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Eriska Widyastuti; Ruklie Abadi; Ika Purwanti

Jurnal Ekonomi dan Pembangunan Indonesia 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.

Muhammad Taufik; Syamsu Rijal

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study will examine and analyse these elements to have a better understanding of how employee culture and job satisfaction impact organisational commitment. This essay's research focuses on the Bandung, Indonesia, PT.Bina Administrasi. The sample for the study was composed of 98 participants using a purposive sampling method. The analysis technique is called multiple regression. Following are the study's conclusions: (1) Organisational culture positively affects organisational commitment, meaning that the better the culture, the higher the commitment. (2) A favourable association between the two can be shown when organisational commitment is high and work satisfaction is high.

Sri Utami Nurhasanah; Sarah Fitriyani

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

Conita Aulia Wijayanti

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

At the beginning of 2020 the world was shocked by a new virus thought to have originated from Wuhan, China. named 2019 Novel Corona virus. The World Health Organization (WHO) names the new virus as corona virus disease 2019 (Covid-19), that health workers, both doctors, nurses and hospital administration staff, need legal protection from the government. Health workers are willing to devote themselves to serving public health and even sacrifice their lives and those of their families to tackle the spread of Covid-19. The formulation of the problem in this study is How is legal protection for health workers and the Covid-19 acceleration task force? and How is the form of guidance and supervision of the implementation of Covid-19 prevention services, the method used is a normative juridical approach. The work safety of health workers due to the Covid-19 pandemic has not been carried out properly as mandated in laws and regulations, in the implementation of the rights of health workers During the Covid-19 pandemic, it is still neglected and has not been fulfilled. Therefore, the role and responsibility of the government is needed to fulfill the rights of health workers as the frontline.

Asnita Sinaga; Rumondang Sitorus; Imran Surbakti; Kamelia Sinaga; Elli Tamba +1 more

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

According to the World Health Organization (WHO) in 2017 contraceptive use has increased in many parts of the world, especially in Asia and Latin America and is lowest in Sub-Saharan Africa. Globally, users of modern contraception have increased significantly from 35% in 1970 to 63% in 2017. The 2019 Indonesia Health Profile data shows that most active family planning participants choose injections and pills as contraceptives and are even very dominant (more than 80 %) compared to other methods; inject (63.7%), Pill (17.0%), Implant (7.4%), IUD/IUD (7.4%), Condom (1.2%), MOW (Women's Operative Method) (2 .7%), MOP (Male Operative Method) (0.5%). (RI Ministry of Health, 2020). The side effect of hormonal contraception is disruption of menstruation. The main side effects of DMPA (Depot Medroxyprogesterone Acetate) contraception and implants are menstrual disorders in the form of amenorrhea, spotting, changes in cycles, frequency, length of menstruation and amount of blood loss. The side effects of a contraceptive method are a factor that needs to be considered in determining the decision to continue using the contraceptive method (Hartanto, 2013). The type of research used in this research is analytic with a cross sectional approach. Cross sectional is a research approach that emphasizes the time of measurement/observation of independent variable data and depends only once at a time. The research sampling technique is total sampling. This research will be conducted at the Pratama Vina Clinic, Medan Baru District, Medan City in 2023. The results of the chi-squere test d. There is a significant relationship between the type of hormonal contraception and menstrual disorders in women of childbearing age at the Pratama Vina Clinic, Medan Baru District, Medan City, in 2023 (p= 0.013) and there is a significant relationship between the length of use of hormonal contraception and menstrual disorders in women of childbearing age at the Pratama Vina Clinic, Medan Baru District, Medan City in 2023 (p=0.031).

Yeremia Lie Yono; Danil Alfajri; Agus Kurniawan Dly; Ratih Kusumastuti

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Arrangements for Complaints on the Stabilization Budget are regulated in Elucidation of the Principles of Monetary Bookkeeping (ACCOUNTING NORM) Number six five. Apart from the accounting norms number six five, there are two other accounting norms which also direct several views related to the Fiscal Consolidation plan, in particular, accounting norms number fifteen concerning representing interests in related organizations and accounting norms number two two concerning representing a mixture of businesses. ACCOUNTING NORM No. six five characterize the steps of the trade union and define the solidification methodology. Meanwhile, NORM ACCOUNTING No. One Five manages ventures that are properly represented using value techniques, which are closely related to United Reports. Then again, ACCOUNTING Rule No. dua dua regulates the accounting treatment for the business mix to take over in the form of bid procurement as well as net resources. This article examines the use of the three ACCOUNTING NORMs in preparing Solidified Fiscal complaints. The discussion began with a Business Blend Representation (ACCOUNTING NORM Number two two), followed by Speculation Bookkeeping with a Value Strategy (ACCOUNTING NORM Number One Five), finally discussing the United Report (ACCOUNTING NORM Number Six Five).

