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Journal : IIJSE

The Influence of Organizational Culture and Emotional Intelligence on Employee Performance at the Satpol PP of Cirebon Regency Suci Nuraeni; Feny Risqi Yanti; Bachrudin Syahroni; Moh Yudi Mahadianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7214

Abstract

The purpose of this study was to analyze the role of organizational culture and emotional intelligence on employee performance at the Civil Service Police Unit of Cirebon Regency. Quantitative research with a survey approach and regression analysis. The method used in this study was a survey with a quantitative approach. Data were obtained from 159 employees of the Cirebon Regency Civil Service Police Unit through randomly selected questionnaires. With hypothesis testing using multiple linear regression analysis. The results showed that the influence of organizational culture has a positive and significantly greater influence on employee performance compared to emotional intelligence. Explain your limitations here. Organizations, especially Civil Service Police Units, need to improve and pay attention to organizational culture and employee emotional intelligence to improve performance. Training and development programs that focus on both aspects can be implemented. The information provided in this study is about the influence of organizational culture and emotional intelligence on employee performance in the public sector, especially Civil Service Police Units. It is hoped that this study can be a reference for further research with different variables and contexts.
Optimizing Value-Added Tax Revenue Through Synergy of Self-Assessment System, Restitution, and Number of Taxable Entrepreneurs Melia Nur Maulida; Nurul Alifah; Moh Yudi Mahadianto; Asep Basuki
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7858

Abstract

This study investigates the effect of the self-assessment system, VAT restitution, and the number of taxable entrepreneurs (PKP) on Value Added Tax (VAT) revenue at the Cirebon One Primary Tax Service Office. Using a quantitative approach and 49 secondary data samples obtained from December 2020 to December 2024, the research applies multiple linear regression analysis to assess the relationships among these variables. The findings suggest that the self-assessment system contributes significantly to increasing VAT revenue. Allowing taxpayers to independently calculate, pay, and report their taxes appears to improve compliance and enhance state revenue collection. In contrast, VAT restitution shows a significant negative effect on revenue, indicating that larger refunds are associated with reduced funds entering the state treasury. Meanwhile, the number of registered taxable entrepreneurs does not significantly impact VAT revenue. This result may reflect ongoing challenges such as low compliance among businesses, reliance on tax consultants to minimize obligations, and limited understanding of tax responsibilities. The study highlights the importance of supporting effective self-assessment mechanisms and evaluating refund policies to balance fairness and fiscal sustainability.
Textual Analysis of Annual Reports and Company Performance in a Market Perspective Ana Putri Fauziah; Moh Yudi Mahadianto; Mada Purwanto W.N
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7965

Abstract

This research looks at the connection between a company's financial success and the tone it uses in its annual reports, specifically how an optimistic tone in the MD&A affects the market reaction. Included in the sample are 25 non-financial firms that were listed on IDX30 between 2020-2024. Natural Language Processing (NLP) text mining methods and panel data regression with an event study methodology were used to perform the investigation. The findings provide credence to signalling theory and market efficiency by demonstrating that an optimistic tone significantly impacts Cumulative Abnormal Return (CAR). Companies that have done well financially (high ROE) also have a tendency to sound more hopeful, which is consistent with agency theory. These results prove that annual report narratives are more than just filler; they are powerful instruments of strategic communication that shape how the market perceives a company. Credible and informative narrative disclosures are needed in financial reports, according to this research, which adds to the literature on developing markets.
Co-Authors Abu Bakar, Hatinah Acep Komara Agung Yulianto Agustin, Sefhia Al Qaushar, Mukhamad Ravi Razabi Amelia Ramadhani , Ratu Rossa Ana Putri Fauziah Andika Linggar Hardika Andrianto, Galih Apri Dwi Astuti Aprillia Wulan Da Fasha Arinal Muna Aripin, Rifky Akbar Asep Basuki Asep Basuki Astillero, Marlon Rael Astri Harfiandita Aulia, Lingga Afrilla Azahra, Fatima Azhaar Kamilia Azizah, Dini Ayu Nur Bachrudin Syahroni Dea Dwi Pratiwi Dedi Muhammad Siddiq Dini Ayu Nur Azizah Edy Hartono Enceng Yana Etika Karimatul Fuziani Fariani Siregar , Nelia Fariani, Nelia Fasha, Aprillia Wulan Da Fatihah, Salsabila Rizqy Febrian, Vickry Febriyani, Diana Feny Risqi Yanti Fitiriyanti, Putri Ayu Delia Galant, Narwastu Vivaldi Handoyo, Vonny Apriliani Hannah Faulia Havik Martoyo Hidayat, Firman Himawan, Michelle Zefanya Indah Permatasari Janah, Nada Nur Jannah, Wildaniyahtul Kamilia , Azhaar Karimatul Fuziani , Etika Ken Sudarti Lesmana, Fernando Yoga Lingga Afrilla Aulia Lutfiyanah, Pepi Mada Purwanto W.N Mada Purwanto Wahyu Nugroho Mamat, Mazlina Mardi Mardi Mardi Mardi Mardi Mardi Maulady, Parah Melia Nur Maulida Melita, Nia Muhammad Rufi Munandar, Irwansyah Mustofa Ahmad Yunus Nelia Fariani Siregar Niken Anindita Murti Nita, Kiki Novi Purnama Dewi Nurazizah, Dian Nurfadhilah, Sarah Naflah Nurfadilah, Gia Nurhidayati Nurhidayati Nurul Alifah Paulus Sugianto Yusuf Pradita, Ranti Pratama, Wahyudi Pratiwi, Dea Dwi Putri Amalia Putri, Sarifhatul Aini Yuliyus Radiyansyah, Riki Rahma, Indah Athifa Ramlah Puji Astuti Ramlah Puji Astuti Ratu Rossa Amelia Ramadhani Rima Maulina Rini Susiani Rissa Nur Aisy Ro’atinah Ro’atinah rohayati rohayati Ryana Noer Kholiazmi Safitri, Auliya Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Subagja, Muhammad Rafli Suci Nuraeni Supriyanto Illyas Syafdinal Syafdinal Syahroni, Bachrudin Tasyana Tika Septiani Utami, Syita Dwi Wahyu Nugroho, Mada Purwanto Wahyudi Pratama Widodo, Widodo Wijaya, Steven Natanael Yudistira, Elip Zahrazova, Bilqis Saffana