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THE INFLUENCE OF SERVICE QUALITY AND TAX LITERACY ON TAXPAYER COMPLIANCE MODERATED BY TAX SANCTIONS: THE INFLUENCE OF SERVICE QUALITY AND TAX LITERACY ON TAXPAYER COMPLIANCE MODERATED BY TAX SANCTIONS Rum, Hijriyati; Burhan , Burhan; Munthe, Richa Afriana; Supeno, Bambang
PENANOMICS: International Journal of Economics Vol. 3 No. 3 (2024): December
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i3.198

Abstract

Taxpayer compliance is the key to achieving optimal state revenue goals. The quality of service provided by tax agencies greatly influences the level of compliance, because good service can increase taxpayer trust and comfort. This is due to various things, including service quality, tax literacy, taxpayer compliance and tax sanctions. The purpose of this study is to analyze the effect of service quality on taxpayer compliance of two-wheeled motor vehicles, the effect of tax literacy on taxpayer compliance of two-wheeled motor vehicles, the effect of tax sanctions moderating the relationship between service quality and taxpayer compliance of two-wheeled motor vehicles, the effect of tax sanctions moderating the relationship between literacy and taxpayer compliance of two-wheeled motor vehicles. The research method is quantitative with descriptive explanation, this study uses a sample of 196 employees and data processing using SEM PLS. The research findings show that 1) service quality has a positive effect on taxpayer compliance of two-wheeled motor vehicles 2) tax literacy has a positive effect on taxpayer compliance of two-wheeled motor vehicles 3) tax sanctions moderate the relationship between service quality and taxpayer compliance of motor vehicles 4) tax sanctions moderate the relationship between literacy and taxpayer compliance of two-wheeled motor vehicles at the Rengat Revenue Management UPT  
PENGARUH SPIRITUAL LEADERSHIP DAN WORK LIFE BALANCE TERHADAP KINERJA PERAWAT DIMEDIASI OLEH KEPUASAN KERJA Fitri, Hirzatul; Munthe, Richa Afriana; Sofiyanti, Efrita
Ekomania Vol. 11 No. 2 (2024): Desember 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i2.101

Abstract

This study aims to determine the influence of spiritual leadership and work-life balance on performance through employee job satisfaction at Tengku Rafi'an Regional Hospital, Siak Regency. The research method used is quantitative research. The sample in this study were 132 nurses at Tengku Rafi'an Regional Hospital, Siak Regency. The data collection technique used was a structured questionnaire. The instrument testing technique in this study was the validity and reliability test using PLS (Partial Least Square) as the measurement. The results of this study indicate that there is. Spiritual leadership does not have a significant effect on nurse performance, while work-life balance and job satisfaction have a positive effect on nurse performance. Spiritual leadership and work-life balance have a positive effect on nurse job satisfaction. Spiritual leadership and work-life balance have a positive effect on nurse performance mediated by job satisfaction
The Influence of Communication and Work Culture on Work Motivation and Its Impact on Work Performance at the Public Works Department of Bengkalis Regency Munthe, Richa Afriana; Al Ucok, Imran; Siswanto, Didik
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.1216

Abstract

The purpose of this study is to examine the influence of communication and work culture on work motivation and its impact on work performance at the Public Works Department of Bengkalis Regency. This research employs a descriptive quantitative approach and was conducted from October 2017 to December 2017. The study sample consists of 97 employees from the Public Works Department of Bengkalis Regency who participated in interviews. The data analysis methods used in this study include path analysis, normality test, linearity test, goodness-of-fit test, and hypothesis testing. The findings reveal that communication and work culture have a significant effect on employees' work motivation at the Public Works Department of Bengkalis Regency. Additionally, communication and work motivation significantly influence employees' work performance. However, work culture does not directly affect employees' work performance. Furthermore, the study confirms that communication and work culture have a significant effect on work performance through work motivation.
MEMBANGUN DAYA SAING PERGURUAN TINGGI SWASTA MELALUI MARKETING MIX: KAJIAN EMPIRIS PADA UNIVERSITAS LANCANG KUNING Irwanda, Ahmad Ade; Abiyus, Wentisasrapita; Munthe, Richa Afriana
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.3032

