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All Journal Journal of Engineering and Management in Industrial System SEIKO : Journal of Management & Business Economics and Digital Business Review JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi dan Ekonomi Bisnis Formosa Journal of Science and Technology (FJST) Jurnal Pengabdian Masyarakat Bestari (JPMB) Al-Muraqabah: Journal of Management and Sharia Business International Journal of Asian Business and Management (IJABM) IIJSE Welfare: Jurnal Pengabdian Masyarakat
Selviasari, Rike
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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EFFECT OF SITUATIONAL LEADERSHIP STYLE, COMPENSATION AND MOTIVATION ON EMPLOYEE PERFORMANCE IN PT. BANK RAKYAT INDONESIA (PERSERO), Tbk. KEDIRI BRANCH Selviasari, Rike
JEMIS (Journal of Engineering & Management in Industrial System) Vol. 7 No. 1 (2019)
Publisher : Industrial Engineering Department, Faculty of Engineering, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jemis.2019.007.01.6

Abstract

This research was conducted at PT. Bank Rakyat Indonesia (Persero) KCP Ringinrejo Tbk. Branch Kediri This study uses Styles Situational Leadership and Compensation Committee as an independent variable, motivation as an intervening variable and performance as the dependent variable.The purpose of this study to analyze and determine the influence of leadership style and Compensation for performance through motivation as an intervening variable. The samples used were employees of PT. Bank Rakyat Indonesia (Persero), Tbk. Branch Kediri with a total sample of 52 respondents using simple random sampling method. The analysis includes the validity, reliability, classic assumption test, test models, linear regression analysis and intervening.Based on the above results it can be seen that the Situational Leadership Styles and Compensation positive and significant impact on motivation, Situational Leadership Style and Compensation positive and significant impact on performance.Based on the two above analysis can be tested mediating (intervening) so that it is known that the variables of motivation to become an intervening variable because the calculation of standardized coefficients for the indirect effect of leadership style Situational and Compensation for Performance through work motivation is greater than the direct influence Styles Situational Leadership and Compensation on performance
Analysis of PTKP Policy and Tax Rates on PPH 21 with Regulatory Literacy as Moderation Rahayu, Iis Puji; Isnaniati, Siti; Selviasari, Rike
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9193

Abstract

Taxpayer compliance is a crucial factor in optimizing state revenue and sustaining fiscal policy. This study aims to analyze the influence of Non-Taxable Income (PTKP), tax rates, and regulatory literacy on individual taxpayer compliance, and to examine the role of regulatory literacy as a moderating variable. The study used a quantitative approach with regression analysis on individual taxpayer respondent data in selected regions. The results indicate that PTKP, tax rates, and regulatory literacy have a positive and significant effect on taxpayer compliance. Furthermore, regulatory literacy has been shown to strengthen the relationship between PTKP policy and taxpayer compliance, but does not moderate the effect of tax rates on compliance. These findings indicate that proportional fiscal policy, reasonable rates, and a sound understanding of regulations play a crucial role in fostering tax compliance. From an Islamic economic perspective, a fair, transparent, and maslahah-oriented fiscal policy aligns with the principles of al-'adl and amanah (trustworthiness), ensuring that tax compliance is not merely administrative but also a moral responsibility. This study recommends improving regulatory literacy as a strategic effort to strengthen taxpayer compliance sustainably.
Co-Authors Agus Hermawan Anggraini, ninik Anita, Amalia Wahyu Antasari, Dewi Wungkus Ayuanti, Rafikhein Novia Diana Ambarwati Fatma Ade Noviana Imam Mukhlis Isnaniati, Siti Kusuma, Marhaendra Purwanti, Asih Tugi Rahayu, Iis Puji Siti Aminah Sri Luayyi Srikalimah, Srikalimah