Human Resources Management Commons^™

Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty

Jurnal Administrasi Bisnis Terapan

The Progressive Tax Rates that apply to Individual Taxpayers in Indonesia have undergone several changes, the most recent being the enactment of the Tax Regulations Harmonization Law (UU HPP) which will take effect from the 2022 Fiscal Year. can better realize the principle of justice and improve taxpayer compliance. The purpose of this study is to describe the impact of progressive rate changes in the calculation of Income Tax Article 21 and to analyze how the principle of justice is applied in the progressive tax rate changes. The research methodology used in this research is descriptive analysis, collecting data obtained …

Aplikasi Sentuh Tanahku Sebagai Inovasi Pelayanan Publik Di Kantor Wilayah Badan Pertanahan Nasional Provinsi D.K.I. Jakarta, Ulvi Ratnaningsih Sa’Adah, Murwaniyah Murwaniyah, Dimas Indra Pradana, Masutiah Masutiah, Nurwinten Panggabean, Hamka Hamka

Jurnal Administrasi Bisnis Terapan

Information technology in government institutions can be called e-Gov, where e-Gov means electronic- government, where is a system that has implemented a digitalization system in activities. All processes that will be carried out from upstream to downstream can be done digitally. Indonesia continues to reform by issuing a policy to implement an electronic digital system in the central government, regional governments, and even all ministries/agencies. Therefore, the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency created a Mobile-based Sentuh Tanahku Application. The results are expected to provide an assessment of the data and information that will be processed in …

Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia, Mohammad Ridha, Fedora Lola

Jurnal Administrasi Bisnis Terapan

The background of this research is about how crucial is the role of Human Capital division of employee health in increasing work productivity to reach the company goals. This aim to explain the role of Human Capital division in implementing the Medical Plan Program in ExxonMobil Indonesia, explaining the administrative process of the Medical Plan Program, and explaining the visualization of Reimbursement Procedure information, research results, analysis of the process of implementing the Medical Plan Program, and obstacles. The research method uses data collection methods by taking data in ExxonMobil Indonesia and doing literature studies that support the theory of …

Evaluasi Pengkreditan Pajak Masukanbagi Pengusaha Kena Pajak Belum Berproduksipasca Omnibus Law Studi Kasus Pt Z, Elsie Sylviana Kasim, Qanitha Mayra Salsabila

Jurnal Administrasi Bisnis Terapan

Crediting input tax prior to the Omnibus Law is only for the acquisition and/or import of capital goods. After the Omnibus Law, input tax credits are not only limited to the acquisition and/or import of capital goods. This study discusses input tax crediting for Taxable Entrepreneurs who have not produced after the Omnibus Law at PT Z. The data collection techniques used in this research are library research and field research. The results of the research and analysis can be concluded as follows: the input tax of Rp.391,869,212 is the acquisition of Taxable Goods or Taxable Services which are not …

Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadapkepuasan Kerja Dan Turnover Intention Pada Perawat Rumahsakit Ibu Dan Anak Eria Bunda Pekanbaru, Umi Kalsum, Harlen Harlen

Jurnal Administrasi Bisnis Terapan

This research was conducted based on the phenomenon that occurred about organizational culture and organizational commitment to job satisfaction and turnover intention at RSIA Eria Bunda Pekanbaru. The population in this study were all nurses at RSIA Eria Bunda Pekanbaru, amounting to 83 people, because the population was limited, the population was used as a sample. The data analysis technique used is Sem Smart-PLS 3.0. The results of this study that organizational culture and commitment have a significant effect on job satisfaction, organizational commitment has an effect on turnover intention, organizational culture and job satisfaction have no effect on turnover …

Analisis Program Pengembangan Usaha Mikro, Kecil, Danmenengah (Umkm) Oleh Pt Lima Pondasi Bersama, Risca Fleureta Hudiyono, Dinda Safitri

Jurnal Administrasi Bisnis Terapan

The development of Micro, Small, and Medium Enterprises (MSMEs) requires a joint role from the surrounding environment, both from regulators and other companies. PT Lima Pondasi Bersama was established to help MSMEs around East Jakarta to be more resilient in the face of the COVID-19 pandemic. This paper examines the programs organized by PT Lima Pondasi Bersama in developing MSMEs. Through interviews and cyber searches on the programs of this company, the researchers compared them with government program policies to analyze the accuracy of the programs being implemented. The results of the study show that the PT Lima Pondasi Bersama …

