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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JBTI : Jurnal Bisnis : Teori dan Implementasi JABE (Journal of Accounting and Business Education) Jurnal Dimensi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Bisma: Jurnal Bisnis dan Manajemen SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat Media Mahardhika Journal of Humanities and Social Studies Jurnal Sosio Sains Aptisi Transactions on Technopreneurship (ATT) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Abmas Negeri (JAGRI) International Journal of Science and Society (IJSOC) eScience Humanity Journal Journal Of Human And Education (JAHE) International Business and Accounting Research Journal AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis ASEAN Marketing Journal Abdimas Indonesian Journal Return : Study of Management, Economic and Bussines Inkubis: Jurnal Ekonomi dan Bisnis Journal of Economics, Entrepreneurship, Management Business and Accounting JURNAL ILMIAH GEMA PERENCANA RESLAJ: Religion Education Social Laa Roiba Journal Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Amnesty: Jurnal Riset Perpajakan
Andi Harmoko Arifin
Universitas Terbuka, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Transportation Other

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Financial Performance and Beer Distribution Game with Competition: Comparison of Supply Chains Without Strategy, Simple Moving Average and Single Exponential Smoothing Nengah Widiangga Gautama; Tri Gunarsih; Andi Harmoko Arifin; Mursalim Nohong
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.241

Abstract

Background: Supply chain management is challenged by demand uncertainty, inventory inefficiency, and rising operational costs. Existing Beer Distribution Game (BDG) studies generally overlook competitive dynamics and consumer trust considerations. Objective: This study compares the financial performance of BDG scenarios using no forecasting, SMA, and EMA strategies under competitive conditions and evaluates their impact on consumer shifts. Methods: A quantitative simulation-based experimental approach was employed using a modified Beer Distribution Game model developed in AnyLogic. The model incorporated consumer trust dynamics and competition mechanisms. Three forecasting scenarios were tested through 5,000 simulation replications. Financial performance was measured using total operational costs across retailer, wholesaler, distributor, and factory units. Data were analyzed using one-way ANOVA, followed by Bonferroni and Games-Howell post-hoc tests at a significance level of 0.05. Results: The results revealed significant differences among the three forecasting scenarios. The Single ES (EMA) strategy achieved the lowest average total operational cost (USD 1,163.07), significantly outperforming SMA (USD 1,771.21) and the no-strategy scenario (USD 1,810.81). EMA consistently reduced costs across all supply chain units, including retailer, wholesaler, distributor, and factory levels. However, EMA also generated the highest average consumer shift rate (32.90%), indicating a trade-off between cost efficiency and customer retention. The findings further suggest that adaptive forecasting improves supply chain stability and partially mitigates the bullwhip effect under competitive conditions. Conclusion: EMA offers superior cost efficiency, but should be complemented by customer retention strategies to ensure sustainable performance.
Effects of Tax Supervision and Socialization on Village Fund Tax Revenue Mediated by Taxpayer Compliance Level Rusman Ruslan; Faizul Mubarok; Andi Harmoko Arifin
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jprxqw33

Abstract

This study examines the effect of tax supervision and tax socialization on tax revenue from Village Funds, with taxpayer compliance serving as a mediating variable. The study is motivated by the importance of optimizing tax revenue at the village level and understanding the managerial and behavioral factors that influence taxpayer compliance. Unlike previous studies that mainly focused on village treasurers, this research emphasizes the perspective of Account Representatives (ARs) as the implementers of tax supervision and tax socialization. In addition, the study develops a structural mediation model integrating Compliance Theory and Stewardship Theory to explain the mechanisms through which tax supervision and tax socialization influence taxpayer compliance and tax revenue. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze both direct and indirect relationships among variables. The findings reveal that taxpayer compliance is the most dominant factor affecting tax revenue from Village Funds. Tax supervision has a positive and significant direct effect on both taxpayer compliance and tax revenue, indicating its important role in maintaining regulatory control and encouraging enforcement-based compliance. Meanwhile, tax socialization does not directly affect tax revenue but significantly influences it indirectly through taxpayer compliance, indicating a full mediation effect. These findings demonstrate that knowledge transfer alone is insufficient to increase tax revenue unless it is transformed into compliant behavior. Therefore, effective tax management requires a balanced integration of supervisory enforcement and educational approaches to foster sustainable taxpayer compliance and optimize tax revenue from Village Funds.
Determination of Employee Performance: An Empirical Study of the Influence of Motivation and Competence with Performance Allowance as a Moderator Ratna Mufidah; Sarwo Edy Handoyo; Andi Harmoko Arifin
JURNAL ILMIAH GEMA PERENCANA Vol 5 No 1 (2026): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v5i1.380

