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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Manajemen Atma Jaya Jurnal Mirai Management Jurnal Kesehatan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Universitas Paramadina JURNAL DINAMIKA MANAJEMEN DAN BISNIS Journal of Business and Behavioural Entrepreneurship Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship IJoASER (International Journal on Advanced Science, Education, and Religion) Aptisi Transactions on Technopreneurship (ATT) Jurnal Mantik Jurnal Informatika Ekonomi Bisnis JBMR: Journal of Business and Management Review Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Applied Data Sciences Devotion: Journal of Research and Community Service International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies International Journal of Education, Social Studies, And Management (IJESSM) Indo-MathEdu Intellectuals Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Manajemen Journal of Social Research Jurnal Al-Qiyam Jurnal Tana Mana Nautical: Jurnal Ilmiah Multidisiplin Indonesia Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen dan Kewirausahaan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Management, Economic and Accounting (JMEA) Jurnal Pijar : Studi Manajemen dan Bisnis Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal Research of Social Science, Economics, and Management International Journal of Integrative Sciences Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research e-Jurnal Apresiasi Ekonomi Business and Investment Review Jurnal Informatika Ekonomi Bisnis Enrichment: Journal of Multidisciplinary Research and Development JPNM : Jurnal Pustaka Nusantara Multidisiplin International Journal of Economics, Management and Accounting Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Triwikrama: Jurnal Ilmu Sosial International Journal of Educational and Life Sciences (IJELS) Jurnal Global Ilmiah Journal of Law and Social Politics JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Social Society Jurnal Pajak dan Analisis Ekonomi Syariah PENG: Jurnal Ekonomi dan Manajemen International Journal of Economics, Business and Innovation Research AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Agung Wahyu Handaru
Universitas Negeri Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Corporate Tax Planning Strategies: The Role of Shell Companies in Tax Havens and Their Impact on Emerging Markets Saratian, Eko Tama; Murtopo, Purno; Yulianto, Imam Dwi; Pahala, Indra; Handaru, Agung Wahyu
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4461

Abstract

This study examines tax planning strategies employed by multinational corporations, focusing on the role of shell companies in tax havens and their impact on emerging markets. Using a systematic literature review approach, the research explores various tax planning techniques such as transfer pricing, profit shifting, and the utilization of international tax treaties to optimize tax liabilities. The findings indicate that these practices contribute to significant tax revenue losses in emerging economies, affecting fiscal stability and economic growth. Despite the implementation of international regulations such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative to curb tax avoidance, multinational corporations continue to adapt with new strategies. This study recommends enhancing tax transparency, strengthening international cooperation, and reforming tax policies in emerging markets to mitigate the adverse effects of corporate tax avoidance.
The Influence of Entrepreneurial Education, Social Support and Passion for Government Support as Moderating Variables on Entrepreneurial Behavior: Study of MSME Players in Sorong City Karnia Lakamudi, Rahma; Santoso, Budi; Wahyu Handaru, Agung
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.89

Abstract

This research aims to determine the influence of entrepreneurship education, social support and passion with government support as moderating variables on entrepreneurial behavior in the study of MSMEs in Sorong City. This research uses a quantitative type of research using a population of 6,886 people with a sample of 380 MSMEs in the city of Sorong. The data collection technique uses a questionnaire. Data analysis uses Structural Equation Modeling (SEM) with the AMOS 21 program. The results show that entrepreneurship education does not have a positive and significant effect on entrepreneurial behavior, social support has a positive and significant effect on entrepreneurial behavior, passion has a positive and significant effect on entrepreneurial behavior, government support moderates the influence of entrepreneurial education on entrepreneurial behavior, government support moderates the influence of social support on entrepreneurial behavior and government support moderates the influence of passion on entrepreneurial behavior.
The Influence of Organizational Culture and Work Disipline on Teachers Performance Through Work Motivation as An Intervening Nurhidayah, Irma; Wiradendi Wolor, Christian; Wahyu Handaru, Agung
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 10 (2024): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i10.116

Abstract

This study aims to determine the influence of organizational culture and work discipline on teacher performance with work motivation as a mediating variable, a case study of teachers in private high schools in Serang district. This study used a type of quantitative research that used a population of 590 teachers with a sample of 160 teachers in Serang district. Data collection techniques use questionnaires distributed online, and literature studies. Data analysis using Parcial Least Square (PLS) with SMARPLS 4.0 application. The results showed that organizational culture and work discipline had a direct positive and significant effect on the work motivation of private high school teachers. Then, organizational culture has a direct positive and significant effect on the performance of private high school teachers, while work discipline has a direct insignificant and negative effect on the performance of private high school teachers in Serang District, Banten. Work motivation has a positive and significant effect on the performance of private high school teachers in Serang District, Banten. Organizational culture and work discipline indirectly affect teacher performance through work motivation, which means that work motivation acts as an intervening variable.
Pengaruh Lingkungan Kerja dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan pada PT X Jessica Tania Putri; Agung Wahyu Handaru; Christian Wiradendi Wolor
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ggm3gs53