Pengembalian Berkas Rekam Medis Pasien Rawat Inap: Capaianstandar Mutu Dan Faktor Penyebab Keterlambatan, Mutiara Elda Septiani, Elsa Roselina

Jurnal Administrasi Bisnis Terapan

Returning medical records is the beginning of processing patient medical records. The return of the patient's medical record is one of the quality standards of the medical record unit, which must be done a maximum of 1x24 hours after the patient going home. This study aims to determine the achievement of quality standards of medical record files for inpatients at Z Hospital, time of return, time of delay and factors causing delays in medical records. The research was conducted at the Medical Record Unit of Z Hospital with a mixed methods approach. Data collection was carried out from March to …

Cadangan Imbalan Pasca-Kerja Undang-Undang Nomor 13/2003tentang Ketenagakerjaan Dengan Metodeprojected Unit Credit, Kuncoro Haryo Pribadi, Engel Lubis

Jurnal Administrasi Bisnis Terapan

Reserve for post-employment benefits is the amount of money set aside by the Employer to be paid when an employee stops working. The purpose of the research, methods and result is not written in policy impact or practice impact. The purpose of this research is to get input from practitioners to revise if there is a shortage, so it can match the feedback and there is no rejection from the worker. The purpose of interview and documentation method, qualitative descriptive, primary and secondary data sources, result are to find out the number of company liability towards fulfillment of responsibility for …

Analisis Pengaruh Total Assets Turnover, Working Capitalturnover, Debt To Equity Ratio, Dan Current Ratio Terhadapkinerja Keuangan Perusahaan, Hanifah Aidha Zakaria Putri, Kiagus Andi, Ahmad Zubaidi Indra

Jurnal Administrasi Bisnis Terapan

This study aims to determine how the influence of Total Assets Turnover, Working Capital Turnover, Debt to Equity Ratio, and Current Ratio on the Company's Financial Performance. The company's financial performance can be described one of them through the company's financial ratios which can be seen and known through the company's financial statements. There are 3 financial ratios with 4 measurement methods used in this study: Activity Ratio (Total Assets Turnover and Working Capital Turnover), Leverage Ratio (Debt to Equity Ratio), and Liquidity Ratio (Current Ratio). This study uses a quantitative method using the Slovin technique and stratified random sampling …

Strategi Komunikasi Pemasaran Kedai Kopi Dalammeningkatkan Kesadaran Merek Melalui Instagram(Studi Kasus Salah Satu Kedai Kopi Di Depok Jawa Barat), Ngurah Rangga Wiwesa, Danurifqi Pramulia, Rahmi Setiawati

Jurnal Administrasi Bisnis Terapan

The technology that is currently developing brings several creative industries in Indonesia, including the coffee shop and cafe business. In increasing brand awareness in order to compete, it is necessary to use marketing communication strategies, including through the use of direct and digital marketing trends, especially the use of social media channels. Among the many choices of social media channels, Instagram is the choice for one of the cafes in the city of Depok, West Java, to use marketing communication strategies to increase brand awareness, which is currently at the brand recognition stage. This study aims to determine the coffee …

Analisis Pengaruh Corporate Governance Dan Risk Management Committee Terhadap Financial Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020, Dhea Saummi Tasya, Imo Gandakusuma

Jurnal Manajemen dan Usahawan Indonesia

The aim of this study is to analyze the effect of corporate governance and risk management committee of manufacturing firms at the Indonesia Stock Exchange in 2016 – 2020. In 2016-2020, manufacturing companies were the highest contributors to national income, and financial performance fluctuated. Manufacturing companies do not yet have specific regulations governing corporate governance mechanisms, so this research is needed. The results of this study find that the existence of a risk management committee has insignificant on financial performance. The auditor reputation and the independence of the audit committee has insignificant on financial performance through the existence of a …

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, …

Drivers And Outcome Of Motivation To Improve Work Through Learning: Evident From South East Asia, Nor Shamri Ithnin, Md Daud Ismail, Azman Ismail, Ahmad Faiz Tharima

The South East Asian Journal of Management

Research Aims: This study aims to examine the influence of social support on training transfer and investigate the mediating effect motivation to improve work through learning has on this relationship.

Design/Methodology/Approach: This study used a quantitative design, utilising a cross-sectional survey via self-administered questionnaires, with experienced firefighters as respondents. Out of the 500 questionnaires received, 395 were valid responses and were further analysed using statistical analyses, such as confirmatory factor analysis and structural equation modelling.

