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Increasing Individual Taxpayer Compliance by Taxpayer Awareness: Study at one of the KPPs in Bandung City Dwiningtyas, Putri Rahayu; Sidharta, Iwan; Najwa, Haritsatun; Herawati, Octaviane
Journal of Economics, Management, and Entrepreneurship Vol. 1 No. 1 (2023): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v1i1.94

Abstract

The objectives of this study were to ascertain and examine the level of taxpayer awareness, individual taxpayer compliance, and the impact of taxpayer awareness on individual taxpayer compliance at the Pratama Tax Office. The employed data analysis techniques encompassed descriptive analysis and verification analysis. The data collection methodology employed in this study entailed disseminating questionnaires to tax officials at a specific Pratama Tax Office in Bandung City. The sample consisted of 40 individuals who were directly involved in the subject matter under investigation. The study employed the Exhaustive Sampling (Census) technique under Nonprobability Sampling.The research findings revealed that the product-moment correlation analysis yielded a coefficient of 0.860, indicating a highly significant and robust relationship between the variables. The results of the simple linear regression analysis indicate that there is a positive relationship between Taxpayer Awareness and Individual Taxpayer Compliance. The equation derived from the analysis is Y = 8.305 + 0.834X, where Y represents the level of Individual Taxpayer Compliance, and X represents Taxpayer Awareness. The coefficient of determination, which measures the proportion of variance in Individual Taxpayer Compliance (Y) explained by Taxpayer Awareness, is 0.739. This condition indicates that Taxpayer Awareness has a significant influence of 73.9% on Individual Taxpayer Compliance. The remaining 26.1% of the variance in Individual Taxpayer Compliance is attributable to other factors not examined in this study, including tax amnesty, e-filing, tax audits, tax penalties, tax bills, and other relevant variables.
Enhancing Well-being and Sustainable Agricultural Development in Sawahan Turen Village: A Comprehensive Analysis of Rural Population's Welfare and Agricultural Economics Novirin, Barli; Sidharta, Iwan; Herlambang, Adi
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.144

Abstract

Unforeseeable and fluctuating seasons can result in diminished agricultural yields, irregular rainfall patterns that adversely affect crop growth, and subpar harvests. The presence of pests and diseases can have a substantial impact on crop health and productivity, leading to decreased yields and lower-quality crops. Additionally, the rising costs of fertilizers and other agricultural inputs can impede farmers' ability to acquire essential resources, thereby hampering their productivity and overall profitability. The aim of this study is to assess the well-being of the rural population in Sawahan Turen Village, specifically focusing on the agricultural sector. The study aims to identify the challenges faced by the community in carrying out agricultural activities and to explore the strategies that can be implemented in agricultural economics to improve the well-being of the community in Sawahan Turen Village. By examining these aspects, the study aims to provide valuable insights and recommendations for promoting sustainable agricultural development and enhancing the overall welfare of the community. This study employs a qualitative approach, utilizing both primary and secondary data to support the research objectives. The research is conducted in Sawahan Turen Village, with primary data collected through direct interviews with key subjects and informants, including farmers in Sawahan Turen Village, agricultural extension workers, and relevant stakeholders. Through this qualitative approach, the study aims to provide valuable insights and recommendations for sustainable agricultural development and improving the overall welfare of the community. The research findings highlight the significant role of the agricultural sector in Sawahan Turen Village in contributing to the well-being of its community. It was observed that the involvement of the youth in this sector is notable, as a considerable number of young individuals in Sawahan Turen Village engage in farming activities. The primary reasons for their participation in agriculture are the profitability of farming in the village and the inheritance of agricultural land from their parents, which has equipped them with the necessary farming skills passed down through generations. Interestingly, despite having higher levels of education, many young individuals in Sawahan Turen Village choose to pursue farming. This has contributed to the continuity and preservation of the agricultural sector in the village, which has been practiced and sustained for generations. The study's originality is derived from its specific focus on Sawahan Turen Village, examining the agricultural sector's impact on community well-being. While previous research exists on rural development, this study offers a unique perspective by investigating youth involvement in farming and the preservation of traditional practices. By uncovering the motivations behind youth engagement, including profitability and inherited land, the study sheds light on the sustainability and dynamics of agriculture in Sawahan Turen Village. This contributes to a broader understanding of the relationship between agriculture, youth participation, and rural community well-being. While this study offers valuable insights, it is important to acknowledge its limitations. These include the specific focus on Sawahan Turen Village, potential biases in qualitative research methods, the limited timeframe, and the singular perspective of the youth. Future research should address these limitations for a broader understanding.
Increasing Employee Performance Through Physical Work Environment and Work Motivation Rahman, Robbi Saepul; Nurdiansyah, Haris; Sidharta, Iwan; Purana, R. Deni; Hendiky, Ferry
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.158