Abstract

Abstract: This study aims to evaluate how the marketing mix elements (7Ps) influence prospective students' decision to choose Lancang Kuning University. The analysis focuses on seven main dimensions: Product (study program quality), Price (tuition fees), Place (campus location), Promotion (promotional efforts), People (quality of lecturers and administration), Process (learning procedures), and Physical Evidence (infrastructure facilities). Quantitative methods are used in this research study by collecting data through questionnaires distributed to 192 new students at the Faculty of Economics and Business (FEB). This resulted in data being tested using a variety of statistical tests, including validity tests, reliability tests, classical assumption testing, multiple linear regression, and testing with the F-test and T-test using SPSS software. The results show that overall the seven dimensions have a significant influence simultaneously (Adjusted R² = 62.5%). However, partial analysis reveals that only Price, Promotion, and Process have significance. The main determinants include affordable tuition fees, effective promotion, and simple administrative processes. This research contributes to the development of marketing strategies for private universities in Indonesia by emphasizing the importance of prioritizing the aspects of cost, targeted promotion, and efficiency of academic processes to strengthen the competitiveness of the institution.  Keyword: marketing mix; higher education; student decision making Abstrak: Penelitian ini bertujuan untuk mengevaluasi bagaimana elemen-elemen marketing mix (7P) memengaruhi keputusan calon mahasiswa dalam memilih Universitas Lancang Kuning. Analisis berfokus pada tujuh dimensi utama: Produk (kualitas program studi), Harga (biaya kuliah), Tempat (letak kampus), Promosi (upaya promosi), Orang (kualitas dosen dan tata usaha), Proses (prosedur pembelajaran), dan Bukti Fisik (sarana prasarana). Metode kuantitatif digunakan pada kajian riset ini dengan mengumpulkan data melalui angket yang dibagikan pada 192 mahasiswa baru di Fakultas Ekonomi dan Bisnis (FEB). Sehingga diperoleh data yang diuji menggunakan beragam uji statistik, termasuk uji validitas, uji reliabilitas, pengujian asumsi klasik, regresi linier berganda, serta pengujian dengan uji F dan uji T menggunakan perangkat lunak SPSS. Hasil menunjukkan bahwa secara keseluruhan ketujuh dimensi tersebut memiliki pengaruh signifikan secara simultan (Adjusted R² = 62,5%). Namun, analisis parsial mengungkapkan bahwa hanya Price, Promotion, dan Process yang memiliki signifikansi. Faktor penentu utama meliputi biaya pendidikan yang terjangkau, promosi yang efektif, dan proses administrasi yang sederhana. Penelitian ini berkontribusi terhadap penyusunan strategi pemasaran untuk kampus swasta di Indonesia dengan menekankan pentingnya prioritas pada aspek biaya, promosi yang terarah, serta efisiensi proses akademik untuk memperkuat daya saing institusi. Kata kunci: marketing mix; pendidikan tinggi; keputusan mahasiswa;
Digital Transformation of Human Resource Management in Facing the Impact of AI And Automation on Its Role Munthe, Richa Afriana; Ucok, Imran Al
Jurnal Ilmu Sosial Mamangan Vol 12, No 3 (2025): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i3.8837

Abstract

Progress rapid artificial intelligence (AI) and automation has transform Management Source Power Human (HR), shifting HR's role of function administrative become partners strategic business. Research This aim for analyze digital transformation of HR in respond the impact of AI and automation, with focus on the Indonesian context. Through approach qualitative studies case collective, data collected through interview in- depth discussion group focused, and observation in eight organization big cross industry. Findings show existence evolution significant in role of HR, the emergence of position new digital- based, as well as need competence hybrid between digital skills and soft skills in HR professionals. Challenges main identified covering gap digital competence, resistance to changes, limitations infrastructure, and complexity integration system. Successful organizations do digital transformation implements development capability in a way structured learning program sustainable, collaborative cross function, as well as adoption technology in a way gradual. Research This give contribution in the form of development framework conceptual integrated HR digital transformation in emerging markets and recommendations practical for organization in face the complexity of AI and automation in HR functions.
FAKTOR - FAKTOR YANG MEMPENGARUHI PRILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN DI PERCETAKAN ADHYA MULTI SUKSES Munthe, Richa Afriana
Eko dan Bisnis: Riau Economic and Business Review Vol. 10 No. 4 (2019): Penguatan Kinerja Lintas Sektor: Pelayanan, Motivasi, SDM, dan Perilaku Konsum
Publisher : Sekolah Tinggi Ilmu Ekonomi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36975/jeb.v10i4.251

Abstract

The development of business and technology in the current era of globalization is growing rapidly and is characterized by a level of competition between companies that is getting higher and tougher. With current technological developments have changed the pattern of human work to be increasingly fast, effective and efficient in doing a job, especially in data processing. So there needs to be an adjustment between work patterns with technological developments. The purpose of this study was to determine the factors that influence consumer behavior in purchasing decisions at Adhya Multi Sukses printing. The population in this subject are consumers who have made purchases at the Adhya Multi Sukses Printing in 2017. The sampling technique in this study is to use simple random sampling, which is a method of sampling non probalities by simple random methods and each respondent has the same possibility of being selected as a respondent. To determine the number of samples using the Slovin formula, 95 samples were obtained from a population of 1,845 people. The results showed that the product, price, promotion, and distribution channels affected the purchasing decisions at Adhya Multi Sukses printing
The Effect of Human Resource Management on Waste Management Effectiveness With Organizational Commitment as a Mediating Variable in Kepenuhan Tengah Village Bachtiar, Ahmad Arif; Rahmat, Adi; Munthe, Richa Afriana
Jurnal Indonesia Sosial Sains Vol. 7 No. 1 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i1.2161

