Business Commons^™

The Influence Of Internal Marketing On Employee Performance In The Ghanaian Public Sector: The Mediating Role Of Organizational Commitment, Francis Osei, Alfred Owusu, Collins Kankam-Kwarteng, Gertrude Agyemang

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This research assessed the influence of internal marketing on employee performance in the public sector of Ghana, as mediated by organizational commitment. This research was conducted on a total of 300 public sector workers in Ghana, of whom 200 responses were received, representing a response rate of 66.6%. Purposive and convenience sampling techniques were adopted. The PLS-SEM technique was implemented to determine the associations among the variables. The research results reveal significant associations among internal marketing, employee performance, and organizational commitment. Moreover, a partial role is played by organizational commitment. The research findings indicate that the public sector, particularly Metropolitan, …

The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The Covid-19 pandemic has had impacts on various aspects of human life, particularly economic activities. In response to this situation, the government issued an income tax incentive policy for employees borne by the government (PPh 21 DTP) to maintain the purchasing power of the community, especially for employees during the pandemic. Until the end of 2020, the realization report of this incentive utilization was still low, reaching only 29.8% of the budget ceiling. This study aims to evaluate the PPh 21 DTP tax incentive policy using Dunn's policy evaluation criteria (2004). Policy evaluation covers aspects of effectiveness, efficiency, sufficiency, fairness, …

A Comparative Study On Contract-Based And Coproduction-Based Entrepreneurship Training Programs: A Study Case Of Jakarta Province, Fazlur Rahman Hassan, Muhammad Rizqy Anandhika, Maulana Fajrul Izzi

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Training is essential to guide and equip SMEs with the necessary skill sets to adapt to the disruption of the COVID-19 pandemic. The budget limitation urged DKI Jakarta Provincial Government (DJPG) to change their conventional training program for SMEs and arrange an IT-based platform enabling all city entities, including private and non-private sectors, to participate in a coproduction scheme. This study employed the performance outcomes framework to examine the impacts of coproduction in entrepreneurship training for SMEs by comparing contract-based and coproduction-based training conducted by DJPG, including the impacts on the deliverables and budget. The results indicate that overall, coproduction-based …

Defining Social Inclusion For People With Disabilities In Governance: Scoping And Thematic Literature Review, Ismi Dwi Astuti Nurhaeni, Prama Wiratama, Intan Sani Putri, Asbiyal Nurdin, Asal Wahyuni Erlin Mulyadi, Tiyas Nur Haryani, Desiderius Priyo Sudibyo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Consensus on a precise definition of social inclusion for people with disabilities remains elusive. This study aims to systematically review the definition of Social Inclusion for People with Disabilities in Governance (SIPDG) based on the related literature and offer basic theoretical insight into what might be considered relevant for establishing a definition of SIPDG. A scoping review was conducted with a qualitative synthesis of literature from SCOPUS. Articles were identified by final keywords of "social inclusion" AND “disability”*. The search produced 8,305 articles, of which 149 articles were included in the scoping review. A coding method was applied in the …

Factors Influencing The Successful Implementation Of Talent Management In The Indonesian Ministry Of Finance, Ahmad Rifai, M. Syamsul Maarif, Anggraini Sukmawati

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Talent management has been widely discussed since the introduction of The War for Talent. This study aims to analyze factors that influence the successful implementation of talent management in the Ministry of Finance and analyze employee perceptions and priorities for talent management development. The population in this study included 80,996 employees of the Ministry of Finance, with a total sample of 408 people. The research employed a descriptive approach and Importance Performance Analysis (IPA). The results indicate that organizations need to motivate and facilitate employees to adapt to organizational developments, provide equal opportunities for growth for all employees, develop the …

Financial Literacy, Risk Perception, And Investment Preferences: A Study On Millennials In Jakarta, Aziz Wisnu Putra, Maria Eurelia Wayan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The investment trend in Indonesia has increased with the presence of investors categorized as the millennial generation. The determination of investment instruments selected is influenced by the level of financial literacy and risk perception of the investors. This study aims to analyze how financial literacy and risk perception affect investment preferences amongst the millennials. Using the millennials in the five municipalities of Jakarta as a case in point, this study contributes to providing analytical data and an overview of the level of financial literacy and risk perception as well as the investment preferences of the millennial generation. The findings of …

A Theoretical Reflection On The Past, Present, And Future Of Employee-Organization Relationship: A Systematic Literature Review, Fatemeh Rezazadeh, Mir Ali Seyyed-Naghavi, Sima Rezazadeh

