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All Journal Cakrawala Pendidikan Jurnal Pendidikan dan Pengajaran Jurnal Ilmu Sosial dan Humaniora Jurnal Minds: Manajemen Ide dan Inspirasi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan Journal of Business Management Education (JBME) Jurnal Manajemen Pelayanan Publik Jurnal ASET (Akuntansi Riset) JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Lectura : Jurnal Pendidikan Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Finansha: Journal of Sharia Financial Management Empowerment Society Educenter: Jurnal Ilmiah Pendidikan Al-Muraqabah: Journal of Management and Sharia Business Multifinance Jurnal Penelitian Pendidikan Indonesia EDUCENTER JURNAL PENDIDIKAN Atestasi : Jurnal Ilmiah Akuntansi
M. Arief Ramdhany
Universitas Pendidikan Indonesia
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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GREEN CUSTOMER VALUE AND GREEN MARKETING AS ENCOURAGING SUPPORT GREEN PURCHASE INTENTION Hermayanti, Alma Bella; Heryana, Toni; Ramdhany, Muhammad Arief; Ansamu, Umar
Finansha: Journal of Sharia Financial Management Vol. 5 No. 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.31751

Abstract

This study examines the influence of Green Customer Value on Green Purchase Intention, both directly and indirectly, through Green Marketing in Indonesia. Utilizing a quantitative approach, data was collected from 95 respondents aged 18-50 via an online survey. The findings indicate that Green Customer Value significantly impacts Green Marketing, underscoring that consumers' eco-friendly values enhance the effectiveness of green marketing strategies. Furthermore, Green Marketing significantly influences Green Purchase Intention, highlighting the importance of sustainability-focused marketing strategies in driving consumer purchase intentions. However, Green Customer Value does not directly affect Green Purchase Intention. Instead, its indirect effect, mediated by Green Marketing, emphasizes the need for integrating green marketing strategies to bridge the gap between consumer values and purchasing behavior. These results contribute to the literature by elucidating the components of Green Customer Value and their impact on marketing strategies. The study offers practical insights for businesses aiming to enhance eco-friendly consumer perceptions and drive sustainable purchasing decisions.
China's high-speed rail project as a debt trap? lessons learned from Sri Lanka's bankruptcy situation Dewantara, Bachtiar; Pawar, Avinash; Ramdhany, Muhamad Arief; Fathulliansyah, Noor; Loupias, Henry H.
Educenter : Jurnal Ilmiah Pendidikan Vol. 4 No. 1 (2025): Educenter: Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v4i1.1673

Abstract

Speed Rail (KCIC) project, developed under China’s Belt and Road Initiative (BRI). The research addresses the urgency of assessing whether large-scale infrastructure projects financed through bilateral loans risk creating long-term debt dependency, drawing lessons from Sri Lanka’s Hambantota Port case. The objectives are to evaluate the potential of the KCIC to drive economic growth while identifying financial vulnerabilities, and to explore how such insights can contribute to civic education and policy literacy in Indonesia. A qualitative descriptive case study approach is applied, using secondary data from government reports, academic literature, and credible media sources, framed within dependency theory and the debt-trap diplomacy discourse. Findings reveal that although the KCIC has potential benefits for connectivity and investment attraction, significant cost overruns and reliance on long-term foreign loans may expose Indonesia to fiscal risks similar to those experienced by Sri Lanka. Policy recommendations include diversifying financing sources, enhancing project governance, and embedding infrastructure analysis into public policy and strategic leadership education. These measures can strengthen national capacity to negotiate and manage large-scale infrastructure projects, aligning economic development with sustainable sovereignty.
FOSTERING GREEN ENTREPRENEURIAL INTENTIONS: THE ROLE OF EDUCATIONAL ENVIRONMENTS IN SHAPING STUDENT ENTREPRENEURIAL ASPIRATIONS Safitri, Camelia; Mulyadi, Hari; Sutarni, Nani; Ramdhany, Muhamad Arief
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v12n2.p347-366

