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Strategi Penguatan Ekonomi Nasional di Tengah Kenaikan Pajak Yessica Amelia; Ngadi Permana; Farah Qalbia
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 1 (2025): April : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i1.2080

Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12% which will be enforced starting January 2025 is part of the tax reform efforts aimed at increasing state revenues and strengthening the foundation of national development. It is estimated that this policy can generate additional revenues of up to IDR 150 trillion per year, which will be used to fulfill strategic sectors such as infrastructure, education, health, and poverty alleviation programs. However, this policy also raises concerns about its negative impacts, such as decreased purchasing power, increased inflation, and pressure on the sustainability of micro, small, and medium enterprises (MSMEs). Therefore, this study aims to examine strategies for strengthening the national economy through a comprehensive approach, including providing tax incentives to MSMEs, subsidies for basic needs, strengthening social assistance, and increasing transparency in managing the state budget in order to mitigate the impact of the policy fairly and sustainably.
PERAN PENTING LINGKUNGAN SEKOLAH DAN DUKUNGAN ORANG TUA DALAM MELANJUTKAN PENDIDIKAN Amelia, Yessica; Rizal, Muhammad; Austin, Diani
INOPENDAS: Jurnal Ilmiah Kependidikan Vol 7, No 1 (2024): Inopendas : Jurnal Ilmiah Kependidikan (Februari 2024)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jino.v7i1.12007

Abstract

Continuing education is essential in today's rapidly evolving world, allowing individuals to adapt to new challenges, broaden their horizons, and improve their skills. This research aims to explore the significant impact of the school environment and parental support on students' interest in continuing their education. Researchers used descriptive quantitative methods with cluster sampling techniques for 219 respondents. The results of this study explain a significant effect. A school environment that provides access to various learning opportunities can inspire enthusiasm for continuous learning and empower students to achieve educational goals. Additionally, parental support is critical in ensuring successful continuing education. Parents can instill a strong work ethic, resilience, and growth mindset for lifelong learning by encouraging their children to set goals, providing guidance, and offering emotional support.
MENGUNGKAP PERAN KARAKTERISTIK INTERNAL PERUSAHAAN DALAM PENGGUNAAN NEGARA SURGA PAJAK: EXPLORING THE ROLE OF INTERNAL FIRM CHARACTERISTICS IN TAX HAVEN UTILIZATION Aprilia, Sabrina Dwi; Amelia, Yessica; Permana, Ngadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.282-403

Abstract

The use of tax havens remains a critical issue in international taxation, posing challenges to the effectiveness of national revenue collection. This study aims to investigate the effects of intangible assets, multinationality, thin capitalization, transfer pricing, capital intensity, and firm size on the likelihood of utilizing tax havens. Based on 126 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, the study employs a quantitative approach using multiple linear regression analysis, supported by classical assumption testing, t-tests, F-tests, and R² analysis. The empirical results reveal that multinationality, capital intensity, and firm size have a significant positive influence on tax haven utilization, while thin capitalization shows a significant negative effect. In contrast, intangible assets and transfer pricing are found to have no significant effect. Collectively, all independent variables significantly affect tax haven utilization. These findings suggest that tax haven usage is driven by a complex interplay of internal firm characteristics rather than any single factor. This study contributes to the literature on international tax planning and provides practical implications for regulators to strengthen risk-based fiscal supervision and mitigate aggressive tax strategies.
Inovasi Digital dalam Audit : Implementasi Teknologi Blockchain untuk Transparansi dan Akurasi Laporan Keuangan Muhammad Rizal; Yessica Amelia; Farah Qalbia
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4132

Abstract

This research examines the implementation of blockchain technology in enhancing transparency and accuracy of financial reports in the audit process. Using qualitative methods with comprehensive literature studies, this research analyzes three main aspects: blockchain's potential to improve financial report transparency, its impact on audit accuracy, and implementation challenges. Research findings show that blockchain characteristics such as immutability, transparency, and decentralization provide a strong foundation for a more efficient and reliable audit system. This technology enables real-time data verification, audit process automation, and more effective fraud prevention. Although there are challenges, such as infrastructure investment needs and human resource competency development, blockchain's long-term benefits in improving audit quality make it a promising solution for digital transformation in auditing. This research provides important contributions to modern audit practices and can serve as a reference for financial institutions and regulators in developing adaptive frameworks to technological developments.
Unveiling the Challenges of Knowledge Management in Global Enterprises: An Exploratory Study Yessica Amelia; Eri Kusnanto; Ngadi Permana
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 1 No. 2 (2024): May : International Journal of Business, Marketing, Economic & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v1i2.197

