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Pengaruh Pengendalian Intern, Kepatuhan, dan Kompensasi Manajemen terhadap Perilaku Etis Manajer pada PT. Swastisiddhi Amagra Dina Hidayat; Aisyah Aulia
Jurnal Ekonomi KIAT Vol. 26 No. 1 (2015): Juni 2015
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2015.vol24(1).2883

Abstract

Penelitian dilakukan di PT Swastisiddhi Amagra. Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal, kepatuhan, dan kompensasi manajemen terhadap etika manajerial. Data dikumpulkan dari kuesioner yang dikirimkan kepada manajer dan staf keuangan di PT Swastisiddhi Amara. Data dianalisis menggunakan analisis regresi dengan SPSS versi 17. Hasil penelitian menunjukkan bahwa pengendalian internal, kepatuhan, dan kompensasi manajemen secara simultan berpengaruh signifikan terhadap etika manajerial. Secara parsial, pengendalian internal dan kepatuhan berpengaruh signifikan terhadap etika manajerial. Kompensasi manajemen tidak berpengaruh signifikan terhadap etika manajerial. The research was conducted in PT Swastisiddhi Amagra. The objective of this study is to analyze the effect of internal control, compliance, and management compensation on managerial ethics. Data were collected from questionnaires sent to the manager and financial staff in PT Swastisiddhi Amara. Data were analyzed using regression analysis with SPSS version 17. The results showed that internal control, compliance, and management compensation simultaneously have a significant effect on managerial ethics. Partially, Internal control and compliance partially have a significant effect on managerial ethics. Management compensation has no significant effect on managerial ethics.
Dampak Kenaikan PPN 12% terhadap Pendapatan Negara dan Kesejahteraan Masyarakat Aisyah Aulia; Siti Maisaroh; Assyfa Futri Ananta; Wahjoe Pangestoeti
Amandemen: Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia Vol. 2 No. 1 (2025): Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/amandemen.v2i1.773

Abstract

This study examines the impact of the 12% VAT increase on state revenue and societal welfare in Indonesia. The research aims to analyze how the policy affects economic indicators such as inflation, purchasing power, and fiscal stability. A qualitative method with a systematic literature review approach was employed, utilizing data from scholarly articles, online news, and related journals. Findings indicate that the VAT increase contributes to a 0.8–1% rise in the Consumer Price Index (CPI) and significantly affects secondary and tertiary goods, while essential goods remain exempt. The policy is expected to enhance state revenue, enabling greater fiscal space for social and infrastructure programs. However, it also raises concerns about reduced purchasing power, particularly among low-income groups. The study suggests implementing compensatory mechanisms and targeted subsidies to mitigate adverse effects. This research underscores the importance of balancing fiscal goals with social equity.
FENOMENA #KABURAJADULU: ANALISIS DAMPAK BRAIN DRAIN TERHADAP PEREKONOMIAN INDONESIA Erlisya, Vyona; Aisyah Aulia; Ferika Clodya; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5083

Abstract

The #KaburAjaDulu phenomenon that has gone viral on social media reflects the brain drain trend in Indonesia, where skilled labor and the younger generation choose to leave the country to seek better opportunities abroad. This hashtag symbolizes people's dissatisfaction with the economic, political and social conditions that are considered less supportive of their career development and welfare. Factors such as the high cost of education, limited job opportunities, low wages, and a non-conducive work environment are the main drivers of the movement of skilled workers. This research aims to analyze the impact of the brain drain phenomenon represented by the hashtag #KaburAjaDulu on the Indonesian economy, especially in terms of the loss of superior human resources that have an impact on national productivity and innovation. The research method used is descriptive qualitative through literature studies, social media analysis, and government policy studies. The results show that brain drain has the potential to hamper economic growth and reduce Indonesia's competitiveness at the global level. Therefore, skilled labor retention policies and strengthening the work environment are needed so that human resources can develop optimally in the country.