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Considering the changes in the social and economic environment in the past two decades and their ongoing status in the new century, it is unanimously believed that the nature of employee-organization relationship (EOR) has changed significantly. EOR, as a research field, has increasingly been recognized as a locus of research on organizational behavior, human resource management, and employment relationships. There is a research demand to integrate the academic literature to reach a better understanding of EOR. Adopting the methodology of systematic literature review proposed by Centobelli et al. (2017), the present research provides a comprehensive analysis of eighty pieces of …

How Is The Transfer Pricing Concept “Arm’S Length Principle” Applied In Indonesia?, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The research is aimed at analyzing how the arm’s length principle has been applied to transfer pricing cases in Indonesia. The arm’s length principle has become a global formula used by entities to ascertain that the transaction value has been done in an acceptable manner. The arm’s length principle has also become a fundamental basis in Indonesian tax regulations to assess the fairness of price for transactions undertaken by multinational entitles with their affiliation located outside the Indonesia’s jurisdiction. This research used qualitative approach and qualitative research method. The research shows that the manufacturing entities in Indonesia are mostly contract …

Digitalization And Tax-Motivated Income Shifting, Devenni Putri Fau, Lestari Kurniawati

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Numerous studies show that the tax rate difference between parent and subsidiaries as well as among subsidiaries acts as the incentive for income shifting between multinational corporations (MNCs). Digital business models that emerged as an impact of digital transformation may exacerbate income shifting by MNCs. However, empirical studies to support the relation between digital business models and income shifting is still scarce. Thus, this study examined whether Indonesia’s foreign-owned manufacturing companies shift income in respect to its foreign-parent tax rate and if the level of digitalization exacerbates the practice. This study used the income-shifting approach by Hines and Rice (1994) …

Determinants Of Entrepreneurial Intention: A Study On Indonesian Students, Satriadi Satriadi, Abu Muna Almaududi Ausat, D. Yadi Heryadi, Warkianto Widjaja, Ade Risna Sari

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Finding jobs for university graduates is becoming more difficult as the number of job opportunities available is not proportional to the number of graduates. This situation is aggravated by the low interest of the Indonesian population in entrepreneurship, which is at roughly 3.1%. This study aims to investigate the effect of entrepreneurial self-efficacy, creativity, attitude toward entrepreneurship, social media, entrepreneurial culture, and motivation on student’s entrepreneurial intentions. Social media is warranted in the study as the respondents are in the group of millennials. A quantitative method was used. The data analysis employed Structural Equation Modelling (SEM) with Partial Least Squares …

Board Structure In State-Owned Enterprises (Soes): Two-Tier Model Analysis On The Implementation Of Corporate Governance In Indonesia, Umanto Umanto, Ika Sri Hartantiningsih, Novita Ikasari

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The discussion on corporate governance is focused on the duties of the board of commissioners (BOC). This is important, especially for countries that use the two-tier board model, such as Indonesia. This qualitative study aims to analyze the fulfillment of the number and composition of commissioners as well as the process of appointment and dismissal of commissioners in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange. The results showed that BUMN had fulfilled the number and composition of commissioners. In addition, the existence of an audit committee and board of commissioner meetings is a component that plays an important …

Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Transfer pricing disputes have been quite high and have been considered as an important issue in taxation system in Indonesia. The high level of these disputes should be a common concern, especially to examine how the dispute process occurred and how to resolve it. This study aims to discuss the tax auditor, taxpayer, and tax court judge behavior’s prior to the transfer pricing issue and how to reduce the dispute. This study uses tax court decisions settled year 2015-2019 as the locus of the study. The research uses qualitative approach and qualitative method. The data was collected from the study …

The Antecedents And Consequences Of Individual Adaptive Performance: A Systematic Literature Study, Widya Nandini, Aurik Gustomo, Dedy Sushandoyo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The emergence of industry 4.0 and the dynamic changes in the market have urged organizations to be more agile. An organization demands that its employees have a high adaptive performance to be agile. Existing research on individual adaptive performance, however, emerges from various contexts, including the context of an employee’s develop-ment process and organizational capabilities. Thus, a systematic literature study to identify the topics addressed in the existing studies and the research gap as the foundation for future research direction is scarce and needed. This study analyzes fifty-nine highly relevant papers based on the topics and research approaches/methods. From the …

The Effects Of Business Digitalization And Knowledge Management Practices On Business Performance: Findings From Indonesian Micro, Small, And Medium Enterprises, Rosdiana Sijabat

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Studies analyzing the link between business digitalization, knowledge management practices, and business performance are rare, especially within the context of Indonesian Micro, Small, and Medium Enterprises (MSMEs). As such, this study investigates the effects of business digitalization and knowledge management practices on the performance of MSMEs. It thus offers novel insight into the mediative influence of knowledge management on the digitalization and performance of MSMEs. Primary data, collected from 95 entrepreneurs involved in MSMEs, were used to test four hypotheses regarding the effect of business digitalization on knowledge management practices and business performance using a structural equation model. This study …

