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All Journal Tadbiruna: Jurnal Manajemen Pendidikan Islam Economics Development Analysis Journal JEKOS (Jurnal Ekonomi dan Sosial)
Euis Nessia Fitri
Universitas Pamulang
Religion Economics, Econometrics & Finance Education

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Does Vertical Educational Mismatch Hinder Economic Growth?: Evidence from Indonesia Dani Rahman Hakim; Euis Nessia Fitri
Economics Development Analysis Journal Vol. 14 No. 3 (2025): Economics Development Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v14i3.22423

Abstract

Most studies have examined the effects of overeducation and undereducation on individual wages; however, only a few scholars have investigated the impact of this vertical educational mismatch on economic growth. Therefore, this study attempts to enter this area of analysis. The effect of overeducation and undereducation on economic growth was examined using panel data from 33 provinces in Indonesia between 2012 and 2022. Using the System Generalized Method of Moments (Sys-GMM) estimator, this study found empirical evidence that overeducation reduces economic growth. This implies that even if overeducation yields a positive return on individual wages, it remains detrimental at an aggregate level. The negative effect of overeducation on economic growth suggests that overeducation is a form of human capital and external education inefficiency. Thus, it needs to be addressed seriously by the Indonesian government. On the other hand, this study found no evidence that undereducation has an impact on Indonesia's economic growth.
PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE: TAX AVOIDANCE Rafi Ahmad; Euis Nessia Fitri
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This research aims to analyze and determine the influence of earnings management and transfer pricing on tax avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The method used in this study is a quantitative approach, utilizing secondary data from the financial statements of primary consumer goods sector companies listed on the IDX for the period 2018-2023. The research sample was selected using purposive sampling method, resulting in 21 companies that met the selection criteria. The results of the study indicate that the earnings management variable has a positive effect on tax avoidance, while transfer pricing has a positive effect on tax avoidance. These findings suggest that earnings management can reduce the tax avoidance efforts made by companies. This may be due to the fact that companies engaging in earnings management tend to be more transparent in their financial reports, thereby reducing the likelihood of tax avoidance. On the other hand, transfer pricing has been proven to have a positive influence on tax avoidance. This indicates that companies using transfer pricing strategies tend to be more active in seeking ways to reduce their tax liabilities. Transfer pricing is often used to shift income to jurisdictions with lower taxes, thereby increasing the potential for tax avoidance Keywords: Earnings Management, Transfer Pricing, and Tax Avoidance.
DRIVING ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) IN HIGHER EDUCATION: THE ROLE OF SUPERVISORY SUPPORT, PERCEIVED ORGANIZATIONAL SUPPORT AND RELIGIOSITY Euis Nessia Fitri; Soewarto Hardhienata; Griet Helena Laihad
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 5 No 2 (2026): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v5i2.2536

Abstract

This study aims to analyse the influence of supervisory support and perceived organisational support (POS) on organisational citizenship behaviour (OCB), considering religiosity as a mediating variable among private vocational school teachers in Greater Tangerang. This study is important because teachers' organisational citizenship behaviour plays a role in improving school effectiveness, but the mechanisms of its formation in value-based professions such as teaching are not yet fully understood. The research uses a quantitative approach with an explanatory design. Data were collected from 217 teachers selected through proportionate stratified random sampling from a population of 476 private vocational school teachers. Data analysis was performed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 through evaluation of the measurement model and structural model, including validity, reliability, coefficient of determination (R²), effect size (f²), predictive relevance (Q²), and mediation tests using bootstrapping. The results showed that supervisory support had a positive and significant effect on teacher religiosity, indicating that supportive leadership could strengthen spiritual values in the work environment. However, SS and POS did not have a significant effect on OCB, and the religiosity variable was not proven to significantly affect OCB. Furthermore, religiosity did not mediate the relationship between organisational support and OCB. These findings indicate that
Co-Authors Dani Rahman Hakim, Dani Rahman Griet Helena Laihad Rafi Ahmad Soewarto Hardhienata