Articles
<![CDATA[Investigating the Implementation of Agile Project Management in Tech Start-ups: A Qualitative Approach ]]>
<![CDATA[Cahyatih Kumandang]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Yessica Amelia]]>
<![CDATA[ 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 : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/ijbge.v1i2.191
<![CDATA[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.]]>
<![CDATA[Exploring Sustainable Management Practices in the Hospitality Industry: A Qualitative Study ]]>
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Yessica Amelia]]>;
<![CDATA[Eri Kusnanto]]>
<![CDATA[ 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 : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/ijbge.v1i2.195
<![CDATA[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]]>
<![CDATA[Navigating Crisis Management Strategies: Lessons from Successful Organizations ]]>
<![CDATA[Yessica Amelia]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Cahyatih Kumandang]]>
<![CDATA[ Journal of Economic and Leadership Vol. 1 No. 1 (2024): March : Journal of Economic and Leadership ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/jbl.v1i1.3
<![CDATA[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.]]>
<![CDATA[Investigating the Role of Trust in Virtual Team Management: A Qualitative Inquiry ]]>
<![CDATA[Ngadi Permana]]>;
<![CDATA[Eri Kusnanto]]>;
<![CDATA[Yessica Amelia]]>
<![CDATA[ Journal of Economic and Leadership Vol. 1 No. 1 (2024): March : Journal of Economic and Leadership ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/jbl.v1i1.4
<![CDATA[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.]]>
<![CDATA[Exploring the Intersection of Technology and Change Management: Insights from IT Professionals ]]>
<![CDATA[Eri Kusnanto]]>;
<![CDATA[Yessica Amelia]]>;
<![CDATA[Ruslaini Ruslaini]]>
<![CDATA[ Journal of Economic and Leadership Vol. 1 No. 1 (2024): March : Journal of Economic and Leadership ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/jbl.v1i1.5
<![CDATA[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.]]>
<![CDATA[The Economics of Auto-Delivery: A Qualitative Exploration of Inventory Management and Profitability in Subscription Services ]]>
<![CDATA[Permana, Ngadi]]>;
<![CDATA[Amelia, Yessica]]>;
<![CDATA[Rizal, Muhammad]]>
<![CDATA[ International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 1 No. 4 (2024): November : International Journal of Business, Marketing, Economics & Leadership ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/ijbmel.v1i4.253
<![CDATA[This qualitative literature review examines "The Economics of Auto-Delivery: A Qualitative Exploration of Inventory Management and Profitability in Subscription Services." Auto-delivery systems have gained traction in various industries, offering consumers convenience and suppliers a steady revenue stream. This study synthesizes existing literature to uncover the interplay between inventory management, profitability, and consumer behavior within auto-delivery frameworks. Key findings highlight the importance of advanced inventory strategies, dynamic pricing models, and the role of technology in enhancing operational efficiency. Additionally, the review discusses the implications of consumer behavior on subscription retention and the challenges suppliers face in minimizing churn. The insights derived from this review indicate that effective channel coordination and strategic investment in technology are essential for maximizing the profitability of auto-delivery services. However, the study acknowledges limitations such as the predominance of research in Western markets and the lack of empirical data to support theoretical insights. This review provides a comprehensive understanding of the economics surrounding auto-delivery systems, serving as a foundation for future research in this rapidly evolving domain.]]>
<![CDATA[Assessing Intangible Assets and the Decrease in Earnings Clarity: A Review of Literature on the Impact of Mismatching ]]>
<![CDATA[Ngadi Permana]]>;
<![CDATA[Amelia, Yessica]]>;
<![CDATA[Qalbia, Farah]]>
<![CDATA[ International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 2 No. 2 (2025): May: International Journal of Business, Marketing, Economics & Leadership ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/ijbmel.v2i2.286
<![CDATA[This qualitative literature review examines the relationship between accounting for intangible assets, mismatching issues, and the declining informativeness of earnings. The findings reveal that traditional accounting frameworks inadequately address the growing significance of intangible assets, resulting in mismatching between revenues and expenses. Conservative accounting practices further exacerbate this issue by deferring the recognition of intangible-related expenditures, reducing the relevance of earnings as a decision-making tool. The review synthesizes insights from recent studies, highlighting the need for accounting reforms, such as the capitalization of certain intangible investments, to improve financial reporting accuracy. Furthermore, alternative metrics like adjusted earnings and advanced valuation models are discussed as potential solutions for mitigating mismatching effects. This study underscores the importance of evolving accounting standards to better reflect the economic realities of intangible asset-driven businesses.]]>
