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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Jurnal Ekonomi Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Pengabdian Magister Pendidikan IPA JURNAL MANAJEMEN BISNIS Jambura Accounting Review Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi PERSPEKTIF Jurnal Geuthee El-kahfi : Journal of Islamic economics Jurnal Ekonomi Syariah Pelita Bangsa Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal Islamic Economics Ad Diwan Proceeding of The International Conference on Economics and Business Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Management and Social Sciences Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Jurnal Ekonomi Islam Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Master Manajemen Moneter : Jurnal Ekonomi dan Keuangan Studia Ekonomika International Journal of Management, Accounting & Finance Abdurrauf Journal of Community Service Mu'amalatuna: Jurnal Ekonomi Syariah Jurnal Cendekia Ilmiah International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership International Journal of Economics and Management Research
Ruslaini, Ruslaini
Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Determinants of Cash Effective Tax Rate in Energy Sector Companies on the Indonesia Stock Exchange for the Period 2020-2024 Isna Wati; Yessica Amelia; Ruslaini Ruslaini
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2507

Abstract

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.
Transfer Teknologi Sero Jaring Berbasis Partisipasi untuk Peningkatan Hasil Tangkapan Bibit Ikan Budidaya dan Domestikasi Nelayan Tradisional Desa Wawobungi, Konawe Abdul Muis Balubi; Syamsul Kamri; Ruslaini; Abdul Hamid; Bobby Afyudi; La Ode Muhammad Aslan; La Ode Aslin; Indrayani; Hasnia Arami; Asis Bujang; Arman Pariakan; Muhammad Manshur Taufiq
Jurnal Pengabdian Magister Pendidikan IPA Vol 9 No 2 (2026): April-Juni 2026
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v9i2.15528

Abstract

This community service program aimed to enhance the capacity of traditional fishers in Wawobungi Village, Lalonggasumeeto Subdistrict, Konawe Regency, to construct, install, and operate sero jaring, a passive tidal-based fishing gear used to provide fish seed for aquaculture and domestication. The activity was conducted from April to July 2023 through a participatory technology transfer approach based on local assets. The program included site surveys, mapping of fish migration routes, designing a five-part sero structure, construction training, gear installation, and monitoring of catch composition. The results showed that sero jaring was able to capture multispecies commodities, including trevally, rabbitfish, grouper, Napoleon wrasse, squid, cuttlefish, sea catfish, scad, flying fish, and halfbeak. The highest catch frequencies were found in squid, trevally, and streaked spinefoot, indicating the potential of sero as a source of natural fish seed and coastal food resources. This activity demonstrated the strengthening of an assistance model that integrates fish migration route mapping, appropriate technology design, participatory monitoring, and downstream development toward floating net cages and integrated aquaculture. This program contributes to strengthening fishers’ economic capacity, reducing operational costs, improving ecological knowledge, and formulating a coastal fisheries empowerment model that can be contextually replicated. Keywords: Setnet; traditional fishers; small-scale fisheries; aquaculture fish seed; domestication; Wawobungi.
Artificial Intelligence Leadership and Employee Engagement in Contemporary Organizations: A Literature Review Willy Chandra; Ruslaini Ruslaini; Tanti Sugiharti
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2666

Abstract

This study aims to examine the factors influencing employee engagement in AI-driven organizations, particularly from the perspective of Artificial Intelligence (AI) leadership. This literature review focuses on the relationship between AI leadership, AI utilization, and employee engagement in contemporary organizational settings. The review was based on recent empirical studies selected according to their relevance to artificial intelligence, leadership, employee engagement, work engagement, and knowledge sharing. The analysis indicates that AI does not inherently improve employee engagement merely through its availability in the workplace. Employee engagement is likely to improve with AI-savvy leadership that is supported by meaningful AI utilization, an innovative organizational culture, effective change leadership, work engagement, and enhanced team performance. AI implementation can promote employee knowledge sharing through learning opportunities, especially when supported by paradoxical leadership and positive employee attitudes toward technology. Therefore, this review highlights the importance of human-centered leadership in enabling employees to experience AI as a source of learning, collaboration, empowerment, and meaningful contribution.
Kepatuhan Pajak UMKM: Analisis Empiris atas Faktor Internal dan Eksternal Wajib Pajak UMKM di DKI Jakarta Rendy Agustinus; Ruslaini Ruslaini; Yessica Amelia
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.177

Abstract

Penelitian ini mengkaji dampak tarif pajak, kualitas pelayanan fiskus, pengetahuan pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak UMKM. Berbeda dari penelitian sebelumnya, studi ini menggunakan pendekatan analisis garis kontinum yang masih jarang digunakan untuk mengevaluasi persepsi dan perilaku secara simultan. Penelitian dilakukan pada 155 pelaku UMKM di Jakarta Barat selama Maret-April 2025, dengan Teknik purposive sampling. Data dihimpun melalui kuesioner terstruktur dan dianalisis melalui Structural Equation Modeling with Partial Least Squares (SEM-PLS). Temuan studi ini menunjukkan bahwa keempat variabel secara signifikan memengaruhi kepatuhan pajak, baik satu persatu maupun secara bersamaan. Kesadaran wajib pajak memiliki efek terkuat, diikuti oleh pengetahuan pajak, tarif pajak, dan kualitas layanan fiskal. Analisis garis kontinum mendukung temuan ini, menunjukkan persepsi positif secara umum di semua variabel, terutama kesadaran wajib pajak dan tarif pajak. Namun, pengetahuan pajak meskipun dirasakan sedikit lebih rendah menunjukkan pengaruh perilaku yang lebih kuat daripada tarif pajak, menunjukkan persepsi dan perilaku tidak selalu selaras. Studi ini menyimpulkan bahwa peningkatan kepatuhan UMKM memerlukan fokus pada pendekatan edukatif dan personal, yang menguatkan aspek internal seperti kesadaran dan pemahaman, serta didukung layanan fiskus yang adaptif dan informai yang transparan mengenai kebijakan pajak dalam hal ini tarif pajak.
The Effect of Intangible Assets, Firm Size, and Tax Expense on Transfer Pricing in Healthcare Companies Listed on the Indonesia Stock Exchange from 2019 to 2024 Rina Amelia; Yessica Amelia; Ruslaini Ruslaini
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.675

