Portal Jurnal (Institut Pesantren KH Abdul Chalim Mojokerto)
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Analysis of the Application of Income Tax on In-kind Rewards and the Enjoyment of Relationships with Work Seen from the Aspect of Justice
No full textThis research aims to examine how the concept of fairness in good taxation, as well as whether the implementation of the Minister of Finance Regulation Number 66 in the year 2023 is following the aspect of fairness. This research was conducted using primary data. This primary data was collected by the researcher directly from the first source or the location where the research object was carried out. The primary data in this study includes observation results, as well as interviews with workers directly involved in the tax deduction on nature. This research was conducted from October 2024 to November 2024. Fairness is not arbitrary, biased, or one-sided. Tax is a mandatory payment to the state, which is obligatory according to the Law, without direct reciprocal benefits, and is used for the benefit of the state for the greatest prosperity of the people. Natura and/or benefits are rewards received not in the form of money. From the results of the research, it can be concluded that taxes currently adhere to the principle of vertical equity and that the average individual or worker has the ability to pay taxes, in general, the implementation of PMK 66/2023 is in accordance with the principles of justice in a good taxation system. However, there are several recommendations for this research, namely, the government must create a tax system that is easy for the public to understand. An easily understandable tax system will encourage the public to learn and understand how the tax system works in Indonesia
The Impact of Organizational Innovation Capability, Organizational Agility, and Digital Strategy on Business Resilience in Food and Beverage SMES: The Mediating Role of Adaptability and the Moderating Role of Transformational Leadership
No full textThis study explores the influence of innovation capability, organizational agility, and digital strategy on business resilience in food and beverage (F&B) SMEs, focusing on the mediating role of organizational adaptability and the moderating role of transformational leadership. Conducted in Malang City, Indonesia, the research involves 100 SME owners and managers selected using purposive sampling. Data were collected through structured questionnaires and analyzed SEM-PLS. The findings indicate that organizational agility and digital strategy significantly impact business resilience directly, while innovation capability affects resilience indirectly through organizational adaptability. Organizational adaptability emerges as the strongest predictor of resilience, emphasizing its critical role in enabling SMEs to respond effectively to market dynamics. Although transformational leadership was not a statistically significant moderator, it shows the potential to foster adaptability and integrate innovation. The study concludes that SMEs should prioritize enhancing adaptability through strategic flexibility, continuous learning, and collaboration. Leveraging digital tools and fostering agility are also essential for building resilience. Policymakers are advised to support SMEs by addressing digital transformation challenges, such as resource limitations and low digital literacy. Additionally, investment in leadership development and adaptable innovation strategies can further strengthen SME resilience. This research contributes to academic literature and provides practical insights for F&B SMEs in navigating uncertainty, ensuring sustainability, and improving competitiveness in a dynamic market environment
The Impact of Trust, Convenience, and Financial Literacy on Purchasing Decision Using Paylater (Study on Paylater Users in Greater Surabaya)
No full textPaylater is a financial service that offers online loans, facilitating transactions with an installment system or full payment the next day. The purchase decision to use paylater is greatly influenced by the level of trust, convenience, and financial literacy. The unwise use of paylater can have a potential for consumptive behavior. This study aims to identify factors that influence consumer decisions, and provide an overview of the role of trust, ease of access, and financial understanding in shaping purchasing decisions using paylater. In this study, a quantitative method was used and the number of samples was 100 respondents. The population in this study is paylater users in Greater Surabaya. The sampling method uses a non-probability sampling technique with a purposive sampling technique. The data sources used come from primary and secondary data. Primary data sources are obtained through the dissemination of questionnaires through Google Forms while secondary data sources come from books, journals, and articles from previous research. The data analysis technique uses Partial Least Square (PLS) version 4.0. The results of this study show that (1) Trust has a significant positive effect on purchase decisions. (2) Convenience has a significant positive effect on purchase decisions. (3) Financial Literacy has a significant positive effect on purchase decisions
The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud
No full textThis research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive data, such as customer data, transaction data, and financial data, as well as very large transaction volumes which give fraud perpetrators more opportunities to commit fraud. This research uses 57 companies in the financing and banking sector listed on the IDX in 2020 - 2022 as the sample. Hypothesis testing uses logistic regression analysis and uses Eviews 13 as supporting software in data processing. The results of this research found a significant negative influence on audit quality using the auditor size proxy. Apart from that, by using the modified Jones model, it was found that there was a significant positive influence on earnings management. Meanwhile, using the ETR differential proxy as a proxy for tax aggressiveness, no effect was found on financial statement fraud. This research was created to complete the gap in previous research, namely using the hexagon fraud theory as a theoretical basis. Apart from that, the use of differential ETR as a proxy for tax aggressiveness provides different research results. The use of the financing and banking sector in this research also complements previous research where this sector is the sector with the highest number of fraud cases according to ACFE 2024
Tradisi Teket Petton: Akulturasi Dan Identitas Budaya Pada Prosesi Lamaran Pernikahan Madura Di Era Kontemporer
No full textDi pulau Madura,khususnya di Desa Murtajih Kecamatan pademwu Kabupaten Pamekasan yang menjadi locus dalam peneltian ini, terdapat beragam tradisi dan budaya, sepertihalnya pada prosesi lamaran pernikahan yang berkaitan dengan teket petton, Teket petton merupakan sebuah tradisi turun temurun yang dilakukan oleh masyarakat Desa Murtajih Kecamatan Pademawu Kabupaten Pamekasan yang harus diberikan olehi calon pria kepada calon wanitanya pada saat lamaran, maka hal ini perlu dijaga dan tetap dilestarikan mengingat pada masa sekarang begitu mudahnya budaya westernisasi masuk seiring kecanggihan teknologi sehingga menuntut masyarakat agar bisa memadukan nilai-nilai budaya baru tanpa menghilangkan budaya lokal yang ada. Untuk itu dalam penentian ini mengkaji tentang tradisi teket petton dengan titik focus peneitian yaitu tentang akulturasi dan identitas bidaya tradisi teket petton dalam prosesi lamaran pernikahan dan makna teket petton dalam prosesi lamaran pernikahan di Madura. Adapun metode penitian ini menggunakan penelitian kualitatif. Dan hasil penenltian menunjukkan bahawa pada pada prosesi lamaran dan lamaran pernikahan di Desa Murtajih Kecamatan Pademawu Kabupaten Pamekasan mengalami akulturasi budaya, dan bebrabagi makna teket petton dalam tradisi lamaran pernikahan sehingga menjadi identitas budaya, diantaranya yaitu: teket petton sebagai harmonisasi sosial, sebagai kearifan lokal, sebagai isyarat dan pertanda pesan dalam komunikasi 
Systematic Review of Innovations in Arabic Language Curriculum Approaches in Madrasahs: Towards Contextual and Sustainable Language Education
No full textPurpose - This study aims to systematically examine innovations in the approach to Arabic language curriculum development in madrasas, with a focus on the relationship between these approaches and the demands of contextual and sustainable 21st century education.
