Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business International Journal of Supply Chain Management
Irawan, Yanuar
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
EMPLOYEE TURNOVER INTENTION AND SUPPLY CHAIN MANAGEMENT FOR VALUE CREATION IN INDONESIAN BANKS Irawan, Yanuar; Bangsawan, Satria; MS, Mahrinasari
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.962 KB)

Abstract

The primary objective of this study is to examine the psychological role of customer behavior on turnover intention. Moreover, this study examined the mediating role of employee behavior and employee performance. After collecting primary data from Indonesian banks, the relationship between customer behavior, employee behavior, performance and turnover intention was examined. 180 valid questionnaires were returned and used for data analysis. Results of the study highlighted that customer behavior has significant psychological effect on turnover intention. It is found that positive customer behavior leads to the positive employee behavior. However, negative customer behavior with employee effect negatively on employees of banks. Further, employee behavior influence employee performance and turnover intention. Therefore, customer behavior has direct and indirect effect on employee turnover intention among banks. Hence, this study has significant contribution to the literature by examining the relationship between customer behavior, employee behavior, performance and turnover intention. Practically, this study is much beneficial for banking industry to overcome the crucial issue of employee turnover intention. Besides, our study has provided an addition to empirical evidences while testing the direct impact of supply chain management on value creation. It is found that two out of three factors of supply chain (order process management, information technology management) are directly impacting on the value creation in the banking sector of Indonesia.
ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA Irawan, Yanuar; Sularso, Havid; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): December 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.591

Abstract

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
Co-Authors Farida, Yusriati Nur Havid Sularso Mahrinasari MS Satria Bangsawan