Meiridha Utari Siregar; Jamilatul Khoiriyah; Rika Nanda Hayani; Aisyah Amini

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2023 International Forum of Researchers and Lecturers

The term history comes from Arabic, namely from the word syajaratun (pronounced syajarah), which means a tree of wood. The meaning of a wooden tree here is the existence of an event, development or growth of something (event) in a continuity (continuity). In another sense, history is not always defined by past (history is past actuality). Only in a general sense is the reality of the past. As for the social (social) itself can be interpreted with regard to interpersonal behavior, or related to social processes. But seen in social science, the word social refers to its object, namely society. When combined between history and social, it can be interpreted as the past reality of a society regarding behavior and all the processes that occurred in society. Social history is history that focuses attention on neglected, alienated, or marginalized people who are actors of social history. The roles of the community in an event in the past are the focus of the discussion of social history. This study aims to examine the social development of Indonesian society throughout history. Use a qualitative approach and include information from secondary data sources, previous research or existing knowledge of organizations and institutions. The data collection method used by the author in this article, the author uses the library method (path search). The library method is a method used to collect information from books and magazines. Where this social history is populist. Thus it is very different from conventional political history which is elitist in nature. It can be said that without social history, the existence of economic history will feel bland and shallow because social history provides the necessary link in economic history where the scope can cover the daily life of the inhabitants of an area in the past, which includes humans with different economic relationships. -different.

Harmoko W Purba; Mansur Tanjung; Yacub Hutabarat

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

  The organization is a means or tool for achieving goals, as a vehicle (vehicle) for the activities of workers who work together in their efforts to achieve goals. These goals certainly differ from one another, for example, they can be in the form of social services, education improvement, career development and so on. Every activity carried out by an organization certainly requires various resources, such as capital, materials, and machinery. Existing resources will be meaningless if not managed properly. To manage it requires other resources, namely, human resources. The formulation of the problem in this study is the formulation of whether work involvement and division of labor jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence work involvement and division of labor have on employee performance in the Sibolga Kota District Government. The temporary hypothesis is that work involvement and division of labor have a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and is used as a sample. Data collection techniques using library research and field research. The results of the study show that the variables of work involvement and division of labor can affect the performance of employees in the Sibolga Kota District Government by 54.2%. Work involvement and division of labor jointly or simultaneously have a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially, work involvement has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

Ismi Rosyidatul Ummah; Achmad Alfian Azizi; Muhammad Yasin

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the orientation strategy of the Surabaya city manufacturing industry. The method usedin this research is descriptive qualitative method. Source of data usedderived from secondary data through literature review or what is called a studyliterature collected by the researchers themselves through websites, journals, bulletins, for example taken from the Statistics Agency, company or organizational documents, newspapers and magazines, or other publications. Currently the manufacturing industry in Surabaya continues to experience increased productivity and business expansion after experiencing a decline due to the Covid-19 pandemic. This increase is inseparable from the increasing demand for an increasingly varied market, which has become a driving force for business players to grow and meet market needs. This is what is used in the manufacturing industry, namely market orientation, which includes customer orientation, competitor orientation, coordination between functions, and technology orientation. When a company is market oriented, it shows that the company pays attention to its consumers. Market orientation can be seen from customer orientation and competitor orientation. Customer orientation by researchers is placed as the highest priority in terms of providing superior values to customers.  

Kusnanto Tri Anggoro Nainggolan; Riska Nadeak; Ibelala Gea

Sinar Kasih: Jurnal Pendidikan Agama dan Filsafat 2023 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

 Leadership (leadearship) is a process of influence between individuals or between people in a particular situation, through directed communication activities to achieve a certain goal. Effective leadership will only be realized if an organization is run according to its structure and function. The purpose of this research study is to answer; Definition of leadership? What is the structure and function of leadership at GKPI Pagar Banyan? Is the leadership structure and function at GKPI running well? This study used a qualitative method with a library research approach and interviews.  