<![CDATA[Analisis Pengaruh Book-Tax Difference Dan ROA Terhadap Pertumbuhan Laba ]]>
<![CDATA[Amelia, Yessica]]>;
<![CDATA[Kinanti, Khisi]]>
<![CDATA[ Studia Ekonomika Vol. 14 No. 1 (2016): Studia Ekonomika Volume 14 Nomor 1 Januari Tahun 2016 ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v14i1.65
<![CDATA[Informasi mengenai laba dalam laporan keuangan mempunyai peran sangat penting bagi pihak-pihak yang berkepentingan terhadap kegiatan suatu perusahaan. pertumbuhan laba menjadi salah satu parameter penilaian kinerja perusahaan yang mempengaruhi keputusan stakeholder. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh book-tax difference dan Return on Asset (ROA) terhadap pertumbuhan laba. Pertumbuhan laba dalam penelitian ini diukur dengan perubahan laba bersih setelah pajak. Variabel dependen dalam penelitian ini adalah pertumbuhan laba, sedangkan variabel independen dalam penelitian ini adalah book-tax difference dan ROA. Objek penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 hingga 2014. Berdasarkan kriteria yang telah ditentukan diperoleh 15 perusahaan yang dijadikan sampel penelitian. Alat analisis yang digunakan adalah regresi berganda (multiple regression analysis) yang terdapat dalam program SPSS 21.0 (Statistical Program for Social Science). Hasil penelitian menunjukkan bahwa apabila diuji secara simultan variabel book- tax differences dan ROA berpengaruh signifikan terhadap pertumbuhan laba. Kemudian apabila diuji secara parsial masing-masing variabel book-tax difference dan ROA berpengaruh signifikan terhadap pertumbuhan laba.]]>
<![CDATA[Analisis Penerapan Perencanaan Pajak Dalam Upaya Meminimalkan Beban Pajak Perusahaan (Studi Kasus PT. Sari Husada Tahun Pajak 2012) ]]>
<![CDATA[Amelia, Yessica]]>;
<![CDATA[Fathihani, Fathihani]]>
<![CDATA[ Studia Ekonomika Vol. 15 No. 1 (2017): Studia Ekonomika Volume 15 Nomor 1 Januari Tahun 2017 ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v15i1.92
<![CDATA[Dalam pelaksanaan operasi untuk mencapai tujuan perusahaan, dipengaruhi oleh faktor-faktor internal maupun eksternal. Pajak merupakan salah satu elemen yang dapat mempengaruhi pengambilan keputusan pihak manajemen perusahaan. Oleh karena itu, perusahaan harus mempunyai perencanaan dan keputusan perpajakan yang tepat agar tujuan perusahaan dapat tercapai. Tujuan dari skripsi ini adalah mengetahui aktualisasi dari perencanaan pajak yang dilakukan oleh PT. Sari Husada sudah dapat meminimalkan beban pajak perusahaan dan sesuai dengan undang – undang perpajakan. Metode penelitian ini menggunakan metode deskripsi yaitu mencari, mengumpulkan, menyususn dan kemudian menganalisis data yang telah diperoleh. Berdasarkan penelitian ini, perencanaan pajak yang dilakukan PT. Sari Husada belum maksimal dan beban pajak yang terutang juga belum minimal. Hasil analisis penerapan perencanaan pajak ini mendapatkan jumlah pajak yang harus dibayarkan oleh PT. Sari Husada menjadi lebih minimal, ini berarti perusahaan dapat mengajukan SPT Tahunan Pembetulan. Jika manajemen PT. Sari Husada memutuskan untuk melakukan SPT Tahunan Pembetulan, maka perlu diperhatikan bahwa seluruh data-data transaksi keuangan, bukti-bukti yang menunjang Laporan Keuangan Fiskal di tahun 2012 sudah lengkap dan benar. Hal ini dikarenakan terjadi Lebih Bayar PPh Badan, oleh karena itu, pihak fiskus akan melakukan pemeriksaan pajak atas Lebih Bayar PPh Badan tersebut. Penelitian ini diharapkan mampu memberikan pedoman dalam pengambilan keputusan pada PT. Sari Husada untuk lebih baik lagi dalam perencanaan pajak sehingga perencanaan pajak yang dilakukan dapat meminimalkan beban pajak perusahaan.]]>
<![CDATA[Pengaruh Book Tax Differences, Arus Kas Operasi Dan Debt To Total Assets Ratio Terhadap Earnings Management ]]>
<![CDATA[Amelia, Yessica]]>;
<![CDATA[Khoerunnisya, Annisa]]>
<![CDATA[ Studia Ekonomika Vol. 16 No. 2 (2018): Studia Ekonomika Volume 16 Nomer 2 Juli Tahun 2018 ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v16i2.93
<![CDATA[Penelitian ini membahas perbedaan book tax, kas operasi dan debt to total asset ratio terhadapmanajemen laba. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan yang memiliki 12 perusahaan dengan menggunakan metode regresi logistik pada program SPSS 21.0 (Statistics Program for Social Sciences). Dalam penelitian ini variabel arus kas menggunakan proksi kas dan operasi hutang menggunakan debt to total assets ratio. Hasil penelitian secara parsial menunjukkan bahwa variabel variabel pajak badan yang memiliki pengaruh signifikan terhadap laba manajemen dimana pemerintah sebagai pihak utama dan manajemen sebagai agen individu masing-masing memiliki tujuan yang berbeda dalam hal pembayaran pajak dan laba atas total aset memiliki tidak berpengaruh signifikan terhadap labamanajemen. Informasi ini memungkinkan Anda untuk melakukan fungsi yang diperlukan, bahkan memungkinkan Anda untuk menggunakan dan menggunakan utang untuk total aset.Tidak terlalu tinggi, tidak tetap kecil akan lebih baik jika perusahaan mengurangi hutangnya, dapat digunakan untuk meningkatkan keuntungan dan tidak hanya untuk membayar hutangperusahaan. Secara acak, hasil penelitian menunjukkan perbedaan rasio buku pajak, kas operasi dan utang terhadap total aset secara signifikan terhadap manajemen laba.]]>
