Claim Missing Document
Check
Articles

Efisiensi Realisasi Anggaran Belanja Pada Badan Kesatuan Bangsa dan Politik Provinsi DKI Jakarta Nawal El Syahera Ezza; Herwan Abdul Muhyi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.733

Abstract

Penelitian ini bertujuan untuk menganalisis efisiensi realisasi anggaran belanja pada Badan Kesatuan Bangsa dan Politik (Bakesbangpol) Provinsi DKI Jakarta. Melalui pendekatan campuran, penelitian ini menggabungkan metode kuantitatif dan kualitatif untuk menghitung rasio efisiensi anggaran dan menggali faktor-faktor yang memengaruhi efisiensi tersebut. Hasil penelitian menunjukkan bahwa realisasi anggaran Bakesbangpol Provinsi DKI Jakarta selama periode 2018-2023 berada pada kategori efisien, dengan sebagian besar anggaran berhasil terserap dengan optimal untuk mencapai target kinerja, seperti Indeks Demokrasi. Faktor-faktor yang berperan dalam efisiensi anggaran meliputi kualitas sumber daya manusia, pengelolaan keuangan yang transparan, sarana dan prasarana yang memadai, serta organisasi yang terstruktur dengan baik. Namun, tantangan yang dihadapi antara lain keterlambatan pencairan dana dan perubahan metodologi perhitungan indikator kinerja. Penelitian ini memberikan kontribusi pada teori dan praktik pengelolaan anggaran publik dengan memberikan rekomendasi untuk perbaikan berkelanjutan dalam pengelolaan anggaran di masa depan.
Pengaruh Sosialisasi Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak: Studi Kasus di Kantor Pelayanan Pajak Madya Bandung Mutia Rianti Fauziah; Herwan Abdul Muhyi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.970

Abstract

Dalam menjaga dan mempertahankan kinerja penerimaan di sektor perpajakan ke depan, diperlukan berbagai langkah strategis, salah satunya dengan terus mempertahankan dan mendorong peningkatan kepatuhan wajib pajak. Penelitian ini memiliki tujuan untuk membuktikan, mengetahui, serta memahami pengaruh sosialisasi pajak dan kualitas pelayanan terhadap kepatuhan wajib pajak yang terdaftar di KPP Madya Bandung. Metode kuantitatif digunakan dalam penelitian ini, dengan populasi yang mencakup wajib pajak yang terdaftar di KPP Madya Bandung yang terdata pada tahun 2024. Penelitian ini melibatkan 100 responden yang terdiri dari wajib pajak badan maupun orang pribadi sebagai sampel. Teknik pengambilan sampel dilakukan secara acak dengan menggunakan metode simple random sampling. Data dalam penelitian ini bersumber dari data primer yang diperoleh melalui survei menggunakan kuesioner. Hasil kuesioner diolah menggunakan Program Software IBM SPSS Statistic 25 dan didapatkan temuan yang mengindikasi bahwa sosialisasi pajak dan kualitas pelayanan secara parsial juga simultan memiliki pengaruh signifikan dan positif terhadap kepatuhan wajib pajak baik badan ataupun orang pribadi yang terdaftar di KPP Madya Bandung. Penelitian ini dapat berkontribusi sebagai masukan positif untuk berbagai pihak dan upaya mempertahankan serta lebih meningkatkan pendapatan pajak.
State of the Art Competitive Advantage at Indonesia Harry Fauzan Muhamad Taufiq; Herwan Abdul Muhyi; Pratami Wulan Tresna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5605

Abstract

Everything a company does exceptionally well compared to its competitors is its competitive advantage, which is essential for its survival. Competitive advantage is one of the key factors that determine the success of a company and a country's economy. In Indonesia itself, competition is prevalent in every industry, encompassing Small and Medium Enterprises (SMEs) and the tourism industry, the above also necessitates the presence of skilled employees at different levels, in addition to technical staff. This article aims to assist researchers in developing a theoretical framework and guiding newcomers in competitive advantage research by providing recommendations on relevant journals and authors to reference when exploring this subject. The study uses the Scopus database to analyze annual research, publication trends, and the most cited documents, as well as to conduct bibliometric analysis. This includes examining grouped research topic trends, publication trends of discussed topics, and researching topics that are still not widely discussed.
Pengaruh Islamic Marketing Mix Pada Layanan Digital Onboarding Terhadap Keputusan Menabung di Bank BJB Syariah Jawa Barat Muhammad Fajrin Ramadyanda; Erna Maulina; Herwan Abdul Muhyi
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.4140

