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All Journal JURNAL MANAJEMEN Economy Deposit Journal ( E-DJ) Al-Kharaj: Journal of Islamic Economic and Business PINISI Discretion Review BUDGETING : Journal of Business, Management and Accounting Economics and Digital Business Review Golden Ratio of Marketing and Applied Psychology of Business JURNAL TEKNOLOGI INFORMASI & KOMUNIKASI DALAM PENDIDIKAN Golden Ratio of Data in Summary Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Social Society Optimal: Jurnal Ekonomi dan Manajemen
Rahmi Rahmi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Strategic Human Resource Management in the Context of Taxation: A Systematic Literature Mapping Hasanuddin Djumakking; Rahmi Rahmi
Journal Social Society Vol. 5 No. 2 (2025): Juli - Desember 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.5.2.2025.887

Abstract

The transformation of the global tax system due to digitalization, globalization and policy reform demands a strategic reorientation in human resource (HR) management in the tax sector. Strategic Human Resource Management (SHRM), which aligns workforce capabilities with institutional goals, has been proven effective in various sectors, but its application in tax policy and administration is still minimally explored. This study uses a Systematic Literature Mapping (SLM) approach to 45 scientific articles published 2014–2024 from the Scopus, Web of Science, and EBSCOhost databases. Thematic analysis identified five main clusters: strategic competency development, tax ethics and morals, SHRM in digital tax, HR policy alignment, and institutional comparative studies. The results of the study show that although SHRM is recognized as increasingly important for the performance of tax authorities, research in this area remains scattered, dominated by qualitative approaches in OECD countries, and lacks a theoretical foundation. New themes such as SHRM's role in driving ethical compliance and digital transformation need to be further researched. This study calls for research that is theoretically, methodologically sound, and contextually diverse, and provides practical recommendations for strengthening SHRM in fiscal governance and workforce modernization.
Analisis Penerapan Pengendalian Internal Kas dalam Mendukung Efektivitas Pengelolaan Kas pada PT PMS Nur Afifah Ramadhani Kasim; Haeruddin Haeruddin; Rahmi Rahmi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 8 (2026): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i8.12501

Abstract

Penelitian ini menganalisis penerapan pengendalian internal kas dan perannya dalam mendukung efektivitas pengelolaan kas pada PT PMS. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus deskriptif. Data diperoleh melalui wawancara semi-terstruktur dengan manajer keuangan sebagai informan kunci dan didukung checklist dokumen yang mencakup struktur organisasi, SOP, batas otorisasi, bukti penerimaan dan pengeluaran kas, jurnal kas, rekening koran, rekonsiliasi bank, berita acara kas opname, pembatasan akses, bukti review, jurnal koreksi, dan dokumen tindak lanjut. Analisis mengacu pada lima komponen COSO. Hasil menunjukkan bahwa penerimaan dari penagihan piutang dan penjualan tunai didokumentasikan melalui BKM, dicatat dalam jurnal penerimaan, disetorkan ke bank, dan dilaporkan. Pengeluaran kas melalui pemeriksaan dokumen, otorisasi, transfer bank, BKK, dan pencatatan jurnal. Rekonsiliasi dan kas opname digunakan untuk mendeteksi serta mengoreksi selisih. Namun, informan kunci terlibat dalam fungsi menerima, menyimpan, mencatat, mengotorisasi, dan memeriksa kas sehingga menunjukkan konsentrasi fungsi yang tidak kompatibel. Penilaian risiko juga masih bertumpu pada rekonsiliasi dan belum dibuktikan melalui daftar risiko terdokumentasi. Dengan demikian, pengelolaan kas secara umum telah dikendalikan, tetapi pemisahan tugas, dokumentasi penilaian risiko, dan pemantauan independen masih perlu diperkuat.
Pengaruh Pelatihan terhadap Kinerja Pegawai pada Kantor Pusat Pengembangan Sumber Daya Manusia Regional Kota Makassar Syafrimansyah Syafrimansyah; Irham Irham; Sudirman Sudirman; Rahmi Rahmi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7436

Abstract

This study aims to determine and analyze the effect of Training on Employee Performance at the Human Resources Regional Development Center Office in Makassar City. The type of research used is quantitative analysis. The data analysis method used is regression analysis, specifically multiple regression analysis with the SPSS version 26.0 application program. This analysis is used to examine the training variable that affects employee performance. Based on the research results, regarding the Training variable, from 10 questions asked to respondents, it was found that for the item "In working, I prioritize public service over personal/group interests," 8 or 26.7% of respondents stated "strongly agree," and 22 or 73.33% of respondents stated "agree." As for the employee performance variable, from 10 questions asked, for question number 3, namely "I participate in training activities according to established needs," there were 8 or 26.27% of respondents who stated "strongly agree" and 22 or 73.33% of respondents who stated "agree." The Training variable has a strong influence on the employee performance variable. From the output results, it is at a good level, which is evidenced by the "Std. Error of the Estimate" column showing 0.90101.
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Annisa Ishmat Asir Dewi Puspita Sari Dewi Puspitasari Etha Gustin Merdekawaty haeruddin Haeruddin Haeruddin Hasanuddin Djumakking Hisnol Jamali Ibrahim Ibrahim Irham Irham M. Mursyidin Mohamad Ali Wairooy Ali Wairooy Muhammad Asir Nur Afifah Ramadhani Kasim Rusli Siri Sapiri, Muhtar Suci Ramadhani Arifin Sudirman Sudirman Syafrimansyah Syafrimansyah