Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Analisa behavioural intention dan use behaviour pada aplikasi game online berbasis mobile phone menggunakan metode UTAUT2
No full textThe purpose of this study is to analyze the factors of acceptance and use of mobile apps-based online game applications with the Unified Theory Of Acceptance and Use Of Technology 2 (UTAUT2) model method approach. The number of research data that has been collected in this study amounted to 362 respondents. The distribution of this research questionnaire uses questionnaires such as google forms. Respondents from the questionnaire were smartphone users who played online game applications. The sampling method used is non-probability sampling. This study used quantitative analysis methods. To manage data and test data in this study using the Partial Least Squares (PLS). The results of the research analysis showed that there was a direct relationship between UTAUT2 and Behavioural Intention and Use Behaviour while there was an indirect relationship with Behavioural Intention and Use Behaviou
The effect of implementing remote work policies post-Covid-19 on private bank back office employees
No full textThis 2023 study, employing the Structural Equation Model (SEM) method, delves into factors impacting remote work among back-office employees in private banks. Focusing on 205 respondents with a minimum of one year of experience, data collected through Google Forms reveals noteworthy findings. Attitude towards remote work positively affects concentration during remote work, subsequently enhancing remote work performance. Both built environment ICT and other enablers' availability, along with built environment facilities, contribute positively to remote work satisfaction. Moreover, remote work satisfaction positively correlates with remote work performance. However, the study indicates that the working conditions of a built environment do not significantly influence remote work satisfaction. The research underscores the managerial imperative of corporate governance tailored to the remote work engagement of back-office employees in private banks. Recognizing the significance of primary supportive tools, adequate facilities, and working conditions during remote work is crucial. The anticipated outcome is an impact on employee concentration, satisfaction, and performance during remote work, emphasizing management's pivotal role in optimizing remote work practices
Pengaruh struktur GCG terhadap manajemen laba dengan koneksi politik sebagai variabel moderasi
No full textThis research aimed to determine the influence of good corporate governance structure on earnings management with political connection as a moderating variable. The independent variables were managerial ownership, institutional ownership, board size, and independent commissioners. Earnings management was the dependent variable. The moderating variable was political connection. The research population was non-financial services companies listed on the Indonesia Stock Exchange 2018-2022. The research sample was 562 firm-years. The research results showed that institutional ownership and independent commissioners had a negative influence on earnings management, while managerial ownership and board size had no influence on earnings management. Political connection weakened the negative influence of institutional ownership on earnings management. Political connection was not proven to strengthen the positive influence of managerial ownership on earnings management. Political connection was not proven to weaken the negative influence of board size and independent commissioners on earnings management.
Public interest statements
This research can increase knowledge regarding GCG structures, political connection and earnings management. The results of this research can also be used as input for regulators in implementing GCG to prevent earnings management
Beban pekerjaan, tingkat stres dan komitmen organisasi terhadap niat auditor resign
No full textThis study investigates the impact of workload, organizational commitment, and stress levels on auditors' intention to resign. The study utilizes quantitative methods and primary data obtained through an online survey using a questionnaire on Google Forms. The survey was distributed to individuals with work experience at KAPs in DKI Jakarta and West Java, excluding Big Four KAPs aged between 20 and 60 years with at least two years of experience. The findings indicate that workload does not directly affect auditors' intention to resign. At the same time, organizational commitment and stress levels significantly impact the organization. Additionally, when considered together, workload, organizational commitment, and stress levels collectively influence auditors' intention to resign.
Public interest statements
The research's findings can improve the public's understanding of the importance of transparency and accountability in accounting practices. It can also provide practical guidance for non-Big Four accounting firms in DKI Jakarta and West Java, improving efficiency and effectiveness in their services.
Apakah stakeholder pressure dan firm size mampu meningkatkan kualitas pelaporan terpadu dengan kinerja perusahaan sebagai variabel moderasi
No full textThis study analyzed the influence of stakeholder pressure and company size on integrated reporting and the role of corporate performance as a moderating variable on the influence of stakeholder pressure on integrated reporting. Data for this study were obtained from 36 companies that have published integrated reports listed on the Indonesia Stock Exchange for 2021 to 2023, with 108 observations and hypotheses tested using panel regression analysis with the Eviews 13 program. Content elements of the framework published by the International Integrated Reporting Council were used to measure the quality of integrated reporting in the study. The results revealed that stakeholder pressure had no effect on integrated reporting, Firm Size had a significant influence on integrated reporting, and company performance could not moderate the influence of stakeholder pressure on integrated reporting.
