MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN

The purpose of this research is to ascertain the implementation of ESOP which has proven to increase employees’ commitment and motivation that can be measured through company’s profit proxy, and the increase in profit could increase employees’ welfare. This research used descriptive method that ensu...

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Main Author: Elizabeth Tiur Manurung
Format: Article
Language:English
Published: Universitas Pasundan 2018-10-01
Series:Jurnal Riset Akuntansi Kontemporer
Online Access:https://journal.unpas.ac.id/index.php/jrak/article/view/1240
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author Elizabeth Tiur Manurung
author_facet Elizabeth Tiur Manurung
author_sort Elizabeth Tiur Manurung
collection DOAJ
description The purpose of this research is to ascertain the implementation of ESOP which has proven to increase employees’ commitment and motivation that can be measured through company’s profit proxy, and the increase in profit could increase employees’ welfare. This research used descriptive method that ensure each characteristic of the variables to obtain the validity of the data, hence it could be proven and improved to solve problems and create logical conclusion. PT Bandung has established stock fund through ESOP program, with the diversion partly of common stocks IDR 600 million on a par of 600.000 shares. The result of this research has proven a significant impact of implementation of ESOP, such as increasing in employee’s commitment and motivation. The 257,7% increase in profit compare to last year indicates company values has improved, as a result from employee productivity increased and company welfare elevated besides ensuring company sustainability.
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spelling doaj.art-d02817aa31574502a249bdd8f1ca0d3b2022-12-22T03:03:47ZengUniversitas PasundanJurnal Riset Akuntansi Kontemporer2088-50912018-10-01102495710.23969/jrak.v10i2.12401240MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWANElizabeth Tiur Manurung0Fak Eko UNPAR BandungThe purpose of this research is to ascertain the implementation of ESOP which has proven to increase employees’ commitment and motivation that can be measured through company’s profit proxy, and the increase in profit could increase employees’ welfare. This research used descriptive method that ensure each characteristic of the variables to obtain the validity of the data, hence it could be proven and improved to solve problems and create logical conclusion. PT Bandung has established stock fund through ESOP program, with the diversion partly of common stocks IDR 600 million on a par of 600.000 shares. The result of this research has proven a significant impact of implementation of ESOP, such as increasing in employee’s commitment and motivation. The 257,7% increase in profit compare to last year indicates company values has improved, as a result from employee productivity increased and company welfare elevated besides ensuring company sustainability.https://journal.unpas.ac.id/index.php/jrak/article/view/1240
spellingShingle Elizabeth Tiur Manurung
MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN
Jurnal Riset Akuntansi Kontemporer
title MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN
title_full MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN
title_fullStr MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN
title_full_unstemmed MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN
title_short MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN
title_sort meningkatkan komitmen karyawan melalui employee stock ownership program untuk meningkatkan kesejahteraan karyawan
url https://journal.unpas.ac.id/index.php/jrak/article/view/1240
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