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Model Peningkatan Kepatuhan Wajib Pajak di KPP Pratama Semarang Gayamsari melalui Kualitas Pelayanan, Inovasi Layanan dengan Kepuasan Wajib Pajak sebagai Mediasi Jhony Faris Danardono; Siti Sumiati
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.17420

Abstract

Penelitian ini bertujuan untuk menganalis pengaruh kualitas pelayanan dan inovasi layanan terhadap kepatuhan wajib pajak baik secara langsung maupun tidak langsung melalui kepuasan wajib pajak sebagai mediasi. Populasi yang digunakan dalam penelitian ini adalah wajib pajak yang terdaftar dan aktif di KPP Pratama Semarang Gayamsari. Ukuran jumlah sampel yang digunakan adalah sebesar 100 responden, dengan teknik pengambilan sampel menggunakan purposive sampling dengan kriterianya adalah yang terdaftar aktif di KPP Semarang Gayamsari, telah melaksanakan kewajiban perpajakan seperti pelaporan SPT, serta bersedia mengisi kuesioner penelitian. Data yang digunakan adalah data primer, yang diperoleh melalui kuesioner. Analisis data untuk kepentingan pembahasan, akan diolah dan disajikan dengan memanfaatkan statistik deskriptif, sedangkan untuk pengujian hipotesis, analisis data yang digunakan adalah Structural Equation Modelling Partial Least Square (SEM-PLS). Hasil analisis uji hipotesis menunjukkan bahwa kualitas pelayanan dan inovasi layanan secara parsial berpengaruh positif dan signifikan terhadap kepuasan wajib pajak. Hasil selanjutnya menunjukkan kualitas pelayanan, inovasi layanan, dan kepuasan wajib pajak secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji mediasi menunjukkan bahwa kepuasan wajib pajak dapat memediasi pengaruh kualitas pelayanan dan inovasi layanan terhadap kepatuhan wajib pajak.
An Integrated Green Management Model for Fashion SME Sustainability: Moderating Role of Green Culture Using PLS-SEM Siti Sumiati; Sri Dewi Wahyundaru; Sri Wahyuni; Caroline Caroline; Sekar Langit Nugraheni
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i1.226

Abstract

Background: Organizational green culture as a moderating role in sustainable fashion SMEs. An environmentally friendly strategy is fundamental for the survival of fashion SMEs in emerging industries. Fashion SMEs in Central Java are under considerable environmental pressure; however, little research has examined the integrative role of organizational green culture as a moderator. Objective: This study aims to investigate the impact of green knowledge management and green innovation on SME sustainability and to evaluate green culture as a moderator. Methods: The research model was designed using online questionnaires and SmartPLS, where the samples were selected using stratified random sampling, consisting of 150 fashion SMEs from six regencies in Central Java. Five direct hypotheses and two moderating hypotheses were tested using PLS-SEM with bootstrapping (n = 500 resamples). Results: The findings show that green innovation mediates the relationship between green knowledge management and sustainability, while green culture moderates the effect of green knowledge management. Green knowledge management significantly influences SME sustainability (β = 0.103, p = 0.003) and green innovation (β = 0.093, p = 0.000). Organizational green culture significantly moderates the relationship between green knowledge management and green innovation (p = 0.016), as well as the relationship between green knowledge management and sustainability (p = 0.020). Conclusion: This study provides empirical evidence that organizational green culture is a key factor in improving environmentally friendly knowledge sharing and innovative decision-making effectiveness to support equitable sustainable development for fashion SMEs in developing countries.
Peningkatan Kinerja Sumber Daya Manusia melalui Lingkungan Kerja dan Budaya Service Excellence dengan Motivasi sebagai Variabel Intervening (Studi Kasus pada Tanatap Coffee) Taufik, Yuga; Sumiati, Siti
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.9996