Public interest statementsThe managerial implication is that Management needs to pay attention to stakeholder pressure to improve transparency and accountability in integrated reporting. Management must ensure that the reporting is comprehensive, accurate, and relevant, covering financial and non-financial performance aspects. Companies with good performance may be better able to meet stakeholder expectations, and conversely, increasing pressure can encourage companies to improve their performanc
Enhancing individual taxpayer compliance: the role of tax awareness, knowledge, and administrative sanctions
No full textPurpose: This research analyzes the factors that influence individual taxpayer compliance at KPP PJT, specifically focusing on taxpayer awareness, knowledge and understanding of taxation, and the impact of administrative sanctions.
Methods: The research employed a proportional sampling technique and utilized questionnaires as the primary data collection instrument. The questionnaires were rated on a Likert scale of 1 to 5. Data analysis was conducted using multiple linear regression analysis with SPSS version 21.
Findings: The results revealed that taxpayer awareness, as well as knowledge and understanding of taxation, positively affect tax compliance, with significance levels of 0.014 < 0.05 and 0.009 < 0.05, respectively; additionally, administrative sanctions significantly impact personal taxpayer compliance with a significance level of 0.000 < 0.05, collectively influencing tax compliance at KPP PJT with an overall significance level of 0.005 < 0.05.
Practical Implications: This research suggests that enhancing taxpayer awareness and knowledge of taxation can significantly improve compliance rates. Additionally, implementing effective administrative sanctions can further encourage compliance among individual taxpayers. These insights can assist policymakers in designing strategies and interventions to foster greater compliance among taxpayers
The influence of Korean wave and mental health on career selection with self concept as a mediating variable on students in Jakarta
No full textThis study aims to determine the effect of korean wave and mental health on career choice with self concept as a mediating variable in students in Jakarta. The approach in this study is quantitative, with primary data types. The sampling technique used purposive sampling and obtained 100 students who met the criteria with a student population in Jakarta aged 17-25 years and over. This study uses SEM PLS 3 software. The results showed that the korean wave was significant to self concept, mental health had a significant effect on self concept, mental health was found to affect self concept, mental health affected self concept, in addition the Korean wave affected career choice. Interestingly, the korean wave does not directly affect career choice but significantly affects career choice through self concept, and also mental health does not directly affect career choice but significantly affects career choice through self concept
Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender
No full textThis study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion.
Public interest statements
This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance
Membangun Generasi Muda Unggul melalui Kewirausahaan di SMK St. Fransiskus 1 Jakarta
No full textThis Community Service activity aims to motivate vocational school graduates to pursue business ventures and equip them with techniques for starting their own businesses. It offers alternative pathways for graduates beyond continuing education or entering the workforce, providing them with tools to build businesses from scratch. This motivational approach serves as a strong driver, highlighting the vast opportunities available in entrepreneurship. The program utilizes methods such as lectures, discussions, Q&A sessions, and business simulations. Participants are exposed to real-life case studies of both successful and failed businesses, along with strategies for overcoming challenges and achieving entrepreneurial success. This approach is particularly engaging, as it emphasizes the potential for unlimited income in business. The activity was conducted on Friday, July 12, 2024, at the SMK St. Fransiskus 1 Jakarta. The counseling session concluded with positive outcomes, as participants demonstrated an enhanced understanding and a strong desire to engage in business creativity and develop entrepreneurial ideas. This was evidenced by questionnaire responses showing a high entrepreneurial spirit. Participants expressed readiness to implement business plans and integrate entrepreneurship lessons from school, with ongoing guidance from teachers and school programs to support their efforts
Pendampingan Edukasi Strategi Pemasaran Pertanian Sayur Mayur dan UMKM Keripik Kentang di Desa Margaluyu
No full textThis community service activity aims to provide understanding of the importance of attractive branding and marketing, as well as to develop and enhance skills in business management, marketing, and product innovation, which overall can help farmers improve their standard of living. The implementation of this community service activity took place over 2 days, on Friday, March 1, 2024, and Saturday, March 2, 2024, at the Margaluyu Village Hall, Pangalengan, Bandung, West Java. This community service activity has provided significant benefits to the community, especially the participants, by enhancing their understanding of marketing strategies for processed products. This enables them to more effectively promote their products to consumers outside the village. Through training in digital marketing strategies, participants are equipped with valuable understanding and skills in utilizing social media and online marketplace platforms to market their processed products. Thus, this activity not only imparts new knowledge but also provides practical tools that assist participants in increasing visibility and market access for their products, supporting the overall development of their businesses