Abstract

This research empirically investigates the relationship between the entrepreneurial learning environment and green entrepreneurial intentions among undergraduate students in Indonesia. Through a cross-sectional survey involving 470 respondents from diverse academic backgrounds, the study reveals significant correlations between the physical and mental dimensions of the entrepreneurial learning environment and students' intentions toward green entrepreneurship. These dimensions encompass infrastructure, resources, and support systems, as well as attitudes, values, and perceptions cultivated within the learning environment. The findings underscore the pivotal role of fostering an educational atmosphere that nurtures innovation, creativity, and sustainability in shaping students' entrepreneurial aspirations, particularly toward green entrepreneurship. Furthermore, actionable recommendations are provided for university management, including integrating individuals with practical entrepreneurial experience into teaching, adapting entrepreneurship curriculum to incorporate principles of environmental sustainability, and empowering students through mentorship and practical experiences. Overall, this study contributes to the literature by highlighting the crucial role of the entrepreneurial learning environment in cultivating environmentally conscious entrepreneurs, not only in Indonesia but also in broader global contexts.
Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology Dewantara, Bachtiar; Nugraha; Disman; Sari, Maya; Ramdhany, Muhamad Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4017

Abstract

This study aims to analyze the effects of various behavioral biases on corporate tax compliance in Indonesia and examine the moderating roles of cultural variation and digital technology. A quantitative approach was used, with data collected through a questionnaire distributed to 384 corporate taxpayers across Indonesia using proportional random sampling. The analysis was conducted using Partial Least Squares (PLS) and moderation regression techniques. The results show that optimism bias and fairness perception significantly influence corporate tax compliance, while status quo bias, heuristic bias, and framing effect do not. Cultural variation and digital technology moderate the effects of certain behavioral biases, highlighting the role of social and digital contexts in shaping tax-related decisions. These findings suggest that taxpayer behavior is not solely rational but also influenced by psychological and contextual factors. The study offers theoretical insights by integrating behavioral economics with contextual moderators in tax compliance behavior. Practically, it suggests that tax authorities should leverage behavioral insights and digital technologies to enhance compliance strategies. This research uniquely contributes by examining the intersection of behavioral biases, cultural variation, and digital technology in the context of corporate tax compliance in Indonesia.
Unraveling transfer pricing in construction sectors: Tax optimization, compliance, and environmental risk Rahmat, Radhi Abdul Halim; Ramdhany, Muhamad Arief; Hendayana, Yana; Novatiani, Ait
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.776

Abstract

This study highlights the consequence of tax optimization, regulatory compliance, and environmental risk index on the likelihood of transfer pricing in Indonesia's property, real estate, and building construction sectors. This study adopts a quantitative research approach, analyzing data from 19 companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021 (76 observations). This study contributes novelty by employing binary logistic regression to investigate the interaction of tax optimization, regulatory compliance, and environmental risk index on transfer pricing in Indonesia's property, real estate, and building construction sectors, providing valuable insights into the determinants of transfer pricing practices in these industries. The research employs multiple linear and binary logistic regression to examine the influence of tax optimization, regulatory compliance, and environmental risk index on transfer pricing likelihood. - Tax optimization and regulatory compliance significantly impact the likelihood of Transfer Pricing in the property, real estate, and building construction sectors in Indonesia. However, the interaction between tax optimization and the environmental risk index does not significantly influence transfer pricing likelihood. In contrast, the interaction between regulatory compliance and the environmental risk index does have a significant positive effect. The implications are that tax optimization may subtly influence transfer pricing in the studied sectors. Maintaining regulatory compliance appears to act as a deterrent, and a favorable environmental risk index may encourage transfer pricing practices in Indonesia's property, real estate, and building construction industries.
China's high-speed rail project as a debt trap? lessons learned from Sri Lanka's bankruptcy situation Dewantara, Bachtiar; Pawar, Avinash; Ramdhany, Muhamad Arief; Fathulliansyah, Noor; Loupias, Henry H.
Educenter : Jurnal Ilmiah Pendidikan Vol. 4 No. 1 (2025): Educenter: Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v4i1.1673

