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Enhancing Organizational Performance Through Ethical Leadership and the Implementation of GCG Suryadi, Arief; Rahmat, Nur; Purbojati, Nurrakhman; Mais, Rimi Gusliana; Sunarsih, Uun
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.394

Abstract

This study aims to analyze the effect of ethical leadership and implementation of good corporate governance (GCG) on improving the performance of State-Owned Enterprises (BUMN) from a financial and non-financial perspective, with a case study at PT Adhi Karya (Persero) Tbk. This study uses primary data through questionnaires distributed to company employees, with data processing using the SPSS statistical method. The results of the study indicate that ethical leadership does not have a significant effect on BUMN performance, while GCG implementation has a positive and significant effect on that performance. These findings highlight that the application of the principles of transparency, accountability, and sustainability in corporate governance plays a key role in improving operational efficiency and achieving the company's strategic goals. The managerial implications of this study include the need to strengthen GCG implementation at all levels of the organization to improve company performance. Managers must ensure that GCG policies and practices are implemented consistently and properly supervised to minimize risk and increase investor confidence. In addition, although ethical leadership does not show a direct effect, companies still need to promote ethical behavior to create a positive organizational culture that supports long-term business sustainability
The Influence of E-Samsat Implementation, Taxpayer Awareness, and Income Levels on Compliance with Motor Vehicle Tax Payments Suryadi, Arief; Rahmat, Nur; PurboJati, Nurrakhman; Sunarsih, Uun; Mais, Rimi Gusliana
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.203

Abstract

This study uses quantitative methods to investigate the effects of the implementation of the e-samsat system, tax awareness, and income rates on compliance with motor vehicle tax payments. Data yang digunakan adalah data utama by distributing the questionnaire to taxpayers registered in the eastern Jakarta territory and sampling techniques using pursposive samplings and obtained 50 respondents. Pre-conditional analysis tests using validity tests, reliability tests, normality tests, multicolinearity trials, heterocadastisity tests dengan menggunakan spss 25, kemudian melakukan analisis regresi linier dan tes parsial (uji t). Hasil penelitian menunjukkan bahwa penerapan e-samsat tidak mempengaruhi kepatuhan terhadap pembayaran pajak karena masih ada beberapa who have not accepted socialization against e-Samsat. The variable of tax awareness has an influence on compliance with tax payments because with consciousness then the taxpayer is involved in supporting the development process, and the variable rate of income has no influence over the compliance of tax payment.
PENGARUH PERSEPSI DAN PENGETAHUAN MASYARAKAT TERHADAP MINAT MENJADI NASABAH BANK SYARIAH Suryadi, Arief; Natalia, Hotmavica; Saritah, Siti; Sunarsih, Uun
Jaksya: Jurnal Akuntansi Syariah Vol 3, No 1 (2025): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v3i1.14137

Abstract

Artikel ini membahas pengaruh persepsi dan pengetahuan masyarakat terhadap minat menjadi nasabah bank syariah di Indonesia. Meskipun industri perbankan syariah telah berkembang pesat, pangsa pasarnya masih kecil dibandingkan bank konvensional. Persepsi masyarakat yang keliru dan kurangnya pemahaman tentang mekanisme operasional bank syariah menjadi hambatan dalam menarik minat nasabah. Penelitian ini menunjukkan bahwa tingkat religiusitas dan pemahaman tentang konsep dasar bank syariah, seperti bagi hasil dan akad syariah, berperan penting dalam membentuk sikap masyarakat. Dengan pendekatan survei, penelitian ini mengidentifikasi hubungan antara persepsi, pengetahuan, dan minat masyarakat. Hasil analisis menunjukkan bahwa persepsi positif dan pengetahuan yang baik tentang bank syariah dapat meningkatkan minat masyarakat untuk menjadi nasabah. Oleh karena itu, penting bagi bank syariah untuk merancang strategi pemasaran dan edukasi yang efektif guna meningkatkan inklusi keuangan syariah di Indonesia.