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All Journal Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) YUME : Journal of Management Indonesia Accounting Journal Jurnal Akuntansi Indonesian Journal of Intellectual Publication (IJI Publication) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis JER Golden Ratio of Taxation Studies Vifada Journal of Education Vifada Management and Social Sciences E-JURNAL AKUNTANSI Indonesian Journal of Intellectual Publication (IJI Publication) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Accounting and Business Education
Muhamad Yamin Noch
Universitas Yapis Papua
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Physics Social Sciences Other

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Taxes and Sustainability: Integrating Financial and Ecological Aspects into Strategic Management Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.624

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Tax Study and Financial Performance in the Tourism Industry Post-Pandemic Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.625

Abstract

This study conducts a comprehensive literature review to investigate the intersection of taxation policies and financial performance in the tourism industry, particularly in the post-pandemic context. The research aims to examine the impact of the COVID-19 pandemic on tourism financial performance, assess the role of taxation policies in supporting tourism recovery, and identify implications for theory and practice. A systematic review methodology is employed, involving the identification, evaluation, and synthesis of relevant literature from academic databases and scholarly sources. The analysis reveals significant adverse impacts of the pandemic on tourism revenues, profitability, and employment, exacerbating existing vulnerabilities within the sector. Taxation policies emerge as critical instruments for mitigating economic downturns, fostering resilience, and promoting sustainable development in tourism-dependent communities. Key findings underscore the need for flexible and adaptive taxation policies that align with evolving industry dynamics and prioritize social equity, environmental sustainability, and destination competitiveness. Implications for policymakers, industry stakeholders, and destination managers are discussed, emphasizing the importance of collaborative governance, innovation, and stakeholder engagement in shaping a more resilient and inclusive tourism future. The study contributes to theoretical understanding and practical decision-making in the field, offering insights into the multifaceted relationship between taxation policies, financial performance, and destination development in the post-pandemic era.
Comparative Analysis of Tax System Effectiveness in Developed and Developing Countries Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.626

Abstract

This research delves into the comparative analysis of tax system effectiveness in developed and developing countries, aiming to provide valuable insights into the dynamics, challenges, and opportunities inherent in tax policy and administration across different contexts. Employing a qualitative approach, the study conducts a systematic review and analysis of relevant literature on tax system effectiveness, drawing from academic databases, journals, books, and government reports. The research identifies key dimensions of tax system effectiveness, including revenue adequacy, administrative efficiency, equity, simplicity, and transparency, and examines how these dimensions manifest differently in developed and developing countries. The analysis highlights disparities between developed and developing countries in achieving optimal performance across these dimensions, attributed to factors such as institutional frameworks, technological advancement, and economic structures. Additionally, the research investigates determinants of tax compliance behavior, emphasizing the role of tax morale, enforcement strategies, and social norms in influencing taxpayer compliance across different contexts. The study underscores the importance of context-specific approaches to addressing compliance challenges and achieving desired policy objectives. Furthermore, the research explores the comparative effectiveness of tax instruments, focusing on progressive income taxation and consumption taxes, and examines reform trajectories and policy implications based on tax reform experiences in select developing countries. Overall, the study contributes to a deeper understanding of tax system effectiveness and informs evidence-based policymaking and practice in both developed and developing countries.
Taxes and New Product Development: An Operational Management Perspective Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.627

Abstract

This study explores the intricate relationship between taxation policies and new product development (NPD) from an operational management perspective. The primary objective is to comprehensively analyze and interpret existing scholarly works to develop a nuanced understanding of how taxes influence firms' innovation behavior and performance throughout the NPD lifecycle. A qualitative research methodology is employed, involving defining the research scope, identifying relevant literature, data collection, analysis, and interpretation. Through a systematic literature review, key insights are synthesized, revealing the significant impact of tax incentives on firms' innovation activities. The findings highlight the role of tax incentives in stimulating R&D investments, fostering innovation, and enhancing firms' competitiveness in the marketplace. The study also identifies challenges such as regulatory uncertainties and global tax competition, which firms must navigate to effectively leverage tax incentives and drive sustainable growth. Overall, the research contributes to advancing theoretical understanding and managerial practice by shedding light on the complex relationship between taxes and NPD, offering valuable insights for policymakers, practitioners, and researchers alike.
Pengaruh Kompetensi, Penggunaan Teknologi Informasi, Komunikasi dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai Muhammad, Endang; Noch, Muhamad Yamin; Suratini, Suratini
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.895

Abstract

This research investigates the influence of competency, information technology usage, communication, and internal control system on employee performance within the Badan Pusat Statistik (BPS) of Papua Province. Using a quantitative approach, the study targets a population of 78 employees from BPS Papua Province. All employees were included in the study due to the population size being less than 100. Data collection involved primary data through Likert scale questionnaires. Statistical analyses included descriptive statistics, validity and reliability tests, classical assumption tests, and hypothesis testing through partial (t-test), simultaneous, and determination coefficient tests. The results indicate that competency, communication, and internal control system significantly affect employee performance, while information technology usage does not. Collectively, these variables demonstrate a significant impact on employee performance. Recommendations include continuous competency improvement through training, enhancing information technology infrastructure, fostering effective communication, and evaluating communication quality. Implementing these recommendations is expected to significantly enhance employee performance at BPS Papua Province, thereby contributing to organizational goals.
Pengaruh Pelatihan, Budaya Organsiasi dan Pengawasan Terhadap Kinerja Pegawai Numberi, George Mellis; Noch, Muhamad Yamin; Suratini, Suratini
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.896

