Jurnal Serina Ekonomi dan Bisnis最新文献

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PENGARUH EDUKASI KEWIRAUSAHAAN, PREFERENSI RISIKO DAN KREATIVITAS TERHADAP INTENSI BERWIRAUSAHA 创业教育、风险偏好和创造力对创业主动性的影响
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-20 DOI: 10.24912/jseb.v1i1.24938
Kartika Nuringsih, Keefe Adinagoro
{"title":"PENGARUH EDUKASI KEWIRAUSAHAAN, PREFERENSI RISIKO DAN KREATIVITAS TERHADAP INTENSI BERWIRAUSAHA","authors":"Kartika Nuringsih, Keefe Adinagoro","doi":"10.24912/jseb.v1i1.24938","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.24938","url":null,"abstract":"In line with the entrepreneurship development program, research was carried out with the aim of knowing the effect of entrepreneurship education, risk preference and creativity on entrepreneurial intentions. This study involved students of the Undergraduate Management Study Program at Tarumanagara University as respondents (n = 100). The sample selection technique used purposive sampling and the analysis method used structural regression with SmartPLS 4 software. The results showed that the variables of entrepreneurship education and creativity had a positive effect on students' intention to do entrepreneurship at a significant level of 5% while risk preference had a positive effect at a level of 10%. Risk preference has the least influence while entrepreneurship education has the strongest influence so that the management study program must improve the entrepreneurship learning model and build a competitive entrepreneurial ecosystem through collaboration with the MBKM program. The results are according to the theory of planned behavior in predicting a person's behavioral intention in entrepreneurial activity. Through entrepreneurship education, risk preference and creativity have an impact on the formation of attitudes, subjective norms, and perceived behavior control to form intentions and ultimately build entrepreneurial behavior. This mechanism can be used in encouraging entrepreneurship. \u0000Sejalan dengan program pengembangan kewirausahaan dilakukan penelitian dengan tujuan untuk mengetahui pengaruh edukasi kewirausahaan, preferensi risiko dan kreativitas terhadap intensi berwirausaha. Penelitian ini melibatkan mahasiswa Program studi Sarjana Manajemen Universitas Tarumanagara sebagai responden (n=100). Teknik pemilihan sampel menggunakan purposive sampling serta metode analisis menggunakan regresi struktural dengan software SmartPLS 4. Hasil menunjukan variabel edukasi kewirausahaan dan kreativitas memiliki pengaruh positif terhadap intensi mahasiswa dalam berwirausaha pada tingkat signifikan 5% sedangkan preferensi resiko berpengaruh positif pada tingkat 10%. Preferensi risiko memberikan pengaruh terkecil sedangkan edukasi kewirausahaan memberikan pengaruh paling kuat sehingga prodi manajemen harus meningkatkan model pembelajaran kewirausahaan serta membangun ekosistem kewirausahaan secara kompetitif melalui kolaborasi dengan program MBKM. Hasil sesuai theory of planned behavior dalam memprediksi intensi perilaku seseorang dalam aktivitas kewirausahaan. Melalui edukasi kewirausahaan, preferensi risiko dan kreativitas berdampak pada terbentuknya attitude, subjective norm dan perceived behavior control sehingga membentuk intensi dan akhirnya perilaku membangun kewirausahaan. Mekanisme ini dapat digunakan dalam mendorong kewirausahaan.","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"322 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115918902","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
PENGARUH STRES KERJA, MOTIVASI, DAN KOMUNIKASI TERHADAP KEPUASAN KERJA KARYAWAN PT. TAISHAN ALKES INDONESIA DI JAKARTA 工作压力、动机和沟通对印尼PT. TAISHAN ALKES雇员满意度的影响在雅加达
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-20 DOI: 10.24912/jseb.v1i1.24936
Jason Howard, J. Turangan
