UPH Academic Journals (Universitas Pelita Harapan)
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Paradigmatic Study of the Regulation for Acceleration of Information Technology-Based Tax Dispute Resolution in Indonesia
Get PDFThe increasing number of tax disputes in Indonesia has created a new problem in the form of tax uncertainty, which this research aims to resolve through a paradigmatic study based on the participatory paradigm in normative studies with empirical support related to regulations and practices, to accelerate tax dispute resolution. Through the self-assessment process, taxpayers are required to register themselves, followed by calculating, paying, and reporting taxes. During the supervision of this process, tax officials can conduct audits that culminate in the issuance of tax assessments, which can trigger disputes. The resolution of tax disputes begins with the administrative stage through a quasi judicial institution called objections under the tax authority, with further legal efforts in the form of litigation at a judicial institution called the Tax Court, where the decision is final and binding, up to extraordinary legal efforts through judicial review to the Supreme Court. Resolving tax disputes can be interpreted as preventing the occurrence of, or resolving existing, tax disputes. Meanwhile, the acceleration of tax dispute resolution, as referred to in the research assumptions, can be interpreted as an effort to improve the quality of tax dispute resolution, in terms of time and decision, thereby reducing further legal efforts. On the other hand, information technology is increasingly developing and promises to accelerate tax dispute resolution. Various information technologies, such as digitalization, the Internet of Things, big data, blockchain, and even artificial intelligence, when used appropriately, have been proven to provide the necessary acceleration in tax dispute resolution. This study concludes with an analysis of the ideal arrangement for accelerating tax dispute resolution based on information technology, through analyzing the gap between current regulations and practices in tax dispute resolution
KONSEP INDIVIDU YANG SEHAT SEBAGAI DASAR PEMBENTUKAN KARAKTER SISWA: SEBUAH PENDEKATAN PSIKOLOGIS [THE CONCEPT OF A HEALTHY INDIVIDUAL AS THE FOUNDATION FOR STUDENT CHARACTER DEVELOPMENT: PSYCHOLOGICAL APPROACH]
Get PDFMental health is a crucial factor in shaping a student's character. The lack of instilling a healthy individual concept during the teaching and learning process can lead to the failure of education in character development. The healthy individual concept referred to in this study includes having goals, the ability to build relationships, objective self-perception, problem-solving skills, self-motivation, emotional regulation, the development of optimism, congruence, responsibility, and openness to experiences. This study aims to discuss the concept of a healthy individual as the foundation for student character development. The research will use a qualitative descriptive method, aiming to present facts systematically and accurately. The research process will involve collecting data and information from various books and scientific journals, which will then be organized, explained, and analyzed to draw accurate conclusions. The findings show that instilling the concept of a healthy individual contributes significantly to the formation of student character.
Abstrak Bahasa Indonesia:
Kesehatan mental merupakan faktor penting dalam membentuk karakter seorang siswa. Kurangnya penanaman konsep kepribadian yang sehat dalam proses belajar mengajar dapat menyebabkan pendidikan kurang efektif dalam membentuk karakter siswa. Konsep kepribadian sehat yang dimaksud dalam penelitian ini mencakup memiliki tujuan, kemampuan membangun hubungan, persepsi diri yang obyektif, kemampuan menghadapi masalah, kemampuan memotivasi diri, kemampuan mengelola emosi, mengembangkan sikap optimis, kongruen, bertanggung jawab, dan terbuka terhadap pengalaman. Tujuan dari penelitian ini adalah untuk membahas konsep kepribadian sehat sebagai dasar pembentukan karakter siswa. Penelitian ini menggunakan metode deskriptif kualitatif, yang bertujuan untuk memaparkan fakta secara sistematis dan cermat. Proses penelitian dilakukan dengan mengumpulkan data dan informasi dari berbagai buku dan jurnal ilmiah, yang kemudian disusun, dijelaskan, dan dianalisis untuk menghasilkan kesimpulan yang akurat. Hasil penelitian menunjukkan bahwa penanaman konsep kepribadian sehat memberikan kontribusi yang signifikan dalam pembentukan karakter siswa
REVOLUTIONIZING ORGANIZATIONAL EFFICIENCY WITH DIGITAL TRANSFORMATIONAL LEADERSHIP: THE BRIDGING ROLE OF EMPLOYEE PERFORMANCE AND ENGAGEMENT