Abstract

This study is associative research aimed at analyzing, identifying, and explaining the influence of training, organizational culture, and supervision on civil servants' (ASN) performance in the General Bureau and Protocol of the Regional Secretary (SEKDA) of Papua Province. The data used in this study consisted of 69 respondents out of a total population of 276 civil servants, using the Simple Random Sampling probability sampling technique. The primary data source for this research was obtained by distributing questionnaires to all respondents. The statistical method used to test the hypotheses was multiple linear regression analysis using SPSS. Based on the results of partial and simultaneous testing, it was found that training, organizational culture, and supervision significantly influence the performance of civil servants in the General Bureau and Protocol of the SEKDA of Papua Province. This study not only highlights the dynamics within the General Bureau and Protocol of the SEKDA of Papua Province but also provides a deeper understanding of the factors influencing the performance of civil servants.
Pengaruh Motivasi Intrinsik, Motivasi Ekstrinsik dan Lingkungan Kerja Terhadap Kinerja Pegawai Ismail, Hamid; Noch, Muhamad Yamin; Mustajab, Duta
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.897

Abstract

This study is associative research aimed at analyzing, identifying, and explaining the influence of Intrinsic Motivation, Extrinsic Motivation, and Work Environment on the Performance of Employees of the Financial and Asset Management Agency of Papua Province. The data in this research comprised 60 respondents out of a total population of 148 civil servants, representing 40.54%, determined through the Slovin sampling method with Simple Random Sampling as the probability sampling technique. The primary data source for this study was obtained by distributing questionnaires to all respondents. The statistical method employed to test hypotheses was multiple linear regression analysis using SPSS. Based on both partial and simultaneous testing results, it was found that intrinsic motivation, extrinsic motivation, and work environment significantly influence employee performance in the Financial and Asset Management Agency of Papua Province. This study highlights the dynamics within the Financial and Asset Management Agency of Papua Province and provides a deeper understanding of the factors influencing employee performance.
Pengaruh Budaya Organisasi, Gaya Kepemimpinan dan Disiplin kerja Terhadap Kinerja Pegawai Saputro, Ardiyanto Kusoma; Noch, Muhamad Yamin; Mustajab, Duta
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i4.899

Abstract

This study examines the impact of organizational culture, leadership style, and work discipline on the performance of employees at the Secretariat of Puncak Jaya Regency in Central Papua. The study population comprises 176 employees within the Secretariat. Employing a quantitative descriptive approach, the research aims to delve into the interrelationships among Organizational Culture, Leadership Style, Work Discipline, and Employee Performance at the Secretariat of Puncak Jaya Regency. Using probability sampling, 35% of the total population was sampled, resulting in 62 respondents participating. The primary data source for this research is data obtained from distributing questionnaires to all respondents. The statistical method used to test the hypothesis is multiple linear regression analysis with the help of SPSS. The findings of the research reveal significant impacts. Organizational culture significantly influences the performance of employees at the Secretariat of Puncak Jaya Regency; likewise, leadership style and work discipline significantly affect employee performance. Moreover, when analyzed collectively, organizational culture, leadership style, and work discipline significantly influence employee performance. This study sheds light on the dynamics within the Secretariat of Puncak Jaya Regency and contributes to a nuanced understanding of the factors influencing employee performance.
Peran Kepuasan Kerja Dalam Memediasi Hubungan Antara Pemanfaatan Teknologi Informasi Computing (Google Drive) Terhadap Kinerja Pegawai Pada Kantor Pelayanan Front Office DPMPTSP Provinsi Papua Tandi, Alfrida; M, Mansur; Noch, Muhamad Yamin; Sawir, Muhammad
The Journal of Business and Management Research Vol 5 No 1 (2022): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v5i1.170

