Garuda - Garba Rujukan Digital

Evaluasi Pemungutan, Penyetoran dan Pelaporan PPh Pasal 22 atas Penjualan Farmasi di PT Kimia Farma Tbk Rahman, Andrian Maulana; Amalia, Mei Rani
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 1 No. 2 (2021): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

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Salah satu sektor penerimaan negara yaitu pajak, pemerintah berusaha untuk memaksimalkan penerimaan dari sektor pajak, dengan cara menetapkan peraturan perpajakan, seperti merevisi aturan agar penerimaan dari sektor pajak dapat diperoleh secara optimal. Terdapat banyak jenis pajak penghasilan yang ditetapkan oleh pemerintah pusat, salah satunya adalah Pajak Penghasilan (PPh) Pasal 22, pajak yang pembayarannya untuk tahun berjalan dipungut oleh pihak ketiga. Sebagai pemungut pajak, pihak ketiga memiliki kewajiban untuk memotong, menyetor dan melaporkan pajak setiap bulan atau selama masa pajak pada tahun berjalan

Strategi Penerapan Perencanaan Pajak (Tax Planning) Saputra, M. Abdan; Amalia, Mei Rani
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 2 No. 2 (2022): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

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Salah satu strategi yang digunakan untuk mengurangi beban pajak perusahaan adalah manajemen pajak, yaitu upaya untuk Optimalkan pajak Anda secara legal. Tujuan dari manajemen pajak adalah untuk menerapkan undang-undang perpajakan dengan benar, serta memaksimalkan pendapatan dan likuiditas

Impact Analysis of Sustainable Financial Reporting and Environmental Regulatory Compliance on Decision Making Effectiveness in Bandung Manufacturing Industry Amalia, Mei Rani; Lesmana, Tera; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 2 No. 05 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i05.933

This research investigates the impact of sustainable financial reporting and compliance with environmental regulations on decision-making effectiveness within the Bandung manufacturing industry. A quantitative analysis was conducted using survey data collected from manufacturing firms in Bandung, Indonesia. Descriptive statistics, correlation analysis, and multiple regression analysis were employed to examine the relationships between sustainable financial reporting, environmental regulations compliance, and decision-making effectiveness. The results reveal significant positive correlations between sustainable financial reporting, environmental regulations compliance, and decision-making effectiveness. Regression analysis demonstrates that both sustainable financial reporting and environmental regulations compliance are significant predictors of decision-making effectiveness, even after controlling for relevant covariates. These findings underscore the importance of integrating sustainability principles and regulatory compliance into organizational decision-making processes to enhance performance outcomes and stakeholder value within the manufacturing sector.

The Effect of Human Resource Information System (HRIS) Integration, Conflict Management, and Work Flexibility on Work-Life Balance in Banten Manufacturing Industry Palupiningtyas, Dyah; Nurisman, Husain; Syafri, Muhammad; Vandika, Arnes Yuli; Amalia, Mei Rani
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1107

Within the context of the manufacturing sector in Banten, this research explores the impact that the integration of Human Resource Information Systems (HRIS), conflict management, and work flexibility have on the work-life balance of employees operating in that sector. Through the use of a quantitative research methodology, data were gathered from a total of 160 samples by means of a structured questionnaire that utilized a Likert scale that ranged from 1 to 5. Through the utilization of Structural Equation Modeling-Partial Least Squares (SEM-PLS 3), the data were examined in order to determine the links that exist between the variables. According to the findings, high-resolution information system (HRIS) integration considerably improves work-life balance by optimizing human resource operations and increasing employee access to information. Effective conflict management practices are shown to mitigate workplace tensions, further contributing to a better work-life balance. Additionally, work flexibility is found to be a crucial factor in allowing employees to manage their professional and personal responsibilities more effectively. The study underscores the importance of integrating advanced HR systems, adopting robust conflict management strategies, and promoting flexible work arrangements to enhance the work-life balance of employees in the manufacturing sector.

Cultural Transformation through Digitalization: A Bibliometric Approach in Responding to Changes in Social Values, Norms, and Cultural Practices in Society Judijanto, Loso; Amalia, Mei Rani; Lubis, Arief Fahmi; Febriyanto, Weda
West Science Social and Humanities Studies Vol. 2 No. 08 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i08.1214

This study employs VOSviewer to conduct a bibliometric analysis and visualize the intricate research landscape surrounding the themes of digitalization, cultural transformation, organizational practices, and the impact of global crises like the COVID-19 pandemic. Through a series of network density maps, the research identifies key thematic concentrations and academic collaborations over recent years. It reveals how digitalization intersects with various societal dimensions, influencing education, cultural heritage, sustainability, and business practices. The analysis emphasizes the role of digital technologies in facilitating significant social and organizational changes, advocating for policies that enhance digital literacy and inclusivity. Additionally, the examination of authorship networks sheds light on influential scholars and collaborative dynamics, providing insights that can guide future research directions. The study underscores the necessity for adaptive business models that integrate sustainability and resilience, crucial for navigating contemporary and future challenges.

