Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Implementasi Kebijakan Pembangunan Daerah melalui Pendekatan Bottom-Up
Get PDFRegional development policies play a crucial role in shaping the growth and welfare of local communities. However, the effectiveness of these policies often depends on how well they are implemented at the regional level. Traditional top-down approaches may overlook local conditions and actors, leading to less effective outcomes. This study aims to explore the implementation of regional development policies in Indonesia through a bottom-up approach, which highlights the significance of local actors such as bureaucrats and community members in influencing policy success. Understanding the dynamics of local participation and contextualization is essential for promoting more inclusive and sustainable development. This research employs a qualitative approach with a descriptive method. The object of the study is regional development policies in Indonesia. Data sources include laws and relevant regulations related to regional development. Data collection was conducted through documentation and literature review methods. The collected data were then analyzed using content analysis techniques to identify meanings, patterns, and trends in policy implementation from a bottom-up perspective. Findings indicate that participatory and context-sensitive policy implementation tends to better address local needs, but challenges remain, including limited human resource capacity, budget constraints, dominance of top-down approaches, and weak public oversight. Successful implementation requires synergy among implementers’ flexibility, political support, and active community participation
Dampak Perubahan Mekanisme Perhitungan Pajak Penghasilan PPh 21 Bagi Cash Flow Perusahaan (Studi Kasus Wajib Pajak Perusahaan)
Get PDFThis study investigates the impact of the new calculation mechanism of Article 21 Income Tax (PPh 21), particularly the application of the Average Effective Rate (TER), on corporate cash flow. While prior studies have discussed compliance and tax administration reform, limited attention has been given to how regulatory changes affect companies that provide tax allowances to employees. This research aims to fill that gap by analyzing the financial implications for a case company in the insurance sector. Using a qualitative descriptive approach, data were collected through document analysis, including company payroll and tax calculation reports, supported by relevant regulations such as PER-16/PJ/2016, PP No. 58/2023, and PMK 168/2023. The results show that the TER mechanism increases the tax burden for January to November, while in December the company experiences overpayment. A comparison between TER and the progressive tax method reveals that both lead to the same total annual liability, yet with different monthly cash flow impacts. The findings provide practical insights for companies in designing tax planning strategies to mitigate regulatory changes and strengthen financial management
Peran Kontent Marketing dan Free Ongkir terhadap Minat Beli Konsumen pada Shopee
Get PDFIn the era of rapid globalization, information and communication technology has significantly transformed how consumers interact with products and brands. E-commerce has emerged as a highly popular shopping method, offering consumers easy and unlimited access to a wide range of products from around the world, all from the comfort of their homes. This shift presents great opportunities for businesses to expand their market reach, while also intensifying competition. One strategic approach increasingly adopted in the e-commerce sector is content marketing. Shopee, one of the largest e-commerce platforms in Indonesia, has successfully implemented this strategy. By leveraging video-based content and innovative promotions, Shopee has effectively captured consumers' attention. This research aims to explore how these two elements influence consumer buying interest on the Shopee platform. Using a qualitative approach, the study reveals that content marketing plays a crucial role in driving consumer interest in products. Additionally, the free shipping policy has been shown to significantly impact consumer purchasing decisions. This offering not only enhances the attractiveness of promotions but also contributes to increased sales, providing substantial value for both consumers and businesses. In the era of rapid globalization, information and communication technology has significantly transformed how consumers interact with products and brands. E-commerce has emerged as a highly popular shopping method, offering consumers easy and unlimited access to a wide range of products from around the world, all from the comfort of their homes. This shift presents great opportunities for businesses to expand their market reach, while also intensifying competition
Gaya Hidup Elit di Kota, Sederhana di Desa: Ditengah Lemahnya Kondisi Ekonomi Mahasiswa Rantau di Kota Kupang
Get PDFABSTRACT
The lifestyle phenomenon of out-of-town students in Kupang City shows a significant shift in behavior, where they tend to adopt an elite lifestyle despite economic limitations. This study aims to identify factors that influence students’ consumptive lifestyles, as well as their impact on their mental well-being. Using a qualitative approach through in-depth interviews, this study revealed that social pressure, the influence of social media, and the desire to be accepted in the social environment play a major role in shaping consumptive behavior. Out-of-town students often feel alienated and try hard to adjust to social norms that prioritize appearance. The results of the study indicate the need for stronger social support for out-of-town students to help them balance social aspirations with the economic realities they face, as well as the importance of education about financial management to prevent excessive consumptive behavior
Pengaruh Customer Relationship Management (CRM) dan Promosi terhadap Loyalitas Pelanggan XL Axiata
Get PDFCustomer Loyalty is one of the challenges for telecommunication companies, including XL Axiata. In a highly competitive industry, companies need to implement effective strategies to maintain customer loyalty. Two strategies that can be adopted are Customer Relationship Management (CRM) and promotion. CRM helps companies build long-term relationships with customers, while promotions drive loyalty and increase customer engagement. This study aims to explore the role of these two factors in increasing customer loyalty at XL Axiata. Data was collected through questionnaires distributed to students of Pamulang University Management Study Program who are XL Axiata customers. The results showed that CRM has no significant effect on customer loyalty, while proper promotion can significantly increase customer loyalty