Abstract

The objectives of this study were: 1) To analyze and determine the effect between the work environment on employee job satisfaction at PT “X”. 2) To analyze and determine the effect between organizational culture on employee job satisfaction at PT “X”. 3) To analyze and determine the effect of work environment and organizational culture on employee job satisfaction at PT “X”. This research was conducted on 46 employees of PT “X”. The data collection technique used a survey method through distributing questionnaires and processed using SPSS (Statistical Product and Service Solutions) version 27 as software in processing and analysis. This research uses descriptive analysis. The results obtained from regression analysis show that there is a positive and significant influence between the work environment and organizational culture on employee job satisfaction. The work environment model and organizational culture simultaneously have a significant effect on job satisfaction in PT “X” employees with an Fhitung > Ftabel value of 31.845 > 3.21 and the significance value obtained is smaller than 0.05, namely 0.001 < 0.05.
Pengaruh Kepemimpinan Transformasional dan Lingkungan Kerja Terhadap Komitmen Organisasi Pada ASN di DJP Kanwil Jakarta Timur Ariya, Sipta; Agung Wahyu Handaru; Christian Wiradendi Wolor
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/rweg3815

Abstract

Tingginya angka keluar-masuk pegawai pada instansi pemerintah menunjukkan pentingnya komitmen organisasi dalam mendukung stabilitas kinerja ASN. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional dan lingkungan kerja terhadap komitmen organisasi pada ASN di Kanwil DJP Jakarta Timur. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei. Sampel penelitian berjumlah 145 responden yang dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner dengan skala Likert 1–4. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional dan lingkungan kerja berpengaruh signifikan secara simultan terhadap komitmen organisasi, dengan nilai koefisien determinasi (R²) sebesar 89,1%. Secara parsial, kedua variabel juga menunjukkan pengaruh yang signifikan.
Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan di Bank BTN Pusat Harmoni Daffa Zahran Hidayat; Christian Wiradendi Wolor; Agung Wahyu Handaru
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 1 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Januari)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i1.104

Abstract

Tujuan penelitian ini diantaranya: 1) Untuk menguji secara empiris pengaruh kompensasi terhadap kepuasan kerja karyawan  pada karyawan Bank BTN Pusat Harmoni, 2) Untuk menguji secara empiris pengaruh lingkungan kerja terhadap kepuasan kerja karyawan pada karyawan Bank BTN Pusat Harmon, 3) Untuk menguji pengaruh kompensasi dan lingkungan kerja memiliki pengaruh terhadap kepuasan kerja karyawan pada karyawan Bank BTN Pusat Harmoni. Pengumpulan data dilakukan dengan menyebarkan kuesioner dan data diolah menggunakan perangkat lunak SPSS versi 25. Data diuji dengan analisis regresi linear berganda. Hasil pengolahan data menunjukkan bahwa kondisi kompensasi tergolong tinggi, lingkungan kerja tergolong tinggi sementara kepuasan kerja tergolong sangat tinggi. Selain itu, hasil uji data menunjukkan bahwa: 1) Kompensasi berpengaruh positif dan signifikan terhadap kepuasan kerja, 2) Lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja, dan 3) Kompensasi dan lingkungan kerja secara simultan berpengaruh terhadap kepuasan kerja
The Influence of Perceived Organizational Support and Self Efficacy on Work Engagement at PT Bhumi Bhakti Sukses Persada Conoras, Sagita Noviyandini; Widya Parimita; Agung Wahyu Handaru
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 4 No. 2 (2021): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JDMB.04.2.2