Research Findings: While peer support is a strong driver of training transfer, supervisor support has no significant influence on training transfer. Also, …

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 …

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 …

Peran Employee Involvement Dan Public Service Motivation, Serta Mediasi Affective Commitment Terhadap Perceived Organizational Performance, Fahrina Yuliani, Sondang E. M. Sibarani, Steven Ebenheizer

Jurnal Manajemen dan Usahawan Indonesia

The government has regulated and legalized the compensation and benefits system through ap- plicable regulations and ratified nationally. However, the public sector needs to consider other non- monetary factors to improve employee performance, such as employee involvement, public service motivation, affective commitment, and perceived organizational performance. This research ques- tionnaire was distributed to public sector employees in an Indonesian government agency totaling 157 respondents, containing closed questions using a six-point Likert scale, an online survey plat- form, and processed using the Lisrel SEM method. This study was conducted to clarify the influence of previously identified and discussed individual-level factors as …

Analisis Pengaruh Cues Terhadap Trust, Attitude, Dan Online Shopping Intention Di Instagram, Larasati Chandra Githa Purnamaningrum, Yeshika Alversia

Jurnal Manajemen dan Usahawan Indonesia

The purpose of this research is to determine the cues (signals/clues) in Instagram posts which are attractiveness, popularity and argument quality that can affect trust which will affect attitudes towards shopping using Instagram, and thus affect purchase intentions of Indonesian local beauty products through Instagram. The sample used in this study are active Instagram users aged 17 years and over who follow one of Indonesia’s local beauty brands in Instagram, and have not made purchases from the local beauty brand that they are followed. There were 226 respondents in this study and used pur- posive sampling. The research questionnaire was …

Analisis Perilaku Ewom Opini Vaksinasi Dengan Pendekatan Theory Of Planned Behavior, Benni Ahdiyana Pamungkas, Adman Nursal

Jurnal Manajemen dan Usahawan Indonesia

Ajzen’s theory of planned behavior (TPB) has been proven in many fields to predict human be- havior. Discussion of eWOM behavior based on the theoretical approach, to the author’s knowledge, has not been widely found. This study aims to examine six hypotheses to analyze eWOM behavior by TPB approach. This research methode is survey. Sampling uses a non-probability method with judgmental techniques. The unit sample is 165 respondents who already know or post a vaccination opinion twibbon on Facebook. The questionnaire is the measurement instrument in this research. The study reveals that three hypotheses were rejected and the other three …

Pengaruh Ethical Leadership Terhadap Affective Commitment Dan Job Satisfaction Yang Dimediasi Oleh Psychological Empowerment, Dwi Inesia, Niken Ardiyanti

Jurnal Manajemen dan Usahawan Indonesia

This study discusses the effect of Ethical Leadership on Affective commitment and Job Satisfaction which’s mediated by Psychological Empowerment. Respondents of this study were 217 State Civil Servants in the DKI Jakarta area Hypothesis testing using Lisrel’s Structural Equation Model (SEM) 8.5 method. Hypothesis test result show that Ethical Leadership has a direct positive effect, both on Affective Commitment (SLF 0,25 and T-Value 2,53), and on Job Stisfaction (SLF 0,26 and T-Value 2,61). Psychologcal Empowerment partially mediateds the effect between Ethical Leadership and Af- fective Commitment (total effect value 0,8393). Psychologcal Empowerment also partially mediateds the effect between Ethical Leadership …

Self Efficacy Dan Financial Behavior Wirausaha Muda Jawa Timur Di Masa Pandemi Covid-19, Dwi Sulistyorini Amidjono

Jurnal Manajemen dan Usahawan Indonesia

This study investigated self-efficacy and financial behavior of young entrepreneurs in East Java during the Covid-19 pandemic. Research respondents came from 5,161 young entrepreneurs in East Java with an age range of 18-34 years who took part in Financial Life Skills (FLS) Online Train- ing during June 2020 to April 2021. Data were collected using a questionnaire developed by the YouthWin Through Economic Participation (YEP) project funded by USAID1. The results showed that young entrepreneurs participating in FLS training had slightly higher self-efficacy in financial skills compare to self-efficacy in soft skills, and high financial inclusion behavior with insufficient financial …

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 …

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 …

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 …

Kinerja Profitabilitas Dan Prudent Riskmanagementindustriasuransi Jiwa Syariah Tahun 2020, Desy Fitriani, Karin Amelia Safitri

