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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management and Social Sciences
Willy Chandra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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DAMPAK PENJUALAN, BIAYA PRODUKSI DAN PAJAK PENGHASILAN TERHADAP LABA BERSIH PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Latersia Br Gurusinga; Willy Chandra
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.132 KB) | DOI: 10.31955/mea.v6i3.2496

Abstract

Studi ini akan mengevaluasi dampak penjualan, biaya manufaktur, dan pajak penghasilan terhadap laba bersih perusahaan real estate BEI dari tahun 2018-2021. Penelitian ini menggunakan data sekunder dari laporan tahunan bisnis Real Estate dan Properti tahun 2018-2021 yang disampaikan di website BEI. 24 perusahaan dari 45 dijadikan sampel selama periode 4 tahun untuk mendapatkan hasil ini (maka, 96 pengamatan). Dalam karya ini, kami mengganti uji asumsi standar dengan analisis regresi berganda, uji parsial, uji simultan, dan uji determinasi. Hasil penelitian menemukan bahwa pajak penghasilan tidak beri dampaki laba bersih. Biaya penjualan dan manufaktur juga penting. Penjualan, biaya manufaktur, dan pajak penghasilan beri dampak laba bersih.
Artificial Intelligence Leadership and Employee Engagement in Contemporary Organizations: A Literature Review Willy Chandra; Ruslaini Ruslaini; Tanti Sugiharti
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2666

Abstract

This study aims to examine the factors influencing employee engagement in AI-driven organizations, particularly from the perspective of Artificial Intelligence (AI) leadership. This literature review focuses on the relationship between AI leadership, AI utilization, and employee engagement in contemporary organizational settings. The review was based on recent empirical studies selected according to their relevance to artificial intelligence, leadership, employee engagement, work engagement, and knowledge sharing. The analysis indicates that AI does not inherently improve employee engagement merely through its availability in the workplace. Employee engagement is likely to improve with AI-savvy leadership that is supported by meaningful AI utilization, an innovative organizational culture, effective change leadership, work engagement, and enhanced team performance. AI implementation can promote employee knowledge sharing through learning opportunities, especially when supported by paradoxical leadership and positive employee attitudes toward technology. Therefore, this review highlights the importance of human-centered leadership in enabling employees to experience AI as a source of learning, collaboration, empowerment, and meaningful contribution.
Co-Authors Latersia Br Gurusinga Ruslaini, Ruslaini Tanti Sugiharti