Abstract

The purpose of this study is : 1) To find out the description of perceived organizational support, self efficacy, and work engagement of employee in PT Bhumi Bhakti Sukses Persada. 2) To find out the influence of perceived organizational support on work engagement of employee in PT Bhumi Bhakti Sukses Persada. 3) To find out the influence of self efficacy on work engagement of employee in PT Bhumi Bhakti Sukses Persada. 4) To find out the influence of perceived organizational support and self efficacy on work engagement of employee in PT Bhumi Bhakti Sukses Persada. The study used 70 respondents as a sample. Data collection technique using survey methods by distributing questionnaires which then processed with SmartPLS version 3. This research used descriptive and explanatory analysis. The result obtained from PLS analysis show that there is a positive and significant influence between perceived organizational support and self efficacy on work engagement. Variable of perceived organizational support and self efficacy is able to influence of work engagement in employees of PT Bhumi Bhakti Sukses Persada with t-statistical value for the perceived organizational support variable on work engagement (3,638 > 1.96) and signification value of (0.000 < 0.005), for self efficacy variables to work engagement has a t-statistical value of (2,876 > 1.96) and a significance value of (0.004 < 0.05), while for perceived organizational support and self efficacy towards work engagement have a t-statistical value of (21,990 > 1.96) with a value of significance (0.000 < 0.05).Keyword : Perceived Organizational Support, Self Efficacy, Work Engagement, Employee
The Effect of Job Satisfaction and Work-life Balance on Employee Turnover Intention in Real Estate Industry Nadira Fasya Herliana; Agung Wahyu Handaru; Widya Parimita
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 4 No. 2 (2021): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JDMB.04.2.3

Abstract

This study aims to: 1) To find out the description of job satisfaction, work-life balance, and turnover intention of generation Y employees in the real estate industry in Kebon Sirih, Central Jakarta, 2) To find out the effect of job satisfaction on turnover intention of generation Y employees in the real estate industry in Kebon Sirih, Central Jakarta, 3) To find out the effect of work-life balance on turnover intention of generation Y employees in the real estate industry in Kebon Sirih, Central Jakarta, 4) To find out how much the contribution of job satisfaction and work-life balance to turnover intention of generation Y employees in the real estate industry in Kebon Sirih, Central Jakarta. This research was conducted on 104 generation Y employees in the real estate industry in Kebon Sirih, Central Jakarta. Data collection technique using survey methods by distributing questionnaire which then processed with SPSS software version 25. This research used descriptive and explanatory analysis. The result of this study shows that the level of job satisfaction and work-life balance of generation Y employee in the real estate industry in Kebon Sirih, Central Jakarta are low, the level of turnover intention of generation Y employees in the real estate industry in Kebon Sirih, Central Jakarta is high, job satisfaction has a negative and significant effect on turnover intention, work-life balance has a negative and significant effect on turnover intention, and the model of job satisfaction and work-life balance can predict turnover intention of generation Y employee in the real estate industry in Kebon Sirih, Central Jakarta.
The Effect of Work Discipline and Motivation to Work Productivity on Production Division Employee of PT X Shinutama, Betha Pramesthi; Agung Wahyu Handaru; Christian Wiradendi Wolor
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 4 No. 2 (2021): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JDMB.04.2.5

Abstract

The purpose of this study is: To find out 1) To analyze the description of work discipline, motivation on employee productivity at PT X 2) To analyze the effect of work on employee productivity at PT X. 3) To analyze the influence of motivation on employee productivity at PT X. This research was conducted on 95 employees of the PT X on Jl. Manggul Jaya, Bantargebang. 4) To determine work discipline and motivation to predict employee productivity at PT X on Jl. Manggul Jaya, Bantargebang. Data collection techniques using survey methods by distributing questionnaires which are then processed with the SPSS 25 program. This research uses descriptive and explanatory analysis. The result obtained from the regression show that there is a positive and significant influence between Work Discipline and Motivation to Work Productivity. The research model of Work Discipline and Motivation can predict Work Productivity on production division employee of PT X which on Jl. Manggul Jaya, Bantagebang Bekasi, with a value of Fcount > Ftable (61,471> 3,10) and significance (0,000 < 0,05).
The Effect of Career Development and Work Discipline to Job Satisfaction of Programming Department Employees at PT. X Anti Purnamasari; Agung Wahyu Handaru; Widya Parimita
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 4 No. 2 (2021): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JDMB.04.2.7