Abstract

Speed Rail (KCIC) project, developed under China’s Belt and Road Initiative (BRI). The research addresses the urgency of assessing whether large-scale infrastructure projects financed through bilateral loans risk creating long-term debt dependency, drawing lessons from Sri Lanka’s Hambantota Port case. The objectives are to evaluate the potential of the KCIC to drive economic growth while identifying financial vulnerabilities, and to explore how such insights can contribute to civic education and policy literacy in Indonesia. A qualitative descriptive case study approach is applied, using secondary data from government reports, academic literature, and credible media sources, framed within dependency theory and the debt-trap diplomacy discourse. Findings reveal that although the KCIC has potential benefits for connectivity and investment attraction, significant cost overruns and reliance on long-term foreign loans may expose Indonesia to fiscal risks similar to those experienced by Sri Lanka. Policy recommendations include diversifying financing sources, enhancing project governance, and embedding infrastructure analysis into public policy and strategic leadership education. These measures can strengthen national capacity to negotiate and manage large-scale infrastructure projects, aligning economic development with sustainable sovereignty.
Bahasa Inggris Hasyim, Muhamad Ardi Nupi; Ramdhany, Muhamad Arief
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 11 No 2 (2024): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v11i2.51338

Abstract

This study examines how spiritual leadership curbs fraud in Indonesian financial service companies through the mediating role of organizational culture and the moderating role of employee motivation. Using a quantitative design, data were collected from 220 employees across banking and non-banking institutions through a five-point Likert survey. The hypotheses were tested using Partial Least Squares (PLS) analysis. Results show that spiritual leadership exerts a significant direct and indirect effect on fraud prevention via organizational culture. While employee motivation does not moderate the link between spiritual leadership and fraud prevention, it strengthens the relationship between organizational culture and fraud prevention. The findings underscore the importance of embedding spiritual leadership and cultivating an ethical organizational culture to reinforce integrity systems, with employee motivation acting as a vital reinforcing factor.
ANALYSIS OF DOLL PRODUCT QUALITY CONTROL USING STATISTICAL QUALITY CONTROL (SQC) METHODS AT PT AURORA WORLD CIANJUR Dewatmoko, Santo; Nurmartiani, Erika; Ramdhany, Muhamad Arief
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.489

Abstract

This study analyzed the doll quality control system at PT Aurora World Cianjur, which uses the Statistical Quality Control (SQC) method. Results show that tears (37.34%) and basting stitching (35.47%) are the two most dominant production defects, collectively accounting for 72.82% of all defects. Data were collected with check-sheets, while Pareto diagrams identified defect priorities, p-charts evaluated process stability, and fishbone diagrams diagnosed root causes. The most significant finding was that the production process became unstable in May, with the defect rate reaching 0.1536 well above the control limit. Operator skills, material quality, work methods, and environmental conditions were identified as the main contributing factors. Focused improvements are recommended: operator training, material standardization, SOP implementation, and work environment optimization. Consistently addressing these human, method, environment, and material factors is expected to significantly reduce defect rates and enhance export competitiveness.
Entrepreneurial Competence, Market Orientation, and Digital Literacy Impact on MSME Culinary Marketing Performance in Indonesia Ramdan, Asep Muhamad; Siwiyanti, Leonita; Komariah, Kokom; Nurmillah, Risma; Ramdhany, Muhamad Arief
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3548

