WORK LIFE HARMONY AKUNTAN: KAPAN DAN MENGAPA?
DOI:
https://doi.org/10.24034/j25485024.y2022.v6.i2.4275Keywords:
work life harmony, aktivitas pemberdayaan, nilai-nilai organisasi, akuntanAbstract
Profesi akuntan, terutama yang bergerak di industri konsultasi, identik dengan karakteristik yang tidak fleksibel dan menyita waktu. Karakteristik tersebut membuat akuntan kesulitan jika harus menyeimbangkan secara kaku waktu yang dihabiskan dalam aspek pekerjaan dengan aspek lain di luar pekerjaan. Oleh karena itu, konsep work life harmony lebih sesuai dengan akuntan, dimana setiap orang memiliki komposisi unik yang sesuai untuknya. Perusahaan berusaha untuk memfasilitasi pencapaian tersebut melalui berbagai program work life. Namun, program work-life belum tentu mengakomodasi kebutuhan para karyawan secara universal. Untuk mengatasi permasalahan tersebut, perusahaan dapat menyusun berbagai nilai organisasi dan aktivitas untuk memberdayakan akuntan. Penelitian ini menggunakan paradigma interpretif kualitatif dan bertujuan untuk memahami keterkaitan nilai-nilai organisasi dan pemberdayaan karyawan terhadap pencapaian work life harmony pada akuntan PT S. Hasil penelitian menunjukkan bahwa nilai-nilai organisasi yang diterjemahkan menjadi beragam aktivitas pemberdayaan berkontribusi terhadap pencapaian harmoni akuntan, yang pada akhirnya tampak pada subjective well being dan psychological well being akuntan. Organisasi tetap memiliki keterbatasan dalam mendukung pencapaian work life harmony akuntan. Pada tahap dimana semuanya bergantung pada motivasi intrinsik akuntan, maka organisasi tidak bisa lagi membantu. Oleh karena itu, penting bagi akuntan untuk berusaha agar dapat mencapai harmoninya.
References
Bajaj, B., dan N. Pande. 2016. Mediating Role of Resilience in the Impact of Mindfulness on Life Satisfaction and Affect as Indices of Subjective Well-Being. Personality and Individual Differences 93: 63–67.
Ballas, D. dan M. Tranmer. 2012. Happy People or Happy Places? A Multilevel Modeling Approach to the Analysis of Happiness and Well-Being. International Regional Science Review 35(1): 70–102.
Berger, S. 2018. Jeff Bezos Doesn’t Like the Idea of ‘Work-Life Balance’ — Here’s What He Swears by Instead. https://www.cnbc.com/2018/08/09/what-jeff-bezos-does-instead-of-work-life-balance.html. Diakses pada 3 Oktober 2019.
Burgard, S. A. dan K. Y. Lin. 2013. Bad Jobs, Bad Health? How Work and Working Conditions Contribute to Health Disparities. American Behavioral Scientist 57(8): 1105–1127.
Buzza, J. S. 2017. Are You Living to Work or Working to Live? What Millennials Want in the Workplace. CNBC. Journal of Human Resources Management and Labor Studies 5(2): 15–20.
Cheow, Y. K. dan S. S. Chaidaroon. 2016. Work-Life Harmony for Creative Minds in the Advertising Industry. Journal of Public Relations and Advertising 9(1): 1-16.
Chu, K. F. 2003. An Organizational Culture and the Empowerment for Change in SMEs in the Hong Kong Manufacturing Industry. Journal of Materials Processing Technology 139(1-3): 505–509.
Clark, K. R. 2017. Managing Multiple Generations in the Workplace. Radiologic Technology 88(4): 379–396.
da Costa, A. P. P., E. Weffort, J. N. de Sales Cia, dan J. C. Cia. 2020. Accountant and Accounting beyond Jokes: An Analysis of Cartoons (1925-2003). Journal of Business Administration Research 3(1).
Domino, M. A., G. Giordano, dan M. Webinger. 2017. An Investigation of the Factors That Impact the Perceived Value of Forensic Accounting Certifications. Journal of Forensic and Investigative Accounting 9(1): 637-653.
Ferguson, J. dan J. Milliman. 2008. Creating Effective Core Organizational Values: A Spiritual Leadership Approach. International Journal of Public Administration 31(4): 439–459.
Fernandez, S. dan T. Moldogaziev. 2013. Employee Empowerment, Employee Attitudes, and Performance: Testing a Causal Model. Public Administration Review 73(3): 490–506.
Friedman, S. D. dan A. Westring. 2015. Empowering Individuals to Integrate Work and Life: Insights for Management Development. Journal of Management Development 34(3): 299–315.
Galinha, I. C. dan J. L. Pais-Ribeiro. 2012. Cognitive, Affective and Contextual Predictors of Subjective Wellbeing. International Journal of Wellbeing 2(1): 34–53.
Graham, A., S. Davey-Evans, dan I. Toon. 2012. The Developing Role of the Financial Controller: Evidence from the UK. Journal of Applied Accounting Research 13(1): 71–88.
Haeger, D. L. dan T. Lingham. 2014. A Trend toward Work-Life Fusion: A Multi-Generational Shift in Technology Use at Work. Technological Forecasting and Social Change 89: 316–325.
