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Human Capital Management as a Resource in Achieving Competitive Advantage Riyanto Wujarso; Saprudin Saprudin; Rina Dameria
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.2023

Abstract

The aim is to provide the conceptual framework for the administration of human capital (MHC) and to show how human capital may be employed to secure the competitive advantage of an organization. Human capital is a concept referring to the extra value provided to organizations by humans. It stresses the necessity for strategic human capital investments through commitment, retention, talent management, and learning and development programs. These studies often mostly depend on an examination of the literature available for their data. Study results stress the relevance of human capital and the strategic measures that contribute to success and competitiveness.
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta Saprudin saprudin; Riyanto Wujarso; Rina Dameria Napitupulu
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.322

Abstract

Indonesia's national development is mostly financed by state revenues from the tax sector, so that taxpayer compliance in fulfilling their tax obligations is very important. On the other hand, the growth of micro, small and medium enterprises is quite rapid so they need attention and guidance so that they become obedient taxpayers. This study focuses on seeing how the influence of knowledge of taxation and tax sanctions on taxpayer compliance of small and medium micro business actors in the Special Capital Region of Jakarta. This research was conducted by distributing questionnaires to MSME business actors who met the criteria, while the sample was taken randomly. From the 60 respondents of MSME business actors who were obtained by researchers, then the data was carried out by various data tests such as validity and reliability tests before processing the data through classical assumption tests and regression tests with the help of SPSS. The results of this study indicate that tax knowledge has an effect on taxpayer compliance, tax sanctions also have a significant effect on taxpayer compliance. Likewise, knowledge of taxation and tax sanctions together has a significant effect on taxpayer compliance of micro, small and medium enterprises. Thus, according to researchers, the government and other related parties need to provide a lot of socialization and tax training to MSME business actors, this is also because it is suspected that many new MSME business actors do not really understand the tax provisions for their business. So it is hoped that the mandatory tax compliance of MSME actors will increase and in the end will also increase state revenues to finance development.
Digital Transformation in Education A Literature Synthesis on Managerial Roles, Leadership, and Literacy Riyanto Wujarso; Yudi Aziz; Mombang Sihite
PALAR (Pakuan Law review) Vol. 12 No. 1 (2026): Volume 12, Number 1 January-March 2026
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v12i1.47

Abstract

Digital transformation in the secondary education sector in Indonesia faces major challenges related to competency gaps and managerial readiness. This article aims to systematically analyze the role of management support, digital leadership, and digital literacy in shaping an effective digital learning environment. This study uses the Systematic Literature Review (SLR) method with the PRISMA protocol to review reputable literature from 2018 to 2025. The review results show that digital transformation is a strategic orchestration that depends on three main pillars. Management support functions as the provider of structural foundations and policies; digital leadership acts as a strategic compass in changing organizational culture; while digital literacy is a prerequisite for individuals to operate technology critically and innovatively. The synergy of these three elements confirms that the success of a digital learning environment cannot be achieved solely through the provision of physical infrastructure, but rather through the harmonious integration of system support, leadership exemplarity, and user proficiency. These findings have important implications for the development of education policies that focus more on investing in human capacity rather than just hardware. This conclusion is expected to serve as a strategic foundation for secondary school administrators to build a digital ecosystem that is inclusive, sustainable, and responsive to the challenges of the times in order to realize digital sovereignty in education in Indonesia. Keywords: Digital Transformation, Management Support, Digital Leadership, Digital Literacy, Digital Learning Environment.