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IMPLEMENTASI PENGAMPUNAN PAJAK (TAX AMNESTY), UNDANG-UNDANG PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BANDAR LAMPUNG Rasty Yulia; Rina Milyati Yuniastuti; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

The objectives in this study are as follows: The formulation of the problem in this study are as follows: determine the implementation of tax amnesty affecting tax laws in Bandar Lampung KPP, determine the implementation of tax amnesty through tax laws affecting sanctions taxation at the Bandar Lampung KPP, determine taxation laws affect taxation sanctions at Bandar Lampung KPP, determine taxation laws affect individual taxpayer compliance at Bandar Lampung KPP, determine taxation laws through tax sanctions affect individual taxpayer compliance, determining taxation taxation affects the compliance of individual taxpayers, determining implementation (tax amnesty) and tax laws through tax penalties affecting the compliance of individual taxpayers. The methodology in this study is the validity test, reliability test, normality and path analysis. The results of the study are as follows: Structural Equation 1 being as follows: Z = 0.518Y + €, Structural Equation 2 being as follows: Y = -0.034 X1 + 1,947 X2 + € 1, Structural Equation 3 being as follows: Y = 0.143X2 + € 2, Structural Equation 4 being as follows: Z = 0,150Y + € 3, Structural Equation 5 being as follows: Z = 0,986Y + € 4, Structural Equation 6 being as follows: Z = 0,003X1 + 0,986Y + € 5, The structural equation 7 becomes as follows: Z = -0.002X1 + 0.010X2 + 0.982Y + € 6. Keyword - Tax Amnesty, Taxation Law, Tax Sanction, Personal Taxpayer Compliance.

The Impact of Compensation, Work Environment, and Organizational Citizenship Behavior (OCB) on Geothermal Employee Job Satisfaction Fachrurazi Fachrurazi; Rasty Yulia; Samuel PD Anantadjaya; Irma M Nawangwulan
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

This research is a quantitative study that aims to determine and prove the effect of Compensation, Work Environment, and Organizational Citizenship Behavior (OCB) on Job Satisfaction of geothermal Employees. The sample technique used is probability sampling with a simple random sampling approach using the Slovin formula so that a sample of 93 employees is obtained. Data collection was carried out through distributing questionnaires. The data analysis technique used is the Partial Least Square (PLS) method. The test results obtained in this study (1) compensation has a positive and significant effect on job satisfaction, (2) the work environment has a positive and significant effect on job satisfaction, (3) organizational citizenship behavior (OCB) has a positive and significant effect on job satisfaction. The implications of this research include theoretical and practical, that is, the information in the research is expected to add insight in the development of knowledge in the field of human resource management, as well as have an impact on companies as material for thought and consideration in solving existing problems. The contribution in this study is to assist companies in tackling problems, especially in terms of compensation, work environment, and organizational citizenship behavior (OCB) on employee job satisfaction.

Effects of Job Satisfaction, Human Resources Practices and the Market Power Work to Desire Move Work Employee Indra Kertati; Rasty Yulia; Muhsin Efendi; Wahyu Wirasati
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3979

PT. Budi Dharma is a chemical industry with products that are general chemical with a level that competition pretty high from the inside country as well as abroad. Competition This demand efficiency in order to produce products at competitive prices. Apart from using technology efficient, existing human resources also determine the level efficiency Which will be generated. Study This based on studies case in PT. Budi Dharma to employee with levels manager, Supervisor, Foreman and Staff by using a quantitative approach. The research population is all employees at the Manager, Supervisor, Officer, Staff, and Foreman levels at PT. Budi Dharma with the total sample is 78 respondents selected by using census techniques. Data analyzed by using descriptive analysis and Partial Least Square (PLS) analysis. From the results of research that done on August – September 2022 show that (1) Satisfaction Work influential negative And significantly to the desire to change jobs of employees at PT. Budi Dharma Bandung, (2) Resource practices humans have a negative and significant effect on the desire to change jobs of employees at PT. Budi Dharma Bandung, (3) The labor market has a positive and insignificant effect on the desire to change jobs employee in PT. Budi Dharma Bandung. Keywords: Satisfaction Work, Practice source Power man, Market power Work, Desire move Work

