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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Syntax Transformation jurnal syntax admiration ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Business and Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal Economic Management and Business Kriez Academy KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fitriana Fitriana
Fakultas Ekonomi, University YPKP Sangga Buana Bandung
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THE INFLUENCE OF SIMRS IMPLEMENTATION AND WORK MOTIVATION ON WORK PRODUCTIVITY MEDIATED BY EMPLOYEE PERFORMANCE AT PULANG PISAU REGIONAL GENERAL HOSPITAL, CENTRAL KALIMANTAN Ruriyansi; Farida Yuliaty; Taufan Nugroho; Kosasih; Vip Paramarta; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4353

Abstract

Hospital Management Information System (SIMRS) and to reinforce work motivation in order to enhance organizational productivity through employee performance at Pulang Pisau General Hospital. The primary objective is to examine the influence of SIMRS implementation and work motivation on work productivity, with employee performance serving as a mediating variable. Employing a descriptive and verificative method with a quantitative approach, data were collected through questionnaires and observations, and subsequently analyzed using path analysis. The results indicate that SIMRS implementation, work motivation, employee performance, and work productivity are generally categorized as satisfactory. Both individually and collectively, SIMRS implementation and work motivation exert a positive and significant effect on employee performance. Furthermore, employee performance demonstrates a positive and significant influence on work productivity. SIMRS implementation exerts a direct, positive, and significant effect on productivity, while the direct effect of work motivation on productivity, although positive, is statistically insignificant. However, both SIMRS implementation and work motivation exert significant indirect effects on productivity through employee performance. Overall, the findings underscore that enhancing work productivity within hospital organizations is highly contingent upon the effectiveness of well-managed information systems, the consistency of work motivation, and the professionalism of employee performance. The integration of these three factors establishes a conducive work environment that supports organizational achievement and advances the quality of healthcare services.
Analisis Literature Review Tentang Tax Avoidance Berdasarkan Artikel Terindeks Scopus Helmi Budhi Astuti; Fitriana Fitriana; Rachmat Agus Santoso
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5971

Abstract

This study focuses on the influence of Environmental, Social, and Governance (ESG) disclosure and firm size on the performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2024. The background of this research is driven by the increasing attention to social responsibility and environmental impacts faced by companies, especially in the energy sector. The main objective of this research is to analyze how ESG disclosures and firm size affect performance, measured using Tobin's Q ratio. The method used is panel data regression analysis with 96 observations from 24 companies, utilizing Eviews 12 software. The data utilized in this study are the annual reports and sustainability reports of each company. The results indicate that social and governance disclosures influence company performance, with coefficient values of -0.331 (negatively influence) and 0.123 (positively influence), respectively. Conversely, environmental disclosure and firm size do not show significant effects, with probability values of 0.5996 and 0.4929. The adjusted R-squared value in this study is 0.780, indicating that firm performance can be explained by the variables examined.The conclusion of this study emphasizes the importance of companies enhancing transparency and accountability through ESG disclosure to improve their performance. The implications of these findings suggest that companies need to be more proactive in fulfilling social and environmental responsibilities to enhance investor trust and market value.  
ANALYSIS OF TOTAL QUALITY MANAGEMENT (TQM) BY EMPLOYEES TOWARDS CONSTRUCTIVE IMPROVEMENT EFFORTS IN HOSPITAL Istahara; Abdul Gani Sidqi; Vip Paramarta; Farida Yuliaty; Kosasih; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20566867

Abstract

The Emergency Department (ED) is a strategic service unit of hospitals with a high level of complexity and a significant potential for patient complaints if service quality is not optimally managed. Patient complaints not only reflect dissatisfaction but can also be utilized as a constructive effort for service quality improvement. This study aims to analyze the implementation of Total Quality Management (TQM) by employees toward constructive hospital efforts as measured through patient complaints in the Emergency Department of Sultan Imanuddin Regional General Hospital. This study employed a quantitative method with descriptive and verificative approaches. Data were collected through questionnaires distributed to ED staff and supported by patient complaint records, then analyzed using multiple linear regression analysis. The results indicate that both partially and simultaneously, TQM dimensions including customer focus, leadership, continuous improvement, employee involvement, process approach, and fact-based decision making have a significant effect on constructive hospital efforts. Proper implementation of TQM is proven to reduce the number of complaints and improve the quality of emergency services. This study concludes that consistent implementation of TQM is an important strategy in managing patient complaints as a means of continuous improvement and enhancement of hospital service quality.
Dinamika Global Penelitian Tax Planning Analisis Bibliometrik Dan Systematic Literature Review Rocky Rocky; Fitriana Fitriana; Rachmat Agus Santoso
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8830