Get PDFThis study investigates the influence of digital transformational leadership on organizational efficiency, focusing on the mediating effects of employee performance and work engagement. In an increasingly digitalized business environment, leaders must leverage technology to guide their teams toward enhanced productivity, innovation, and agility. However, only some studies have comprehensively examined the intersection of digital leadership behaviors, employee- related factors, and efficiency metrics. Adopting an exploratory approach, this paper synthesizes recent literature (2018–2023) from Scopus-indexed journals to identify patterns and gaps in the current understanding of how digital transformational leadership can foster a high-performing, engaged workforce that drives improved organizational efficiency. The review involved searching key terms such as "Digital transformational leadership," "Employee performance," "Work engagement," and "Organizational efficiency," ensuring a targeted examination of relevant sources. This integrative approach supports a comprehensive perspective. The findings suggest that digital transformational leadership behaviors—such as providing a clear digital vision, encouraging innovation, and using collaborative platforms— positively affect employee performance and work engagement. This, in turn, enhances organizational efficiency by optimizing resource use, improving workflow processes, and fostering a more innovative and responsive organizational culture. The results also highlight the importance of managerial capabilities in navigating digital transformation initiatives. However, the paper acknowledges certain limitations, including its reliance on secondary data and the exploratory nature of its design. Future empirical studies should further validate these relationships, considering contextual factors and longitudinal frameworks to strengthen generalizability and applicability
Studi tentang Pengaruh Self-efficacy, Persepsi atas Lingkungan, dan Perhatian Orang Tua terhadap Hasil Belajar Numerasi Siswa Kelas XII di SMA XYZ [A Study on the Influence of Self-Efficacy, Perception of the Environment, and Parental Attention on the Numeracy Learning Outcomes of Grade XII Students at XYZ High School]
No full textOne of the most crucial components of education is numeracy, which helps pupils comprehend arithmetic, reason logically, and make prompt, accurate judgements. This study aims to investigate the simultaneous impact of parental attention, environmental perception, and self- efficacy on students' numeracy learning results. This quantitative study uses the population of SMA XYZ 12th graders for the 2023–2024 school year, and employs a straightforward random selection procedure to select a sample of ninety students. We used a non-test questionnaire with a Likert scale as the study tool, and conducted descriptive, prerequisite, and hypothesis analyses to examine the data. According to the research findings, self- efficacy, parental attention, and environmental perception all significantly impact children's numeracy learning outcomes at the same time, accounting for 65% of the total. Other factors not covered in this study account for the remaining 35%. Self-efficacy, which confirms that students' self-confidence in their academic ability is the primary element driving learning achievement, has a considerable impact on numeracy learning outcomes. However, there is no discernible partial impact of parental attention or environmental perception on learning outcomes related to numeracy. These results highlight how crucial it is to boost students' self-efficacy through encouraging and motivating teaching methods in order to enhance their learning outcomes in numeracy. Parents and teachers can use these results as a guide to promote improved numeracy performance
REKONSTRUKSI TEORI KEPEMIMPINAN PENDIDIKAN: MEMBANGUN KERANGKA HOLISTIK BAGI SEKOLAH ABAD KE-21 [RECONSTRUCTING EDUCATIONAL LEADERSHIP THEORY: BUILDING A HOLISTIC FRAMEWORK FOR 21ST CENTURY SCHOOLS]
No full text21st century education faces complex challenges due to technological disruption, social change, and demands to improve the quality of learning. Unfortunately, many educational institutions still apply a partial and less adaptive approach to leadership. This research aims to build a holistic leadership framework that is more integrative and contextual. A PRISMA-based meta-analysis method was used to review 150 Scopus Q1–Q2 (2018–2024) articles, with a final selection of the 10 most relevant articles. The results of the analysis show that a combination of transformational, instructional, digital, and distributed leadership can increase learning effectiveness, teacher participation, management efficiency, and institutional adaptability. The proposed Holistic Leadership Framework model combines transformational vision, academic focus, technology utilization, and organizational collaboration. A key contribution of this study is the integration of various leadership approaches into a single strategic framework that is applicable to principals and policymakers. The study also encourages further validation in different contexts to test the effectiveness of its implementation.