Design/methodology/approach - The research method used is a systematic review by examining 25 scientific articles from 2014 to 2024 published in reputable national and international journals.
Findings/results – The results of the study indicate a shift in the curriculum approach from traditional grammar-based to communicative, thematic-integrative, competency-based approaches, to the use of digital technology and local wisdom.
Originality/value - This study emphasizes the importance of a curriculum approach that is adaptive to local and global dynamics and encourages the integration of cultural, technological, and sustainability values in the Arabic language learning process. The findings not only provide an overview of the conceptual development of the curriculum, but also offer a reference framework for policy makers and education practitioners in designing a more relevant, responsive, and transformative Arabic language curriculum in madrasahs.
Paper type – Research pape
The Influence of Competence, Work Discipline, and Teamwork on the Performance of Employees of PT Lion Mentari Airlines at I Gusti Ngurah Rai International Airport
Full text linkEmployee performance can be measured by their ability to complete all the work that is their responsibility. The decline in employee performance at Lion Air is characterized by a lack of knowledge of company procedures, high levels of tardiness and absenteeism, and a lack of communication and coordination between team members. This study seeks to examine the impact of competency, work discipline, and teamwork on the performance of employees at PT Lion Mentari Airlines. This study uses a quantitative method. The population of this study is the operational employees of Lion Air Ngurah Rai Airport, with a sampling technique using a total sample of 100 employees. The data source used is primary data obtained from distributing questionnaires via Google Forms. Data analysis was carried out using SmartPLS software version 4.0. This study's findings demonstrate that Competence, Work Discipline, and Teamwork positively and significantly influence employee performance
Analysis of Waste of Customer Service Time for New Installations with a Lean Service Approach at PT XYZ
Full text linkEfficient water distribution is essential for public service, and PT XYZ faces significant challenges in its new customer installation process. The process, which involves several steps, experiences delays and inefficiencies that affect service quality. The research focuses on time waste during the customer installation process. Various forms of waste, such as delays, unnecessary movements, and redundant actions, lead to suboptimal service delivery. The aim is to identify sources of time waste and apply Lean Service principles to eliminate inefficiencies, thereby improving the customer installation process and enhancing overall service delivery. The study utilizes Lean Service tools, particularly Value Stream Mapping (VSM) and Process Cycle Efficiency (PCE) analysis, to assess the time spent on various activities within the installation process. Root cause analysis was conducted using Fishbone diagrams and the 5Whys method. The results from the current value stream mapping revealed that the total lead time for the process was 17.708 minutes, with value-added time of only 253 minutes, resulting in a Process Cycle Efficiency (PCE) of 1,4%. After improvements were implemented, the future value stream mapping showed a reduction in lead time to 14.828 minutes and an increase in value-added time to 253 minutes, improving the PCE to 1,7%. These improvements indicate better operational efficiency and resource optimization
The Influence of Product Diversity, Store Atmosphere, and Service Quality on Customer Satisfaction at Sports Station Galaxy Mall Surabaya
Full text linkThe rapid development of the retail business in Indonesia is closely linked to shifts in consumer shopping behavior. One of the retail brands actively competing in this dynamic environment is Sports Station, which specializes in the sale of various sports-related products. This study aims to examine the influence of product diversity, store atmosphere, and service quality on customer satisfaction at Sports Station Galaxy Mall Surabaya. This research adopts a quantitative approach with an associative research design. Data were collected through the distribution of questionnaires to selected respondents, and statistical processing was conducted using SPSS version 18. The primary analytical method employed in this study is multiple linear regression analysis. The results of the study reveal that product diversity, store atmosphere, and service quality have a simultaneous and statistically significant influence on customer satisfaction. Furthermore, the partial (t-test) results indicate that each of the independent variables—product diversity, store atmosphere, and service quality—also has a significant individual effect on customer satisfaction at Sports Station Galaxy Mall Surabaya
The Implications of Religious Charismatic Leadership on Worker Engagement: The Part That Commitment to the Company Plays
Full text linkThe basic objective of this study is to investigate, via the prism of organisational commitment, the connection between Religious Charismatic leadership and employee engagement. In order to find out how the research variables were related to each other, this quantitative study used AMOS-SEM, a data analysis tool. A positive and statistically significant effect of religious charismatic leadership on staff engagement was found. Organisational commitment acts as a robust mediator between Religious Charismatic leadership and workforce engagement. This research of human resource management at KSPPS BMT NU Kabupaten Lamongan provides a new perspective as a case study