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All Journal Business Management
Ni Kadek Wahyuni Merta Sari
Akademi Bisnis Lombok
Decision Sciences, Operations Research & Management

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The Influence of Servant Leadership and Its Impact on Organizational Citizenship Behavior (OCB) Lecturers at the Lombok Business Academy Muhammad Azim; Moh. Salman Alfarisi; I Putu Buda Yasa; Aprilla Sinta Uli; Ni Kadek Wahyuni Merta Sari
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/71ytzf38

Abstract

This study aims to examine the influence of servant leadership on the Organizational Citizenship Behavior (OCB) of lecturers at the Lombok Business Academy. Servant leadership is considered an important leadership style in higher education because it emphasizes service, empathy, empowerment, support, and the development of subordinates. Meanwhile, OCB refers to voluntary behavior beyond formal duties that contributes to organizational effectiveness. This research employed a quantitative approach with a causal associative design. The population consisted of all active lecturers at the Lombok Business Academy, and the sampling technique used was saturated sampling. Data were collected through questionnaires using a Likert scale, supported by observation and documentation. The data were analyzed using SPSS through validity testing, reliability testing, classical assumption testing, simple linear regression analysis, t-test, and coefficient of determination. The results indicate that servant leadership has a positive and significant effect on lecturers’ Organizational Citizenship Behavior. The regression coefficient shows that an increase in servant leadership is followed by an increase in lecturers’ OCB. Therefore, the implementation of servant leadership should be continuously strengthened to create a supportive, harmonious, and productive academic work environment at the Lombok Business Academy. 
Influence Firm Size, Leverage, and Fixed Assets Intensity Intax Avoidance Ni Putu Mayra Pradnya Dewi; Ni Luh Supadmi; Ni Kadek Wahyuni Merta Sari
Business Management Vol. 4 No. 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9022

Abstract

Tax avoidance is a strategy carried out by business entities to minimize the burden of tax payable by exploiting legal loopholes in the taxation system without explicitly violating applicable provisions. This practice, although legal, poses a serious challenge for the government in optimizing state revenues. This study aims to empirically test the effect of company size (firm size), company funding structure as measured by leverage, and fixed asset intensity on the level of tax avoidance in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. The sample selection was carried out using a purposive sampling technique, resulting in 73 companies as research samples with a total sample size of 292 sample . Data analysis was carried out using the multiple linear regression method with the help of SPSS version 25 software. The results of the study indicate that company size has a positive effect on tax avoidance, while leverage and fixed asset intensity have no effect on tax avoidance.
Co-Authors Aprilla Sinta Uli I Putu Buda Yasa Moh. Salman Alfarisi Muhammad Azim Ni Luh Supadmi Ni Putu Mayra Pradnya Dewi