The Effect of Work-Life Balance, Product Branding, and Use of Fintech Technology on Operational Efficiency of Start-ups in Yogyakarta Amalia, Mei Rani; Desiyanti, Rika; Fildansyah, Rully
West Science Social and Humanities Studies Vol. 2 No. 09 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i09.1299

This study examines the effects of work-life balance, product branding, and fintech technology on the operational efficiency of start-up companies in Yogyakarta. A quantitative approach was employed, with data collected from 80 respondents using a structured questionnaire and analyzed with SPSS version 26. The results indicate that all three variables have significant positive effects on operational efficiency. Product branding had the strongest impact, followed by fintech technology and work-life balance. The findings suggest that start-up managers can enhance operational performance by prioritizing employee well-being, investing in effective branding strategies, and adopting fintech solutions. These insights contribute to the understanding of key drivers of operational efficiency in the start-up ecosystem and offer practical implications for improving start-up sustainability.

Impact Analysis of Sustainable Financial Reporting and Environmental Regulatory Compliance on Decision Making Effectiveness in Bandung Manufacturing Industry Amalia, Mei Rani; Lesmana, Tera; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 2 No. 05 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i05.933

This research investigates the impact of sustainable financial reporting and compliance with environmental regulations on decision-making effectiveness within the Bandung manufacturing industry. A quantitative analysis was conducted using survey data collected from manufacturing firms in Bandung, Indonesia. Descriptive statistics, correlation analysis, and multiple regression analysis were employed to examine the relationships between sustainable financial reporting, environmental regulations compliance, and decision-making effectiveness. The results reveal significant positive correlations between sustainable financial reporting, environmental regulations compliance, and decision-making effectiveness. Regression analysis demonstrates that both sustainable financial reporting and environmental regulations compliance are significant predictors of decision-making effectiveness, even after controlling for relevant covariates. These findings underscore the importance of integrating sustainability principles and regulatory compliance into organizational decision-making processes to enhance performance outcomes and stakeholder value within the manufacturing sector.

The Effect of Human Resource Information System (HRIS) Integration, Conflict Management, and Work Flexibility on Work-Life Balance in Banten Manufacturing Industry Palupiningtyas, Dyah; Nurisman, Husain; Syafri, Muhammad; Vandika, Arnes Yuli; Amalia, Mei Rani
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1107

Within the context of the manufacturing sector in Banten, this research explores the impact that the integration of Human Resource Information Systems (HRIS), conflict management, and work flexibility have on the work-life balance of employees operating in that sector. Through the use of a quantitative research methodology, data were gathered from a total of 160 samples by means of a structured questionnaire that utilized a Likert scale that ranged from 1 to 5. Through the utilization of Structural Equation Modeling-Partial Least Squares (SEM-PLS 3), the data were examined in order to determine the links that exist between the variables. According to the findings, high-resolution information system (HRIS) integration considerably improves work-life balance by optimizing human resource operations and increasing employee access to information. Effective conflict management practices are shown to mitigate workplace tensions, further contributing to a better work-life balance. Additionally, work flexibility is found to be a crucial factor in allowing employees to manage their professional and personal responsibilities more effectively. The study underscores the importance of integrating advanced HR systems, adopting robust conflict management strategies, and promoting flexible work arrangements to enhance the work-life balance of employees in the manufacturing sector.

Promoting the "Cempaka Tegal Slumpring Market" Tourism Through E-Tourism : Benchmarking Approach Mubarok, Abdulloh; Gashimov, Elchin; Rahmatika, Dien Noviany; Gashimov, Denis; Susilawati, Agnes Dwita; Amalia, Mei Rani; Firmansyah, Fahmi; Hapsari, Yustia; Prasetyono, Agus
Jurnal Pengabdian UNDIKMA Vol. 5 No. 3 (2024): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i3.11652

This community service aims to socialize the concept of digital promotion to introduce the Cempaka Tegal tourist village to the community in a wider area, both locally, nationally and internationally. The method of implementing this service uses socialization and benchmarking. Data collection was carried out through observation and interviews which were then analyzed descriptively. The results of this activity showed that the practice of implementing digital promotion of tourist attractions in the Samara province of Moscow, Russia can be applied to introduce Cempaka Tegal Slumpring Market Tourism to all corners of the world. The digital promotional practices include creating official websites for tourist attractions, utilizing social media such as Facebook, Instagram, and Twitter, utilizing virtual and augmented reality (VR/AR) technology, collaborating with influencers and travel bloggers, optimizing search engines (SEO) and provide a tourist village tourism application. Some of these promotional media have now been implemented, such as Facebook (Desa Wisata Cempaka, n.d.),Â Instagram (instagram.com/explore/locations/351643408686716/), collaboration with travel bloggers (Agus Fadilah, n.d.).

The Impact of Digital Era 4.0 Transformation on Human Resources Management Amalia, Mei Rani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 1 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/9btfqx28

The rapid digital revolution has changed the paradigm of human resource management in the context of the digital era 4.0. This article presents the results of a systematic analysis of literature which aims to explain the influence of the digital revolution on Human Resource Management). A total of 20 selected journal articles were used as the basis for the research, focusing on main themes such as the transformation of the role of Human Resource Management), human resource management strategies for sustainability, and digital-based human resource management concepts. The results of a systematic analysis of literature highlight the key role of Human Resource Management as a strategic partner in facing organizational transformation in the digital era 4.0. The concept of digital-based human resource management is in the spotlight, emphasizing the importance of developing digital skills among the workforce. In addition, the findings show that Human Resource Management) plays an important role in a company's sustainability strategy, integrating economic, social and environmental aspects.

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