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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