Abstrak Bahasd Indonesia: Pendidikan abad ke-21 menghadapi tantangan kompleks akibat disrupsi teknologi, perubahan sosial, dan tuntutan peningkatan mutu pembelajaran. Sayangnya, banyak institusi pendidikan masih menerapkan pendekatan kepemimpinan yang parsial dan kurang adaptif. Penelitian ini bertujuan membangun kerangka kepemimpinan holistik yang lebih integratif dan kontekstual. Metode meta-analisis berbasis PRISMA digunakan untuk mereview 150 artikel Scopus Q1–Q2 (2018–2024), dengan seleksi akhir 10 artikel paling relevan. Hasil analisis menunjukkan bahwa kombinasi kepemimpinan transformasional, instruksional, digital, dan terdistribusi mampu meningkatkan efektivitas pembelajaran, partisipasi guru, efisiensi manajemen, serta daya adaptasi institusi. Model Holistic Leadership Framework yang diusulkan menggabungkan visi transformasional, fokus akademik, pemanfaatan teknologi, dan kolaborasi organisasi. Kontribusi utama studi ini adalah integrasi berbagai pendekatan kepemimpinan ke dalam satu kerangka strategis yang aplikatif bagi kepala sekolah dan pembuat kebijakan. Penelitian ini juga mendorong validasi lanjutan dalam konteks yang berbeda untuk menguji efektivitas implementasinya
Penggunaan School Management System EdConnect untuk Kinerja Pengguna Di Tinjau Dari Aspek Kualitas, Efektivitas dan Ketepatan Waktu di Sekolah XYZ
No full textTechnological advancements have prompted XYZ School to enhance the quality of its educational offerings. A significant initiative undertaken is the implementation of the EdConnect School Management System, which aims to bolster administrative efficiency, refine academic processes, and expedite access to information for educators and school personnel. The objective of this study is to examine the impact of the EdConnect School Management System's implementation on the quality, effectiveness, and punctuality of its users' performance at XYZ School. This investigation employs a quantitative methodology, utilizing data collection techniques via questionnaires completed by 44 participants, comprising educators and school staff who utilize the system. The data were analyzed using simple linear regression analysis. The result indicate that the use of Edconnect has a positive and significant effect on user performance, with a regression coefficient of 0,928 and a coefficient of determination ( R2 ) of 0.964. These findings demonstarate that the optimal utilization of school management information system plays a crucial role in improving work quality, effectiveness and timeliness of users
PENGARUH NILAI-NILAI ORGANISASI TERHADAP PRAKTIK BISNIS BERKELANJUTAN DI INDONESIA
Get PDFIndonesia tumbuh pesat sebagai salah satu ekonomi utama di Asia Tenggara, menghadirkan peluang pertumbuhan serta tantangan dalam keberlanjutan. Di era globalisasi dan industrialisasi yang pesat ini, praktik bisnis berkelanjutan menjadi esensial untuk menyeimbangkan antara kemajuan ekonomi dengan tanggung jawab lingkungan dan sosial. Penelitian ini bertujuan untuk menyelidiki pengaruh nilai-nilai organisasi seperti tanggung jawab sosial, pelestarian lingkungan, dan manajemen yang etis terhadap adopsi praktik berkelanjutan pada perusahaan-perusahaan di Indonesia. Pendekatan penelitian yang digunakan bersifat kuantitatif, dengan data yang dikumpulkan melalui survei yang disebarkan kepada 51 pemilik dan/atau manajer perusahaan di berbagai sektor di Indonesia. Analisis data dilakukan menggunakan SmartPLS versi 4.0 untuk Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa nilai-nilai organisasi dan pendekatan kepemimpinan memiliki pengaruh yang positif dan signifikan terhadap integrasi praktik berkelanjutan, yang menunjukkan bahwa perusahaan dengan nilai-nilai organisasi yang kuat lebih siap untuk mencapai tujuan keberlanjutan jangka panjang
ANALYSIS OF GREEN EMPOWERMENT, CAREER OPPORTUNITIES, EMPLOYEES TEAMWORK AND WORK SATISFACTION TOWARD JOB PERFORMANCE IN PT. ABC GENERAL CONTRACTOR COMPANY IN SIDOARJO