Jurnal Administrasi Bisnis Terapan

This study discusses the profitability and prudent risk management of sharia life insurance companies in 2020. The analytical method of this research uses quantitative analysis methods. This method aims to analyze the data by describing or describing the data and drawing conclusions based on the analysis that has been done. The results of the discussion show that most sharia life insurance companies in 2020 are at the low profit level and the more prudent level. The results of the regression and correlation analysis showed that prudent risk management did not significantly affect profitable investment, which was indicated by the p …

Atraksi Entertainmentdalam Komunikasi Pemasaran Produk Wisata (Studi: Kebun Raya Baturraden), Margareta Manalu, Firman Kurniawan

Jurnal Administrasi Bisnis Terapan

Entertainment attraction as part of the tourism product has become a strength in attracting tourist to visit tourism destination. This study focusing on tourism attraction in natural tourism destination within the country, with the study on Kebun Raya Baturraden which just being re-launched on December 19th , 2015.This research is using qualitative approach to analyse and explain the benefit of tourism attraction that pull the tourist to visit tourism destination, in this study we focused on natural destination which is botanical garden. The population in this study are the domestic tourist which are in the length of young adult age …

Penemuan Kembali Arsip Ditinjau Dari Aspek Sistem Sarana Danprasarana Serta Pemberkasan Aktif, Muhammad Rafli Anas Syukron, Retno Wulandari, Wiwiet Mardiyati

Jurnal Administrasi Bisnis Terapan

The importance of records cannot be overstated for a company or government body,as they can be compared to a critical organ or as the "heart" of the organization or institution, making decisions and as proof that perhaps a rules and regulation or program has been executed. Each agency's active records are, of course, created on a daily basis, when there's no records management, the amount of records will increase and turn into a jumble of paper. The National Archives of Indonesia or ANRI places a high value on record management. In order to establish wellmanaged and ordered documents that make …

Aplikasi Model Arima Pada Iuran Premi Jkk, Fia Fridayanti Adam

Jurnal Administrasi Bisnis Terapan

Social security is a form of social protection to ensure that all people can meet their basic needs for a decent life. One type of social security program is the Work Accident Insurance (Jaminan Kecelakaan Kerja, JKK). The JKK is held with the aim of ensuring that participants receive health care benefits and cash compensation if a worker has a work accident or suffers from an occupational disease. The amount of the JKK premium contribution is a certain percentage of wages or income which is then deposited by the employer to the social security administering agency. Because the organizing body …

Pre-Visit Perceived Images:The Importance Of Tourism Communication In Thedigital Age, Febrian Febrian

Jurnal Administrasi Bisnis Terapan

This paper examines tourism communication that shows the importance of information on a destination in various platforms and also the role of forming a pre-visit image that is built in the minds of potential visitors. Promotional strategies can also reflect on the pre-visit perceived image as the main thing in seeing a destination. The development of media and platforms used to access pre-visit information apart from being a promotional media is also important to be seen as an initial filter for potential visitors before determining which destination they interested in

Sengketa Terkait Pengenaan Pajak Pertambahan Nilaiatas Penjualan Liquefied Petroleum Gas(Lpg) Tabung 3 Kilogram Subsidi Pemerintah(Studi Kasus Pt Pbl Tahun 2017), Hadining Kusumastuti, Yessi Simamora

Jurnal Administrasi Bisnis Terapan

This Research discusses the Dispute Regarding the Imposition of Value Added Tax on the Sale of Liquefied Petroleum Gas 3 Kilograms of Government Subsidy based on a case study of PT PBL. The purpose of writing this research is to find out the background of the tax authorities imposing VAT on the delivery of LPG 3 kilograms of government subsidies carried out by PT PBL and to find out how the process of resolving disputes between PT PBL and the tax authorities over these problems. The results of this paper state that the cause of the dispute is the imposition …

Efektivitas Implementasi Restrukturisasi Pembiayaan Akibatpandemi Covid-19 Terhadap Penurunan Npf Pada Pt Bank Dki Unitusaha Syariah, Wahyu Nofiantoro, Nabiila Washfaa Alfathiin Purnawan Putri

Jurnal Administrasi Bisnis Terapan

The COVID-19 pandemic has had an impact on almost all fields in the world, one of the sectors that has a significant impact is the economic sector. The COVID-19 pandemic has caused the number of people's income to decrease. The government, especially the Financial Services Authority, enforces regulations that have been issued in accordance with POJK Number 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of the 2019 Coronavirus Disease, which is updated through POJK Number 48/POJK.03/2020. The implementation of the POJK is due to avoid the problem of losses that are much …