{"title":"PENGARUH STRES KERJA, MOTIVASI, DAN KOMUNIKASI TERHADAP KEPUASAN KERJA KARYAWAN PT. TAISHAN ALKES INDONESIA DI JAKARTA","authors":"Jason Howard, J. Turangan","doi":"10.24912/jseb.v1i1.24936","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.24936","url":null,"abstract":"Almost all of the company's operational activities are closely related to the management and empowerment of Human Resources. Management and empowerment of human resources that are good and right will certainly affect the job satisfaction of employees. Job satisfaction of these employees is important to study because employee job satisfaction greatly influences the company's operational activities. The purpose of this study was to know that job stress has a negative and significant effect on job satisfaction of PT. Taishan Alkes Indonesia, motivation has a positive and significant effect on job satisfaction of employees of PT. Taishan Alkes Indonesia and communication have a positive and significant effect on job satisfaction of employees of PT. Taishan Alkes Indonesia. The data collection technique used was through questionnaires distributed online via Google Form, with samples selected using the non-probablity sampling method with a convenience sampling approach with a total sample of 59 respondents to employees of PT. Taishan Alkes Indonesia. And also the data analysis technique used is the Inner Model Analysis and Outer Model Analysis with the help of the SmartPLS application. The result of this study is that work stress has no negative and insignificant effect on job satisfaction at PT. Taishan Alkes Indonesia, but motivation and communication can have a positive and significant effect on job satisfaction of employees of PT. Taishan Alkes Indonesia in Jakarta.Hampir semua kegiatan operasional perusahaan sangat berhubungan erat dengan pengelolaan dan pemberdayaan Sumber Daya Manusia. Pengelolaan dan pemberdayaan Sumber daya manusia yang baik dan benar tentunya akan berpengaruh pada kepuasan kerja dari karyawan. Kepuasan kerja dari karyawan ini penting untuk diteliti karena kepuasan kerja karyawan sangat mempengaruhi kegiatan operasional perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui Stres kerja berpengaruh secara negatif dan signifikan terhadap kepuasan kerja karyawan PT. Taishan Alkes Indonesia, motivasi berpengaruh secara positif dan signifikan terhadap kepuasan kerja karyawan PT. Taishan Alkes Indonesia dan komunikasi berpengaruh secara positif dan signifikan terhadap kepuasan kerja karyawan PT. Taishan Alkes Indonesia. Teknik pengumpulan data yang digunakan adalah melalui kuesioner yang disebarkan secara online melalui Google Form, dengan sampel yang dipilih menggunakan metode non-probablity sampling dengan pendekatan convenience sampling dengan jumlah sampel sebanyak 59 sampel responden pada karyawan PT. Taishan Alkes Indonesia. Dan juga teknik analisis data yang digunakan adalah teknik analisis Uji Model Struktural dan Uji Model Pengukuran dengan bantuan aplikasi SmartPLS. Hasil dari penelitian ini adalah stres kerja tidak berpengaruh secara negatif dan tidak signifikan terhadap kepuasan kerja PT. Taishan Alkes Indonesia, namun motivasi dan komunikasi dapat berpengaruh secara positif dan signifikan terhadap kepuasan kerja","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131231971","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
PENGARUH KEPEMIMPINAN AFIRMATIF, ORIENTASI PASAR, DAN INTELIJEN PEMASARAN TERHADAP KINERJA UMKM 肯定领导、市场方向和市场营销情报对UMKM绩效的影响
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-20 DOI: 10.24912/jseb.v1i1.24939
Rodhiah, Penulis Korespondensi
{"title":"PENGARUH KEPEMIMPINAN AFIRMATIF, ORIENTASI PASAR, DAN INTELIJEN PEMASARAN TERHADAP KINERJA UMKM","authors":"Rodhiah, Penulis Korespondensi","doi":"10.24912/jseb.v1i1.24939","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.24939","url":null,"abstract":"The purpose of this research is to determine the effect of affirmative leadership, market orientation and marketing intelligence on the performance of MSMEs in North Jakarta. In making decisions in an MSME business there is a problem that the suggestions or input of employees are often not heard by MSME owners. To support this problem, it is necessary to conduct research on the influence of affirmative leadership, market orientation, and marketing intelligence on the performance of MSMEs in North Jakarta. The sample in this study were MSME owners in the culinary field in North Jakarta, namely 80 respondents and the data collection technique used a questionnaire. The sample selection technique used was purposive sampling. The results of this study indicate that affirmative leadership has no significant effect on the performance of MSMEs and the results of research on market orientation and marketing intelligence have a significant and positive influence on the performance of MSMEs. Tujuan dari penelitian ini adalah untuk menentukan pengaruh