Abstract

The purpose of this study was to determine the effect of Career Development and Work Discipline on the work of Programming employees at PT. X. The subject of this research is PT. X, which is one of the private TV stations in Indonesia and located in Jakarta. The population of this study was 116 people, and the sampling method used was saturated sampling, so the number of samples in this study was also 116 people. This research used the multiple linear regression analysis method in analyzing research data. The results showed that Career Development and Work Discipline had a significant positive effect on work, either separately or simultaneously. This implies that if there is an increase of career development and/or employees’ work discipline, the job satisfaction felt by employees will also increases.
Co-Authors Abdillah, Shalahudin Achmad, Ken Daniswara Adhitya Syahputra Aeni Agung AWS Waspodo, Agung Ahmad Miptahul Fadli Ajiningtyasasih, Natalia Amirah, Aisyah Anandra Monica Poetrie Andrian Haro Annisa Salsabila Anti Purnamasari Arenal Arenal Ariya, Sipta Ati Sumiati ATI SUMIATI, ATI Augustriandi Azzahra, Anindita Bahtar, Azlin Zanariah Baqi, Fikri Haikal Berlianto, Wawan Rudi Bintang Adi Putra Budi Priyono Budi Santoso Capestrano Dionisius, Ignatius Christian Wiradendi Christian Wiradendi Wolor Conoras, Sagita Noviyandini Daffa Zahran Hidayat Dalimunthe, Sholatia Danendra Daniswara Despinur Dara Destria Kurnianti Destyana Rahmah, Anggi Dewi Susita Dharmawan, Rio Diani, Rinny Dharma Dinar Agus Sara Dlis, Rizky Fazri Dwi Budi Santoso Eko Tama Putra Saratian Erfan Kurniawan Evi Permata Sari Lase Evi Permata Sari Lase, Evi Permata Sari Faiz Arkaan Attawab Fajar Taufik Putranto Farah Chalida Hanoum Filea Ananda Filea Ananda Gatot Nazir Ahmad Gera Dhea Guniyati Geraldina Aprilia Sanda Hamidah, Hamidah Hana Meilinda Helmi Adam Hendrian Hendrian, Hendrian Hermawan, Herman Herstanti, Ghassani I Gusti Ketut Agung Ulupui I Ketut R. Sudiarditha Ibrahim, Syufriadi Ika Febrilia Indra Pahala Inka Winarni Mufdhalifah Iryani, Novi Iskhak, Iskhak Jasmine Adinda Bawana Jatmiko Murdiono Jessica Tania Putri Juniarti, Yohana Yohana Kamil, Upik Sitti Aslia Karnia Lakamudi, Rahma Ken Daniswara Achmad Khoirunnisa, Dyani Kosasih, Fajar Gumilang Krissanya, Nofriska Kuntadi Adi Setyawan Kurniaty, Kurniaty Larasati, Dianty Latifah Khalisyah Ichwan Lisnawaty, Siska Maharani, Diva Mahfirah, Titis Fatarina Maulidya, Siti Mayar Soeryo Prayogo Miftachuljana Mochamad Rafli Adilah Septiyan Mohamad Rizan Mohammad Rizan, Mohammad Monica Poetrie, Anandra Mufida Ahmad, Alfi Mufidah, Chusnanik Muhammad Akbar Rausyan Fikri Muhammad Alvin Rahadiyansyah Muhammad Rizki Muna, Nailul Munara, Kasra Jaru Murtopo, Purno Mutiara Rizky Febriani Nadira Fasya Herliana Nara, Despinur Nugie Fathur Rahman Nurdin Hidayat Nurhidayah, Irma Nurrohmatuloh, Aan NURUL ANNISA Oki Rinaldi Olivia, Putri Sarah Osly Usman Ovi Levia Arista Ovi Pagita, Magdalena Prita Pangeran, Andi Pangesti Lestari, Surya Murni Prayuda, Wendi Hadi Puji Wahono Purwana E.S., Dedi Putri Rizki Ananda Putri, Jessica Tania Putrida, Asel Rahadiyansyah, Muhammad Alvin Rangga Putra Firdaus Ratna Anggraini Ratna Anggraini Ratna Tri Hari Safariningsih Rd. Tuty Sariwulan Rendy Ardiansyah Rian Hermawan Rida Prihatni Rifa Aulia Zahira Ristiani, Rista Rizky Fazri Dlis Rizky Ramadhiansyah Rohadatul Aisy Safariningsih, Ratna Tri Hari SALSABILA, ANNISA Salsabila, Khairunnisa Santika, Vireja Sari Lase, Evi Permata Scorita, Kurnia Budhy Setyo Ferry Wibowo Shandy Aditya Shandy Aditya, Shandy Shinutama, Betha Pramesthi Sholikhah, Sholikhah Sholikhah, Sholikhah Sidiq, Ihsan Dwirahman Sifa Apriliana Siti Khoiriyah Solikhah Solikhah Sopacua, Yanes Heykel Sri Indah Nikensari Sri Mulyati Suci Nurhidayah Suherdi Suhud , Usep Suparno Suparno Suprihatin, Erni Syafiah, Nida Hanan syahla Yulfiantie Hartono Syalsabila, Anis Toni Eka Putra Try Indah Wahyuni Tubagus Hkualizaman Umi Mardiyati Usep Suhud Utomo, Try Vivi Irma Safitri Wahda, Laysa Aneu Afrilla Wahono, Puji Waspodo, ag AWS Waspodo, Agung AWS Widagdo, Hasbi Widya Paramita Widya Parimita Widya Parimita, Widya Wolor , Christian Wiradendi Yulianto, Imam Dwi Yusuf Ardi Nugroho Zakaria, Adam Zauki, Imaduddin