Abstract

Tesis ini bertujuan untuk mengetahui Pemanfaatan teknologi informasi computing (google drive) terhadap kinerja pelayanan, kepuasan kerja, dan Kepuasan Kerja Terhadap kinerja pelayanan, serta pemanfaatan teknologi informasi computing (google drive) terhadap kinerja pelayanan DPMPTSP Provinsi Papua melalui kepuasan kerja. Penelitian ini adalah penelitian penjelasan (explanatory research). Format eksplanasi dimaksud untuk mengambarkan suatu generalisasi atau menjelaskan hubungan satu variable dengan variabel yang lain. Penelitian penjelasan (explanative reseach) tidak melakukan pengamatan (bersifat non eksperimental), melainkan hanya menjelaskan hubungan kausal diantara variabel- variable melalui pengujian hipotesis tanpa pemberian perlakuan. Pendekatan penelitian digunakan pendekatan kuantitatif, dengan data yang dibutuhkan berupa jawaban responden yang pada dasarkan merupakan data kualitatif, dengan menjelaskan masing-masing variabel dengan penjabaran indikator-indikator sebagai penilaian dari responden. Populasi dalam penelitian ini adalah Aparatur Negara (ASN) pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi Papua sebanyak 53 pegawai. Dalam penelitian ini semua unsur populasi pada objek penelitian di jadikan sebagai sampel dengan menggunakan teknik total sampling atau sampel jenuh. Temuan membuktikan bahwa: 1). Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kepuasan Kerja pada DPMPTSP Provinsi Papua., 2). Kepuasan Kerja berpengaruh positif dan signifikan terhadap kinerja pegawai DPMPTSP Provinsi Papua, 3). Pemanfaatan Teknologi Informasi berpengaruh positif namun tidak signifikan terhadap kinerja pegawai DPMPTSP Provinsi Papua, 4). Pemanfaatan Teknologi Informasi secara tidak langsung berpengaruh terhadap kinerja pegawai melalui kepuasan kerja DPMPTSP Provinsi Papua..
Navigating Uncertainty: International Accounting and Financial Reporting Amid Geopolitical Conflict Noch, Muhamad Yamin
Advances: Jurnal Ekonomi & Bisnis Vol. 2 No. 1 (2024): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v2i1.170

Abstract

This research investigates the intersection of geopolitical conflict and international accounting and financial reporting practices, aiming to understand the challenges faced by organizations and the adaptive strategies employed to navigate uncertainty effectively. Employing a qualitative research methodology, the study conducts a comprehensive literature review and analysis to explore the nuanced complexities within the research domain. The findings underscore multifaceted challenges posed by geopolitical tensions, particularly in corporate governance and financial market dynamics. Organizations, especially multinational corporations (MNCs), encounter heightened regulatory scrutiny, stakeholder distrust, and market volatility amidst geopolitical uncertainties. To address these challenges, organizations adopt adaptive governance structures, enhance stakeholder engagement, leverage technological innovations, and embrace collaborative initiatives to foster transparency and resilience in financial reporting practices. The study highlights the pivotal role of stakeholder engagement, technological innovations, and regulatory initiatives in promoting transparency and accountability amidst geopolitical turbulence. By bridging the gap between theory and practice, this research contributes to advancing knowledge and informing policy discussions on managing geopolitical risks in financial reporting. The findings emphasize the importance of continued research efforts to deepen understanding and address emerging challenges in navigating uncertainty amidst geopolitical conflict.
Co-Authors Abdul Rasyid Akbar, Mohammad Aldrin Alam, Sitti Nur Aldri Frinaldi Ali, Iqbal M Aris Andarias Patiran Andri Irawan Andri Irawan Andriani Alimin Anhar Pratama Arry Pongtiku Azizul Kholis Bonsapia, Melyanus Duta Mustajab Duta Mustajab Eduard Yohannis Tamaela Entar Sutisman Entis Sutisna Entis Sutisna Hamid Ismail Harry A. Tuhumury Hijrah, Lailatul Ikhsan, Arfan Indra Perangin-Angin Iqbal M Aris Ali Jufri, Muhamad Taher Juliyanti Sidik Tjan Kartim Kartim Kartim Kartim Kartim Kartim Kartim Kartim, Kartim Manginte, Shofia Y. Mansur M Marani, Yohanis Marcellino Willyan Lasano Meilaty Finthariasari Melyanus Bonsapia Melyanus Bonsapia Minus Enembe Mohamad Ridwan Rumasukun Mohamad Ridwan Rumasukun Mohammad Ridwan Rumasukun Muhamad Aldi Muhamad Aldrin Akbar Muhammad Amin Muhammad Ikbal Muhammad Ridwan Rumasukun Muhammad Sawir Muhammad, Endang Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Mustajab, Duta Muthmainnah, Muthmainnah Ngatemin - Numberi, George Mellis Nur Faradila Putri Nur Fitriani Nugrohowati Nurlaela Nurlaela Patiran, Andarias Paulus K. Allo Layuk Rasna Rasyid, Abdul Ridwan Rumasukun Ronald Sinyo Noriwary Saling, Saling Saputro, Ardiyanto Kusoma Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetyaningrum Septyana Septyana Shofia Y. Manginte Siti Fatimah Situmorang, Jaqueline Ruth Davischa Sjamsiar Husen Sumartono, Sumartono Suratini, Suratini Surijadi, Herman Tammubua, Milcha Handayani Tandi, Alfrida Tatiana, Novila Dein Thodimus Sitokdana Tuhumury, Harry Victor Pattiasina Victor Pattiasina Wance, Putri Dahlia Willyan Lasano, Marcellino Winda, Winda Yana Ermawati Yaya Sonjaya Yohanes Cores Seralurin Yohanes Cores Seralurin Yohanis Marani Zakaria Zakaria Zakaria, Zakaria