Claim Missing Document
Check
Articles

Found 31 Documents
Search

Optimizing Tax Apparatus Performance Management in Implementing a Modern Tax Administration System Paroli, Paroli
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.v6i2.774

Abstract

Taxes play a vital role in overseeing state finances, and enhancing the performance management of tax officials is essential for achieving the efficiency and long-term viability of the tax system. This research aims to examine and determine the most effective approaches to managing the performance of the tax apparatus, particularly in implementing a contemporary tax administration system. This study employs a qualitative methodology utilizing descriptive techniques. The research findings indicate that implementing tax administration reform in Indonesia, mainly through using advanced information and communication technology such as e-registration, e-filing, and e-billing, has resulted in a favorable outcome by enhancing efficiency, responsiveness, and transparency in tax management. These measures facilitate endeavors to enhance taxpayer adherence and bolster tax revenues. In addition, enhancing the performance management of the Tax Apparatus, particularly Account Representatives, in implementing a contemporary tax administration system entail employing crucial tactics such as ongoing training, utilization of specific performance metrics, and integration of information technology such as CRM. Providing rewards and professional growth chances for strong performance can enhance motivation while implementing open feedback methods and constant review can serve as a foundation for improvement. Cultivating interpersonal skills is equally crucial for enhancing connections with taxpayers. Continuous monitoring ensures that performance management techniques stay up-to-date and adaptable to changes in the tax environment. This helps achieve optimal tax revenue goals and enhances taxpayer compliance within the framework of modern tax administration.
PELATIHAN PERENCANAAN SDM BERBASIS EKONOMI SYARIAH UNTUK PENINGKATAN KESEJAHTERAAN MASYARAKAT DESA BOJONGSARI Paroli Paroli; Suca Rusdian
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5677

Abstract

This Community Service Program (PkM) was conducted in Bojongsari Village, Bojongsoang District, Bandung Regency, aiming to strengthen human resource (HR) planning capacity and Islamic economics literacy as an effort to improve community quality of life. The identified problems included unclear skill mapping and development targets, unstructured role distribution in productive activities, poor financial management practices due to limited bookkeeping, and an Islamic economics understanding that remained general rather than practical. A participatory approach was applied through initial observation and needs assessment, focus group discussions, interactive training, case studies, hands-on practice using worksheets, and evaluation using pretest–posttest and participant satisfaction questionnaires. The program results indicate improved participant understanding (reflected by higher posttest scores than pretest scores), completion of HR planning and simple financial recording worksheets, and the formulation of follow-up action plans as implementation commitments. These findings are important because the program offers an integrated and practical intervention model to enhance village community capacity and economic decision-making in a more orderly, fair, and sustainable manner.
Optimalisasi MGMP: Pengaruh Motivasi dan Keaktifan Guru Terhadap Profesionalisme Guru Fitrianisa, Pipih; Paroli, Paroli; Apiatno, Apiatno
SJEE (Scientific Journals of Economic Education) Vol 10, No 1 (2026): April
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v10i1.329

Abstract

This study aims to analyze the influence of motivation (both intrinsic and extrinsic) and teachers’ level of participation in the Subject Teacher Forum (MGMP), as well as its impact on teacher professionalism in Sumedang Regency. This research employs a quantitative survey-based method involving 125 respondents. The survey instrument consists of a questionnaire covering variables of motivation (23 items), teacher participation (6 items), and teacher competence (12 items). The collected data were analyzed using inferential and differential statistical techniques, including descriptive analysis, prerequisite testing, and multiple linear regression with the assistance of SPSS software. The findings indicate that teacher motivation has a positive and significant effect on teacher professionalism. Furthermore, teachers’ active participation in MGMP activities also demonstrates a positive and significant influence on professionalism. Simultaneously, both motivation and participation exert a positive and significant combined effect on teacher professionalism in Sumedang Regency. Therefore, this study contributes an empirical model of the factors influencing teacher professionalism, particularly within the context of participation in MGMP activities. The results are expected to serve as a reference for stakeholders in designing and developing more effective MGMP programs to enhance teacher professionalism in the future.
Pengaruh Promosi, Produk, Harga Dan Tempat Dalam Menarik Minat Pembeli Pada Hypermart Kota Bengkulu Inka Parolita; Ida Anggriani; Nirta Vera Yustanti
Journal of Indonesian Management Vol. 3 No. 4 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i4.1538