Abstract

Uncomfortable workstations, inadequate lighting, or improper seating can lead to physical discomfort, less motivation, reduced productivity, and decreased employee performance. This research strives to determine to what extent the impact of the physical work environment in the workplace and encouraging work motivation can improve employee performance.The author's research approach uses quantitative surveys at one of the government agencies in West Bandung. Respondents are 77 state apparatus employees. Data was collected using a structured questionnaire, which was then tested for the validity and reliability of the research instrument. The author's data testing uses path analysis.The research results show that the physical work environment, such as comfortable workstations and adequate lighting, can improve employee performance. Work motivation, such as the desire to develop, impacts employee performance. Research implications indicate that the presence of comfortable workstations and fulfilling employees' desires for development can contribute to increasing employee performance. The research results contribute to a deeper understanding of the role of the physical work environment and employee work motivation to provide positive aspects for the organization to achieve goals.The author is aware that this research only uses survey data. Hence, there are several areas for improvement where the scope of the research could be more extensive and only focused on employees who work in government agencies. Also, this research only discusses the physical work environment in the workplace, encouraging work motivation and employee performance.
Customer Purchasing Decisions: The influence of Price and Brand Image: Study in one Muslim industry in Bandung Istikomah, Nur; Sidharta, Iwan; Herawati, Octaviane; Najwa, Haritsatun
Informatics Management, Engineering and Information System Journal Vol. 2 No. 2 (2024): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of price and brand image on customer purchase decisions. Additionally, this study seeks to analyze the dominant factor between price and brand image affecting customer purchase decisions in the Muslim clothing industry in Bandung. The research focuses on "price and brand image on customer purchase decisions in the Muslim clothing industry in Bandung," involving 89 consumers as the research subjects. Based on the research using path analysis, it is evident that the price variable influences purchase decisions. Furthermore, brand image also affects purchase decisions. The results of the correlation coefficients indicate a strong relationship among all independent variables, namely price and brand image. The conclusion and recommendations based on the research findings suggest paying more attention to price and brand image to enhance customer purchase decisions. The implications of this research highlight the need for businesses to strategically manage their pricing strategies and brand image to attract and retain customers in a competitive market effectively.
Exploring the Impact of Inquisitiveness on Technology Adoption and Creativity on Work Efficiency: Insights from the Fashion Creative Industry in Bandung, Indonesia Sidharta, Iwan; Suherman, Asep Rochyadi; Herawati, Octaviane; Astuti, Riska Yuni; Andyandi, Pebrio Tri
Jurnal Computech & Bisnis (e-journal) Vol. 18 No. 2 (2024): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/wgqee227

Abstract

Technology plays a vital role in addressing key challenges in the fashion industry, including high personalization, environmental sustainability, and increased productivity. The aim of this study is to explore the impact of technological advancements on innovation in the fashion industry, particularly among SMEs in Indonesia. Additionally, this research will investigate Curiosity, technology readiness, creativity, and employee performance enhancement in the creative fashion industry. This research employs a survey approach in the creative fashion industry sector in Bandung City. Respondents consist of employees with a minimum of 1 year of experience in fashion companies in Bandung City, selected through simple random sampling. Out of 322 respondents, data is tested for the proposed research model. The validity and reliability of the instruments will be tested for the first-order and second-order models. Structural analysis and Structural Equation Modeling are utilized to generate a valid research model prediction. The findings confirm that Curiosity significantly influences technology readiness and creativity in the Bandung fashion industry. The intrinsic drive to seek additional information stimulates innovation and employee performance. Individuals with a strong sense of curiosity tend to be more prepared to embrace technology, enhance creativity, and demonstrate superior task performance.  The  profound impact of  Curiosity on  Technology  Readiness  and  Creativity towards task performance demonstrates a complex aspect of originality. Employee performance, involving behavior and actions in task completion, is closely linked to these factors. Curiosity encourages exploration of new technologies, innovative thinking, and creative approaches to tasks. Employees who exhibit curiosity, technology readiness, and creativity tend to excel in their work, bringing new perspectives, innovative solutions, and high engagement in the Bandung fashion industry. The limitations of this study include the need for further research to explore the long-term effects of Curiosity, technology readiness, and creativity on task performance. Future studies could investigate the role of other factors such as organizational support and individual motivation in shaping employee performance in the creative fashion industry. Subsequent research could deepen the understanding of specific industry contexts, delve further into leadership, or explore the intersection of individual and organizational factors on performance outcomes.
Exploring of Resilience Skill as Competence on Employee Contextual Performance Sidharta, Iwan
Jurnal Computech & Bisnis (e-journal) Vol. 18 No. 1 (2024): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/yh6ypr42

Abstract

The research explored the dimensions of resilience skill as a competence on employee contextual performance. To explore the dimensions of resilience skill as a competence on employee contextual performance, the author employed a survey approach among retail employees in Bandung. The sample consisted of 74 employees who willingly participated in the study. The model's predictions were tested using non-parametric PLS-SEM, preceded by validity and reliability testing of the research instruments. The results of exploring the dimensions of resilience skill as a competence on employee contextual performance revealed that all dimensions significantly impacted employee contextual performance. It is essential to acknowledge the limitations of this research, which include the focus on resilience as a competence and the use of a limited sample size through a cross-sectional survey. These limitations suggest that the findings may only be generalizable to some contexts. Further research is needed to explore other competencies and consider longitudinal studies for a more comprehensive understanding of the relationship between resilience, self-efficacy, and contextual performance.