Hamilton, S. E. 2013. Exploring Professional Identity: The Perceptions of Chartered Accountant Students. The British Accounting Review 45(1): 37–49.
Hanaysha, J. 2016. Examining the Effects of Employee Empowerment, Teamwork, and Employee Training on Organizational Commitment. Procedia - Social and Behavioral Sciences 229: 298–306.
Jang, S. J. dan A. Zippay. 2011. The Juggling Act: Managing Work-Life Conflict and Work-Life Balance. Families in Society: The Journal of Contemporary Social Services 92(1): 84–90.
Khatooni, M., M. Mollahasan, dan S. Khoainiha. 2011. Job Stress and Its Related Factors in Accountant Employees of Qazvin University of Medical Sciences. Iran Occupational Health 8(2): 66–76.
Khorshidifar, M. dan A. Abedia. 2011. An Empirical Study on the Impact of Stress on the Relationship between Locus of Control and Job Satisfaction and Job Performance. Management Science Letters 1(4): 511–516.
Kohll, A. 2018. The Evolving Definition Of Work-Life Balance. Forbes. https://www.forbes.com/sites/alankohll/2018/03/27/the-evolving-definition-of-work-life-balance/?sh=428fede49ed3. Diakses pada 3 September 2019.
Kossek, E. E., B. B. Baltes, dan R. A. Matthews. 2011. How Work-Family Research Can Finally Have an Impact in Organizations. Industrial and Organizational Psychology 4(3): 352–369.
Lewis, R. L., D. A. Brown, dan N. C. Sutton. 2019. Control and Empowerment as an Organising Paradox: Implications for Management Control Systems. Accounting, Auditing & Accountability Journal 32(2): 483–507.
McCready, K. 2018. Work-Life Balance vs. Work-Life Harmony. https://medium.com/@katemccready/work-life-balance-vs-work-life-harmony-ea23ba05e279. Diakses pada 3 September 2019.
McMillan, H. S., M. L. Morris, dan E. K. Atchley. 2011. Constructs of the Work/ Life Interface: A Synthesis of the Literature and Introduction of the Concept of Work/Life Harmony. Human Resource Development Review 10(1): 6–25.
Men, L. R. 2011. How Employee Empowerment Influences Organization–Employee Relationship in China. Public Relations Review 37(4): 435–437.
Mencl, J. dan S. W. Lester. 2014. More Alike than Different: What Generations Value and How the Values Affect Employee Workplace Perceptions. Journal of Leadership & Organizational Studies 21(3): 257–272.
Morales, J. dan C. Lambert. 2013. Dirty Work and the Construction of Identity: An Ethnographic Study of Management Accounting Practices. Accounting, Organizations and Society 38(3): 228–244.
Moulang, C. dan X. Xinning. 2017. Survey Shows Younger Accountants Most Stressed. https://www.acuitymag.com/business/survey-shows-younger-accountants-most-stressed. Diakses pada 3 September 2019.
Neuman, W. L. 2011. Social Research Methods: Qualitative and Quantitative Approaches. Pearson Education Limited. Whitewater.
Nga, J. K. H. dan S. Wai Mun. 2013. The Perception of Undergraduate Students towards Accountants and the Role of Accountants in Driving Organizational Change. Education + Training 55(6): 500–519.
Ong, H. L. C. dan S. Jeyaraj. 2014. Work–Life Interventions: Differences between Work–Life Balance and Work–Life Harmony and Its Impact on Creativity at Work. SAGE Open 4(3).
Pelit, E., Y. Öztürk, dan Y. Arslantürk. 2011. The Effects of Employee Empowerment on Employee Job Satisfaction. International Journal of Contemporary Hospitality Management 23(6): 784–802.
Razak, N. A., H. Ma’amor, dan N. Hassan. 2016. Measuring Reliability and Validity Instruments of Work Environment Towards Quality Work Life. Procedia Economics and Finance 37(16): 520–528.
Salge, C., C. Glackin, dan D. Polani. 2014. Empowerment–An Introduction. Guided Self-Organization: Inception: 67-114). Springer. Berlin, Heidelberg.
Sloan, C. 2018. Why Employees Need Workplace Flexibility. http://workplaceflexibility.bc.edu/need/need_employees. Diakses pada 3 September 2019.
Smith, D. dan K. Jacobs. 2011. “Breaking up the Sky”: The Characterisation of Accounting and Accountants in Popular Music. Accounting, Auditing & Accountability Journal 24(7): 904–931.
Wang, J.-L., D.-J. Zhang, dan L. A. Jackson. 2013. Influence of Self-Esteem, Locus of Control, and Organizational Climate on Psychological Empowerment in a Sample of Chinese Teachers. Journal of Applied Social Psychology 43(7): 1428–1435.
Xia, J. 2011. An Anthropological Emic-etic Perspective on Open Access Practices. Journal of Documentation 67(1): 75–94.
Yun, H., W. J. Kettinger, dan C. C. Lee. 2012. A New Open Door: The Smartphone’s Impact on Work-to-Life Conflict, Stress, and Resistance. International Journal of Electronic Commerce 16(4): 121–152.
