadap Penghindaran Pajak. Secara simultan Dewan Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh terhadap Penghindaran Pajak. Studi ini diharapkan dapat memberikan kontribusi bagi perusahaan dan peneliti selanjutnya.Kata kunci                  : Dewan Komisaris Independen; Komite Audit; Kualitas Audit;   Penghindaran Paja

Studi Literatur Riset Management Control For Sustainability 2010-2019

Abstract The purpose of this paper is to review management control for sustainability research for the period 2010-2019. This study applied a descriptive approach to answer about the motivation (research objectives), the theory; the research method used; research findings and research agenda. Management control for sustainability research development was traced through article published in Schimago journal rank (SJR) namely Management Accounting Research dan Journal of Management Accounting Research. The unit of analysis is a journal containing articles management accounting issues and sustainability issues. A total of 344 articles were examined that resulted in 6 articles for analysis. Some findings are, first, research into sustainability control systems focused on environmental sustainability; discuss the role of management control systems in managing social responsibility strategies; and examine the relationship between external pressures and sustainability control systems. Second, the theories used are configuration theory, institutional theory, institutional logic, the framework of the four control levers, the environmental management control system; third, quantitative, qualitative, and content analysis methods are used in research; fourth, generally analysis at managerial level; fifth, using primary data and secondary data. Keywords: Sustainability; Management Control System  Abstrak Tujuan studi ini adalah meninjau riset pengendalian manajemen untuk keberlanjutan pada periode 2010-2019. Studi ini menerapkan pendekatan deskriptif untuk menjawab tentang motivasi (tujuan penelitian), teori, metode penelitian yang digunakan, temuan penelitian dan agenda penelitian. Riset pengendalian manajemen untuk keberlanjutan ditelusuri melalui artikel yang diterbitkan dalam Schimago journal rank (SJR) yaitu Management Accounting Research dan Journal of Management Accounting Research. Unit analisis adalah artikel topik akuntansi manajemen dan isu keberlanjutan. Sebanyak 344 artikel diperiksa dan diperoleh 6 artikel untuk direviu. Beberapa temuan adalah, pertama, penelitian tentang sistem kontrol keberlanjutan fokus pada kelestarian lingkungan; membahas peran sistem kontrol manajemen dalam mengelola strategi tanggung jawab sosial; dan menguji hubungan antara tekanan eksternal dengan sistem kontrol keberlanjutan. Kedua, teori yang digunakan adalah teori konfigurasi, teori kelembagaan, logika kelembagaan, kerangka kerja dari empat tuas kontrol, sistem kontrol manajemen lingkungan; ketiga, metode analisis kuantitatif, kualitatif, dan analisis konten digunakan dalam penelitian; keempat, umumnya analisis pada tingkat manajerial; kelima, menggunakan data primer dan data sekunder. Kata kunci: Keberlanjutan; Sistem Pengendalian Manajeme