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh bauran pemasaran Islam terhadap keputusan menabung di Bank BJB Syariah, khususnya melalui layanan Digital Onboarding. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi berganda, melibatkan 123 responden yang membuka tabungan melalui layanan tersebut. Hasil penelitian menunjukkan bahwa variabel price, promotion, people, dan process memiliki pengaruh signifikan terhadap keputusan menabung, sedangkan variabel product, place, physical evidence, promise, dan patience tidak berpengaruh signifikan secara individu. Secara keseluruhan, seluruh variabel memberikan kontribusi sebesar 76,2% terhadap keputusan menabung, menegaskan pentingnya strategi pemasaran syariah dalam menarik dan mempertahankan nasabah. Rekomendasi untuk Bank BJB Syariah mencakup inovasi layanan, transparansi biaya, program loyalitas, dan peningkatan aksesibilitas layanan digital.
Pengaruh Employability Skills Terhadap Pengembangan Adaptabilitas Karier (Studi pada Alumni Indonesian International Student Mobility Awards di Universitas Padjadjaran) Alfredo Setiawan; Herwan Abdul Muhyi; Raden Marsha Aulia Hakim
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.4219

Abstract

Meningkatkan employability skills menjadi kunci dari pengembangan adaptabilitas karier di dunia kerja. Penelitian ini bertujuan untuk mengetahui pengaruh employability skills terhadap adaptabilitas karier pada individu alumni IISMA di Universitas Padjadjaran yang sudah bekerja. Populasi dalam penelitian ini adalah seluruh alumni penerima beasiswa IISMA di Universitas Padjadjaran yang sudah bekerja dan sudah menyelesaikan program IISMA. Teknik  pengambilan  sampel  dalam  penelitian  ini  adalah  teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 68 responden. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif-verifikatif. Teknik analisis data dilakukan dengan menggunakan software SPSS dan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa employability skills mempengaruhi adaptabilitas karier sebesar 67,7% , sedangkan sisanya sebesar 32,3% dipengaruhi oleh faktor lain. Dari penelitian ini terbukti bahwa mahasiswa Universitas Padjadjaran yang memiliki pengalaman studi di luar negeri dinilai lebih adaptif terhadap dunia kerja yang sesungguhnya.
ANALISIS PERFORMANCE MANAGEMENT KARYAWAN HOTEL THE JAYAKARTA SUITES BANDUNG Trivera, Cheryl; Muhyi, Herwan Abdul; Tresna, Pratami Wulan
Jurnal Education and Development Vol 14 No 1 (2026): Vol 14 No 1 Januari 2026
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v14i1.7559

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan manajemen kinerja karyawan di Hotel The Jayakarta Suite Bandung dengan mengacu pada lima tahap dalam siklus manajemen kinerja menurut Aguinis (2019), yaitu prerequisites, performance planning, performance execution, performance assessment, dan performance review. Metode yang digunakan adalah kualitatif dengan pendekatan deskriptif, melalui teknik wawancara mendalam, observasi, dan dokumentasi. Informan dalam penelitian ini terdiri dari Head of Human Resources Department, Head of Department dari dua departemen, Training Coordinator, serta beberapa karyawan pelaksana. Hasil penelitian menunjukkan bahwa praktik manajemen kinerja telah berjalan cukup baik dan mencerminkan tahapan yang dijelaskan oleh Aguinis (2019), seperti adanya pembagian job description yang jelas, pelatihan berkala, evaluasi berbasis core value perusahaan, serta komunikasi umpan balik dua arah. Namun demikian, ditemukan bahwa pemahaman sebagian karyawan terhadap konsep dan tujuan manajemen kinerja belum merata. Kondisi ini menunjukkan bahwa meskipun praktik manajemen kinerja sudah mengarah sesuai teori, diperlukan peningkatan komunikasi internal dan sosialisasi sistem secara menyeluruh agar seluruh karyawan memiliki pemahaman yang sama. Dengan demikian, penerapan manajemen kinerja di Hotel The Jayakarta Suite Bandung dapat terus dikembangkan untuk mendukung peningkatan kinerja individu dan pencapaian tujuan strategis organisasi, sebagaimana ditegaskan dalam kerangka teoritis Aguinis.
The Effect Of Time Management And Work-Life Balance On Job Satisfaction Fathya Kamila Putri; Sam’un Jasa Raharja; Herwan Abdul Muhyi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7682

Abstract

The study's title is "The Effect of Time Management and Work-Life Balance on Job Satisfaction". The goal of this research is to determine and comprehend how Time Management and Work-Life Balance affect Job Satisfaction among Generation Z Employees at PT.X. This study employed a quantitative technique. Data was gathered via surveys, literature reviews, and informal interviews. This study's population consisted of Gen Z employees of PT X, who are between the ages of 20 and 27. The research's sample was obtained by a saturation sampling approach, which meant that all populations in the study were utilized as samples. The study included 85 participants as samples. The findings of this study show that Generation Z employees at PT.X had a positive response to time management, that respondents had a positive response to work-life balance, and that time management and work-life balance had a significant effect on satisfaction. This demonstrates how time management and work-life balance are interconnected.
Ethics and Leadership: Examining the Roles of Honesty and Integrity Muhammad Nabil Aditama; Ratih Purbasari; Sam'un Jaja Raharja; Herwan Abdul Muhyi
Jurnal Manajemen Sains dan Organisasi Vol. 6 No. 1 (2025): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v6i1.18138