kepemimpinan afirmatif, orientasi pasar dan intelijen pemasaran terhadap kinerja UMKM di Jakarta Utara. Dalam pengambilan keputusan dalam sebuah usaha UMKM terdapat masalah saran atau masukan karyawan sering tidak didengar oleh pemilik UMKM. Untuk mendukung untuk membuktikan masalah tersebut maka perlu melakukan penelitian pengaruh kepemimpinan afirmatif, orientasi pasar, dan intelijen pemasaran terhadap kinerja UMKM di Jakarta Utara. Sampel pada penelitian ini adalah pemilik UMKM dibidang kuliner yang berada di daerah Jakarta Utara yaitu 80 responden dan teknik pengumpulan datanya menggunakan kuesioner. Teknik pemilihan sampel yang digunakan adalah purposive sampling. Hasil penelitian ini yang menunjukkan bahwa kepemimpinan affirmative tidak memiliki pengaruh signifikan terhadap kinerja UMKM dan hasil penelitian dari orientasi pasar dan intelijen pemasaran memiliki pengaruh secara signifikan dan positif terhadap kinerja UMKM.","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"167 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115204517","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
PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN 领导、动机和工作环境对员工绩效的影响
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-20 DOI: 10.24912/jseb.v1i1.24940
Rafael Sing, Penulis Korespondensi, Kata Kunci, Kepemimpinan, Lingkungan Motivasi, Kerja, Kinerja
{"title":"PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN","authors":"Rafael Sing, Penulis Korespondensi, Kata Kunci, Kepemimpinan, Lingkungan Motivasi, Kerja, Kinerja","doi":"10.24912/jseb.v1i1.24940","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.24940","url":null,"abstract":"This research aims to find out the effect of Leadership, Motivation And Work Environment On Employee Performance At Pt. Professional Human Resources Jakarta Pusat.  This research uses a sampling technique that was used in this research using simple random sampling as the method of choice by taking 40 employees who were used as respondents. The method that is used is quantitative research method and the method for data collection is distributing questionnaires with ordinal scale directly. The program that is used to process the data that have been obtained is Smart PLS 3 and the method that is used to process the data is partial least square structural equation modeling (PLS-SEM). The results obtained from this research are Leadership, Motivation And Work Environment have positive and significant effects on employee performance. \u0000  \u0000Penelitian ini bertujuan untuk mengetahui pengaruh dari kepemimpinan, motivasi, dan lingkungan kerja terhadap kinerja karyawan PT. Professional Human Resources Jakarta Pusat. Penelitian ini menggunakan teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan sampel acak atau random sampling dengan mengambil 40 orang karyawan yang dijadikan responden. Metode yang digunakan adalah metode penelitian kuantitatif dan metode pengambilan data yang digunakan adalah menebarkan kuesioner dengan skala ordinal secara langsung. Program yang digunakan untuk mengelola data yang telah diterima adalah Smart PLS 3 dan metode yang digunakan untuk mengelola data adalah partial least square structural equation modeling (PLS-SEM). Hasil yang didapat dari penelitian ini adalah kepemimpinan, motivasi, dan lingkungan kerja berpengaruh secara positif dan signifikan terhadap kinerja karyawan.","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129272419","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
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PT. ESTEH INDONESIA MAKMUR DI JAKARTA 影响印尼PT. ESTEH员工在雅加达表现良好的因素
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-20 DOI: 10.24912/jseb.v1i1.24935
Jason Febrianto, R. Masman