Abstract

Improving human resource performance is an important aspect in the increasingly competitive food and beverage industry, particularly at Tanatap Coffee. The main problem in this context lies in the suboptimal systematic implementation of the work environment and service excellence culture, as well as the lack of structured management of employee motivation. This study aimed to analyze the effect of the work environment and service excellence culture on human resource performance, with motivation as a mediating variable. This study used a quantitative approach with a survey method through the distribution of questionnaires to 94 Tanatap Coffee employees. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. The results showed that the work environment and service excellence culture had positive effects on employees’ work motivation. In addition, the work environment and service excellence culture also had positive effects on human resource performance. Motivation was proven to mediate the effects of the work environment and service excellence culture on employee performance. The conclusion of this study emphasizes that employee performance improvement can be achieved through the creation of a comfortable work environment, the consistent implementation of a service excellence culture, and the continuous strengthening of work motivation. These findings imply the importance of managing the work environment, service culture, and motivation as an integrated strategy for improving human resource performance in the food and beverage industry.
Pengaruh Gaya Kepemimpinan Berorientasi Tugas terhadap Kinerja Karyawan melalui Efisiensi Kerja dan Efektivitas Kerja sebagai Variabel Intervening (Studi Kasus pada PT. Polygroup Manufaktur Indonesia) Hidayat, Mukhamad Andrean Rahmat; Sumiati, Siti
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10034

Abstract

This study was motivated by the importance of improving employee performance in manufacturing companies through the application of an appropriate leadership style, particularly in addressing issues related to production target achievement, resource-use efficiency, and employee work effectiveness at PT Polygroup Manufaktur Indonesia. This study aimed to analyze the effect of task-oriented leadership style on employee performance through work efficiency and work effectiveness as intervening variables. This study used a quantitative approach with a survey method. Data were obtained through the distribution of questionnaires to 100 employees of PT Polygroup Manufaktur Indonesia selected using purposive sampling. Data analysis was conducted using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method with the assistance of SmartPLS software. The results showed that task-oriented leadership style had a positive and significant effect on work efficiency, work effectiveness, and employee performance. Work efficiency and work effectiveness were also proven to have a positive and significant effect on employee performance. These findings indicate that structured, clear, and target-oriented leadership can improve work efficiency and effectiveness, thereby affecting the improvement of employee performance. Thus, this study affirms that task-oriented leadership style is an important factor in supporting the operational success of manufacturing companies, particularly through strengthening employee work efficiency and effectiveness.
A New Transformation Model of Electronic Waqf Management Using Barcode Scanning in Indonesia Ong Argo Victoria; Siti Sumiati
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.50373

