UPH Academic Journals (Universitas Pelita Harapan)
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THE IMPACT OF COST OF DEBT, INVENTORY INTENSITY AND PROFITABILITY TOWARD TAX AVOIDANCE ON NON-CYCLICALS CONSUMER GOODS COMPANIES LISTED ON THE IDX
Full text linkThis research is conducted to determine the impact of the cost of debt, inventory intensity, and profitability toward tax avoidance. It observes non-cyclicals consumer goods companies listed on the Indonesia Stock Exchange in 2021 and 2022. There are 57 non-cyclicals consumer goods companies, from which 29 companies fulfill the criteria. For two years observation, total sample for the research is 58 units.
The research used secondary data from the Indonesia Stock Exchange with purposive sampling method. The data collected for the research will be analyzed using classical assumption test and multiple linear regression analysis method. The analysis tool used is SPSS version 26.
The result of this research show that cost of debt, inventory intensity, and profitability simultaneously do not significantly influence the tax avoidance. Meanwhile, the cost of debt is partially significant toward tax avoidance with significance value of 0.015 while the inventory intensity and profitability are partially insignificant toward tax avoidance in non-cyclical consumer good companies that are listed on the Indonesia Stock Exchange for Year 2021-2022
PENGARUH FINANCIAL STABILITY, GOOD CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP FRAUDULENT FINANCIAL FRAUD
Full text linkThis research aims to examine the influence of financial stability, good corporate governance, and internal control on fraudulent financial fraud. This research is quantitative research. The data used is secondary data from company annual reports, obtained from each company's website. The population in this research is state-owned companies (BUMN) that are still operating in Indonesia. The sampling method in this research uses a purposive sampling method which produces a sample of 20 state-owned companies using annual reports and having complete data as required by the variables used for the 2021-2023 period. The method used to analyse the data is panel logistic regression analysis. The research results show that the Nagelkerke R Square value is 0.191, which means that financial stability, good corporate governance and internal control can explain 19.1% of fraudulent financial fraud and the rest is influenced by other variables outside this research. The test results show that: (1) financial stability has no effect on fraudulent financial fraud, (2) good corporate governance has no effect on fraudulent financial fraud, and (3) internal control reduces indications of fraudulent financial fraud
Visualisasi Menstrual Taboo pada Siswi-Siswi di Wilayah Indonesia Timur ABSTRAK
Full text linkTopik menstruasi merupakan salah satu hal yang masih cukup tabu untuk diperbincangkan di sekolah-sekolah Indonesia, khususnya di wilayah Indonesia Timur yang notabene dengan tingkat patriarki yang tinggi. Hal ini pun menimbulkan berbagai hambatan, baik dalam upaya manajemen kebersihan menstruasi maupun proses pembelajaran siswi-siswi itu sendiri. Dalam jurnal ini, penulis berusaha untuk mengkaji berbagai bentuk diskriminasi terhadap siswi-siswi yang sedang menstruasi sebagai akibat dari sistem patriarki yang dipicu oleh menstrual taboo. Studi ini menggunakan metodologi Double Diamond, dengan menerapkan konsep majas sebagai media bahasa dalam ranah Desain Komunikasi Visual. Tujuan penelitian ini diarahkan pada masyarakat agar mereka bisa menyadari isu menstrual taboo sekaligus menciptakan lingkungan yang kondusif bagi siswi-siswi yang sedang menstruasi
Strategi Arpose Project dalam Menjaga Etos Kerja Setiap Karyawannya
Full text linkArpose Project merupakan firma desain interior yang sudah berdiri sejak tahun 2015 yang dipimpin oleh dua principal yaitu Michael Jonathan dan Hardwin Suhendro. Arpose memiliki 19 karyawan dengan 2 penanggung jawab desainer yaitu kedua principal, dan seluruh karyawan bekerja di bawah arahan dari principal. Etos kerja merupakan perilaku kerja positif yang didasari komitmen yang total pada paradigma kerja dan dipandang sebagai karakter atau ciri semangat bekerja untuk mengembangkan suatu entitas dari organisasi. Penelitian ini bertujuan untuk memahami strategi Arpose Project untuk mempertahankan etos kerja karyawan untuk mendapatkan hasil yang optimal. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan etnografi. Arpose memiliki strategi untuk menjaga etos kerja para karyawannya yaitu strategi pembinaan etos kerja yang dibagi menjadi proses kerja dan kualitas karyawan, juga strategi motivasi dan apresiasi. Proses kerja dalam Arpose yaitu memberikan kebebasan namun dengan tetap bertanggungjawab dan memberikan satu atau dua proyek terhadap desainer agar efektif dan efisien. Kualitas karyawan dijaga dan ditingkatkan melalui bimbingan langsung dari principal seperti memberikan edukasi, diajarkan untuk proaktif, dan lainnya. Motivasi dan apresiasi diberikan pada saat evaluasi dilengkapi dengan adanya pemberian bentuk-bentuk apresiasi yang menguntungkan sehingga bersifat saling menguntungkan
Model Kepercayaan yang Berdampak pada Kepuasan Layanan Mobile Banking di DKI Jakarta [Trust Models That Impact Mobile Banking Service Satisfaction in DKI Jakarta]
No full textThe advancement of information technology has brought changes in the use of banking services to be more convenient, easy, and efficient. One of the banking innovation products is Mobile Banking services, which is expected to obtain customer satisfaction, increase the number of transactions, and increase the nominal transactions. There are several problems in the use of Mobile Banking services including cases of fraud, data theft and failure in banking transactions. So that customer trust in Mobile Banking services decreases and customer satisfaction decreases. Perceptions of quality, security, privacy, and risk that have an impact on customer trust and satisfaction will be tested and studied in this study. Questionnaires of 209 Mobile Banking service users in DKI Jakarta were distributed in this study and then analyzed using SEM based on variance (PLS) with the explanatory survey method. The results of the study concluded that the variables of service quality, trust and security and privacy have a significant influence on Mobile Banking user satisfaction. However, the risk variable does not have a significant influence on Mobile Banking user satisfaction.
