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All Journal INTERACTION: Jurnal Pendidikan Bahasa Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Taxation and Public Finance
Reptiningsih, Eni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Gaya Kepemimpinan dalam Perspektif Generasi Millenial Mustomi, Dede; Reptiningsih, Eni

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.156 KB) | DOI: 10.31955/mea.v4i1.225

Abstract

This study aims to see how a generation sees leadership style. The focus of this study is to assess leadership styles in millennial generation perspectives. This research is a descriptive research. Data collection was used by survey method by distributing questionnaires to respondents. In this study the intended respondent is the millennial generation, that is, the generation born in the 80s, the generation born in the 90s and the generation born in the 2000s. All generations received the same quota, each with 50 respondents. Respondents were asked to choose one of eight leadership styles. There are eight leadership styles that respondents will choose according to the criteria they want the most. Dictatorial leadership style, militaristic leadership style, paternalistic leadership style, participative leadership style, laissez faire leadership style, leadership style free of control, charismatic leadership style and finally democratic leadership style. They are asked to choose a leader who has a leadership style that best suits their criteria.
Strategies of Maintain the Quality of Cylinary Micro, Small, And Medium Enterprise (MSMEs) Ajusta, Anak Agung Gede; Ridwan, Wawan; Reptiningsih, Eni; Maharani, Putrie
INTERACTION: Jurnal Pendidikan Bahasa Vol 11 No 2 (2024): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v11i2.7080

Abstract

Culinary businesses, especially in the MSME sector, face increasing pressure to provide high-quality products that satisfy customers. This study aims to investigate effective strategies in improving product quality in the context of the culinary business. The research method used is a case study with a focus on several MSMEs in the culinary sector that have successfully implemented these strategies. The results of the study indicate that there are several key strategies implemented by MSMEs in improving the quality of their products, including:1. Process Simplification, 2. Detailed Written and Video SOP (Standard Operating Procedure) & SOC (Station Observation Checklists), 3. Routine Training and LMS (Learning Management System), 4. Audit and Mystery Shopper, 5. Routine Consumer Survey, 6. Monitor Review Sites and Social Media, 7. Control Receiving & Storage of Raw Materials, 8. Quality Standards of Raw Materials & Vendors, 9. Supporting Equipment and Supplies, 10. Rules and Culture at Outlets, 11. Reward & Punishment, 12. Outlet Organizational Structure.In addition, the findings also identify challenges faced by MSMEs in implementing these strategies, including high costs for high-quality raw materials, difficulty in finding trained workers, and the need to keep up with changing market trends. The implication of this study is the importance of a holistic approach in managing a culinary business, including the integration of comprehensive quality and service strategies to retain and attract customers. This study contributes to the literature on MSME management by offering practical guidance for culinary business owners to improve their competitiveness through a strong focus on product quality and service.
Exploring Tax Strategies: Leverage and Firm Size Effect in Manufacturing Firms Wafa, Khoerul; Ratiyah; Reptiningsih, Eni; Hartanti
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.246

Abstract

The purpose of this study is to examine how leverage and firm size affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The lawful use of tax laws to lower tax obligations is known as tax avoidance. This practice has a substantial impact on state revenue, particularly in Indonesia where tax receipts are rising but the tax ratio stays low. Secondary data from financial reports of industrial firms is used in this study. By calculating business size using the natural logarithm of total assets and assessing leverage using the debt-to-asset ratio (DAR), it applies quantitative research approaches. The research results show that leverage has a significant influence on tax avoidance, where firms with higher levels of debt tend to carry out more tax reduction strategies because of the tax deduction from interest expenses. In contrast, firm size does not show a significant effect on tax avoidance, indicating that both large and small firms adopt similar tax avoidance measures. Managerial implications These findings emphasize the importance of regulatory oversight of corporate leverage and considering firm size in designing tax policies aimed at minimizing tax avoidance practices.
Co-Authors Ajusta, Anak Agung Gede Dede Mustomi Eka Dyah Setyaningsih Hartanti Hartanti Hartanti, Hartanti Maharani, Putrie Pratama, Daffa Rinaldi Ratiyah Ratiyah, - Wafa, Khoerul Wawan Ridwan