Pengaruh Stres Kerja dan Lokus Kendali terhadap Kinerja Guru
Get PDFThis research aims to determine the effect of work stress and locus of control on teacher performance. This research targets teachers at SMA Negeri 15 South Tangerang City with a saturated sample of 60 teachers. The data collection technique uses a questionnaire with measurement scale is Likert scale. The data analysis technique used is multiple linear regression analysis with the help of SPSS software. The research results show that 1). Work stress and locus of control simultaneously have a positive effect on teacher performance; 2) work stress partially has a positive effect on teacher performance; and 3) locus of control partially does not have a positive effect on teacher performance. It is hoped that this research can contribute to improving teacher performance through controlling work stress by managing the division of teacher tasks based on teacher competence and time allocation, and increasing locus of control
Pengaruh Gaya Kepemimpinan Demokrasi dan Komitmen Organisasi terhadap Kinerja Pegawai dengan Empowerment sebagai Variabel Intervening di Kantor Imigrasi Kelas I TPI Padang
Get PDFThis study aims to examine the effect of democratic leadership style and organizational commitment on employee performance with empowerment as an intervening variable at the Class I Immigration Office (Kantor Imigrasi Kelas I TPI) in Padang. The data collection method in this study was to use a questionnaire with a sample size of 75 respondents. Data analysis in this study used SmartPLS V3.0 with the SEM (structural equation modeling) analysis method. The results showed that (a) there is an insignificant positive effect of democratic leadership style on empowerment. (b) there is a significant positive effect of organizational commitment on empowerment. (c) there is an insignificant positive effect of democratic leadership style on employee performance. (d) there is a significant positive effect of organizational commitment on employee performance. (e) there is a significant positive effect of empowerment on employee performance. (f) there is an insignificant positive effect of democratic leadership style on employee performance through empowerment. (g) there is a significant positive effect of organizational commitment on employee performance through empowerment
Pengaruh Motivasi Intrinsik dan Insentif terhadap Kinerja Pegawai pada PT Pos Indonesia (Persero) Kota Tangerang
Get PDFThis research aims to examine the effect of intrinsic motivation and incentives on employee performance at PT Pos Indonesia (Persero) in Tangerang, both individually and simultaneously. Understanding these factors is crucial for organizations seeking to improve employee productivity and satisfaction. This study employs an associative method with a quantitative approach. The population consists of 56 employees, and a saturated sample technique was used, where all members of the population are included as samples. The analysis methods involve instrument testing, validity and reliability tests, classical assumption tests, and regression analysis, all using SPSS version 26. The research findings indicate that intrinsic motivation has a positive and significant impact on employee performance, suggesting that motivated employees perform better. Similarly, incentives also positively affect employee performance, reinforcing the importance of rewarding employees. When both intrinsic motivation and incentives are considered together, they show a substantial influence on performance. This implies that both individual and combined efforts of motivation and rewards are essential for improving employee productivity. The results emphasize the importance of a well-balanced motivational strategy and incentive system in enhancing employee performance, contributing to organizational success
Analisis Pemilihan Torpedo di KRI Kelas Bung Tomo guna Menghadapi Ancaman Keamanan Maritim di Laut Natuna dalam Rangka Mendukung Tugas TNI AL
Get PDFThis study aims to analyze the selection of torpedoes used on the KRI Bung Tomo Class in dealing with maritime security threats in the Natuna Sea, which is a strategic area in the context of Indonesian defense. Threats to maritime sovereignty and security in the Natuna Sea are increasing, with unilateral claims and military activities from certain countries. Therefore, the selection of the right torpedo on the KRI Bung Tomo Class is crucial to improve the ability to detect and deal with threats effectively. The research method used is quantitative. Quantitative is defined as part of a series of systematic studies of phenomena through data collection, which are then measured using mathematical or computer statistical techniques. The general characteristics are playing with numbers and the results of the research will use tables, statistical analysis and graphs. The results of this study are expected to provide strategic recommendations for the development of the Indonesian Navy's combat strength, especially in dealing with potential threats in the Natuna Sea. With the selection of the right torpedo, it is hoped that the KRI Bung Tomo Class can be more optimal in supporting maritime security and patrol tasks in the region
Pengaruh Kepemilikan Asing dan Mekanisme Bonus terhadap Transfer Pricing
Get PDFThis study is motivated by the increasing concern over transfer pricing practices, particularly among companies with foreign ownership and incentive-based compensation systems. It aims to examine the effect of Foreign Ownership and Bonus Mechanism on Transfer Pricing in Consumer Non-Cyclicals companies. The research adopts a quantitative approach, utilizing secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). A purposive sampling method was employed to select the sample. The analysis techniques include descriptive statistics, multiple linear regression, panel data regression analysis, model selection using the Random Effect Model, classical assumption testing, and hypothesis testing with the aid of E-Views version 12. The findings reveal that Foreign Ownership and Bonus Mechanism together significantly influence Transfer Pricing. However, when examined individually, only Foreign Ownership shows a significant effect, while the Bonus Mechanism does not. This suggests that foreign-owned firms are more inclined to engage in transfer pricing, likely for tax or regulatory advantages. These findings underscore the importance of implementing stricter oversight and regulations on foreign-owned entities to curb potentially harmful transfer pricing activities