Menu

Current Issue

Current Issue Paper

  • Reflection Critical Ethnography: Other Options Accounting Research Techniques
    Original Research Article
    Country Indonesia
  • Pages 01-12
  • Dito Aditia Darma Nasution
  • Abstract | pdf Pdf
  • This article aims to offer a method of Critical Ethnography to explore the phenomenon of accounting in organizations. Critical Ethnography is an alternative to find the 'truth' of the role of accounting in organizations. Accounting has been conceived as another form of social whose terms of social values, politics and culture. Critical Ethnography has its own way of expressing this study. This article presents a simple pattern in the research agenda with Critical Ethnography. Background ontology and epistemology are also discussed in this report. Three examples formation with Critical Ethnography report presented to provide an overview of how the process can be completed and the research report.


  • The Factors Affecting Job Satisfaction and Employee Performance in Regional Financial Management Board Aceh Besar
    Original Research Article
    Country Indonesia
  • Pages 13-18
  • Ade Ramalia || Muhammad Adam || T.MeldiKesuma
  • Abstract | pdf Pdf
  • This study is to determine the effect of organizational culture, emotional intelligence and compensation on job satisfaction and employee performance. The object is the Regional Financial Management Board (BPKD) of Aceh Besar. The population in this study is all employees of BPKD of Aceh Besar, as much as 80 people distributed in various fields of work ranging from budget, accounting, income, treasury, fund transfer, secretariat and wealth. The sample is taken with purposive sampling that is only middle managers and staffs, as much as 78 respondents, excluding the 2 top leaders. Data analysis equipment uses Partial Least Square (PLS). The result shows that organizational culture influences job satisfaction significantly, organizational culture influences employee performance significantly, emotional Intelligence does not influence job satisfaction significantly, emotional Intelligence does not influence Employee Performance significantly, compensation influences job satisfaction significantly, compensation influences employee performance significantly, and job satisfaction influences employee performance significantly. The findings contribute to academic area that enrich the realm of knowledge, and to be a reference for the development of research model next. Also for the practical managers this can be a reference especially for BPKD of Aceh Besar to encourage its performance. The originality is also in the use of PLS as a statistic method. The limitation lies in the number of variables and an object.


  • Trade Union Contribution in Overcoming Industrial Relations Problems
    Original Research Article
    Country Indonesia
  • Pages 19-23
  • Rr. Rachmawati
  • Abstract | pdf Pdf
  • One important factor in achieving company goals is fostering healthy industrial relations between employees and companies. Considering that employees play an important role in achieving company goals, it is appropriate for employees to receive commensurate compensation from the company. However, in reality employees often protest because they feel their welfare is not appropriate, on the other hand the company also has difficulty realizing employee desires. To overcome these problems, a mediator is needed to bridge the problems faced by both parties. Such mediators are for example the department of labor and trade unions. This research was conducted with the aim to find out how much the contribution made by trade unions in overcoming problems related to industrial relations. The object of this study is employees at PT. KahatexRancaekek, Bandung Regency taken randomly as many as 80 people. The instruments of the research are in the form of questionnaires that have been tested for validity and reliability, while for large contributions used regression analysis.