Meli Afriani N; Ririn Simanjuntak; Ibelala Gea

Sinar Kasih: Jurnal Pendidikan Agama dan Filsafat 2023 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to find out how the leadership attributes are applied in SMP ST. Lucia Siborongborong. The method used is descriptive qualitative through literature studies and also direct interviews to ST Middle School. Lucia Siborongborong. The conclusion is that leadership attributes are very important for a leader to have, such as capacity, achievement, responsibility, participation, and status. Capacity here includes intelligence, alertness or accuracy, verbal fluency, the ability to judge and make decisions and originality. Achievement attributes include knowledge, academic achievement, achievement in sports. A leader must also have a sense of responsibility in the form of independence, full of initiative, diligent, aggressive, and confident. Participation attributes such as being able to socialize, being able to work together, and being able to adapt. Then status is socioeconomic status. Even though they don’t always have a higher socio-economic leader status than those who are led. The above attributes differ according to the type of organization

Kridho Hery Gunawan; Khoirun Nissa Febrianti

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research aims to examine the influence of organizational climate and emotional intelligence on employee performance through work motivation as an intervening variable at PT. Indo Bismar Surabaya. The sampling technique used in this study was probability sampling, specifically Simple Random Sampling, with a sample size of 53 employees. Data collection was conducted through interviews and the distribution of questionnaires via Google Forms. The research method was assisted by the Partial Least Squares (PLS) technique using Smart PLS software version 4.0.8.6. The hypothesis testing results indicate the following: There is a non-significant positive influence between organizational climate and employee performance. There is a non-significant positive influence between emotional intelligence and employee performance. There is a significant positive influence between organizational climate and motivation. There is a significant positive influence between emotional intelligence and motivation. There is a significant positive influence between motivation and employee performance. There is a significant positive influence between the organizational climate variable and employee performance through motivation as an intervening variable. There is a significant positive influence between the emotional intelligence variable and employee performance through motivation as an intervening variable.    

Fandianta Fandianta; Herry Hermansyah; Refai Refai

Jurnal Motivasi Pendidikan dan Bahasa 2023 International Forum of Researchers and Lecturers

The implementation of learning using e-learning must be supported by several readiness factors. Organizational readiness factors, such as regulations, infrastructure, technology, and policies, have a significant effect on learning outcomes using e-learning. However, the human element in its use is also the most important factor in online learning. This research was conducted to measure the readiness of lecturers using e-learning on several factors, namely; Technology access factor, skill and training factor, instructor attitude factor. The sample of this study was 100 active lecturers. Univariate data analysis was performed by calculating the average readiness index and frequency and identifying categories of readiness intervals for using e-learning. The results of this study show the readiness of lecturers in using e-learning assessed from technology mastery factors, skill and training factors, and instructor attitude factors. However, for a very mature level, refinement and development of all these factors are still necessary. In addition, the training aspect is considered quite ready, but management must open training opportunities for lecturers to run online classes.

Githa Asmadeningrum Rosady; Jovita Lituhayu Maheswari; Romadona Putri Pertiwi

Jurnal Relasi Publik 2023 International Forum of Researchers and Lecturers

The changing era has made awareness of democracy and constitutionalism growing rapidly. With these amendments or changes, it is hoped that the 1945 Constitution can become the basic rules of the constitutional system under the conditions of a growing Indonesian state. The constitutional system is defined as the arrangement of elements in the organizational structure of the state that are interrelated. The vast territory of Indonesia requires that the central government hand over some of its authority to local governments. Regional governments specifically have functions, duties, and authorities in managing their own government affairs in their regions. In accordance with their roles and duties, local governments must also be able to handle various cases or problems that could occur unexpectedly, such as an outbreak or corona virus that suddenly attacked the country of Indonesia and resulted in a decrease in people's living standards, especially in the economic, social and law which is also included in the constitutional composition of the Indonesian government. Thus, the central and regional governments in this case have important roles that are interrelated in dealing with problems that occur in Indonesia. This is carried out using the principle of autonomy which is the basic rule of the government in exercising authority in its area. And by using the principle of decentralization, the central government can evenly distribute welfare, quality of life, and progress in infrastructure development in every region in Indonesia.

Raihan Putra Haristianto; Rifqi Muhammad

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

Incubators are organizations that support and guide new entrepreneurs in developing their businesses. Incubators can help new entrepreneurs develop products, create strategic business, marketing, operational management and financing. Financial management is a measure of the performance of a business which is characterized by good financial records. New entrepreneurs need to have skills or knowledge of financial management which is a vital part of the company. Startup companies in Indonesia are always innovating in providing solutions to problems that occur in Indonesia. Funding is important for startups so they can develop their business, expand their market, and improve their products. Proper funding will help startup businesses expand and achieve their goals. The research method that the writer uses is descriptive qualitative research. The role of the incubator for startup financial management to obtain funding is to provide assistance and assist startups in drafting budgets, achieving profit targets, and preparing financial reports..    