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PT. ESTEH INDONESIA MAKMUR DI JAKARTA","authors":"Jason Febrianto, R. Masman","doi":"10.24912/jseb.v1i1.24935","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.24935","url":null,"abstract":"The purpose of this study was to examine the effect of leadership style, motivation, and work discipline on employee performance at PT Esteh Indonesia Makmur in Jakarta. This study examines employee at PT Esteh Indonesia Makmur. The number of samples used was 65 respondents using a non-probability sampling technique with a saturation sampling approach. This research is a quantitative study with data collection methods using the online google form and data analysis using SEM (Structural Equation Modeling) with the help of SmarPLS 3 software. The results of this study indicate that leadership style has an influence on employee performance at PT Esteh Indonesia Makmur in Jakarta. Motivation and Work Discipline has no influence on employee performance at PT Esteh Indonesia Makmur in Jakarta. \u0000Tujuan penelitian ini adalah untuk menguji pengaruh gaya kepemimpinan, motivasi, dan disiplin kerja terhadap kinerja karyawan PT Esteh Indonesia Makmur di Jakarta. Penelitian ini meneliti karyawan di PT Esteh Indonesia Makmur. Jumlah sampel yang digunakan adalah 65 responden dengan menggunakan teknik non probability sampling dengan pendekatan sampling jenuh. Penelitian ini merupakan penelitian kuantitatif dengan metode pengumpulan data menggunakan google form online dan analisis data menggunakan SEM (Structural Equation Modeling) dengan bantuan software SmarPLS 3. Hasil penelitian ini menunjukkan bahwa gaya kepemimpinan berpengaruh terhadap kinerja karyawan PT Esteh Indonesia Makmur di Jakarta. Motivasi dan Disiplin Kerja tidak berpengaruh terhadap kinerja karyawan PT Esteh Indonesia Makmur di Jakarta.","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131200856","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
PENGARUH MOTIVASI DAN KECERDASAN EMOSIONAL TERHADAP HASIL BELAJAR MATEMATIKA SISWA SMK BERYAYASAN BUDDHIS SE-TANGERANG 动机和情感智慧对拥有佛教基金会的SMK学生的数学学习结果的影响
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-12 DOI: 10.24912/jseb.v1i1.22733
Oey Hannes Widjaya, Inggrid Suryatenggara, Lianah The
{"title":"PENGARUH MOTIVASI DAN KECERDASAN EMOSIONAL TERHADAP HASIL BELAJAR MATEMATIKA SISWA SMK BERYAYASAN BUDDHIS SE-TANGERANG","authors":"Oey Hannes Widjaya, Inggrid Suryatenggara, Lianah The","doi":"10.24912/jseb.v1i1.22733","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.22733","url":null,"abstract":"The purpose of this research was to test empirically the ef ect of learning motivation, emotionalintelligence, learning motivation and emotional intelligence simultaneously on the Mathematical learningoutcome of Buddhist-based vocational high school students in Tangerang Raya. This study uses quantitativemethods, with the sample size was determined using the Slovin formula and obtained a sample of 210, 11th grade students of the Buddhist Foundation Vocational School in Tangerang Raya. Test the validity of theinstrument using Pearson Product Moment and test the reliability using Alpha Cronbach. Data analysisused multiple linear regression. The results showed that learning motivation and emotional intelligence hada significant ef ect on mathematics learning outcome for class XI SMK students as evidenced by asignificance value of 0.000<0.05. Learning motivation and emotional intelligence simultaneously af ect themathematics learning outcome of class XI SMK students as evidenced by a significance value of 0.000 <0.05.","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126278907","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
STRATEGI DAN KONSEP PENGENDALIAN INTERNAL PADA OT GROUP
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-12 DOI: 10.24912/jseb.v1i1.22732
Lukman Surjadi
{"title":"STRATEGI DAN KONSEP PENGENDALIAN INTERNAL PADA OT GROUP","authors":"Lukman Surjadi","doi":"10.24912/jseb.v1i1.22732","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.22732","url":null,"abstract":"The purpose of this study is to analyze how from a problem can analyze from the control carried out by theOT Group. In this topic, will discuss about the factors that can af ect internal control itself, its objectives,components, to \"The Sarbanes-Oxley Act (SOX) of 2002\". This research is supported by national andinternational journals, international articles, as well as literature from libraries. The findings are that thereare many kinds that can be implemented in the field, but they must also have risks and impacts that arethought of on the board of commissioners, management, and personnel within the OT Group. The mainobjective of the author is to explore on internal control itself and what makes internal control itself formed,if drawn an example is COSO (Committee of Sponsoring Organizations of the Treadway Commission).","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129364743","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
