Abstract:This study aims to construct an integrated constellation model and determine optimal strategies for reinforcing lecturers’ professional commitment at leading private universities in Bogor. Utilizing the POP-SDM (Modeling…
ng and Optimization of Management Resources) framework, the research integrates elements of local wisdom and organizational support within a systemic approach to human resource development. The exploratory qualitative phase involved in-depth interviews and focus group discussions to uncover major determinants influencing professional commitment. From the thematic analysis, four principal variables emerged—teamwork, organizational climate, religiosity, and work motivation—which were validated through expert judgment. Quantitative verification was subsequently performed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to examine both direct and indirect relationships among constructs. The analysis confirmed that all variables exert positive and significant effects on lecturers’ professional commitment, with work motivation being the most dominant factor. To refine improvement priorities, the SITOREM (Scientific Identification Theory for Conducting Operational Research in Educational Management) method was applied, identifying indicators that should be improved, maintained, or further developed. The findings offer empirical and practical insights, including: (1) a validated POP-SDM–based commitment model combining cultural and organizational dimensions; (2) evidence-based strategies to enhance lecturer professionalism; and (3) an optimization framework to guide sustainable lecturer development in higher education institutions.
Abstract:The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning…
ioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services
Abstract:This study aims to examine the relationship between employee training and development programs and customer satisfaction levels within the hospitality sector, with a particular focus on MaxOne Hotels in Makassar. Employing…
ng a mixed-methods approach, the research integrates employee surveys, customer feedback, and performance metric analysis to assess the influence of training programs on service quality and customer experiences. The findings reveal that employee training and development variables account for only 1.4% of the variance in customer satisfaction, with the remaining 98.6% influenced by other factors. Nevertheless, well-structured training program designs were shown to significantly enhance employees' critical thinking, communication, emotional regulation, and problem-solving skills. Furthermore, technology-based training demonstrates substantial potential for improving service efficiency and facilitating adaptation to operational innovations. In conclusion, while the direct impact of training on customer satisfaction is relatively minor, thoughtfully designed training programs remain essential for delivering high-quality customer experiences and sustaining competitiveness in the industry. This research offers valuable insights into strategies for optimizing training effectiveness in the hospitality sector.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:This research aims to evaluate the public response to the implementation of the e-PR service by PT. KAI, focusing on service satisfaction and effectiveness. In the context of public service digitalization, PT. KAI has taken…
taken an innovative step by introducing e-PR, an electronic public relations platform, to enhance engagement and communication with the public. Through online surveys , this study will collect user perception data related to the quality, accessibility, and benefits of the e-PR service. Data analysis will be conducted using descriptive and inferential statistical techniques to identify levels of satisfaction and factors influencing the effectiveness of e-PR. The results of this study are expected to provide valuable insights for PT. KAI in refining its digital communication strategy and improving service quality to the public. Thus, this research is not only relevant to PT. KAI but also to digital PR practices in other industries
Abstract:This research aims to analyze the implementation of the First In First Out (FIFO) system in managing raw material inventory in the kitchen of Hotel R-GINA Pemalang. The research method used is qualitative, focusing on direct…
rect observation, in-depth interviews, and document analysis related to the inventory management process. Although the FIFO system has been widely studied in the context of manufacturing and supply chains in general, this research provides new insights into its application in a hotel kitchen operational environment. The research results show that the implementation of the FIFO system in the kitchen of Hotel R-GINA Pemalang has helped improve the efficiency of raw material usage and reduce the risk of spoilage or expiration. However, several challenges were found in its implementation, such as limited storage space and the need for staff training. The conclusion of this research emphasizes the importance of the FIFO system in raw material inventory management in the hospitality industry. The proposed recommendations include improving storage infrastructure, developing a digital recording system, and ongoing training programs for kitchen staff.
Abstract:Connectivism provides abundant enchanting experiences in ELT context due to the benefits that it offers. However, as the practice requires technology integration, physical, and psychological readiness, teachers discover…
challenges upon the implementation. This study aims at investigating the benefits and challenges of the practice in ELT context. Through content analysis qualitative study, the study attains the targeted exploration. 5 experienced English teachers are selected to conduct semi-structured interviews. The data were analyzed and reviewed by the researchers and experts for affording the valid results. The results provide valuable insights towards the issues that are raised. This study sheds a light on the essence of digital environment in ELT which assists the feasible various sources of learning to be attained. Findings revealed that Connectivism can definitely foster learners’ language skills, such as speaking, listening, and pronunciation through the various digital platforms that are provided. Interestingly, connectivism is advantageous for strengthening learners' 21st century skills, namely critical thinking, collaboration, communication skills, and creativity in learning English. On the other hand, the challenges encountered by teachers in integrating connectivism are 1) inadequate facilities and infrastructure, 2) lack of training and development in educator resources, and 3) low internet network access or the bandwidth.
Abstract:This study explores the role of rubrics in improving speaking skills among Generation Z students under the Merdeka Curriculum in Indonesia. By leveraging qualitative research methods, specifically in-depth interviews with…
h experienced English language teachers, the study delves into the practical applications, benefits, and challenges of rubric implementation. The findings reveal that rubrics significantly enhance student performance by providing clear, structured, and detailed feedback, aligning with Generation Z's preference for interactive and visually engaging learning experiences. Additionally, the study highlights the compatibility of rubrics with the objectives of the Merdeka Curriculum, emphasizing student independence and creativity. These insights underscore the necessity for educators to adopt and refine rubric-based assessments to meet contemporary educational goals and the unique characteristics of modern learners.