Enhancing Citizens’ Participation In Planning And Budgeting In Kibaha Town Council, Tanzania, Mrisho M. Malipula

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Citizens’ participation is deemed key in the planning and budgeting of developmental activities, but grassroots participation in such endeavors has proven problematic. Against such a backdrop, this study examined citizens’ participation in planning and budgeting processes in local governments. It explores the nature and level of citizens’ participation in planning and budgeting, as well as challenges impeding their participation in the same KTC. The study employed a qualitative stakeholder analysis that involved a sum of 42 interviewees. 24 participated in 3 FGDs involving women, youth, and farmers, and 18 as Key Informants purposively picked among Councillors, WDC members, CSO leaders, …

Analysis Of Regional Tax Potential Of Pamekasan Regency, Damas Dwi Anggoro, Indriani Indriani, Wilopo Wilopo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded …

Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …

The Urgency Of Sugar Sweetened Beverages Excise Policy: A Literature Study For Implementation In Indonesia, Mohamad Luhur Hambali

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied …

Unveiling The Impact Of Covid-19 And The Policy Implications On Indonesian Small Businesses: Where Do They Hurt The Most?, Sri Wahyuni, Novita Ikasari

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The catastrophic impact of COVID-19 Pandemic on micro, small and medium enterprises (MSMEs) is well-presented across countries featured on a helicopter view. However, studies on business activities as proxies to business functions that are exclusively affected by the pandemic are scarcely found, which in turn might cause ineffective recovery policy. Using Indonesia as a case in point, this study aims at codifying the particular business activities to proxy the functions that have been impacted across the sectors and business owners’ perception on the government’s policy. The study uses indicators for three business functions that are qualitatively constructed from previous studies …

The Meaning Of Leadership For Leaders Of Private Universities In Indonesia, Immanuel Yosua, Juliana Murniati, Hana Panggabean

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Leading a university is generally more complex than a business organization, as the situation requires the presence of a leader who not only meets the criteria but is also willing to lead, a very rarely found combination in universities. Interestingly, although it is not easy to find academics with such qualities, these people still exist because they see the importance of leading for the survival of the organization. Therefore, it becomes interesting to understand how they ascribe meaning to their leadership amid the difficulties they must deal with. This study was conducted using in-depth interviews with 13 academic leaders to …

Evaluation Study Of The Implementation Of Flexible Working Arrangement In Public Sector Organization During Covid-19 Pandemic, Krismiyati Tasrin, Agus Wahyuadianto, Pratiwi Pratiwi, Masrully Masrully

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The studies of Flexible Working Arrangement (FWA) have increased significantly in 2020. However, most studies are focused on the benefits and risks of FWA in general or particular jobs. The model of FWA implementation in different characteristics of jobs to improve performances are still insufficiently researched. Using a case study with qualitative and quasi-statistic data, this study investigates the Indonesian public sector in implementing FWA policy. Investigating Indonesia allows the researchers to describe how FWA in a mandated leading training institute promotes performances in different types of jobs. This study finds that each department endured unique circumstances. The Research Department …

Miracle 14: Transparency In Indonesia’S State-Owned Enterprises, Muhammad Yasin, Harsanto Nursadi

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In administrative science and administrative law, public information disclosure has universally recognized as important partway to good governance. There is an explosive recognition of the world to freedom of information act. Freedom of information or right to information is a inseparable part of transparency principle in governance. Enacting freedom of information act is an effort not only to make government better, but also to create trust among government, the business, and citizens. Indonesia has enacted Act Number 14/2008 (FOI Act) and run into force in 2010, which contains 14 obligations to State-Owned Enterprises (SOE’s). This paper will focus to elaborate …

Finding Workable And Mutually Beneficial Solutions To Eradicate Illegal Gold Mining, Ongku Hasibuan, Jann Hidajat Tjakraatmadja, Yos Sunitiyoso

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Illegal gold mining is a controversial activity. It provides livelihoods for rural communities in gold-rich areas and contributes to poverty alleviation; however, it also creates environmental devastation, losses to state revenue and often triggers social conflicts. Various eradication efforts have been made, ranging from persuasive approaches to harsh law enforcement involving the military and police, yet this illegal activity continues. This qualitative study aims to find and propose workable solutions to eradicate this activity, particularly in Indonesia. The study was conducted at two illegal- mining sites in Kalimantan, involving some 6,000 illegal-gold-miners. Data were collected through field observations and in-depth …

How Large-Established Joint Venture Firm Remains Resilient In A Disruptive Era: A Process Tracing Case Study, Moris Tarigan, Togar Mangihut Simatupang, Yuni Ros Bangun

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The crises have spread out globally and have impacted industries, either large firms or small firms. These impacts make the firms economically in intense trouble or file bankruptcies and lay off their employees, as their incomes are falling significantly globally. Therefore, this study investigates how businesses can improve their resilience and be prepared to cope with crises and threats in this disruptive era. What were the strategies the firm has implemented?

