Organum最新文献 - Book学术

Customer Engagement: Eksplorasi Customer Relationship Management dan Media Sosial di UMKM 客户参与:Eksplorasi客户关系管理和UMKM的媒体社交

Organum Pub Date : 2023-08-08 DOI: 10.35138/organum.v6i1.322

V. Gaffar, T. Koeswandi, A. Ciptagustia

引用次数: 0

Tekanan Fiskal dan Keberlanjutan Penganggaran Modal pada Sektor Pemerintah: Pendekatan Tinjauan Literatur Sistematis 财政压力与政府部门模式预算的延续——系统文献综述

Organum Pub Date : 2023-08-08 DOI: 10.35138/organum.v6i1.273

Lilis Marlina, Fifi Yusmita, Syukrie Abdullah

{"title":"Tekanan Fiskal dan Keberlanjutan Penganggaran Modal pada Sektor Pemerintah: Pendekatan Tinjauan Literatur Sistematis","authors":"Lilis Marlina, Fifi Yusmita, Syukrie Abdullah","doi":"10.35138/organum.v6i1.273","DOIUrl":"https://doi.org/10.35138/organum.v6i1.273","url":null,"abstract":"Fiscal stress faced by local governments over the years can be a threat to the sustainability of capital budgeting in providing public goods and services. The purpose of the research is to map the trends of scientific publications and the most prominent types of research, and to synthesize research results on the relationship between capital budgeting practices and fiscal stress in the government sector. The method be elected in this study is a systematic literature review with reviews and analyzes systematically the effect of fiscal stress on the sustainability of capital budgeting published in reputable international journals indexed by Scopus. Based on the results of the study, it was found that: first, the first research on the relationship between capital budgeting and fiscal stress was carried out in the 1980-1989 time period. Then research on this topic is increasing in the period 2000-2020. Second, the most dominating type of research is quantitative (63%). While the remaining 37% are qualitative studies. Third, the development of research results on the relation among capital budgeting and fiscal stress in the government sector still gives different responses among researchers. This study contributes to providing a comprehensive review of the development capital budgeting research in a situation where the government is facing fiscal stress, and is useful for practitioners in allocating resources for the sustainability of capital budgeting in the government sector.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48031752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

tematic Mapping Study Tourism Business With An Entrepreneurial Marketing Perspective 从创业营销的角度研究旅游业务

Organum Pub Date : 2023-06-30 DOI: 10.35138/organum.v6i1.232

Adjie Ahmad Darajat, B. Hermanto, Arianis Chan

引用次数: 0

Organizational Change & Restructuring: Analisis Bibliometrik & Literature Review pada Basis Data Scopus (1987–2021) 组织变革与重组:分析文献计量学与文献综述数据库基础数据Scopus (1987-2021)

Organum Pub Date : 2023-06-30 DOI: 10.35138/organum.v6i1.220

Jajang Ginanjar, S. J. Raharja, R. Rivani

{"title":"Organizational Change & Restructuring: Analisis Bibliometrik & Literature Review pada Basis Data Scopus (1987–2021)","authors":"Jajang Ginanjar, S. J. Raharja, R. Rivani","doi":"10.35138/organum.v6i1.220","DOIUrl":"https://doi.org/10.35138/organum.v6i1.220","url":null,"abstract":"Change is essential for organizations in sustainable growth and especially in a highly competitive business environment. The literature on the concepts of organizational change and restructuring is important in an effort to provide a reference for academics in exploring scientific developments as well as being useful for practitioners in providing options regarding the application of these concepts in the field. This study aims to provide an overview of the past, current and future research directions from the research field of Organizational Change & Restructuring, namely to see and provide links or relationships between the fields of organizational change and restructuring through bibliometric analysis. The method used in this study is a combination of quantitative and qualitative by mapping the relationship between Organizational Change and Restructuring research using a two-step research approach: 1) Bibliometric technique to analyze 263 publications by presenting publication distribution data, mapping visualization & network density, and keyword analysis. 2) Furthermore, based on document citation data, analyze the 12 articles that occupy the top number of citations. For further review of the literature, comparing with research findings before or after according to the theme of each article. The results of the study indicate that there is still a lot of room for exploitation and exploration of the combined study of Organizational Change and Restructuring, so it is hoped that by taking the two analytical steps above, it will eventually provide some kind of recommendation for future research.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45099903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Ganti atau Pertahankan Tahta: Pergantian Dewan pada Eksposur dan Performa Direksi 更换或维护表冠：暴露和直接性能时的板更换

Organum Pub Date : 2022-12-31 DOI: 10.35138/organum.v5i2.250

Ihramsjah Muhamad Sadikin, A. M. Putra, Anita Nopiyanti

引用次数: 0

Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia

Organum Pub Date : 2022-12-31 DOI: 10.35138/organum.v5i2.256

Prianto Budi Saptono, Ismail Khozen

{"title":"Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia","authors":"Prianto Budi Saptono, Ismail Khozen","doi":"10.35138/organum.v5i2.256","DOIUrl":"https://doi.org/10.35138/organum.v5i2.256","url":null,"abstract":"In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about other comprehensive income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax Law Article 4 paragraph (1). This research aims to analyze the implication of OCI on the income tax environment in Indonesia. This study use a qualitative methodology with the data mainly acquired from literature and in-depth interviews. To guarantee that the principle of ability to pay is upheld, each components of OCI demand separate treatments. According to the findings, Indonesian income tax regulations on OCI components could be based on realization, mark-to-market, or a hybrid of these approaches. Gains and losses from financial statement translation of international business activity might be taxed through realization taxation. Hybrid taxation better serve the unrealized gains and losses of fixed assets and intangible asset changes in revaluation surplus. It is preferable to use the mark-to-market approach if the tax authorities has given its consent for the revaluation to be carried out. Realization taxation should be imposed on the remaining components as well. Some policy recommendations, as a result of our findings, for the development of future tax policies are highly encouraged.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43549556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ktor-Faktor Potensial dalam Adopsi Fintech Lending di Kota Batam 石头城采用金融科技贷款的潜在因素