Abstract

This qualitative study aims to investigate the challenges encountered in knowledge management within global enterprises. The research employs a qualitative research model to delve into the intricacies of knowledge management practices. Sampling techniques involve purposive sampling to select participants with expertise in knowledge management across diverse global enterprises. Data analysis utilizes thematic analysis to identify recurring patterns and themes within the collected qualitative data. The findings reveal multifaceted challenges such as cultural differences, technological limitations, and organizational complexities in implementing effective knowledge management strategies within global contexts. This study contributes to a deeper understanding of the nuances associated with knowledge management in multinational organizations, offering insights for practitioners and academics alike.
Investigating the Implementation of Agile Project Management in Tech Start-ups: A Qualitative Approach Cahyatih Kumandang; Ruslaini Ruslaini; Yessica Amelia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 2 (2024): June : International Journal of Business Law, Business Ethic, Busines Comunicat
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i2.191

Abstract

This qualitative study aims to investigate the implementation of Agile project management practices within technology start-ups. The research utilizes a qualitative approach, employing semi-structured interviews and document analysis to gather data. A purposive sampling technique is employed to select participants from a range of technology start-ups. Data analysis involves thematic analysis to identify patterns and themes in the data. The findings reveal insights into the challenges, benefits, and strategies associated with implementing Agile methodologies in start-up environments. This study contributes to a deeper understanding of Agile adoption within the dynamic context of technology start-ups, offering valuable insights for practitioners and researchers alike.
Exploring Sustainable Management Practices in the Hospitality Industry: A Qualitative Study Ruslaini Ruslaini; Yessica Amelia; Eri Kusnanto
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 2 (2024): June : International Journal of Business Law, Business Ethic, Busines Comunicat
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i2.195

Abstract

This qualitative study investigates sustainable management practices within the hospitality industry. The research aims to understand the current landscape of sustainability initiatives and their implementation in hospitality establishments. Employing a qualitative approach, semi-structured interviews were conducted with industry experts and managers. Purposive sampling was utilized to select participants with diverse experiences and perspectives. Data analysis followed thematic analysis techniques, identifying key themes and patterns related to sustainable management practices. Results indicate a growing awareness and adoption of sustainability measures in the hospitality sector, including efforts to reduce waste, conserve resources, and engage with local communities. This study contributes to the ongoing discourse on sustainability in hospitality management, providing insights into effective strategies and challenges faced by industry stakeholders
Navigating Crisis Management Strategies: Lessons from Successful Organizations Yessica Amelia; Ruslaini Ruslaini; Cahyatih Kumandang
Journal of Economic and Leadership Vol. 1 No. 1 (2024): March : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v1i1.3

Abstract

This qualitative research aims to investigate crisis management strategies employed by successful organizations. The study adopts a qualitative approach, utilizing in-depth interviews and documentary analysis as the primary research methods. A purposive sampling technique is utilized to select participants, focusing on leaders and key personnel with extensive experience in crisis management. Data analysis involves thematic analysis, identifying patterns and themes within the collected data. The findings reveal a range of effective crisis management strategies employed by these organizations, including proactive planning, effective communication, and agile decision-making. These insights contribute to a deeper understanding of crisis management practices, providing valuable lessons for organizations facing similar challenges.
Investigating the Role of Trust in Virtual Team Management: A Qualitative Inquiry Ngadi Permana; Eri Kusnanto; Yessica Amelia
Journal of Economic and Leadership Vol. 1 No. 1 (2024): March : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v1i1.4

Abstract

This qualitative study delves into the crucial role of trust in the management of virtual teams. The research aims to investigate how trust influences the dynamics of virtual team functioning. Employing a qualitative approach, this study utilizes semi-structured interviews with virtual team managers and members to gather rich insights into their experiences and perspectives. Data analysis involves thematic analysis, identifying recurring patterns and themes related to trust in virtual team environments. The findings underscore the significance of trust in fostering effective communication, collaboration, and performance within virtual teams. Moreover, the study illuminates the nuances of trust-building strategies and challenges faced in virtual team settings. This research contributes to a deeper understanding of the complexities of managing virtual teams and offers valuable insights for practitioners and scholars alike.
Exploring the Intersection of Technology and Change Management: Insights from IT Professionals Eri Kusnanto; Yessica Amelia; Ruslaini Ruslaini
Journal of Economic and Leadership Vol. 1 No. 1 (2024): March : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v1i1.5

Abstract

This qualitative research aims to investigate the nexus between technology adoption and change management practices as perceived by IT professionals. Grounded in a constructivist paradigm, the study employs semi-structured interviews to gather rich insights from a purposive sample of IT professionals. Thematic analysis is utilized to identify patterns, themes, and underlying meanings in the data. Results reveal nuanced perspectives on how technology influences organizational change initiatives and the strategies employed by IT professionals to navigate such transformations. The findings contribute to a deeper understanding of the complexities inherent in integrating technology with change management, providing valuable insights for both academia and practitioners in optimizing organizational change processes.