PERAN LITERASI KEUANGAN DAN PERKEMBANGAN TEKNOLOGI FINANSIAL TERHADAP MINAT BERINVESTASI PADA MASA PANDEMI COVID19 金融识字的作用和对投资于COVID19大流行兴趣的金融技术的发展
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-12 DOI: 10.24912/jseb.v1i1.22730
N. Utami, Marsiana Luciana Sitanggang
{"title":"PERAN LITERASI KEUANGAN DAN PERKEMBANGAN TEKNOLOGI FINANSIAL TERHADAP MINAT BERINVESTASI PADA MASA PANDEMI COVID19","authors":"N. Utami, Marsiana Luciana Sitanggang","doi":"10.24912/jseb.v1i1.22730","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.22730","url":null,"abstract":"This study aims to analyze the relationship between the use of financial technology and financial literacy onthe interest of millennial and generation Z investors in investing in the capital market. The analysis wascarried out on 150 respondents with the sample selection method using convenience sampling, namely theages of 10 to 30 years or millennials and generation Z in Indonesia. The hypothesis testing technique usesthe multiple linear regression Ordinary Least Square (OLS) method. This research concludes that financialtechnology (fintech) does not influence investment intentions, while financial literacy influences investmentintentions.","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127563156","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
MEMPERTIMBANGKAN DASAR ETIS TANGGUNG JAWAB MORALAKUNTAN DARI PERSPEKTIF ETIKA EMMANUEL LEVINAS 从EMMANUEL LEVINAS的道德观点来看,考虑莫拉克坦责任的道德基础
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-12 DOI: 10.24912/jseb.v1i1.22729
Urbanus Ura Weruin, Y. Yuniarwati
{"title":"MEMPERTIMBANGKAN DASAR ETIS TANGGUNG JAWAB MORALAKUNTAN DARI PERSPEKTIF ETIKA EMMANUEL LEVINAS","authors":"Urbanus Ura Weruin, Y. Yuniarwati","doi":"10.24912/jseb.v1i1.22729","DOIUrl":"https://doi.org/10.24912/jseb.v1i1.22729","url":null,"abstract":"The development of a free market economy that is massive and competitive and the desire to reap hugeprofits instantly has given birth to fraudulent business practices. One of the unethical business practices isthe manipulation of financial reports by accountants. In some cases, public accountants turn loss-makingcompany financial statements into profits. In this case, professional accountants already have a moralumbrella in the form of a code of ethics for the accounting profession as a basic guideline in carrying outaccounting practices. The code of ethics for the accounting profession emphasizes that accountants mustadhere to professional principles such as responsibility, public interest, maintaining integrity, objectivity,increasing competence and professionalism, being independent, applying the precautionary principle,maintaining confidentiality, and must comply with the rules. ethics for the accounting profession. LawNumber 5 of 2011 concerning The Public Accountants also emphasizes that public accountants must behaveproperly, be honest, be responsible, and have high integrity. However, in several major cases in Indonesia,the credibility, integrity, honesty and responsibility of public accountants to the state and the widercommunity have been questioned. Why does this happen so often? This article will analyze philosophicallythe relevance of Emmanuel Levinas's ethical thoughts for the ethical responsibilities of accountants. Theresults of library research using the content analysis method show that for Levinas the ethical-moral basisfor accountants' ethical responsibilities is not something normative-pragmatic but substantial-ontological.The ethical basis of the moral responsibility of accountants is not on the autonomy, freedom,professionalism and competence of accountants as subjects but on the subordination and intersubjectivitybetween the subject and the \"Others\" (the Others). For Levinas, responsibility towards the \"Others\" (theOthers) is characterized as ethical, asymmetrical, and absolute.","PeriodicalId":387330,"journal":{"name":"Jurnal Serina Ekonomi dan Bisnis","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115792793","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
PENGARUH STRATEGI PEMASARAN VIRAL YANG MEMPENGARUHI NIAT BELI BAGI KONSUMEN SKINTIFIC 病毒营销策略的影响影响石刻消费者的购买意图
Jurnal Serina Ekonomi dan Bisnis Pub Date : 2023-02-12 DOI: 10.24912/jseb.v1i1.22734
Theresia Viony Wijaya, Hetty Karunia Tunjungsari
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