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Transparency, Algorithmic Fairness, and Employee Performance in AI-Based HR: The Moderating Role of Trust in Management Muhammad Irvan; Bachrudin Syahroni; Moh. Yudi Mahadianto
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.729

Abstract

This study examines how perceived transparency and algorithmic fairness in AI-based human resource (HR) practices relate to employee performance, and whether trust in management moderates these relationships. Data were collected through a quantitative cross-sectional survey of 152 employees from Indonesian service organizations using AI-enabled tools in HR decision processes, and analyzed using partial least squares structural equation modeling (PLS-SEM) with bootstrapping. The results show that perceived algorithmic fairness and trust in management have positive and significant relationships with employee performance, whereas perceived transparency does not have a significant direct effect. Trust in management also strengthens the positive relationship between perceived algorithmic fairness and employee performance, but does not significantly moderate the relationship between perceived transparency and employee performance. These findings suggest that organizations seeking performance benefits from AI-based HR should prioritize fairness governance and trust-building managerial practices, while designing transparency as meaningful, employee-relevant explanations rather than merely technical disclosure.
The Influence of Work-Life Balance and Organizational Support on Organizational Citizenship Behavior: Moderated by Burnout Faisal Putra Arafat; Bachrudin Syahroni; Moh. Yudi Mahadianto
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.732

Abstract

This study examines the effects of work-life balance (WLB) and perceived organizational support (POS) on organizational citizenship behavior (OCB), with burnout as a moderating variable. Using a quantitative cross-sectional design, data were collected through a questionnaire survey of 150 service-sector employees in Jakarta, Bekasi, and Tangerang and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that WLB and POS have significant positive effects on OCB, whereas burnout has a significant negative effect. Burnout also significantly weakens the positive effects of WLB and POS on OCB, indicating that employees are less likely to engage in extra-role behavior when they experience higher levels of exhaustion. The model demonstrates strong explanatory power (R² = 0.842). These findings suggest that organizations should strengthen work-life balance practices, enhance organizational support, and implement structured burnout prevention strategies to sustain employees’ extra-role behavior.
Carbon Tax, Environmental Costs, and Green Investment on the Profitability of Mineral and Coal Companies Rendi Herdiyanto; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16560

Abstract

This study aims to determine the influence of carbon taxes, environmental costs, and green investments on the Sprofitability of Mineral and Mineral companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. Applying a descriptive quantitative approach through purposive sampling techniques, this study processed 40 observational data using multiple linear regression analysis. The research findings show varied results and provide strategic insights. First, the Carbon Tax has proven to have no significant influence on profitability, considering that its implementation in Indonesia is still in the form of regulatory discourse (price shadow) so that it has not burdened the company's cash flow in real terms. Second, Environmental Costs have a significant positive effect on profitability, which confirms the validity of the Legitimacy Theory where environmental spending is able to strengthen public trust and operational stability.
The Effect of Profitability and Leverage on Tax Avoidance with Corporate Social Responsibility as a Moderation Variable Yoga Aditya; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16561

Abstract

This study aims to examine the Influence of Profitability (ROA) and Leverage (DAR) on Tax Avoidance (ETR) with Corporate Social Responsibility (CSR) as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 – 2024. The research uses a Quantitative approach. With the purpove sampling technique, 36 samples from 91 companies were produced. Data analysis using panel data regression using EViews 12 SV software. The results show that profitability has a positive and significant effect on ETR, which means that the higher the profitability, the lower the tax avoidance rate. Meanwhile, Leverage has a negative but insignificant effect on ETR. CSR has been proven to be able to moderate the relationship between profitability and leverage to tax avoidance by weakening and strengthening the influence of each variable.
The Effect of Rate of Money Supply (M2), Interest Rates and Exchange Rates on the Composite Stock Price Index (JCI) Handreana Rheymanda Setiawan; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16562

Abstract

This study analyzes the influence of the Rate of Money Supply (M2), BI interest rates, and exchange rates on the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange for the 2020–2024 period. Applying a descriptive quantitative approach through multiple linear regression analysis, this study processes secondary data in the form of 60 monthly observations obtained from the official websites of the Central Statistics Agency (BPS) and the Indonesia Stock Exchange (IDX). The results of the partial test (t-test) indicate that the rate of money supply (M2) and interest rates have a positive and significant effect on the JCI, indicating that increased economic liquidity can encourage investment activity in the capital market. In contrast, the Rupiah exchange rate has a negative and significant effect on the JCI, where exchange rate depreciation tends to suppress stock market performance.
The Influence of Transformational Leadership and Competence on Motivation and Its Impact on Employee Performance Dini Ayu Nur Azizah; Dea Dwi Pratiwi; Bachrudin Syahroni; Moh Yudi Mahadianto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 9 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i9.809