Abstrak Bahasa Indonesia: Adanya kemajuan teknologi informasi telah membawa perubahan dalam penggunaan layanan perbankan menjadi lebih nyaman, mudah, dan efisien. Salah satu produk inovasi perbankan yaitu layanan Mobile Banking, yang mana diharapkan memperoleh kepuasan nasabah, peningkatan jumlah transaksi, dan peningkatan nominal transaksi. Ada beberapa masalah dalam penggunaan layanan Mobile Banking diantaranya kasus penipuan, pencurian data dan kegagalan dalam transaksi perbankan. Sehingga, menurunnya kepercayaan nasabah terhadap layanan perbankan seluler serta menurunnya kepuasan nasabah. Persepsi kualitas, keamanan, privasi, dan risiko yang berdampak pada kepercayaan dan kepuasan nasabah akan diuji dan dikaji dalam penelitian ini. Kuesioner sebanyak 209 pengguna layanan Mobile Banking di DKI Jakarta disebarkan dalam penelitian ini dan kemudian dianalisis menggunakan SEM berbasis varian (PLS) dengan metode explanatory survey. Hasil penelitian menyimpulkan bahwa variabel kualitas layanan, kepercayaan serta keamanan dan privasi memiliki pengaruh secara signifikan terhadap kepuasan pengguna Mobile Banking. Namun variabel risiko tidak memiliki pengaruh secara signifikan terhadap kepuasan pengguna Mobile Banking
Pengaruh Penggunaan Media Sosial terhadap Kreativitas Peserta Didik di Jurusan Fesyen Desain dan Kreasi ESMOD Jakarta [The Influence of Social Media Usage on Student Creativity in the Fashion Design and Creation Department, ESMOD Jakarta]
No full textTechnological advancements have introduced the concept of 21st century learning that integrates technology to promote critical and creative thinking. Data shows that 167 million people in Indonesia use social media, with 41.9% aged 13-24 years old. This study aims to analyze the influence of social media use on students' creativity in learning and identify the most influential platforms, with a focus on Instagram and TikTok. This study uses quantitative research methods with correlation data analysis techniques, correlation coefficients, and categorization. This research uses an instrument in the form of a questionnaire that was distributed to 50 fashion design students at ESMOD Jakarta. The results show that the use of social media has a positive influence on the creative process of students, although the influence is very weak which can be seen from the beta coefficient (β) value of 0.09 and the regression value of 0.13, as well as the low determination coefficient (R²) of 0.02. In addition, the results of the T-count value < the T-table (0.52 < 1.68) show that there is not enough evidence to state that there is a significant difference in creativity between Instagram and TikTok users. So, it can be concluded that although social media has a very weak positive effect on students' creativity, there is no significant difference between Instagram and TikTok users. Both platforms contribute almost equally, and other factors may play a more significant role in boosting students' creativity
Disiplin Kerja dan Stres Kerja Sebagai Determinan Produktivitas Pegawai: Studi Kasus pada BPJS Ketenagakerjaan Banda Aceh [Work Discipline and Work Stress as Determinants of Employee Productivity: A Case Study on BPJS Ketenagakerjaan Banda Aceh]
No full textThis study aims to analyze the effect of work discipline and job stress on employee productivity at BPJS Employment Banda Aceh, both partially and simultaneously. The research employed a quantitative survey method, with a population of 33 employees, all of whom were included as the sample using a census (saturated sampling) technique. Data were collected through a Likert-scale questionnaire developed from Robbins & Judge (2019) and Mathis & Jackson (2019), which had been tested for validity and reliability. The data were analyzed using multiple linear regression. The findings reveal that work discipline has a positive and significant effect on employee productivity, indicating that higher discipline leads to greater productivity. Job stress also has a positive and significant effect on productivity, suggesting that moderate stress can serve as eustress that motivates employees to work more effectively, although excessive stress may still reduce performance. Simultaneously, discipline and job stress significantly influence employee productivity, with a determination coefficient of 54.7%. These results imply that the management of BPJS Employment Banda Aceh should strengthen the organizational culture of discipline and maintain job stress at an optimal level through clear work policies and effective stress management programs to sustainably optimize organizational performance.
Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk menganalisis pengaruh kedisiplinan dan stres kerja terhadap produktivitas pegawai pada BPJS Ketenagakerjaan Kota Banda Aceh, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dengan populasi berjumlah 33 pegawai yang seluruhnya dijadikan sampel penelitian melalui teknik sampling jenuh (census). Data dikumpulkan melalui kuesioner berbasis skala Likert yang dikembangkan dari teori Robbins dan Judge (2019) serta Mathis dan Jackson (2019), dan telah diuji validitas serta reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kedisiplinan berpengaruh positif dan signifikan terhadap produktivitas kerja pegawai, sehingga semakin disiplin pegawai, semakin tinggi pula produktivitas yang dicapai. Stres kerja juga berpengaruh positif signifikan terhadap produktivitas kerja, yang mengindikasikan bahwa tingkat stres moderat mampu menjadi pendorong (eustress) bagi pegawai untuk bekerja lebih efektif, meskipun stres berlebihan tetap berpotensi menurunkan kinerja. Secara simultan, kedisiplinan dan stres kerja berpengaruh signifikan terhadap produktivitas pegawai, dengan kontribusi determinasi sebesar 54,7%. Temuan ini memberikan implikasi bahwa manajemen BPJS Ketenagakerjaan Kota Banda Aceh perlu memperkuat budaya disiplin pegawai serta mengelola tingkat stres pada level optimal melalui kebijakan kerja yang jelas dan sistem dukungan manajemen stres, guna mengoptimalkan kinerja organisasi secara berkelanjutan
The Role of Training and Development in Enhancing Employee Engagement: A Systematic Literature Review
Full text linkEmployee engagement has emerged as a critical determinant of organizational performance, yet its relationship with training and development remains fragmented across literature. This study conducts a Systematic Literature Review (SLR) guided by the PRISMA framework to synthesize evidence from the past decade (2015–2025). A structured search of the Scopus database yielded 137 documents, which were narrowed to 88 after applying filters and further screened to a final sample of 10 highly relevant peer-reviewed articles. The findings confirm that training and development initiatives directly foster engagement by signaling organizational support and enhancing employee competencies. Engagement often acts as a mediating mechanism linking training to outcomes such as performance, commitment, and retention, while factors such as leadership quality, digital transformation, and cultural context moderate these effects. The synthesis also underscores that the training–engagement nexus is strongest when development initiatives align with national priorities and socio-cultural expectations. This review contributes to the HRD literature by consolidating fragmented evidence and integrating theoretical perspectives, including social exchange theory, the Job Demands-Resources model, and institutional theory. Practical implications suggest that organizations must treat training as a strategic lever, embedding digital tools and contextual sensitivity to cultivate sustainable employee engagement
Studi Kasus: Hubungan Kolaborasi dengan Perilaku Inovatif Guru di Sekolah XYZ [Case Study: The Relationship Between Collaboration and Teacher Innovative Behavior at XYZ School]
No full textInnovative work behaviour is important for teachers to develop and improve their work effectively. Collaboration is needed to be enhanced so that every teacher can work together to produce quality teaching and learning. The research was an explanatory case studies aims to determine the relationship of collaboration to teacher’s innovative work behaviour at XYZ school. The research was conducted in three days in the 2022/2023 academic year. A closed questionnaire with a four-point Likert scale was given to twenty-two teachers of XYZ school. Pearson’s correlation was used as a validity test Cronbach’s alpha was used as a reliability test and chi square technique was used as a normality test. The data analysis technique used is correlational quantitative data analysis using Spearman’s Correlation (rs). The research results indicate that there is a significant and positive relationship between collaboration and teacher’s innovative work behaviour. In conclusion, collaboration is needed for every teacher to develop their innovative work behaviours
The Effect of Principal’s Leadership, Teacher’s Work Motivation, and Teacher’s Work Dicipline on Teacher’s Performance in SMP XYZ Tangerang
Full text linkSMP XYZ is a private Christian junior high school located in Tangerang. The leadership of the school principal is one of the main factors influencing teacher performance, along with teachers’ work motivation and work discipline. The improvement of teacher performance greatly depends on how the principal leads, supports, and encourages teachers in carrying out their daily responsibilities. Teacher performance plays a crucial role in determining the overall success and quality of the school. Therefore, the purpose of this study is to examine the effect of the principal’s leadership on teacher performance, the effect of teachers’ work motivation on teacher performance, and the effect of teachers’ work discipline on teacher performance at SMP XYZ, Tangerang. This research employs a quantitative approach by distributing questionnaires to twenty two respondents at SMP XYZ. The collected data were analyzed using multiple regression analysis through the SmartPLS application. Based on the results of the data analysis, the study shows three key findings: first, the principal’s leadership has a positive effect on teacher performance; second, teachers’ work motivation positively influences teacher performance; and third, teachers’ work discipline also has a positive and significant impact on teacher performance