Articles
<![CDATA[Tax Avoidance: The Role of Size and Intensity of Indonesian Manufacturing Sector (2021-2024) ]]>
<![CDATA[Shaqira, Anisa Fitriani]]>;
<![CDATA[Sidharta, Iwan]]>;
<![CDATA[Sholihah, Sana]]>
<![CDATA[ Journal of Economics, Management, and Entrepreneurship Vol. 3 No. 2 (2025): Journal of Economics, Management, and Entrepreneurship ]]>
Publisher : <![CDATA[P3M, STIE Pasundan, Bandung, Indonesia. ]]>
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DOI: 10.55208/jeme.v3i2.05
<![CDATA[Tax avoidance is an important issue that impacts state revenue, particularly in the manufacturing sector, which contributes significantly to the national economy. This study aims to verify the influence of company size and capital intensity on tax avoidance among manufacturing firms for the period of 2021-2024 at Indonesian Stock Exchange. The research employs a quantitative verifiable method with a panel data approach. Sampling is conducted using purposive sampling techniques targeting manufacturing companies that meet the research criteria. Data analysis is performed using panel data model testing, classical assumption tests, and multiple linear regression. The findings reveal that company size does not have a notable impact, while capital intensity demonstrates a significant positive effect on tax avoidance. This suggests that as the ratio of fixed assets rises, firms are presented with more opportunities to utilize tax avoidance tactics via effective management of depreciation. The results indicate that that as the proportion of fixed assets increases, companies have greater opportunities to employ tax avoidance strategies through depreciation management. These findings have implications for tax authorities and corporate management to consider internal factors influencing tax compliance, promoting a fairer, more transparent, and sustainable tax system.]]>
<![CDATA[Pengaruh Pengendalain Internal Terhadap Kualitas Laporan Keuangan Daerah ]]>
<![CDATA[R. Deni Purana]]>;
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/x6vf0j11
<![CDATA[One of the goals to be produced from the use of information technology in the application of information systems is quality information. The purpose of this study is to investigate the effect of internal controls on the quality of regional financial statements in answering the hypothesis proposed by using a quantitative approach with simple linear regression analysis techniques. Verification is carried out with a sample of 30 employees at one of the regional government offices in the city of Bandung. Based on the results of data processing shows that there is a significant influence of internal control over the quality of regional financial statements. Thus it can be recommended for the parties concerned to improve internal control so that it can produce quality regional financial report information.]]>
<![CDATA[Pengujian Model “Sliperry Slope” Dalam Kepatuhan Wajib Pajak ]]>
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 11 No. 2 (2017): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/ck0c0309
<![CDATA[The aim of this study was to test the slippery slope model in the taxpayer compliance framework. The method used in this research is quantitative analysis method by doing confirmatory factor analysis testing where the technique used in collecting data is done through questionnaires and sampling technique with nonprobability sampling counted 167 respondents. Based on the results obtained proved that the dimension of trust and dimension of power is the compulsory taxpayer form factor. The trust dimension can explain taxpayer compliance as big as the dimension of the power can explain to the extent that the overall dimension can account for 62,61% of taxpayer compliance.]]>
<![CDATA[The Influence of Organizational Culture on Affective and Normative Commitment to Employees in The Construction Sector in Bandung ]]>
<![CDATA[Yani Cendrayani]]>;
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 1 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/j3r06y06
<![CDATA[The research carried with the phenomenon of not optimal construction implementation indicates a lack of work commitment of construction sector employees. From the problem of work commitment, this study aims to determine the effect of organizational culture on affective commitment and normative commitment to employees in the construction sector in Bandung. The research method used is quantitative research methods with regression analysis techniques. Respondents who use as a sample were 139 employees from 301 Construction Business Entities in Bandung City. The results showed that organizational culture has a significant effect on affective commitment and normative commitment of construction employees. The results indicated that a healthy organizational culture would increase the affective and normative commitment of construction employees. Efforts that must improve the organizational culture on employee commitment, it is hoped that the service company will further enhance the organizational culture, especially for the aspect. There is harmonious cooperation among employees.]]>
<![CDATA[Learning Attitude: Student Perception on Pandemic Covid-19 in Bandung, Indonesia ]]>
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 2 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/cfddvr03
<![CDATA[At the time of the COVID-19 pandemic in Indonesia, several learning changes occur in higher education, such as the implementation of online learning. This change is a concrete step for the government to overcome the spread of the COVID-19 virus in Indonesia. However, the change of learning to online has several obstacles in its implementation where both students and teachers are still not used to online learning. This study investigates student knowledge about covid 19 and its implications for student learning attitudes and behavior. An online survey using google forms to students of undergraduate and postgraduate programs at the School of Economics, Pasundan, Bandung, Indonesia, has as many as 247 students. The researchers used a nonparametric structural equation modeling approach to identify the effect of student knowledge about COVID-19 on attitudes and learning behavior. The study results identified that student knowledge had a positive influence on student attitudes and negatively affected learning behavior. This condition indicates that the increasing threat of covid 19, which students know, will be more positive in their actions; however, their learning behavior will decrease. For this reason, it is necessary to take comprehensive steps by the parties concerned to implement effective policies in reducing the impact of covid 19 to improve student learning behavior. The novelty of this research is that no research identifies a model of the influence of knowledge regarding the impact of covid 19 on student behavior and learning behavior in Indonesia.]]>