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In the era of globalization, optimizing human resources is critical for organizational success, particularly in public services like PDAM Tirta Jati Cirebon Regency, where leadership and competence gaps hinder performance. This study investigates how transformational leadership and competence affect employee performance, with motivation as a mediator, addressing inconsistencies in prior researc. Using a quantitative associative approach, data from 72 employees were analyzed via PLS-SEM. Results reveal that transformational leadership significantly boosts both motivation and performance (T = 6.778, p = 0.000; T = 3.722, p = 0.000), while competence enhances motivation (T = 3.072, p = 0.002) but only indirectly impacts performance through motivation (T = 2.536, p = 0.012). Notably, motivation fully mediates the leadership-performance link, a finding that refines existing model. The study underscores the need for leadership development programs and competency-based training in public sector HR strategies, offering actionable insights to bridge theory-practice gaps in similar contexts.
The Influence of The Work Environment, Company Culture on The Retention Rate of Employees of PT. PG Rajawali II Lingga Afrilla Aulia; Aprillia Wulan Da Fasha; Bachrudin Syahroni; Moh Yudi Mahadianto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 9 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i9.812

Abstract

This research aims to examine the influence of the work environment and company culture on the retention rate of employees at PT. PG Rajawali II Cirebon. Employee retention is one of the important aspects of human resource management because it directly affects the stability of the organization and the company's operations. This researcher uses a quantitative approach using the Menetode Partial Least Square. Collecting data using a questionnaire of 60 employees of PT. PG Rajawali II Cirebon. The results show that the work environment has an influence on employee retention. It indicates that if PT. PG Rajawali II Cirebon has comfortable working conditions, so employees are more loyal to the company. Company culture also has a significant influence on employee retention. These findings show that companies must strengthen their work environment and company culture in order to improve employee retention and reduce employee turnover rates.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Acep Komara; Moh. Yudi Mahadianto; Agung Yulianto; Siti Nur Hadiyati; Siska Ernawati Fatimah; Prattana Srisuk; Marlon Rael Astillero
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
The Influence of Brand Trust and Brand Image on Post-Regulatory Crisis Purchase Decisions: Extending the Theory of Planned Behavior Among Generation Z Delisnawati Fikriyah; Muh. Santoso; Moh. Yudi Mahadianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of brand trust and brand image on Generation Z’s purchasing decisions regarding Pinkflash products on Shopee, following the 2024 BPOM issue. This study integrates these two variables within the Theory of Planned Behavior (TPB) framework in the context of the cosmetic regulatory crisis in Indonesian e-commerce, a topic that has received limited research attention. The research employs a quantitative approach with a causal design. Data were collected via a questionnaire from 130 Generation Z respondents in Cirebon who had previously purchased Pinkflash products on Shopee and were aware of the 2024 BPOM issue and were subsequently analyzed using SEM-PLS. The results indicate that brand trust and brand image each have a positive and significant influence on purchase decisions, both in partial and simultaneous effects. Practically, cosmetic companies and e-commerce platforms are advised to enhance transparency regarding BPOM certification and product safety communication to maintain Generation Z consumers’ trust amid the regulatory crisis. This study contributes theoretically by integrating brand trust and brand image into the TPB framework within the context of a post-regulatory crisis in Indonesian e-commerce.
Pendampingan Pembuatan Laporan Keuangan Dan Laporan Perpajakan Bagi UMKM Di Kota Cirebon Moh. Yudi Mahadianto; Ramlah Puji Astuti; Firman Hidayat
Dimasejati: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2020)
Publisher : Universitas Islam Negeri Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/dimasejati.v2i2.7112