VISIONARY LEADERSHIP IN EDUCATION MANAGEMENT: LEADING TOWARD OPTIMAL ACHIEVEMENT IN THE ERA OF INDEPENDENT LEARNING Ratri Candrasari; Yorman Yorman; Nanny Mayasari; Rasty Yulia; Floribertha Lake
Indonesian Journal of Education (INJOE) Vol. 3 No. 3 (2023): DECEMBER
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to investigate the role of visionary leadership in education management to achieve optimal performance in the Merdeka Belajar era. In education that continues to develop with dynamic changes, visionary leadership is an essential factor in directing educational institutions to success. The research method used is qualitative, collecting data through in-depth interviews, participatory observation, and document analysis. Respondents to this study consisted of school principals, teachers, students, and parents in several schools that have implemented the Free Learning concept. The research results show that visionary leadership creates an innovative learning environment and motivates education stakeholders. Theoretical school principals can describe and communicate a clear vision effectively to all school members. They can also identify opportunities and challenges in the Freedom to Learn era and take proactive steps to improve the quality of education. In addition, visionary leadership encourages the active participation of all education stakeholders, such as teachers, students, and parents. They involve them in decision-making and provide space for initiative and experimentation in learning. This creates a positive climate in the school and encourages productive collaboration. In conclusion, visionary leadership is essential in achieving optimal performance in the Merdeka Belajar era. Theoretical school principals can lead Change, motivate, and involve all education stakeholders to achieve the desired goals. This research further explains the importance of visionary leadership in education management in a constantly evolving era. The implication is that educational leaders need to develop creative leadership skills and apply them in a dynamic educational context.

ENHANCING THE COMPETITIVENESS OF INDONESIA'S HUMAN RESOURCES IN GLOBAL FREE TRADE: INTEGRATING PERFORMANCE MANAGEMENT AND SKILL DEVELOPMENT Zulqarnain Zulqarnain; Rasty Yulia; Ana Susi Mulyani; Titis Nistia Sari; Fiesty Utami
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 2 (2023): November
Publisher : Adisam Publisher

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In the pursuit of enhancing the competitiveness of Indonesia's human resources in the realm of global free trade, this research embarked on a comprehensive exploration of the integration of performance management and skill development. Through a mixed-methods approach, including surveys, interviews, literature review, and secondary data analysis, the study delved into the multifaceted dynamics of these strategies. The findings revealed a compelling interplay between performance management and skill development, highlighting the importance of aligning individual, team, and organizational goals with the broader economic agenda. While performance management exhibited strengths such as precise objective setting and effective reward systems, challenges concerning objectivity in performance appraisals were identified. Skill development emerged as a key focus, emphasizing the critical nature of digital literacy, foreign language proficiency, and cross-cultural communication skills in the global free trade landscape. The accessibility and availability of training programs were recognized as areas for improvement, along with the value of public-private partnerships in shaping skill development programs. This research contributes to Indonesia's competitiveness in global free trade by providing insights into integrating these strategies and emphasizing their alignment with national economic goals. Recommendations for policymakers and potential areas for future research and policy implementation are presented further to strengthen Indonesia's human resources on the global stage.

Balanced Scorecard Sebagai Sistem Manajemen Strategi dalam Mengukur Kinerja Perusahaan Herawati, Heny; Yulia, Rasty
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

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This research aims to determine the performance of PT Sarana Bhuana Jaya when measured by the Balanced Scorecard. This type of research is a case study. The data analysis techniques used to answer the problem formulation include using Net Profit Margin, Return On Investment, Return On Equity, and Multiattribution Attitude Model analysis. Based on the research results, it shows that the business strategy, when measured by the Balanced Scorecard, has good performance. PT Sarana Bhuana Jaya's financial perspective is not effective because the Net Profit Margin, Return On Investment, and Return On Equity in 2019 are smaller than in 2018 and 2017. This means that the company's ability to generate profits is not effective. PT Sarana Bhuana Jaya's customer perspective, when measured by the Balanced Scorecard, has good performance. The customer perspective, when measured by the Balanced Scorecard, shows good performance. The internal business process perspective, when measured by the Balanced Scorecard, has good performance. Growth perspective and when measured by the Balanced Scorecard the performance is good.

ANALISIS PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA DIVISI PEMASARAN PT. SARANA BHUANA JAYA BANDUNG Rasty Yulia; Heny Herawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.361

This research was conducted to determine the effect of work motivation and teamwork on the performance of the marketing division of PT. Facilities Bhuana Jaya Bandung. In this study, questionnaires were distributed to 20 respondents. This research was conducted at PT. Sarana Bhuana Jaya Jl. Northern Mars III No. 36 Bandung. The research method used is the census method and the analytical tool used is quantitative analysis (multiple regression) using the SPSS version 26.0 program. The results of this study indicate that the magnitude of the simultaneous influence between work motivation and teamwork on the performance of the marketing division of PT. Sarana Bhuana Jaya Bandung This research is expected to provide benefits to the management of PT. Sarana Bhuana Jaya Bandung to keep implementing teamwork, and trying to generate initiative in each team member in carrying out their duties by giving them the freedom to take initiative, to be innovative and to be rewarded.