<![CDATA[The Impact of Destination Image on Revisit Intention Mediation Role by Overall Satisfaction Perspective from Shopping Destination in Bandung, Indonesia ]]>
<![CDATA[Bob Foster]]>;
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 2 (2021): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/e8c7bn82
<![CDATA[Currently, the tourism sector is a central issue in the growth of a country. Researchers have proven the critical role of the tourism sector in increasing state revenues through tourist visits, both domestic and foreign tourists. Several previous studies have shown the part of the destination image in increasing the revisit rates. However, multiple research models have differed variations in explaining the influence of the destination image on the tourists' loyalty to revisit shopping destinations. Therefore, this study aims to determine the effect of destination image on tourist revisit intention towards shopping tours in Bandung. The survey approach is used to answer the research objectives. The results prove there is an influence of the destination image on the tourists' revisit intention to shopping tours with 179 samples carried out simultaneously on several shopping tourist destinations in Bandung. Thus, the proper advice to improve the revisit intention is providing facilities and infrastructure as well as exciting experiences for the tourists.]]>
<![CDATA[The Effect of Motivation on Teacher Performance: Mediating Role of Knowledge Sharing ]]>
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/yms3jp55
<![CDATA[This study investigates the potential mediating impact of knowledge sharing on the relationship between motivation and teacher performance. A study uses a sample of 53 high school teachers in Bandung to investigate the mediating effect of knowledge sharing on the relationship between motivation and teacher performance. The study incorporated motivation and knowledge sharing as independent variables, while teacher performance was the dependent variable. The research commenced by assessing the credibility and consistency of the measuring tools. Subsequently, the data were examined by applying the Structural Equation Modeling-Partial Least Squares (SEM-PLS) methodology to gain insights into the intermediary function of the research variables. The study revealed that knowledge sharing serves as a mediator between motivation and teacher performance. The findings suggest that teachers' internal drive can positively impact their performance by facilitating the exchange of knowledge. The results suggest that educators possess a substantial intrinsic drive to disseminate information, positively impacting their overall efficacy. It is essential to acknowledge that additional variables that should have been analyzed in the present research could influence teacher development.]]>
<![CDATA[Improving Task and Quality Performance: The Role of Affective Commitment, Engaged Employees and Creativity ]]>
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/t7qz6525
<![CDATA[Employee work quality within the fashion industry has received limited attention in the research literature. To fill this void in existing research, the author endeavored to examine the study model through a predictive methodology. This study utilized a survey methodology in which 72 employees from the fashion industry sector were selected as participants. The researcher employed the Structural Equation Modelling (SEM-PLS) technique to forecast the proposed study model. The analysis findings indicate that affective commitment considerably impacts employee engagement, namely in terms of dedication and employee creativity. The research findings also suggest that the factors of devotion and creativity exert a notable influence on task performance. Furthermore, it is seen that effective utilization of creativity can propel task performance, consequently exerting a positive influence on improving performance quality. The findings of this study indicate that the fashion industry sector has the potential to improve task and quality performance through the cultivation of affective commitment, dedication, and employee inventiveness.]]>
<![CDATA[Employee Engagement on Behavioral Performance: Study on public organization in Bandung, Indonesia ]]>
<![CDATA[Iwan Sidharta]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
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DOI: 10.55208/8qm5fd75
<![CDATA[The demand for adapting new skills is an essential factor for employees to continue to be able to compete competitively. This research aims to determine employee commitment to Behavioral Performance. Researchers conducted a survey of government agency employees to test the influence of employee commitment on Behavioral Performance, conducting first-order and second-order tests. The research respondents were 87 employees at three government agencies in Bandung. The research results indicate that employees firmly commit to improving Behavioral Performance. The research implications suggest that government agencies should provide opportunities for employees to increase their commitment by adopting new skills, strengthening employee commitment through relevant direction strategies, providing constructive feedback, and emphasizing the consequences if duties and obligations are not fulfilled to provide optimal performance.]]>
<![CDATA[Inventory Management: Optimizing Inventory in The Shoe Business at Sneakers One, Bandung ]]>
<![CDATA[Ester Manik]]>;
<![CDATA[Iwan Sidharta]]>;
<![CDATA[Kadir Kadir]]>;
<![CDATA[Boy Suzanto]]>;
<![CDATA[Nenny Rinawati]]>;
<![CDATA[Retno Resawati]]>;
<![CDATA[Abia Karen Meilita]]>;
<![CDATA[Devi Desiyanti]]>;
<![CDATA[Shilfa Irziani Kamal]]>;
<![CDATA[Tri Puji Citasari]]>
<![CDATA[ Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK) Vol. 3 No. 1 (2026): Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK) ]]>
Publisher : <![CDATA[LPPM STMIK Mardira Indonesia ]]>
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DOI: 10.56447/jpmbistek.v3i1.07
<![CDATA[This community service activity aims to enhance inventory management at the shoe business Sneakers One in Bandung. The main issue faced is the complexity of inventory management, which arises from variations in sizes, models, and rapid changes in trends. Through qualitative methods and field research involving lecturers and students, we provide recommendations to utilize sales data and appropriate inventory management methods.The results indicate that the implemented inventory system is quite effective, prioritizing fast-moving products and ordering new items in small quantities. Although the company has adopted a simple Economic Order Quantity (EOQ) concept, it has yet to implement a formal calculation system. We recommend conducting a more in-depth inventory management analysis, focusing on demand-based stock management, inventory efficiency, and risk reduction.]]>
