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p-Index From 2021 - 2026
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All Journal Krisnadwipayana International Journal of Management Studies Jurnal Manajemen Bisnis Krisnadwipayana
Amilia Hasbullah, S.Ip., M.Sc.
Universitas Krisnadwipayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. PERTAMINA PATRA NIAGA FUNGSI RETAIL SALES JAWA BAGIAN BARAT Defri Maulana Ibrahim; Amilia Hasbullah, S.IP., M.Sc.
Jurnal Manajemen Bisnis Krisnadwipayana Vol 10 No 2 (2022): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

Purpose to analyze the influence of organizational culture and work environment on employee performance PT. Pertamina Patra Niaga Fungsi Retail Sales Jawa Bagian Barat. This research is included in the category of causal associative research using a quantitative approach. The research was conducted by distributing questionnaires to 30 respondents, all of whom were employees of Pertamina Patra Niaga Fungsi Retail Sales Jawa Bagian Barat. The research method using partially and simultaneous linear regression analysis. The results of the study indicate that collectively or individually, organizational culture and work environment have a positive and significant effect on employee performance.
The Potential of Artificial Intelligence to Enhance Local Own-Source Revenue in Indonesia Amilia Hasbullah, S.IP., M.Sc.; Ahmad Hermanto; Guswandi
Krisnadwipayana International Journal of Management Studies Vol 6 No 1 (2026): Krisnadwipayana International Journal of Management Studies
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/kijms.v6i1.1079

Abstract

Local Own-Source Revenue (OSR) plays a crucial role in strengthening the fiscal capacity and financial independence of local governments in Indonesia. However, local revenue administration continues to face several challenges, including limited identification of revenue potential, low taxpayer compliance, revenue leakage, and the underutilization of data in decision-making processes. At the same time, the rapid development of Artificial Intelligence (AI) offers new opportunities to improve the efficiency and effectiveness of public administration. Nevertheless, studies specifically examining the role of AI in optimizing local own-source revenue remain limited.This study aims to explore the potential of AI in enhancing Local Own-Source Revenue in Indonesia using a documentary research approach. Relevant scholarly publications, policy documents, and reports from international organizations were analyzed through thematic synthesis to identify the opportunities, mechanisms, and challenges associated with AI implementation in local revenue administration.The findings indicate that AI functions as an enabling technology rather than a direct driver of revenue growth. AI supports OSR optimization through five interrelated mechanisms: revenue potential identification, revenue forecasting, compliance monitoring, taxpayer services, and decision support. These mechanisms improve data quality, administrative efficiency, risk-based monitoring, service delivery, and evidence-based policymaking, ultimately strengthening local revenue administration. However, successful implementation depends on data quality, digital infrastructure, institutional capacity, governance, and regulatory readiness. This study proposes a conceptual framework explaining the indirect relationship between AI and OSR optimization, providing a foundation for future empirical research and practical guidance for local governments pursuing digital transformation in revenue administration.
Co-Authors Ahmad Hermanto Ahmad Hermanto Defri Maulana Ibrahim Guswandi