Abstract

At this time Indonesia is facing a period of globalization and the development of information technology is accelerating. Indonesia must prepare itself and be able to plunge in the era of globalization, one sector that must be considered is the retail business sector, where retail businesses are experiencing quite rapid development in recent years. Producers who produce goods and services not only pay attention to the goods and services they produce, but must be able to pay attention to how the goods and services they produce are known to consumers and reach the hands of consumers in accordance with consumer desires and expectations. The purpose of this study was to determine the effect of promotion, product, price and place in attracting buyers at Hypermart Bengkulu City. The sample used in this study amounted to 84 people who had shopped at Hypermart. The sampling technique uses the Slovin formula by taking a 10% confidence level. Data is processed in the form of numeric data (numbers) using a Likert scale. The data collection method in this study is in the form of a questionnaire. The data is processed using spss for windows version 25. The analysis method uses quantitative methods, namely by using multiple linear regression analysis. The results of the study show that there is a significant influence between promotion on consumer buying interest in Hypermart Bengkulu City, which means that the more promotion is held, the more consumer buying interest will increase. There is a significant influence between products on buying interest at Hypermart Bengkulu, which means that the better the quality of the products offered, the more consumer buying interest will increase. There is a significant effect on price on buying interest in Hypermart Bengkulu, which means that the more affordable the price offered, the more consumer buying interest will increase. There is a significant effect on place on buying interest in Hypermart Bengkulu City, which means that the more strategic the place that is reached, the more consumer buying interest in Hypermart Bengkulu City will increase.
Charismatic Leadership and Participation Strengthening Innovation Culture in HRM Planning Paroli, Paroli; Evans, Richard
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 2 (2026): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i2.765

Abstract

Innovative Human Resource Management (HRM) planning is necessary for public sector organisations amidst digital transformation and bureaucratic decentralisation demands. However, efforts to form a culture of innovation in HRM planning often face structural, cultural, and participatory obstacles. This study aims to analyse the influence of charismatic leadership, the culture of innovation, and employee participation on forming a culture of innovation in HRM planning and evaluate the moderating role of employee participation in the relationship. This study uses a quantitative approach with an explanatory type conducted on local government employees in 27 districts/cities in West Java Province, Indonesia. A sample of 200 respondents was selected by purposive sampling, namely civil servants directly involved in planning and implementing HR policies. Data collection techniques were carried out through distributing questionnaires, while data analysis used the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method. The results showed that charismatic leadership, innovation culture, and employee participation significantly influence the formation of innovation culture in HRM planning. In addition, employee participation is shown to moderate the effect of charismatic leadership positively but negatively moderate the relationship between innovation culture and the formation of innovation culture. These findings suggest that participation management needs to be strategically designed to avoid the burden of counterproductive roles. These results confirm the importance of strengthening leadership capacity, instilling organisational innovation values, and effective participation management in building an HRM planning system that is adaptive, collaborative, and aligned with the spirit of startup-era governance.
Artificial Intelligence Driven Predictive Risk Management in Green Technology Investment Paroli Paroli; Agung Rizky; Qurotul Aini; Dwi Cahyono; Jonathan Parker; Untung Rahardja
APTISI Transactions on Management (ATM) Vol 10 No 2 (2026): ATM (APTISI Transactions on Management: May)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v10i2.2635

Abstract

This study explores predictive risk management in green technology investments by leveraging Artificial Intelligence (AI) to address uncertainties associated with sustainable projects. As global financial institutions and governments increasingly allocate capital toward renewable energy, smart infrastructure, and low-carbon innovation, investors face multidimensional risks, including market volatility, technological failure, and regulatory change. Therefore, this research aims to develop an AI-driven predictive framework capable of identifying, analyzing, and forecasting potential investment risks in green technology portfolios to support informed decision-making. The study employs a quantitative approach using machine learning algorithms, including Random Forest, Gradient Boosting, and Neural Networks, trained on historical financial indicators, environmental performance metrics, and policy datasets. Each algorithm is selected based on its strengths: Random Forest for robustness, Gradient Boosting for predictive accuracy, and Neural Networks for capturing complex nonlinear relationships. A comparative perspective is used to highlight their tradeoffs, followed by feature importance analysis and predictive validation through cross-validation and evaluation metrics such as accuracy, precision, and RMSE. The findings show that the proposed model improves early risk detection compared to conventional statistical models, highlighting the effectiveness of machine learning in handling complex sustainability data. Furthermore, it identifies key risk determinants and enhances predictive reliability. Consequently, integrating AI-based predictive analytics into green investment strategies can strengthen risk mitigation, improve investor confidence, and support sustainable financial decision-making.
The Influence Of Work Environment On Employee Discipline And The Role Of Human Resource Planning Paroli Paroli
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11561

Abstract

This study aims to examine the effect of work environment on employee discipline in the production department of PD. Mandala 525, as well as the role of human resource planning (HRP) in improving work discipline. Using a quantitative descriptive approach and correlational method, this study analyses the relationship between two main variables: work environment and work discipline. Data were collected through questionnaires and in-depth interviews with 62 employees using a simple random sampling technique. The results of Pearson correlation analysis showed a moderate positive relationship between work environment and work discipline (r = 0.56), which means that improving the quality of work environment has the potential to improve work discipline. Linear regression analysis revealed that the work environment variable has a significant effect on employee work discipline with a regression coefficient of 0.42 (p-value
Pengaruh Penggunaan QRIS Dan E-Wallet Terhadap Efisiensi Manajemen Keuangan Pada Usaha Mikro Di Jabodetabek Paroli Paroli; Ari Hadi Prasetyo; Nurlela Nurlela
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 6 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jh94cc05