Get PDFThe transition towards sustainable business practices has led to the increasing importance of job performance, which is influenced by various organizational and individual factors. This study analyses the impact of Green Empowerment, Career Opportunities, Employees’ Teamwork, and Work Satisfaction on Job Performance. These factors are essential in fostering an environmentally responsible workforce, ensuring that sustainability goals align with organizational and employee objectives. Contractor industry is one of the good examples of how job performance should be applied focusing on green aspect. The performance of general contractor companies plays a crucial role in the success of construction projects and influencing cost efficiency. Using a quantitative approach, data was collected from employees working in environmentally conscious organizations and analyzed using SPSS software statistical tool. This research explores how Green Empowerment, which involves providing employees with autonomy and resources to implement sustainable practices—affects job performance. Additionally, Career Opportunities may serve as motivation for employees to commit to environmental initiatives within their organizations. The study also examines the role of Employees’ Teamwork in fostering a shared responsibility for sustainability efforts. Furthermore, Work Satisfaction is considered as a factor that may enhance employees' commitment and job performance. By investigating these relationships, this study aims to contribute to the growing literature on green human resource management and provide insights into strategies that organizations can adopt to enhance Job Performance. The findings of this research can help businesses develop more effective sustainability policies and improve their overall environmental impact
PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2023
Get PDFPenelitian ini menganalisis pengaruh struktur modal terhadap profitabilitas perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2011 – 2023. Penelitian ini dilakukan dengan menguji hipotesis yang menjelaskan hubungan antara struktur modal dan profitabilitas. Teknik penelitian menggunakan regresi panel data dengan struktur modal diproyeksikan menggunakan utang jangka pendek, ukuran bank, likuiditas, efisiensi operasional, risiko kredit, dan produktivitas karyawan sedangkan profitabilitas diproyeksikan menggunakan ROA dan NIMA. Hasil penelitian menunjukkan bahwa utang jangka pendek dan produktivitas karyawan berpengaruh positif signifikan terhadap ROA dan NIMA
RANCANG BANGUN SISTEM INFORMASI PENGELOLAAN PEMINJAMAN BERBASIS WEB PADA DEPARTEMEN FASILITAS DI UNIVERSITAS PELITA HARAPAN
Get PDFPerkembangan teknologi yang begitu pesat di era digital telah mendorong penggunaan sistem informasi secara luas di berbagai aspek kehidupan masyarakat. Sistem informasi hadir untuk memberikan kemudahan dalam menjalankan berbagai aktivitas, termasuk dalam hal pengelolaan, kegiatan manajerial, maupun proses peminjaman. Jika diterapkan dengan tepat, sistem informasi mampu membuat proses-proses tersebut menjadi lebih efisien, rapi, dan terstruktur.
Saat ini, Departemen Fasilitas Universitas Pelita Harapan (UPH) masih menggunakan cara manual dalam pengelolaan peminjaman ruangan, barang, dan transportasi. Mahasiswa atau pihak yang ingin melakukan peminjaman harus mengambil formulir secara langsung di kantor Departemen Fasilitas, lalu menyerahkannya kepada sejumlah pihak terkait seperti ketua program studi, pihak Departemen Fasilitas, Student Life, serta bagian keamanan. Proses seperti ini sering kali menimbulkan berbagai kendala, baik dari sisi administratif maupun efisiensi waktu, baik bagi mahasiswa maupun pihak pengelola.
Untuk menjawab permasalahan tersebut, penelitian ini bertujuan mengembangkan sistem informasi berbasis web yang dapat membantu mengelola proses peminjaman barang, ruangan, dan transportasi di Departemen Fasilitas UPH. Sistem ini dikembangkan menggunakan metode Rapid Application Development (RAD), dan dirancang melalui platform Brackets dengan memanfaatkan bahasa pemrograman Hypertext Preprocessor (PHP). Perancangan sistem juga menggunakan pendekatan pemodelan Unified Modeling Language (UML) versi 2.5 yang mencakup use case diagram, activity diagram, dan class diagram.
Dengan hadirnya sistem ini, diharapkan Departemen Fasilitas dapat mengatur seluruh alur peminjaman secara lebih efisien dan terintegrasi. Selain itu, sistem ini juga ditujukan untuk mempermudah mahasiswa dalam mengajukan peminjaman guna mendukung kelancaran berbagai kegiatan akademik maupun nonakademik yang mereka selenggarakan