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Journal : JABM JOURNAL of ACCOUNTING - BUSINESS

The Objectives of Sharia Management Accounting Information Reporting: Identification of Values and Characteristics sonhaji sonhaji; Abdul Kadir Usri; Hedher Tuakia
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.853

Abstract

There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.
CREDO ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT AS PREDICTORS OF JOB SATISFACTION AND INTENTION TO LEAVE Siwi Ratna; Yupono Bagyo; Nunung Suzana Widiyanti; Sunarto Sunarto; Sonhaji Sonhaji
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.868

Abstract

This study aims to determine the effect of Credo Organizational Culture and Organizational Commitment on Intention to Leave with Job Satisfaction as a Mediation Variable at PT. Johnson & Johnson Indonesia, Medical Division.This type of research is survey research using a quantitative approach. The study population was the employees of PT. Johnson & Johnson Indonesia, especially in the Medical Division, which amounted to 70 employees, while the total sample was 60 respondents who were taken using the Slovin's equation. Data collection was carried out by means of a questionnaire. The data analysis technique used is Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software.The results in this study indicate that: 1) Credo Organizational Culture has a positive and significant effect on Job Satisfaction. 2) Organizational Commitment has a positive and significant effect on Job Satisfaction, 3) Job Satisfaction has a negative and un significant effect on Intention to Leave (4) Credo Organizational Culture has a negative and significant effect on Intention to Leave (5) Organizational Commitment has a positive and significant effect on Intention to Leave. The results also show that organizational commitment is a variable that has a dominant effect on intention to leave. The findings of this study suggest that employees' high levels of commitment influence their desire to leave.