Abstract

This study aims to analyze the influence of human resource management on the effectiveness of waste management with organizational commitment as a mediating variable in Kefullan Tengah Village. This study uses a quantitative approach with a total of 160 respondents, consisting of cleaners, village officials, RT/RW chairs, and the community. The data was analyzed using SmartPLS 4.0 to see the direct and indirect influence between variables. The results of the study show that HR management has a significant effect on organizational commitment and the effectiveness of waste management. Organizational commitment has also been proven to have a significant effect on the effectiveness of waste management. However, the indirect influence of HR management through organizational commitment to waste management effectiveness is not significant, indicating that the role of organizational commitment as a mediator has not been optimal. These findings imply that strengthening HR management, such as training, coaching, and rewarding, has a greater direct impact on the effectiveness of waste management. In addition, increasing organizational commitment is still important to be carried out as a support for the success of the cleanliness program at the village level. This research is expected to be a reference for local governments in improving the effectiveness of public services, especially in the field of waste management.
PENGARUH INTEGRASI GREEN HUMAN RESOURCE MANAGEMENT (GREEN HRM) DAN DIGITAL HR TERHADAP KEBERLANJUTAN ORGANISASI MELALUI EMPLOYEE GREEN BEHAVIOR: STUDI KUALITATIF PADA PERUSAHAAN SWASTA DI PROVINSI RIAU Alucok, Imran; Munthe, Richa Afriana; Siswanto, Didik
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5818

Abstract

Abstract: Amidst growing global pressure for corporate sustainability, the integration of Green Human Resource Management (Green HRM) and Digital HR has emerged as a strategic imperative. While Green HRM aims to align human resource practices with environmental goals, Digital HR offers a technological pathway to strengthen these initiatives. However, the success of such synergy relies heavily on the establishment of Employee Green Behavior (EGB), and a significant research gap remains in understanding this dynamic, particularly through a qualitative lens in the context of a resource-dependent emerging economy such as Riau Province, Indonesia. Therefore, this study aims to qualitatively explore the process by which the integration of Green HRM and Digital HR shapes EGB, ultimately influencing organizational sustainability within private sector firms in Riau. Adopting a constructivist paradigm, the study employed a qualitative multiple case study design. Data were collected from sustainability-oriented private firms in Riau through purposive sampling of participants from various organizational levels. Triangulation of data collection methods, including in-depth interviews, participant observation, and document analysis, was used to ensure the richness and credibility of the findings. The results indicate that the integration of Green HRM and Digital HR creates a dynamic synergy that serves as an accelerator of operational efficiency and environmental awareness. Digital HR acts as a crucial catalyst, strengthening Green HRM practices by enhancing employees' ability, motivation, and opportunity (AMO) to engage in green behaviors. Furthermore, EGB emerges as an essential bridge that translates policies into concrete actions, evolving from mandated in-role behaviors to voluntary extra-role behaviors, with its implementation heavily influenced by the local socio-cultural context of Riau. The implications of this study are twofold. Theoretically, this study contributes an integrated conceptual model that extends the Resource-Based View (RBV) and AMO theories in an under-researched developing country context. Practically, this study offers a strategic roadmap for leaders to design holistic HR strategies, leveraging digital tools as catalysts for green culture while navigating local socio-cultural dynamics and addressing the digital skills gap to achieve true organizational sustainability. Keywords: Green HRM, Digital HR, Employee Green Behavior, Organizational Sustainability, Sustainable HR Abstrak: Di tengah meningkatnya tekanan global untuk keberlanjutan korporat, integrasi antara Green Human Resource Management (Green HRM) dan Digital HR telah muncul sebagai sebuah keharusan strategis. Sementara Green HRM bertujuan untuk menyelaraskan praktik sumber daya manusia dengan tujuan lingkungan, Digital HR menawarkan jalur teknologi untuk memperkuat inisiatif ini. Namun, keberhasilan sinergi tersebut sangat bergantung pada pembentukan Employee Green Behavior (EGB), namun masih terdapat kesenjangan penelitian yang signifikan dalam memahami dinamika ini, terutama melalui lensa kualitatif dalam konteks ekonomi berkembang yang bergantung pada sumber daya alam seperti Provinsi Riau, Indonesia. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi secara kualitatif proses di mana integrasi Green HRM dan Digital HR membentuk EGB, yang pada akhirnya memengaruhi keberlanjutan organisasi di dalam perusahaan sektor swasta di Riau. Mengadopsi paradigma konstruktivis, penelitian ini menggunakan desain studi kasus jamak kualitatif. Data dikumpulkan dari perusahaan swasta berorientasi keberlanjutan di Riau melalui purposive sampling partisipan dari berbagai tingkatan organisasi. Triangulasi metode pengumpulan data, termasuk wawancara mendalam, observasi partisipatif, dan analisis dokumen, digunakan untuk memastikan kekayaan dan kredibilitas temuan. Hasil penelitian menunjukkan bahwa integrasi Green HRM dan Digital HR menciptakan sinergi dinamis yang berfungsi sebagai akselerator efisiensi operasional dan kesadaran lingkungan. Digital HR bertindak sebagai katalisator penting, memperkuat praktik Green HRM dengan meningkatkan kemampuan, motivasi, dan kesempatan (Ability-Motivation-Opportunity - AMO) karyawan untuk terlibat dalam perilaku hijau. Lebih lanjut, EGB muncul sebagai jembatan esensial yang menerjemahkan kebijakan menjadi tindakan nyata, berkembang dari perilaku in-role yang diwajibkan menjadi perilaku extra-role yang sukarela, dengan implementasinya sangat dipengaruhi oleh konteks sosio-kultural lokal Riau. Implikasi dari penelitian ini ada dua. Secara teoretis, penelitian ini menyumbangkan model konseptual terintegrasi yang memperluas teori Resource-Based View (RBV) dan AMO dalam konteks negara berkembang yang kurang diteliti. Secara praktis, penelitian ini menawarkan peta jalan strategis bagi para pemimpin untuk merancang strategi SDM holistik, memanfaatkan alat digital sebagai katalisator budaya hijau sambil menavigasi dinamika sosio-kultural lokal dan mengatasi kesenjangan keterampilan digital untuk mencapai keberlanjutan organisasi yang sejati Kata Kunci: Green HRM, Digital HR, Employee Green Behavior, Organizational Sustainability, Sustainable HR
PENGARUH KEPEMIMPINAN ALTRUISTIK TERHADAP VOICE BEHAVIOR: PERAN MEDIASI KEPERCAYAAN KEPADA PEMIMPIN Kumala Sari, Anita Dewi; Abdillah, Muhammad Rasyid; Munthe, Richa Afriana
Jurnal Daya Saing Vol. 12 No. 1 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2619