Adi Neka Fatyandri; Defen; Deviana Lie; Jason; Jesty +1 more

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2023 LPPM Universitas Sains dan Teknologi Komputer

The outbreak of Covid-19 in 2020 has brought downturn to the global economy and many companies went bankrupt during the epidemic. However, according to Unilever's financial report for the first half year, its sales fell only by 1.6% and its financial situation is still stable. The reason for it is not only for Unilever's action of taking Covid-19 as normalization, but also for its differentiation strategies, which make Unilever a competitive enterprise when the consumer products are in demand in Covid-19. Through the literature research method, this article uses the combination of SWOT (strengths, weaknesses, opportunities and threats) and PEST (political, economic, social and technological factors) models to explore the internal and external environments of Unilever in 2020, and concludes that under the multiple impacts of the external environment, Unilever still has great opportunities to make development relying on its own excellent internal conditions.

Dian Sudiantini; N.Titi Rahmah; Muhammad Fahriansyah; Muhammad Yossi Alviansyah

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The Covid-19 pandemic has had a significant impact around the world, including in the health, social, economic and political fields. Therefore, implementing strategic management is very important in dealing with this pandemic. Strategic management is the process of planning, organizing, controlling, and making decisions in achieving long-term organizational goals. In the context of the Covid-19 pandemic, strategic management must be directed at efforts to minimize the negative impact of the pandemic, while maximizing the potential benefits that can be gained from this situation. The implementation of strategic management in dealing with the Covid-19 pandemic can be done in several ways, among others, the first is Strengthening the health system: The first step in dealing with the Covid-19 pandemic is to strengthen the existing health system. This includes increasing hospital capacity, increasing the availability of medical equipment, and increasing the number of available medical personnel.

Dinias Catur Wira Kencana Khamdianingsih

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

These regulations are set forth in the rules of the game established in the Hospital specifically for the benefit of the Hospital concerned. Every hospital, in accordance with the law, has many obligations, one of which is to compile and implement hospital internal regulations or also called hospital by laws (RS Law No.44/2009 Ps.29 paragraph (1) letter r). What is meant by Hospital internal regulations (Hospital bylaws) are Hospital organizational regulations (corporate bylaws) and Hospital medical staff regulations (medical staff bylaws) which are prepared in the context of implementing good corporate governance and clinical governance good (good clinical governance).

M. Ainur Ridlo

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

The existence of tourism in Indonesia is one of the main attractions for tourists to visit Indonesia to enjoy the natural beauty of Indonesia's earth. In Indonesia there are many tourist objects that have high selling power besides Borobudur, there is also the Sibolangit nature tourism in, North Sumatra, which is also the focus of the study being studied by researchers. Efforts to build tourism are certainly not only the duty and responsibility of the government, but local governments, village governments, local communities and youth youth organizations must have a high sense of concern and empathy for the existence and development of tourism above. The results in this study indicate that the existence of youth has a very strategic role in the progress or not of a tourist attraction, because youth plays a role in terms of marketing with their abilities and skills in using social media so that the existence of tourist objects becomes increasingly known by many people, especially foreign tourists. The two youths can also be a bastion of security and comfort for visitors and thirdly the involvement of youth in building and developing tourism is also a positive value from an economic perspective which leads to the welfare of the surrounding community. So in a simple conclusion, youth must be involved and involved in the development and construction of tourist objects, especially in Sibolangit tourism in Deli Serdang, North Sumatra.

Alden Nelson; Adeline Oktalia; Emilya; Lia Willyanto; Monica Ella

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2023 LPPM Universitas Sains dan Teknologi Komputer

Career management is an ongoing series of activities that must be prepared, developed, implemented and monitored by employees or Organizational involvement. The key to creating professional HR lies in recruiting, selecting, training, and developing employees. Therefore, in this study the authors wanted to examine HR analysis related to recruitment and career management. The type of research used by the author is qualitative research, which is carried out based on scientific objects. In this study, the data collected is secondary data. The researcher uses the Observation method, which is the act of analyzing, keeping detailed records of the observable changes that occur in the subjects studied. The author finds that HR Analytics can be used to make a significant difference in business, particularly in the manufacturing sector. These procedures can help businesses grow by reducing the impact of human fatigue on all aspects of business operations and enabling more effective data-driven decision-making.