The authors have conducted this research in PT Alpha by using the process Tracing case study method in semi-structured interviews with eight critical respondents in ten in-depth interviews, split …

What Can Indonesian Businesses Learn From The We Mean Business Initiative To Address Climate Change?, Erla Mychelisda, Nur Firdaus

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Climate change has been a much-discussed topic around the globe, and all stakeholders, including the business sector, must take collective and serious actions. The We Mean Business (WMB) initiative is a non-profit organisation that supports companies to develop policies and accelerate the transition to a low-carbon economy and achieve sustainable business. On the other hand, Indonesia, as one of the world biggest emitters and signed the Paris Agreement, are also required to meet its climate pledge. Unfortunately, not many Indonesian businesses have shown their contribution to climate change. This study aims to analyse the companies’ commitments under the WMB coalition …

Study On Green Products Innovation Of Fashion Sme “Np”, Griba Raymundo Ginting, Lamtiur Hasianna Tampubolon

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Innovation is a social and economic success due to the discovery of new solutions that significantly improve value offered to customers and benefits perceived by customers with cost exchanges as profits. Therefore, innovation becomes a competitive advantage for MSME to have the ability to compete and survive in dynamic markets. The purpose of this research is to examine innovations in the green products of MSME Fashion. The research uses qualitative methods with semi-structured interviews and observations. Data is obtained through in-depth interviews with three informants namely the owner and two employees of Fashion SME and triangulation to two consumers of …

Factors Affecting Performance And Growth Of Food Sector Bumd Jakarta Province, Henry Mp Siahaan, Dominicus Savio Priyarsono, Amzul Rifin, Bustanul Arifin

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Through a quantitative approach to data analysis using SEM-PLS, this research aims to identify factors that can improve the performance and growth of the food sector BUMD of DKI Jakarta Province. This research was motivated based on the fact that most BUMDs in Indonesia underperform with various causes. Total respondents were 98 employees from middle to top level management positions in three food BUMDs in DKI Jakarta. The main findings of this research are 12 indicators (inner model) which are divided into five variables in the measurement model (outer model): management, organization, human resources, finance and technology that have a …

Accommodating Decision-Makers Needs & Preferences In An Oil And Gas State-Owned Enterprise By Ssm Based Action Research, Hanto Yananto, Utomo Sarjono Putro, Yos Sunitiyoso

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The Covid-19 Pandemic has shifted the behaviour of decision-makers in all business processes. This situation has accelerated the process of digitizing all information, information technology, and business processes. As a subsidiary of an Oil and Gas State-Owned Enterprise in Indonesia, The SHU also has a similar SOE's bureaucracy for the approval process in business development. What factors were considered, and how did the interaction and interrelation within those factors influence the decision-making is the main question in this research. This research aims at developing the decision-making system by accommodating the decision-maker's needs and preferences. Action research based on soft systems …

Factors Influencing Purchase Intention In Affecting Purchase Decision: A Study Of E-Commerce Customer In Greater Jakarta, Farida Komalasari, Antonny Christianto, Eko Ganiarto

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to identify factors influencing purchase intention in affecting purchase decision of e-commerce customers in Greater Jakarta. This research employs survey by distributing questionnaires to 300 respondents in Greater Jakarta aged between 19 – 39 years old, who were selected by purposive snowball sampling technique. The data collected were analyzed by Structural Equation Model (SEM). This research reveals that perceived risk has a negative impact on purchase intention, while perceived benefit, trust, and brand image have a positive impact on purchase intention. Meanwhile, purchase intention has a positive impact on purchase decision for e-commerce customers. It is important …

The Social Accountability Paradox In The Regional Democratic Budget Policy Making, Rutiana Dwi Wahyunengseh, Sri Hastjarjo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Social accountability has been believed as an approach to overcome the deficit of the formal accountability (both horizontal and vertical accountability). Social accountability is percieved as a public accountability which is initiated by and aimed for the society. Several studies found the effectiveness of social accountability in encouraging a more transparent government and a wider public involvement. Those studies identified variables which contribute to the social accountability, i.e. the degree of government openness; the density of community organizations and their advocation capability; social, political, and cultural environment; and the public information accessibility. Data for this paper is collected through in-depth …