Abstract

Objective – This literature review aims to examine the importance of honesty and integrity in the practice and theories of leadership, and how both are fundamentally attached to the concept itself, particularly to the types of leadership that are characterized by the presence of ethics.Design/Methodology/Approach – It is written to elaborate the existing literatures on this very topic in a systematic manner and to examine them thematically, creating an organized discussions on how the understanding of the correlation of those two qualities with leadership developed.Findings – This paper elaborates on the very definition of leadership; how different perspectives may define the concept differently and how it shapes the practice of leadership itself. It highlights the gaps in previous theorization of transformational leadership and how it does not place heavy emphasis on moral values such as honesty and integrity. Furthermore, it explains the various perspectives on honesty and integrity and their connection to leadership, how the two qualities shape both the leader as the moral agent and the people or the organization as the extension of the given leader.Implications – Integrity and Honesty are indeed fundamental to leadership and its overall practice and theorization.
ECOPRENEURSHIP IN ASIA: A BIBLIOMETRIC ANALYSIS OF SUSTAINABLE INNOVATION RESEARCH TRENDS Muhyi, Herwan Abdul; Sukmadewi, Rani; Chan, Arianis; Rivani, Rivani; Kahfi, Arbi Abdul
Sosiohumaniora Vol 27, No 2 (2025): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v27i2.67798

Abstract

The accelerating environmental crisis has driven the emergence of Ecopreneurship as a transformative approach that integrates business innovation with environmental responsibility and social sustainability. Asia, as the world’s fastest-growing economic region, faces critical environmental challenges while simultaneously fostering a new generation of sustainable entrepreneurs. This study aims to map scientific research trends and identify future directions in Ecopreneurship studies in Asian countries through a bibliometric analysis based on the Scopus database, covering the period from 2002 to August 2025. Using the PRISMA method for systematic screening, 561 articles were analyzed and visualized using VOSviewer to identify thematic clusters, publication trends, and research collaborations. The results reveal a significant surge in publications since 2014, coinciding with the implementation of the Sustainable Development Goals (SDGs) and the Paris Agreement. China and India dominate publication output, followed by Malaysia and Indonesia, reflecting Southeast Asia’s growing academic engagement in sustainable entrepreneurship. Seven major keyword clusters were identified, spanning individual-level factors (e.g., motivation, self-efficacy), organizational strategies (e.g., green innovation, sustainability orientation), and macro-level issues (e.g., policy, social entrepreneurship). The findings indicate that Ecopreneurship research in Asia is increasingly multidisciplinary, incorporating digital technologies such as artificial intelligence (AI) and the Internet of Things (IoT) to advance the green economy. This study contributes by providing a comprehensive overview of research evolution, identifying key gaps, and outlining future research directions. In particular, it highlights the need for deeper investigation into digital integration, policy frameworks, and multi-level interactions among individual, organizational, and ecosystem factors to strengthen sustainable entrepreneurship in Asia.
Optimizing Customer Loyalty Strategy Through Service Quality and Word of Mouth Promotion (Case Study on Sri Dewi Kencana Garment in Tangerang Regency) Anastasia Calista; Herwan Abdul Muhyi; Healthy Nirmalasari
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): 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.v5i11.1534

Abstract

In the highly competitive SME landscape, maintaining customer loyalty is crucial for sustaining business growth and financial stability. This study investigates the influence of service quality and word-of-mouth (WOM) marketing on customer loyalty at Sri Dewi Kencana Garment in Tangerang Regency, Indonesia. The company experienced a 38.8% decline in repeat orders from 2023 to 2024, highlighting critical issues in service delivery and marketing strategies. The research aims to analyse the direct effect of service quality on customer loyalty, examine the impact of service quality on WOM marketing, evaluate the influence of WOM on loyalty, and explore the indirect effect of service quality on loyalty mediated by WOM. A sequential explanatory mixed-methods design was employed. Quantitative data were collected via structured questionnaires from 30 repeat customers and analysed using path analysis, whilst qualitative data from open-ended questionnaires and in-depth interviews provided contextual insights. Results show that service quality significantly affects customer loyalty both directly (? = 0.529; p = 0.002) and indirectly through WOM marketing (indirect effect = 0.404). Service quality also strongly influences WOM (? = 0.917; p = 0.000), and WOM positively impacts loyalty (? = 0.441; p = 0.007). Strategic analysis using SWOT and QSPM identified key priorities: professional image enhancement, standardised service SOPs, and structured WOM deployment. The study concludes that improving service quality and effectively leveraging WOM are critical for sustaining customer loyalty, offering actionable guidance for SMEs in similar contexts.