Abstract

This study aims to analyze the determinants of employee performance at the Ministry of Religious Affairs Office in Jembrana Regency through the influence of motivation and competence, with performance allowances as a moderating variable. This study is motivated by the decline in the ASN Professionalism Index (IP) from 82.99 (2023) to 78.38 (2024), as well as the dynamics of online attendance discipline and functional competency gaps. Data were processed using a quantitative method with a Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis approach using a causal associative design with the population analysis unit and the research sample being all State Civil Apparatus employees (PNS and PPPK) at the Ministry of Religious Affairs Office in Jembrana Regency, totaling 80 respondents, using a saturated/census sampling technique. The results showed that motivation had a positive and significant effect on employee performance (t-statistic 2.450; p < 0.05). Competence was also shown to have a positive and significant effect on performance (t-statistic 2.684; p < 0.05). A crucial finding of this study is that performance allowances were shown to positively and significantly moderate the effect of motivation on performance (t-statistic 1.980; p < 0.05) and moderate the effect of competence on performance (t-statistic 1.974; p < 0.05). The R-square value of 0.682 indicates that this research model is able to explain 68.2% of employee performance variance, providing strategic implications for strengthening the meritocracy-based human resource management system within the Ministry of Religious Affairs.
Co-Authors Aat Ruchiat Nugraha Abdul Rahman Abdul Rahman Rahim Abdul Rahman Rahim Abdul Rasyid Acfira, Lukkyta Gusti Ali, Makhrus Andriyansah . Anton PW Nomleni Anwar, Anas Iswanto Arie Fitria Arif, Nina Fapari Armin Armin, Armin Asep Supriyadi Aumeboonsuke, Vesarach Daniel Pasaribu Darwis, Herman Degdo Suprayitno Dewi, Florentiana Sinarce Diah Fatma Sjoraida Djunaedi Donwill Panggabean Elismayanti Rembe Etty Puji Lestari Faizul Mubarok Fauzi, Rizal Ula Ananta Florentina Sinarce Dewi Fryan Sopacua Gumati, Tatang Ary Guna, Bucky Wibawa Karya Gusti, Herdie Idriawien Hakiki, Moh Saiful Hamzah, Muhammad Nasir Hasan Basri Umar Hendrik Hendrik Hudaeni, Nurul Ira Geraldina Isra Herdina Fauziah Putri Jamaluddin Kabul Wahyu Utomo Kadek Ayu Purniawati Kardini, Ni Luh Kasno Pamungkas Khadijah Maming khusnul khotimah Lukytta Gusti Acfira Manggarani, Cynthia Ayu Maria Rio Rita Martino Wibowo Masditok, Tokit Muhammad Kafrawi Yunus Muhammad Rizkillah Mursalim Nohong Murtiadi Awaluddin Nasir Nasir Nengah Widiangga Gautama Nengah Widiangga Gautama Ni Luh Kardini Ni Made Devi Devanthi Noor Syaifuddin Noor Syaifuddin, Noor Noor Syaifudin Prasetiyo, Yudhi Radinal, Radinal Rakhmat Nurul Prima Nugraha Ratna Mufidah Redjeki, Finny Rima Rachmawati Risnayanti Andi Djamro Ritonga, Linda Mayasari Riyan Sisiawan Putra Rosdiana Rosdiana Rusman Ruslan Safitri, Julia Sanusi, Nina Utami Sapuriningsih, Chikita Lestari Saputra, Muhamad Ferdian Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Senewe, Fika Olivia Sidrotun Na'im Sinaga, Hommy Dorthy Ellyany Sohilauw, Muhammad Irfai Sri Undai Nurbayani St.Hatidja Subchan, Subchan Subito, Junaptha Adrianto Sudarmo, Agnes Sudarmo, Agnes Puspitasari Suhardi Suhardi Sujono Sujono, Sujono SULTAN, ZULKIFLI Tasrim, Tasrim Tomi Apra Santosa Tri Gunarsih Tri Wahyuningsih Usmany, Paul Utami, Made Dwi Mas Wahyuddin Wahyuddin Widya Rizky Pratiwi, Widya Rizky Wulandari, Andi Sri Rezky Yusuf Bahtiar