Abstract

This study examines the global dynamics of tax planning research through a Systematic Literature Review (SLR) and bibliometric approach. The research aims to identify publication trends, dominant themes, influential countries, and research gaps related to tax planning studies indexed in Scopus from 1954–2025. Data were analyzed using Biblioshiny to map scientific publication patterns, keyword co-occurrence, citation networks, and thematic developments. The findings indicate that tax planning research has increased significantly, particularly after 2010, driven by issues such as tax avoidance, digital taxation, BEPS, global tax governance, and global minimum tax policies. The United States, Canada, and China dominate scientific publications in this field. The study also reveals that profitability, leverage, corporate governance, and international tax regulations are the most frequently discussed determinants influencing tax planning practices. These findings provide a systematic and comprehensive understanding of the development of global tax planning research.
THE EFFECT OF LEADPRENEURSHIP AND COMPETENCE ON EMPLOYEE PERFORMANCE (SURVEY STUDY PT. JASA DAN KEPARIWISATAAN JAWA BARAT, TOUR AND TRAVEL UNIT) Andityo Wahyu Juniarsyah; Sri Rochani Mulyani; Kosasih; Farida Yuliaty; Vip Paramarta; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20750324

Abstract

PT. Jaswita Jabar, which is a Regionally-Owned Enterprise (BUMD) engaged in tourism, property and business services. PT. Jaswita Jabar has a vision to become the largest and most trusted property and tourism company in West Java in 2025. To achieve this vision, it is necessary to have a planned and structured business management so that PT. Jaswita Jabar is ready to compete in an increasingly competitive industrial world. The method used in this study is a quantitative approach, with descriptive and verification analysis. The research sample is employees in the PT. Jaswita Jabar environment. The results of the study using multiple linear regression analysis, obtained a regression equation model Y = a + 0.835X1 + 0.606X2, showing a positive direction coefficient, meaning that every change in leadpreneurship and competence will improve employee performance. While the results of the hypothesis test show a significant influence of leadpreneurship and competence on employee performance both partially and simultaneously, where the p-value.
THE EFFECT OF WORKLOAD AND BURNOUT ON NURSES' PERFORMANCE IN INTERNAL MEDICINE WARDS MEN AND WOMEN (Case Study at Jayapura Hospital) Rosalina Cesilia; Kosasih; Ayu Laili Rahmiyati; Farida Yuliaty; Vip Paramarta; Fitriana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 4 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20724197

Abstract

This study is expected to obtain empirical evidence on the effect of workload and Burnout on the performance of nurses in male and female internal medicine wards. The research methods used were verifiable descriptive analysis and multiple linear regression analysis. The number of respondents collected in this study was 53 people, representing all people who worked at Jayapura Hospital who were randomly selected. The results of the descriptive analysis showed that the influence of workload, Burnout and nurse performance in the male and female internal medicine ward was classified as a good criterion. The results of the study showed that both partially and simultaneously, workload and Burnout had a very significant influence on nurse performance, with a combined contribution of 93.1% to performance variation. This confirms that these two factors are dominant predictors that need to be managed strategically to maintain the quality of nursing services at referral hospitals.
The Tren dan Determinan Kepatuhan Pajak: Sebuah Literature Review atas Artikel Terindeks Scopus 2024-2025 Oom Sri Hendari; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10013