Abstract

This study aims to explore the impact of altruistic leadership on voice behavior and evaluate the mediating role of trust in the leader, considering the significance of voice behavior as a driver of innovation and organizational performance improvement. This study focuses on the impact of altruistic leadership on voice behavior through the mediation of trust in the leader among civil servants (ASN) in Indragiri Hilir Regency. To examine the causal relationship between variables, a quantitative approach with a causal design was used. The population consists of active civil servants, with a sample of 152 respondents selected using purposive sampling to include relevant elements. The main instrument was a questionnaire that measured respondents' perceptions of the variables of altruistic leadership, trust in the leader, and voice behavior. It was found that altruistic leadership positively and significantly influences both voice behavior and trust in the leader, with trust in the leader also positively influencing voice behavior. The key finding is that trust in the leader fully mediates the relationship between altruistic leadership and voice behavior, indicating that a leader's authentic altruistic behavior can only enhance employees' willingness to speak up when it successfully establishes a solid foundation of trust, acting as a psychological buffer against potential risks. The implications of these findings emphasize the urgency for organizations to develop altruism-based leadership as a foundational strategy to build trust, ultimately supporting a participatory and innovative culture.
PENGARUH AUTHENTIC LEADERSHIP TERHADAP INNOVATIVE WORK BEHAVIOR MELALUI WORK-LIFE BALANCE SEBAGAI MEDIASI Aprilia, Yasinta; Rahmat, Adi; Munthe, Richa Afriana
Jurnal Daya Saing Vol. 12 No. 1 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2726

Abstract

Innovative Work Behavior is an employee's innovative work behavior that is the main focus of human resource management research due to its crucial role in generating new ideas, implementing creative solutions, and driving organizational change. The influence of Authentic Leadership on Innovative Work Behavior is the main focus of this study. This research aims to analyze the influence of Authentic Leadership on Innovative Work Behavior with Work-Life Balance as a mediating variable. This research utilizes a quantitative approach with a causality design, with the study population covering all 104 State Civil Apparatus (ASN) in the Indragiri Hilir Regency Education Office. The data collection technique used a questionnaire. The research data were analyzed using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with Smart PLS 3.2.9 software. The findings of this research identify that Authentic Leadership has a positive and significant impact on Innovative Work Behavior, both directly and through the mediation of Work-Life Balance. In addition, Work-Life Balance has also been shown to have a positive and significant impact on Innovative Work Behavior.