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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Sains Manajemen dan Bisnis Indonesia
Brillyanes Sanawiri
Universitas Brawijaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efektivitas Rantai Pasok Kopi Pada Wilayah Kawasan UB Forest Kabupaten Malang Edriana Pangestuti; Brillyanes Sanawiri; Latifah Hanum; Muhamad Robith Alil Fahmi
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 10, No 1 (2020): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v10i1.3382

Abstract

UB Forest memiliki potensi komoditas kopi yang terletak di Kecamatan Karangploso, Kabupaten Malang. Perkembangan agroindustri yang semakin berkembang dan pesat menuntut pelaku bersaing dan mengelola hasil pertanian dari hulu hingga hilir dengan baik guna menciptakan nilai produk kopi yang dapat diterima oleh pasar. Oleh karena itu diperlukan manajemen rantai pasok yang tepat. Penggunaan SCM dapat mampu menciptakan nilai tambah bagi produk tersebut sehingga memiliki differensiasi produk antara produk kopi pesaing di pasar. Berdasarkan hasil survey dan observasi yang telah dilakukan ditemukan beberapa permasalahan terkait rantai pasok. Penelitian ini bertujuan untuk menganalisis pola rantai pasok yang telah diterapkan dan menilai kinerja rantai pasok Kopi di UB Forest tersebut guna memberikan solusi kepada pengelola UB Forest. Penelitian ini dilakukan di Kawasan UB Forest di tiga dusun, yaitu Sumbersari, Sumberwangi, dan Bontoro. Metode penelitian yang digunakan adalah mix method yaitu dengan melakukan wawancara dengan beberapa petani dan menyebarkan kuisioner ke beberapa petani di tiga desa tersebut. Hasil penelitian menunjukkan bahwa pola rantai pasok dan kinerja rantai pasok di UB Forest masih belum maksimal. Oleh karena itu diperlukan sebuah unit atau Lembaga independent yang dapat menjembatani permasalahan yang timbul diantara petani dan pengelola UB Forest.
What Drives Enforced Compliance? Insights from the Extended Slippery Slope Model among Value Added Taxpayers Rosalita Rachma Agusti; Brillyanes Sanawiri; Ari Irawan
MIX: JURNAL ILMIAH MANAJEMEN Vol 16, No 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.014

Abstract

Objectives: This study examines the interrelationships among coercive power, implicit trust, antagonistic climate, and enforced tax compliance within the theoretical framework of the Extended Slippery Slope Framework.Methodology: Utilizing a quantitative research design, data were collected from 359 Value Added Taxpayers in East Java, Indonesia. The analysis focuses on how taxpayer perceptions of institutional authority influence their compliance behavior.Finding: Empirical results reveal that coercive power significantly exacerbates the emergence of an antagonistic climate, whereas implicit trust exerts a mitigating effect. Furthermore, an antagonistic climate is positively associated with enforced compliance, indicating that taxpayer adherence in such contexts is driven more by perceived institutional pressure than by intrinsic moral obligation. Mediation analysis further substantiates the role of antagonistic climate as a significant intermediary in the relationships between coercive power and enforced compliance, as well as between implicit trust and enforced compliance.Conclusion: These findings contribute to the growing body of behavioral tax literature by highlighting the psychological mechanisms that underpin compliance behavior. The results advocate for a dual-strategy approach in tax administration that integrates both enforcement mechanisms and trust-enhancing interventions to foster sustainable tax compliance over the long term.
What Drives Enforced Compliance? Insights from the Extended Slippery Slope Model among Value Added Taxpayers Rosalita Rachma Agusti; Brillyanes Sanawiri; Ari Irawan
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.014

Abstract

Objectives: This study examines the interrelationships among coercive power, implicit trust, antagonistic climate, and enforced tax compliance within the theoretical framework of the Extended Slippery Slope Framework.Methodology: Utilizing a quantitative research design, data were collected from 359 Value Added Taxpayers in East Java, Indonesia. The analysis focuses on how taxpayer perceptions of institutional authority influence their compliance behavior.Finding: Empirical results reveal that coercive power significantly exacerbates the emergence of an antagonistic climate, whereas implicit trust exerts a mitigating effect. Furthermore, an antagonistic climate is positively associated with enforced compliance, indicating that taxpayer adherence in such contexts is driven more by perceived institutional pressure than by intrinsic moral obligation. Mediation analysis further substantiates the role of antagonistic climate as a significant intermediary in the relationships between coercive power and enforced compliance, as well as between implicit trust and enforced compliance.Conclusion: These findings contribute to the growing body of behavioral tax literature by highlighting the psychological mechanisms that underpin compliance behavior. The results advocate for a dual-strategy approach in tax administration that integrates both enforcement mechanisms and trust-enhancing interventions to foster sustainable tax compliance over the long term.
Co-Authors Ari Irawan Latifah Hanum Muhamad Robith Alil Fahmi Pangestuti, Edriana Rosalita Rachma Agusti