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key drivers of economic growth, including in Sukabumi Regency, Indonesia, yet they face challenges in sustaining growth and enhancing competitiveness. This study examines the interplay of entrepreneurial competence, market orientation, and digital literacy in influencing MSME marketing performance. Employing a quantitative design, data were gathered from 370 MSME entrepreneurs via survey questionnaires. The analysis applied descriptive statistics and Structural Equation Modeling using the Partial Least Square (SEM-PLS) method to test hypotheses and explore relationships among variables. Findings reveal that entrepreneurial competence significantly affects marketing performance, both directly and indirectly through market orientation. Digital literacy strengthens the positive relationship between entrepreneurial competence and marketing performance. However, contrary to expectations, digital literacy does not significantly moderate the effect of market orientation on marketing performance. These results underscore the importance of entrepreneurial skills and digital capabilities in improving marketing outcomes. The study offers valuable implications for policymakers and support institutions to develop targeted programs that enhance entrepreneurial competence and digital literacy among MSMEs. Its originality lies in the integrated analysis of mediating and moderating effects, providing deeper insights into the determinants of marketing success in the MSME culinary sector.
Organizational creativity strategy and strategic partnership in improving positional advantage of vocational high schools in west java Sundusiah Sundusiah; Agus Rahayu; Disman Disman; Edi Suryadi; Muhamad Arief Ramdhany
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020245368

Abstract

This study aims to examine the role of organizational creativity strategies in improving positional advantage in Vocational High Schools (SMK) Centers of Excellence in West Java, by considering the influence of Organizational Creativity and Partnership Program. This study uses a quantitative approach with a data collection tool in the form of a questionnaire distributed to 165 schools from a total of 288 SMK Centers of Excellence in West Java. Sampling was carried out using a stratified random sampling technique. Data were analyzed using the Partial Least Squares (PLS) method, using a Likert measurement scale to assess the variables in the study. The results showed that Organizational Creativity and Partnership Program had a significant influence on positional advantage, with Partnership Program having a greater impact. The main finding of this study is the importance of strengthening organizational creativity in dealing with the dynamics of the external and internal environments of schools. The novelty of this study lies in the integration of two factors Organizational Creativity and Partnership Program—in developing positional advantage in SMK, which has not been widely discussed in previous literature.
Co-Authors A Sobandi Achmad Hufad Ade Sobandi, Ade Aditya Wardana, Aditya Agus Rahayu Ait Novatiani Amir Machmud, Amir Ansamu, Umar Arvian Triantoro Asep Muhamad Ramdan Butar Butar, Senita Dadang Dahlan Darajatun, R M Dewantara, Bachtiar Dewatmoko, Santo Dilshodovna, Rakhimova Madinakhon Disman Disman Disman Disman Disman, D Disman, Disman Dwi Budi Santoso Edi Suryadi Edi Suryadi, Edi Endang Supardi, Endang Eri Kurniawan Euis Saribanon, Euis Fathulliansyah, Noor Hady Siti Hadijah, Hady Siti Hanna Kesya Novita Rain Sagala Hardiana, R. Dian Hardiana, Raden Dian Hari Mulyadi Hari Mulyadi, Hari Hasna Latifah Hasyim, Muhamad Ardi Nupi Hendayana, Yana Heraeni Tanuatmodjo Hermayanti, Alma Bella Heryana, Toni Imas Purnamasari Iqbal Lhutfi Janah Sojanah, Janah Juliater Simamarta Kennedy Acheampong Kokom Komariah Kokom Komariah Leonita Siwiyanti Lili Adi Wibowo Loupias, Henry H. Maya Sari Nani Imaniyati Nani Sutarni Navik Istikomah Nugraha Nugraha Nugraha Nurmartiani, Erika Nurmillah, Risma Pawar, Avinash Rahmat, Radhi Abdul Halim Rasto Rasto Rasto, Rasto Rochana, Rochana Safitri, Camelia Santi Nurjanah, Santi Siregar, Kartika Dwi Pratiwi Sundusiah Sundusiah Sundusiah, Sundusiah Yana Setiawan Yangiboeva Diyorakhon Shavkat Yayat Supriyatna Yuliantini Yuliantini