Abstract

Virtual Payment through barcode scanning is one of the impacts of digitalization and modernization of technology in the field of payment management in various ways, which initially through the Transfer System (Manual Transfer; ATM; Mobile Banking etc.) to the Barcode System (QR Code; QRIS, Universal Product Code (UPC-A); EAN-13; Datamatrix etc.). Not to mention E-money and various E-Commerce Platforms providing electronic payment services such as OVO and GO-PAY, etc. they also use barcode scanning and are even considered more effective and considered easier by most people. Therefore, Waqf Management should also adapt to the development of world technology which is increasingly modern and more flexible, one of which is using the barcode scan above. Unfortunately, there are still many Waqf Managers (Nadzir) in Indonesia who still apply the Conventional Management System where they tend to maintain old habits in collecting funds from Waqf (Wakif) for certain reasons, both lack of understanding of religious doctrine and lack of ability to utilize current developments in information technology. This certainly causes the ineffectiveness of the Muslim community in Waqf Asset Management, especially the understanding of waqf assets (Mauquf) which is conservatively fixed (land/goods) to movable (money/cash), from the original tangible (real) to intangible (abstract/electronic/E-Waqf). In fact, Islamic countries are starting to change the conventional waqf asset management system to electronic waqf with the help of banking systems and types of payment systems, such as Kuwait, Qatar, the United Arab Emirates, Jordan, Saudi Arabia, Egypt, Turkey, Bangladesh and Malaysia. In Indonesia, digitalization in the financial sector has actually been supported by the government by launching the GNNT program aka the National Non-Cash Movement since 2014 but has not been realized optimally. In addition, Zakat, Infaq, Shodaqah (ZIS) has also begun to widely use barcode scanning even affixed to donation boxes and mosque walls. However, for waqf it is very minimal due to different conceptual understandings. Therefore, there is a need for wider socialization and increased financial inclusion so that the management of Islamic waqf funds becomes faster, more efficient, integrated, secure, controlled and cross-border. This thesis aims to; 1) To find out how the current condition of Electronic Waqf (E-Waqf) in Indonesia is. 2) To analyze the transformation model of Electronic Waqf Management (E-Waqf) via Barcode Scan in Indonesia. This research is a qualitative research with a descriptive analytical approach. The data collection technique used is a literature study, through books, scientific journals, websites, etc. In addition, interviews with several informants from sources as a reinforcement of research data. The data analysis technique uses qualitative analysis techniques that have four stages, namely data collection, data reduction, data presentation and the final step is drawing conclusions and verification. The results of this study are expected to transform Electronic Waqf Management (E-Wqf) in Indonesia to be more Modern, Accessible, Fast, Safe and Transparent through Virtual Payment via Scan Barcode as a medium for collecting waqf funds quickly and accurately while being directly supervised by the Indonesian Waqf Board (BWI) as the Organizer, Financial Institutions; Business Entities, and/or Communities that have been appointed to prevent misappropriation of funds. The ultimate goal is the creation of broader Community Welfare across borders in all walks of life.
Peningkatan Customer Loyalty Berbasis Digital Experience dan Perceived Hygiene dengan Emotional Value sebagai Variabel Mediasi Siti Nabela Alfia; Siti Sumiati
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2271

Abstract

Perkembangan teknologi digital dan meningkatnya kesadaran masyarakat terhadap kebersihan telah mengubah preferensi pelanggan dalam memilih layanan salon kecantikan. Kondisi tersebut menuntut pelaku usaha untuk meningkatkan loyalitas pelanggan melalui pengalaman digital dan penerapan standar kebersihan yang baik. Penelitian ini bertujuan menganalisis pengaruh Digital Experience dan Perceived Hygiene terhadap Customer Loyalty dengan Emotional Value sebagai variabel mediasi pada pelanggan salon kecantikan khusus wanita di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner berbasis skala Likert dan dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS-SEM) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa Digital Experience tidak berpengaruh signifikan terhadap Emotional Value, sedangkan Perceived Hygiene berpengaruh positif dan signifikan terhadap Emotional Value. Selain itu, Digital Experience, Perceived Hygiene, dan Emotional Value terbukti berpengaruh signifikan terhadap Customer Loyalty. Penelitian ini menyimpulkan bahwa loyalitas pelanggan salon kecantikan lebih dipengaruhi oleh kualitas pengalaman digital, persepsi kebersihan, dan nilai emosional yang dirasakan pelanggan, sehingga ketiga aspek tersebut perlu menjadi fokus utama dalam strategi pengelolaan salon.
Model Penyusunan Analisis Standar Belanja Kabupaten Kudus Dalam Menunjang Proses Perencanaan, Penganggaran, dan Pengawasan APBD Siti Sumiati; Hani Werdi Apriyanti; Khoirul Fuad
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 2 (2021): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v2i2.158

Abstract

Local governments need to develop a Standard Expenditure Analysis (ASB) system as mandated in laws and regulations in order to create an effective and efficient budget. It is very important for local governments to provide clarity in determining the time unit and number of units used in activities so that there is uniformity so that the preparation of the Standard Expenditure Analysis is more precise. The basis for preparing the Standard Expenditure Analysis (ASB) should not only look at one year in order to obtain a better ASB model in predicting total expenditure. This study develops an ASB model that can be used by the Kudus Regency Government   Keywords :  Standard Expenditure Analysis, Budgeting, Kudus