The Impact of Decreased Individual Behavior and Organization Culture on Employee Performance in PT. Saran Bhuana Jaya Yulia, Rasty; Herawati, Heny; Chandra, Dharnita
The International Journal of Education Management and Sociology Vol. 2 No. 5 (2023): September – October : The International Journal of Education Management and Sos
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijems.v2i5.72

The main problem in the following research is that the implementation of employee performance at PT. Sarana Bhuana Jaya is classified as inadequate. The purpose of this research is to evaluate how employees behave and the importance of habits that exist on the results of employee performance at PT. Sarana Bhuana Jaya. Based on this problem, the problem is classified into a number of sub-problems, namely 1). Does organizational culture and individual behavior have an impact on employee performance at PT. Bhuana Jaya Facilities. 2). Which variable has the most impact on employee performance at PT. Bhuana Jaya Facilities. This type of research includes quantitative research using an associative research approach whose purpose is to test the correlation of 2 or more variables. The data collection methods used were questionnaires, reference searches, documentation, and observations to determine the actual facts to support the results. Multiple regression analysis using the SPSS Version 22 program was used to describe the effects of a number of independent variables (X) on the dependent variable (Y). The results explain that individual behavior has a significant and positive impact on employee performance and organizational culture has a significant and positive impact on employee performance. And It turns out that individual behavior has an impact but not significant on employee performance while organizational culture variables have a significant impact on employee performance. Implications for the theory and practice are discussed.

The Impact of Decreased Individual Behavior and Organization Culture on Employee Performance in PT. Saran Bhuana Jaya Yulia, Rasty; Herawati, Heny; Chandra, Dharnita
The International Journal of Education Management and Sociology Vol. 2 No. 5 (2023): September – October : The International Journal of Education Management and Sos
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijems.v2i5.72

The main problem in the following research is that the implementation of employee performance at PT. Sarana Bhuana Jaya is classified as inadequate. The purpose of this research is to evaluate how employees behave and the importance of habits that exist on the results of employee performance at PT. Sarana Bhuana Jaya. Based on this problem, the problem is classified into a number of sub-problems, namely 1). Does organizational culture and individual behavior have an impact on employee performance at PT. Bhuana Jaya Facilities. 2). Which variable has the most impact on employee performance at PT. Bhuana Jaya Facilities. This type of research includes quantitative research using an associative research approach whose purpose is to test the correlation of 2 or more variables. The data collection methods used were questionnaires, reference searches, documentation, and observations to determine the actual facts to support the results. Multiple regression analysis using the SPSS Version 22 program was used to describe the effects of a number of independent variables (X) on the dependent variable (Y). The results explain that individual behavior has a significant and positive impact on employee performance and organizational culture has a significant and positive impact on employee performance. And It turns out that individual behavior has an impact but not significant on employee performance while organizational culture variables have a significant impact on employee performance. Implications for the theory and practice are discussed.

ETHICAL IMPLICATIONS OF HUMAN RESOURCE DEVELOPMENT AND APPLICATION OF ARTIFICIAL GENERAL INTELLIGENCE (AGI) IN THE CONTEXT OF GLOBAL BUSINESS GOVERNANCE Bulutoding, Lince; Rahmah Sari, Nur; Yulia, Rasty; P. Manoppo, Vinno; Amin, Al-
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 3 No. 1 (2024): JANUARY
Publisher : ADISAM Publisher

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This research delved into the ethical ramifications of integrating Artificial General Intelligence (AGI) into Human Resource Development (HRD) within the framework of global business governance. The study addressed the increasing adoption of AGI technologies in HRD practices across diverse international organizations. It explored the potential benefits of AGI in streamlining HRD processes, enhancing efficiency, and providing data-driven insights. However, the research also highlighted the ethical dilemmas accompanying this technological transformation. Issues such as algorithmic bias, invasion of employee privacy, and the responsibility of organizations to ensure fairness and inclusivity emerged as central concerns. The study highlighted the critical importance of addressing these ethical challenges to maintain the integrity of HRD practices. In the context of global business governance, the research emphasized the need for organizations to navigate a complex web of regulations, industry standards, and cultural nuances. Compliance with global governance mechanisms was recognized as essential to align AGI-driven HRD with ethical principles on an international scale. The findings underscored the significance of responsible AGI deployment and collaboration with global governance frameworks to uphold human rights and data privacy. The study concluded by calling for a proactive approach to AGI ethics, ensuring that the transformative potential of AGI in HRD is harnessed while safeguarding the well-being and rights of employees worldwide.

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