Abstract

Transformasi pembayaran digital memberikan peluang bagi usaha mikro untuk meningkatkan efisiensi manajemen keuangan. Penelitian ini bertujuan menganalisis pengaruh penggunaan Quick Response Code Indonesian Standard (QRIS) dan electronic wallet (e-wallet) terhadap efisiensi manajemen keuangan usaha mikro di wilayah Jabodetabek. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori dan metode survei cross-sectional. Penelitian dilaksanakan pada Januari–Juni 2026 dengan melibatkan 110 pemilik atau pengelola usaha mikro yang dipilih menggunakan teknik purposive sampling. Responden telah menggunakan QRIS dan e-wallet untuk kepentingan usaha sekurang-kurangnya selama enam bulan. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa penggunaan QRIS berpengaruh positif dan signifikan terhadap efisiensi manajemen keuangan dengan koefisien regresi sebesar 0,343 dan nilai signifikansi kurang dari 0,001. Penggunaan e-wallet juga berpengaruh positif dan signifikan dengan koefisien regresi sebesar 0,465 dan nilai signifikansi kurang dari 0,001. Secara simultan, penggunaan QRIS dan e-wallet berpengaruh signifikan terhadap efisiensi manajemen keuangan dengan nilai F sebesar 33,340 dan signifikansi kurang dari 0,001. Nilai adjusted R-square sebesar 0,372 menunjukkan bahwa kedua variabel mampu menjelaskan 37,2 persen variasi efisiensi manajemen keuangan. Penelitian ini menyimpulkan bahwa pemanfaatan QRIS dan e-wallet dapat mempercepat transaksi, mengurangi pengelolaan uang tunai, meningkatkan ketertiban pencatatan, dan mempermudah pemantauan arus dana usaha.
The Influence of Transformational Leadership Style and Organisational Culture on Employee Performance Mediated by Organisational Commitment Mahmud Mahmud; Ega Saiful Subhan; Paroli Paroli
MIX: JURNAL ILMIAH MANAJEMEN Vol. 15 No. 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i3.006

Abstract

Objective: This study aims to analyze the influence of transformational leadership and organizational culture on employee performance, with organizational commitment serving as a mediating variable at CV Aquaku Jaya Bersama in Dompu Regency, West Nusa Tenggara.Methodology: This study uses a quantitative causal approach with a population of 78 employees. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3 software. The analysis procedure included measurement evaluation, structural modelling, and direct and indirect hypothesis testing.Findings: The results showed that transformational leadership did not directly influence employee performance but had a positive and significant effect on organisational commitment. Organisational culture has a positive and significant influence on both organisational commitment and employee performance. In addition, organisational commitment positively influenced employee performance and substantially mediated the relationship between transformational leadership and employee performance. However, organisational commitment did not mediate the relationship between organisational culture and employee performance.Conclusion: This study emphasises the importance of building organisational commitment to improve employee performance through leadership and work culture approaches.
Digital Leadership Strategies to Improve Organizational Performance in the Era of Technological Transformation Ipang Sasono; Paroli Paroli; Fhia Amelia; Fanani Islamia Ningrum; Michael Ziden
Technomedia Journal Vol 11 No 1 (2026): June
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/tmj.v11i1.2693

Abstract

Digital transformation has changed the way organizations manage work processes, make decisions, and achieve strategic goals. This study discusses digital leadership strategies to improve organizational performance in the era of technological transformation. The main problems addressed in this study are the low readiness of organizations to adopt digital technology, limited digital competence among leaders and employees, and employee resistance to change. This study uses a qualitative approach with a case study design to explore the role of digital leadership in supporting technology-based business transformation. Data were collected through semi-structured interviews, limited observation, and documentation studies involving organizational leaders, managers, information technology staff, and employees engaged in digital transformation processes. The data were analyzed using thematic coding to identify key themes related to digital leadership strategies, digital culture, technology adoption, employee readiness, and organizational performance. Data validity was strengthened through source triangulation, technique triangulation, and member checking. The findings show that digital leadership plays an important role in building a clear digital vision, improving digital literacy, supporting data driven decision making, encouraging innovation, and creating an adaptive work culture. These strategies can improve operational efficiency, employee productivity, service quality, innovation, and organizational competitiveness. Overall, digital leadership is an important factor in supporting the success of technological transformation and creating sustainable organizational performance.