Abstract

This study aims to map trends, determinants, and research gaps on tax compliance using a Structured Literature Review approach of 15 Scopus-indexed articles. The main problem of this study is the lack of a comprehensive synthesis that integrates research developments, determinants of tax compliance, and opportunities for further research within a structured analytical framework. The research method was carried out through article identification, variable extraction, thematic grouping, and narrative synthesis based on four main clusters: economics and regulation, psychology and behavior, technology and digitalization, and governance and trust. The results show a shift in research focus from a traditional economic approach to an integration of behavioral factors and tax digitalization. The literature synthesis indicates that tax compliance is multidimensional and influenced by the interaction between taxpayer characteristics, the quality of fiscal governance, and technology adoption. This study also identified phenomenon gaps, research gaps, and theory gaps, particularly in the context of developing countries and the MSME sector. This study concludes that there is still ample opportunity for further research to develop a more integrative and contextual model of tax compliance.
IMPROVING THE EXPORT PERFORMANCE OF INDONESIAN SMES THROUGH ENHANCED INTERNATIONAL MARKETING CAPABILITIES AMIDST THE CRISIS: UTILIZING FLEXIBLE STRATEGIES AND DIGITAL TECHNOLOGY Zaenal Aripin; Fitriana; Farida Yulianty
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 2 (2024): Kisa Institute - January 2024
Publisher : PT. Kreatif Indonesia Satu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This journal focuses on efforts to improve the export performance of Small and Medium Enterprises (SMEs) in Indonesia in the face of the global crisis situation. The research aims to investigate how improving international marketing capabilities, using flexible strategies, and utilizing digital technology can help SMEs overcome export challenges. The research methods used involved surveys, interviews, and data analysis. The results revealed that SMEs that successfully adopt these strategies tend to achieve better export growth than those that do not. They have the ability to adjust to changing global market demands and access a wider market through the utilization of digital technology. Therefore, it is important for SMEs to understand and implement these practices in their export activities. In addition, the journal also presents a discussion on the implications of the research results. Improved export performance of SMEs can have a positive impact on the national economy, create new jobs, and increase the competitiveness of domestic industries. Practical suggestions are also presented, such as international marketing training, access to digital technology, and cooperation with relevant government agencies and industries. This research provides valuable insights for Indonesian SMEs and relevant stakeholders to develop more effective strategies to improve export performance amidst the unpredictable global crisis.
THE ZERO PRICE PARADOX: WHEN AND WHY ZERO PRICES ARE LESS EFFECTIVE THAN LOW PRICES IN DRIVING CONSUMER DEMAND Zaenal Aripin; Fitriana; Faisal Matriadi
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 3 (2024): Kisa Institute - February 2024
Publisher : PT. Kreatif Indonesia Satu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The zero price paradox has become an interesting phenomenon in the study of economics and consumer behavior. Although zero prices are supposed to trigger high demand, the reality is that zero prices are often less effective in encouraging consumers to take action than low prices. This shows the complexity in perceived value, consumer psychology, and economic factors that influence consumer behavior. This research aims to understand the zero price paradox phenomenon by analyzing the factors that influence the lack of effectiveness of zero prices in driving consumer demand. The research method used is qualitative, by reviewing relevant literature in the study of economics and consumer behavior. Data sources used include journals, articles and books that discuss the zero price paradox and related factors. The research results show that perceived value, consumer psychology, and economic factors such as product or service quality play an important role in explaining the zero price paradox. Consumers tend to place a higher value on the goods or services they pay for, even if the price is low. In a zero-price context, when consumers pay nothing at all, they tend to be less attached to or pay less attention to the product, which reduces motivation to use it. Additionally, low prices are often considered a better indicator of value by consumers.
E-COMMERCE CONSUMER BEHAVIOR TRANSFORMATION IN POST-PANDEMIC INDONESIA Zaenal Aripin; Fitriana; Farida Yulianty
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: The COVID-19 pandemic accelerated Indonesian e-commerce adoption by 3-5 years, fundamentally altering consumer shopping behaviors, channel preferences, and purchase decision processes. Questions remain regarding behavioral persistence post-pandemic and underlying factors sustaining digital commerce engagement. Aims: This research investigates post-pandemic e-commerce consumer behavior transformation examining persistent behavioral changes, psychological and functional drivers sustaining adoption, and consumer segmentation patterns based on digital literacy and shopping orientations. Research Method: A mixed-methods design combined survey analysis of 342 consumers with 18 in-depth interviews. Statistical analysis utilized paired t-tests for behavioral changes and cluster analysis for segmentation. Results and Conclusion: Findings reveal 67% increase in purchase frequency, 58% category expansion, and 72% preference for online channels versus pre-pandemic baselines. Trust (β=0.44), convenience (β=0.39), and value perception (β=0.36) emerge as primary drivers. Four distinct segments identified: Digital Natives (28%), Pragmatic Adopters (35%), Hesitant Users (24%), Traditional Preferrers (13%). Contribution: This study extends consumer behavior literature by empirically documenting pandemic-accelerated digital transformation persistence and identifying psychological mechanisms sustaining adoption. The segmentation framework provides practical guidance for targeted marketing strategies.
Co-Authors Abang Firdaus Abdul Gani Sidqi Alfatah Alfatah Andityo Wahyu Juniarsyah Arief Budiman Asterina Indah Mufliha Asti Sri Anisa Ayu Laili Rahmiyati Bahrul Bahrul Didin Saefudin Didin Saepudin Dyah Kusuma Arnovita Enung Susilawati Faisal Matriadi Faisal Rahmat Farida Yulianty Farida Yuliati Farida Yuliati Farida Yuliati Farida Yuliaty Firman Perkasa Yudha Furqan Ramadhan Jazadi Haddan Dongoran Helmi Budhi Astuti Hesti Fauziah I Gusti Nyoman Trianantha Jaya Indriyani Astuti Nurachman Ine Aprianti Iskandar Ahmaddien Istahara Johan Erwin Panjaitan Kosasih Lena Ratu Ningsih Kowarin Marsel Pasaribu Matriadi, Faisal Maulana Ramadhan Mega Rianita Kartika Memen Kustiawan Memen Kustiawan Mita Sopriyanti Nanang Rustandi Nanang Rustandi Nazara, Desman Serius Oom Sri Hendari Rachmat Agus Santoso Rachmat Agus Santoso Rahmat Agus Santoso Rahmat Agus Santoso Richi Guali Padang Ricky Agusiady Rike Rankine Rocky Rocky Rosalina Cesilia Ruriyansi Santi Sandra Sasmita Trimoelya Kau Siti Solihat Sri Rochani Mulyani Sudharmawan Sudharmawan Sulastri Sulastri Sumeidi Kadarisman Tahmat Tahmat Taufan Nugroho Taufik Zulfikar Taufik Zulfikar Tita Tita Vip Paramarta Vip Paramarta Wahyu Wahyudin Zaenal Aripin Zakaria Kuswara