Garuda - Garba Rujukan Digital

Hubungan antara Intrinsic Religiousness, Attitude toward Digital Piracy, dan Intention to Commit Digital Piracy Ari Irawan
Jurnal Ilmu Manajemen Vol 8 No 3 (2020)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

This study aims to (1) find out the effect of Intrinsic Religiousness on Attitude toward Digital Piracy (2) find out the effect of Intrinsic Religiousness on Intention to Commit Digital Piracy (3) find out the effect of Attitude toward Digital Piracy on Intention to Commit Digital PiracyThe type of research used is associative with a quantitative approach. The population in this study were 2013-2018 students of Universitas Brawijaya who using Microsoft Office and worship in mosques on the main campus of Universitas Brawijaya. The sample used in this study was 115 respondents taken by using purposive sampling and data collection methods using questionnaires. Data analysis used is descriptive statistical analysis and path analysis (path analysis). The data in this study were processed using SPSS. The results of this research show that Intrinsic Religiousness (x) has a significant on Attitude toward Digital Piracy (z) and Intention to Commit Digital Piracy (y), moreover Attitude toward Digital Piracy (z) have a significant effect on Intention to Commit Digital Piracy (y).

What Drives Enforced Compliance? Insights from the Extended Slippery Slope Model among Value Added Taxpayers Rosalita Rachma Agusti; Brillyanes Sanawiri; Ari Irawan
MIX: JURNAL ILMIAH MANAJEMEN Vol 16, No 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.014

Objectives: This study examines the interrelationships among coercive power, implicit trust, antagonistic climate, and enforced tax compliance within the theoretical framework of the Extended Slippery Slope Framework.Methodology: Utilizing a quantitative research design, data were collected from 359 Value Added Taxpayers in East Java, Indonesia. The analysis focuses on how taxpayer perceptions of institutional authority influence their compliance behavior.Finding: Empirical results reveal that coercive power significantly exacerbates the emergence of an antagonistic climate, whereas implicit trust exerts a mitigating effect. Furthermore, an antagonistic climate is positively associated with enforced compliance, indicating that taxpayer adherence in such contexts is driven more by perceived institutional pressure than by intrinsic moral obligation. Mediation analysis further substantiates the role of antagonistic climate as a significant intermediary in the relationships between coercive power and enforced compliance, as well as between implicit trust and enforced compliance.Conclusion: These findings contribute to the growing body of behavioral tax literature by highlighting the psychological mechanisms that underpin compliance behavior. The results advocate for a dual-strategy approach in tax administration that integrates both enforcement mechanisms and trust-enhancing interventions to foster sustainable tax compliance over the long term.

When Services Fail: Mapping Consumer Protection and Ethical Vulnerability Through Bibliographic Coupling and Co-Word Analysis Ari Irawan; Taufiq Ismail; April Kim Lalisan
International Journal of Educational Administration, Management, and Leadership Volume 7, Number 1, May 2026
Publisher : Har Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51629/ijeamal.v7i1.342

In an era where service breakdowns are increasingly visible and digitally amplified, understanding how firms manage consumer protection, ethical risk, and post-failure recovery has become a critical area of inquiry. Service failures threaten customer trust and satisfaction and expose systemic vulnerabilities in ethical service delivery and complaint resolution. This study aims to map the intellectual and conceptual landscape of research at the intersection of service failure, consumer protection, and ethical vulnerability. Using a data-driven bibliometric approach, it seeks to identify thematic clusters, evolving discourse patterns, and knowledge gaps. A bibliometric analysis was conducted on 677 peer-reviewed journal articles from the Scopus database, published between 2005 and 2025. Two complementary techniques were employed: (1) bibliographic coupling, to identify intellectual linkages among recent publications, and (2) co-word analysis, to map the conceptual structure of recurring themes. The dataset was processed and visualized using VOSviewer software. The bibliographic coupling analysis revealed five thematic clusters, ranging from emotional and tangible strategies in service recovery to customer retaliation and systemic value co-creation/destruction. Co-word analysis identified four thematic clusters: (1) service failure and social media-driven recovery strategies, (2) justice and emotional mechanisms of satisfaction and loyalty, (3) trust, human-centered design, and decision-making in digital service environments, and (4) complaint behavior and service quality in post-recovery evaluation. Across both analyses, concepts such as fairness, emotional regulation, trust, and digital transparency emerged as central constructs linking service ethics with customer experience. The findings reveal a paradigmatic shift in service recovery scholarship from isolated transactional models to emotionally intelligent, culturally contextualized, and digitally networked frameworks. Service failure is increasingly understood as an operational breakdown and an ethical flashpoint, implicating fairness, transparency, and consumer dignity. The study offers a structured knowledge map for future research and managerial innovation at the nexus of ethics, service design, and consumer protection.

What Drives Enforced Compliance? Insights from the Extended Slippery Slope Model among Value Added Taxpayers Rosalita Rachma Agusti; Brillyanes Sanawiri; Ari Irawan
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.014

Objectives: This study examines the interrelationships among coercive power, implicit trust, antagonistic climate, and enforced tax compliance within the theoretical framework of the Extended Slippery Slope Framework.Methodology: Utilizing a quantitative research design, data were collected from 359 Value Added Taxpayers in East Java, Indonesia. The analysis focuses on how taxpayer perceptions of institutional authority influence their compliance behavior.Finding: Empirical results reveal that coercive power significantly exacerbates the emergence of an antagonistic climate, whereas implicit trust exerts a mitigating effect. Furthermore, an antagonistic climate is positively associated with enforced compliance, indicating that taxpayer adherence in such contexts is driven more by perceived institutional pressure than by intrinsic moral obligation. Mediation analysis further substantiates the role of antagonistic climate as a significant intermediary in the relationships between coercive power and enforced compliance, as well as between implicit trust and enforced compliance.Conclusion: These findings contribute to the growing body of behavioral tax literature by highlighting the psychological mechanisms that underpin compliance behavior. The results advocate for a dual-strategy approach in tax administration that integrates both enforcement mechanisms and trust-enhancing interventions to foster sustainable tax compliance over the long term.

Where Theory Meets Necessity: A Scientometric Review of Necessary Condition Analysis Applications Ari Irawan; Taufiq Ismail
PINISI Discretion Review Volume 9, Issue 2, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i2.88116

Necessary Condition Analysis (NCA) is gaining traction as a robust methodological approach for identifying the essential conditions required for a particular outcome to occur. While its use spans domains such as psychology, management, and tourism, systematic reviews remain limited, particularly those employing scientometric methods to map the intellectual structure of NCA applications. This review addresses that gap by analyzing the evolving landscape of NCA research across disciplines through a systematic bibliometric approach. Using data retrieved from the Web of Science Core Collection on January 6, 2026, the study analyzed 364 SSCI-indexed journal articles. Two bibliometric techniques were employed: bibliographic coupling to identify current and emerging thematic clusters, and co-word analysis to explore prospective research directions. Data visualization and network mapping were conducted using VOSviewer 1.6.20. Three key thematic clusters emerged in both analyses: digital consumer research, psychological conditions, and tourism and hospitality studies. Major trends revealed the integration of NCA with methods such as PLS-SEM and fsQCA, and its role in identifying non-compensatory conditions in innovation, adoption, and behavioral outcomes. The findings highlight the value of NCA in theory building and methodological advancement, offering unique insights into must-have conditions across fields and enhancing decision-making and research precision. Future research should pursue interdisciplinary integration, mixed-methods applications, and geographic diversification.

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