Abstract

Perkembangan UMKM di Kota Cirebon tak luput dari berbagai permasalahan yang ada. Permasalahan yang dihadapi oleh UMKM adalah masih rendahnya kesadaran pelaku UMKM dalam membuat laporan keuangan. Selain itu rendahnya kesadaran dan pemahaman pelaku UMKM terhadap perpajakan juga menjadi masalah dalam perkembangan UMKM. Sehingga perkembangan UMKM tidak sejalan dengan kontribusinya terhadap peningkatan pajak di Kota Cirebon. Kegiatan pendampingan kali ini akan memfokuskan pada pentingnya membuat laporan keuangan untuk UMKM serta peningkatan kepatuhan pelaporan perpajakan UMKM. Metode yang digunakan dalam pendampingan kali ini adalah metode pendampingan secara langsung yang melibatkan peran pelaku UMKM dalam fokus kajian. Tahap awal dilakukan sosialisasi kepada pelaku UMKM. Selanjutnya diberikan pelatihan mengenai pelaporan Keuangan dan pelaporan perpajakan. Terakhir pelaku UMKM diberikan pendampingan dalam membuat laporan keuangan dan pelaporan perpajakan. Hasil kegiatan pendampingan ini terlihat dengan adanya peran serta aktif dari pelaku UMK untuk mulai membuat catatan aktivitas keuangan usahanya selama beberapa minggu terakhir saat masa evaluasi dan monitoring. Kegiatan ini memberikan dampak yang positif sehingga dapat di rekomendasikan untuk kegiatan pendampingan selanjutnya dengan fokus yang lainnya. Penerapan Peraturan pemerintah mengenai tarif pajak UMKM menjadi 0,5% belum banyak diketahui masyarakat. perlu peran serta masing-masing pemangku kepentingan untuk meningkatkan kegiatan ekonomi UMKM yang akan berakibat pada peningkatan perekonomian negara. 
Co-Authors Acep Komara Acep Komara Agung Yulianto Agung Yulianto Agustin, Sefhia Amelia Ramadhani , Ratu Rossa Ana Putri Fauziah Andika Linggar Hardika Apri Dwi Astuti Aprillia Wulan Da Fasha Arinal Muna Aripin, Rifky Akbar Asep Basuki Astillero, Marlon Rael Astri Harfiandita Astri Wahyu Ningsih Auliya Safitri Azahra, Fatima Azhaar Kamilia Bachrudin Syahroni Bachrudin Syahroni Davind Ervian Rafiandra Dea Dwi Pratiwi Delisnawati Fikriyah Dian Nurazizah Dini Ayu Nur Azizah Enceng Yana Etika Karimatul Fuziani Faisal Putra Arafat Fariani Siregar , Nelia Fariani, Nelia Fatima Azahra Febriyani, Diana Feny Risqi Yanti Fernando Yoga Lesmana Fitiriyanti, Putri Ayu Delia Galant, Narwastu Vivaldi Galih Andrianto Handoyo, Vonny Apriliani Handreana Rheymanda Setiawan Hannah Faulia Havik Martoyo Hidayat, Firman Himawan, Michelle Zefanya Iendy Cinta Maharani Ilham Tri Jaya Kusuma Indah Permatasari Intan Nia Selvia Isma Nadiyah Janah, Nada Nur Jannah, Wildaniyahtul Kamilia , Azhaar Karimatul Fuziani , Etika Ken Sudarti Laura Tia Heriska Lingga Afrilla Aulia Lutfiyanah, Pepi Mada Purwanto W.N Mada Purwanto Wahyu Nugroho Mardi Mardi Mardi Mardi Mardi Mardi Marlon Rael Astillero Maulady, Parah Melia Nur Maulida Michelle Zefanya Himawan Muh. Santoso Muhammad Irvan Muhammad Rafli Subagja Muhammad Santoso Mukhamad Ravi Razabi Al Qaushar Munandar, Irwansyah Narwastu Vivaldi Galant Nelia Fariani Nelia Fariani Siregar Nia Melita Niken Anindita Murti Nita, Kiki Novi Purnama Dewi Nur Aini Meiliza Fadilah Nur Aprianto Nurazizah, Dian Nurfadilah, Gia Nurhidayati Nurhidayati Nurul Alifah Paulus Sugianto Yusuf Pratama, Wahyudi Prattana Srisuk Putri Amalia Putri Ayu Delia Fitiriyanti Rafi Budiman Rahma, Indah Athifa Ramlah Puji Astuti Ramlah Puji Astuti Ranti Pradita Ratu Rossa Amelia Ramadhani Rendi Herdiyanto Riki Radiyansyah Rima Maulina Rini Susiani Rissa Nur Aisy Ro’atinah Ro’atinah Rohayati Rohayati Ryana Noer Kholiazmi Salsabila Rizqy Fatihah Sarah Naflah Nurfadhilah Sarifhatul Aini Yuliyus Putri Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Suci Nuraeni Supriyanto Illyas Syafdinal Syafdinal Syahara Magfirotul Aulia Syahroni, Bachrudin Tasyana Tika Septiani Utami, Syita Dwi Vickry febrian Wahyu Nugroho, Mada Purwanto Wahyudi Pratama Widodo, Widodo Wijaya, Steven Natanael Wildaniyahtul Jannah Yoga Aditya Yudistira, Elip Zahrazova, Bilqis Saffana