Organum Pub Date : 2022-12-31 DOI: 10.35138/organum.v5i2.286

Shellyna Shellyna, Wisnu Yuwono

引用次数: 0

Strategi Penilaian Prospek Saham Telekomunikasi dengan Indikator RSI dan Stochastic 带有RSI和Stochastic指标的电信期股评估战略

Organum Pub Date : 2022-12-31 DOI: 10.35138/organum.v5i2.305

Taufiq Andre Setiyono, Mokhammad Khukaim Barkhowa, Rinwantin Rinwantin

{"title":"Strategi Penilaian Prospek Saham Telekomunikasi dengan Indikator RSI dan Stochastic","authors":"Taufiq Andre Setiyono, Mokhammad Khukaim Barkhowa, Rinwantin Rinwantin","doi":"10.35138/organum.v5i2.305","DOIUrl":"https://doi.org/10.35138/organum.v5i2.305","url":null,"abstract":"Along with the increasing demand for access to data and information, the shares of telecommunication issuers are projected to become one of the resilience sectors. This study analyzes the sell signals and buy signals of the telecommunications shares listed on the IDX for the period 2019 to September 2021. The population is 18 issuers and the sample is 12 issuers selected using purposive sampling technique. This study uses a descriptive quantitative approach, in the form of analyzing, describing and summarizing phenomena from the data obtained through historical data observations. The aim is to describe in full and in depth the phenomenon under study. The results showed that 4 issuers gave a buy signal and 5 issuers showed that they had not yet shown a definite signal (recommended to hold), while 3 issuers seemed overbought and showed a sell signal. These results indicate that telecommunication stocks tend to be in demand and have good prospects. However, the RSI indicator is most reliable when adjusted for the long-term trend of stock price movements. This makes investors need to be careful to review further whether the signal shown is just a false signal or is a buy-sell signal.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43545584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption 会计专业学生云计算应用的有用性、易用性、便利条件、社会影响和个人创新性

Organum Pub Date : 2022-12-31 DOI: 10.35138/organum.v5i2.257

Kholilah Kholilah, H. Kawulur, I. Subekti

{"title":"Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption","authors":"Kholilah Kholilah, H. Kawulur, I. Subekti","doi":"10.35138/organum.v5i2.257","DOIUrl":"https://doi.org/10.35138/organum.v5i2.257","url":null,"abstract":"This study aims to test the influence of perceived usefulness, perceived ease of use, facilitating condition, social influence, and personal innovativeness in cloud computing adoption. This research is important because of the high demands of understanding student technology which can be started by adopting cloud computing in learning. Students can use cloud computing to share information, assignments, and work that can be accessed with various devices. This research was conducted on students at two state universities in Indonesia. The study used SEM in the analysis process. This research was conducted on students at two state universities in Indonesia. The results of questionnaire to 126 students indicate that the intention to use the cloud is determined by the perceived ease of use and facilitating condition. Three other variables used, perceived usefulness, social influence, and personal innovativeness were not shown to have an effect on cloud computing adoption intentions. The implication of this research is continuous research related to the use of information systems in learning.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43980524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

Mampukah Digital Literacy Memengaruhi Minat Menggunakan Aplikasi Akuntansi Berbasis Smartphone Bagi UMKM? 数字素养会影响Mint使用UMKM智能手机账户应用程序吗？

Organum Pub Date : 2022-12-31 DOI: 10.35138/organum.v5i2.307

Puji Rahayu, Imarotus Suaidah, Zahra Devian Wardani

{"title":"Mampukah Digital Literacy Memengaruhi Minat Menggunakan Aplikasi Akuntansi Berbasis Smartphone Bagi UMKM?","authors":"Puji Rahayu, Imarotus Suaidah, Zahra Devian Wardani","doi":"10.35138/organum.v5i2.307","DOIUrl":"https://doi.org/10.35138/organum.v5i2.307","url":null,"abstract":"There has been a shift in consumer behavior followed by entrepreneur behavior due to the impact of the Covid-19 pandemic and advances in technology. Entrepreneurs must have records so they can know the progress of the business they are running. In order to record neatly and save capital, you can take advantage of existing accounting applications on smartphones in finding information related to the ease of use of some of these accounting applications through digital literacy. This research has a purpose to analyze whether digital literacy can influence the interests of MSMEs to use smartphone-based accounting applications in their business activities. This type of research is descriptive quantitative. MSME entrepreneurs in the city of Kediri are the population in this research and use 40 respondents as a sample with a sampling technique using a simple rando sampling method. Simple linear regression is a method used to analyze data. The research results show that there is a significant influence between digital literacy with MSME’s interest in using smartphone-based accounting applications. The implications of the results of this research apart from for SMEs that can be efficient in managing capital, the achievement of the government's program of upgrading MSMEs has also materialized. Suggestions for future researchers are even more extended for sampling.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46029736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1