Abstract

This study aims to investigate the impact of intangible assets, firm size, and tax expense on transfer pricing in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. The research utilizes the annual financial reports of the companies published by the IDX. A quantitative approach was employed with a purposive sampling technique, which resulted in a sample of 12 companies. To analyze the effect of intangible assets, firm size, and tax expense on transfer pricing, the study used Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The findings indicated that intangible assets and firm size had a negative effect on transfer pricing, suggesting that larger companies and those with higher intangible assets tend to engage less in transfer pricing strategies. On the other hand, tax expenses were found to have no significant impact on transfer pricing. These results provide insights into how certain company characteristics influence transfer pricing practices in the healthcare sector. The study's findings also highlight the need for further research to explore other factors that could affect transfer pricing in different industries or countries. Understanding these dynamics can help policymakers and practitioners develop more effective regulations and strategies for managing transfer pricing in multinational corporations.
The Effect of Operating Cash Flow, Leverage, Profitability, and Liquidity on Corporate Income Tax in Consumer Non-Cyclical on the Indonesia Stock Exchange in 2021–2024 Siti Fatimah; Ruslaini Ruslaini; Yessica Amelia
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.684

Abstract

This study examines whether operating cash flow, leverage, profitability, and liquidity affect corporate income tax in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research was conducted because corporate income tax payments in this sector tend to fluctuate and previous studies show inconsistent results. The purpose of this study is to identify which internal financial factors influence corporate income tax. This study uses a quantitative approach with secondary data obtained from audited annual financial statements. The population consists of 131 consumer non-cyclical companies, and 16 companies were selected as samples using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that operating cash flow has a positive and significant effect on corporate income tax, meaning that companies with higher operational cash inflows tend to pay higher corporate income tax. Leverage has a significant negative effect, indicating that higher debt levels reduce taxable income through interest expenses. Meanwhile, profitability and liquidity do not have a significant effect on corporate income tax. Overall, this study shows that cash flow and capital structure are more relevant in explaining corporate income tax than profitability and liquidity in consumer non-cyclical companies.
Co-Authors A. Sigit Pramono Hadi Abdillah, Satria Yuda ABDUL HAMID Abdul Muis Balubi Abdul Rahman Abizar Abizar Abizar AGUS KURNIA Agustinus, Rendy Amalia, Yessica Amir Mukhlis Andrew Subhana Anggoro Sugeng Ardana, Pitharia Ariesta, Tierza Asban, Asban Asis Bujang Aslan, La Ode Muhammad Bobby Afyudi Briliani, Khoirunnisa Budi, M. Wahid Setio Cahyatih Kumandang Chandra Purnama, Chandra Choirunnisak, Choirunnisak Dadang Irawan Derren Christof Wilson Diajeng Herika Hermanu Eka Wahyu Kasih Eri Kusnanto Ernawati Ernawati F Fatimah, F Fachry Abda El Rahman Fadilla, Fadilla Firnanda, Riska Fitriliana Fitriliana Grace Yulianti Hadana, Erha Saufan Hasnia Arami Heri Sutopo Iba, Wa Ikhsan, S.Sy., MH Imam Ahmad Indradewa, Rhian Indrayani Indriana, Nova Irwansyah Iskandarsyah, Egastia Lazuardie Isna Wati Jumianti, Jumianti Kafiden Langsar Waruwu Kamri, Syamsul Kasmin, Rosmida La Ode Aslin La Ode Baytul Abidin La Ode Muhammad Aslan Liana Ependi, Zelsy Lukman Hakim Mansari, Mansari Megawatie, Megawatie Mohamad Chaidir Mohammad Chaidir Muhammad Fillah Muhammad Haikal Muhammad Idris Muhammad Isa Muhammad Luthfi Muhammad Manshur Taufiq Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nina Ramadhani Wulandari Nofita, Nofita Noor Islahudin, Ahmad Nur ‘Azah nurjannah, via Pariakan, Arman Perwitasari, Malida Praningsih, Tati Pribadi, Bhakty Abda Purba, John Tampil Ramadhani W, Nina Ramadhani, Nina Ramdhani W, Nina Rendy Agustinus Rina Amelia Rizkal, Rizkal Rizki Ramdanti, Elma Rohana Rinjani Manurung, Ully Royan Mustofa, Muhammad Rudy Haryanto S Sumarno Sabrina Dwi Aprilia Sahala Harahap Samsul Bahri Sari, Lidya Sekar Shinta Amelia SITI FATIMAH Siti Masitah Sri Utami Nurhasanah Sulistiani Sulistiani, Sulistiani Tanti Sugiharti Ulil Albab Ulil Albab Wahyu Wulandari Willy Chandra Wulandar Abizari, Nina Ramadhani Yessica Amelia Yessica Amelia Yumerza, Revi Zulaiha, Erni