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All Journal Jurnal Konseling dan Pendidikan Jurnal Ilmiah Ekonomi Islam Nusantara Science and Technology Proceedings Ilomata International Journal of Social Science Journal of Mathematics Instruction, Social Research and Opinion Inkubis: Jurnal Ekonomi dan Bisnis Eduvest - Journal of Universal Studies Journal of Islamic Contemporary Accounting and Business Journal of Social Science and Humanities Jurnal manajemen dan bisnis (Performa)
Alfira Sofia
Universitas Pendidikan Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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The Whistleblowing System, Literacy of Big Data Analytics, and Tax Avoidance: Experimental Study Agrippina Galuh Sulistyaningrum; R. Nelly Nur Apandi; Alfira Sofia
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1003

Abstract

Awareness of the existence of a system that can monitor non-compliance will certainly affect the behavior of taxpayers. Testing taxpayers' intentions to avoid taxes because of the whistleblowing system and big data analytics literacy is very relevant due to being in the era of 4.0. The purpose of this research is to find out the differences in taxpayer decisions to avoid taxes based on the whistleblowing system implemented by the Directorate General of Taxes (DJP) and big data ana-lytics literacy. The test is conducting an experimental method with a 2x2 factorial design. Researchers experimented with student respondents who consisted of several groups with certain treatments. To test the main effect and interaction effect hypotheses between the variables studied, used the Two Way ANOVA analysis technique. The results showed that the main influence and interaction proved sig-nificant or not. Taxpayers' actions in tax avoidance can be minimized when the DJP whistleblowing system runs effectively. However, there is no big data analyt-ics literacy effect on tax avoidance, and there is no interaction effect between fac-tors. The uneven literacy of big data analytics among taxpayers in Indonesia will certainly change shortly. So, the DJP should make more optimal use of advances in science and information technology to increase its tax revenue target.
Pengaruh Motivasi Terhadap Kinerja Pegawai dengan Tunjangan Kinerja Daerah Sebagai Variabel Intervening di Inspektorat Daerah Kabupaten Purwakarta Dalam Perspektif Ekonomi Islam Tita Putri Astuti; Alfira Sofia
Jurnal Ilmiah Ekonomi Islam Vol 9, No 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.7936

Abstract

The purpose of the study was to determine, analyze and explain the influence of the influence of motivation on employee performance with regional performance allowances as an intervening variable at the Regional Inspectorate of Purwakarta Regency. The research was conducted using descriptive verification method, namely collecting, presenting and analyzing data using statistical tests. Comparing research results with existing theories and previous research. The sample used in this study were 77 employees of the Regional Inspectorate of Purwakarta Regency with the sampling technique using Disproportionary Stratified Sampling (sampling technique using certain criteria). The research instrument used a questionnaire and analyzed using path analysis.Calculations obtained that there is a relationship between Motivation (X) and Regional Performance Allowance (Y) indicated by the correlation coefficient value of 0.809. The relationship between Motivation (X) and Employee Performance (Z) is indicated by the correlation coefficient value of 0.866. The magnitude of the influence of motivation and regional performance allowances partially on employee performance is 17% (0.412 x 0.412) x 100% = 17% with a significant effect. The magnitude of the simultaneous influence of motivation and regional performance allowances on employee performance is 85.9% with a significant effect.
Collaboration, virtual co-creation, and value-added logistics: an empirical study of competitiveness in indonesian logistics clusters Dodi Permadi; Vanessa Gaffar; Lili Adi Wibowo; Alfira Sofia
Jurnal Konseling dan Pendidikan Vol. 13 No. 3 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1187900

Abstract

This study empirically examines the causal relationships among Emerging Markets Logistics (EML), Dynamic Logistics Cluster Capabilities (DLCC), Logistics Collaboration Strategy (LCS), Virtual Co-Creation Innovation Program (VCCIP), Value Added Logistics Implementation (VALI), and Logistics Competitiveness Performance (LCP) within logistics clusters in Indonesia. Using a cross-sectional, non-experimental survey design, data were collected from 188 logistics firms operating at the organizational level and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with a hierarchical component approach. Measurement reliability, convergent and discriminant validity, and structural model adequacy were all confirmed. The results show that EML and DLCC have positive and significant direct effects on LCP, while LCS strengthens the impact of market dynamics on competitiveness. However, collaboration alone does not directly generate virtual innovation. VCCIP plays a critical mediating role by transforming dynamic cluster capabilities into value-added logistics services, which in turn significantly enhance competitiveness. The findings reveal two distinct causal pathways: an efficiency-driven pathway through collaboration and an innovation-driven value creation pathway through virtual co-creation and value-added logistics. These results contribute empirically to dynamic capability theory by clarifying the mechanisms through which cluster-based capabilities and virtual co-creation jointly drive logistics competitiveness in an emerging market context.
FROM FLEXITIME TO FUTURETIME: A GLOBAL SYNTHESIS OF TIME-BASED FLEXIBILITY RESEARCH (2022–2024) Mochamad Malik Akbar Rohandi; Alfira Sofia; Allya Roossalyn Assyofa
Jurnal Manajemen dan Bisnis Performa Vol. 23 No.1 (2026)
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v23i1.8365

Abstract

This study aims to systematically review the literature on time flexibility, flexible working, and flextime in the context of post-pandemic work. Using the PRISMA method, the study identifies trends, gaps, and key contributions from literature published between 2022 and 2024. The findings reveal a convergence of meaning among the concepts of time flexibility, flexible working, and flextime, highlighting the urgent need for an integrative temporal framework. This research contributes to theory by mapping the taxonomy of time flexibility and providing policy implications for the development of hybrid work models in the digital era. Time flexibility emerges as a critical factor in integrating productivity and well-being assessments within HR policies. It is essential that organizations adapt flexible policies to accommodate variations in employee age, gender, and family roles, ensuring inclusivity and effectiveness in the modern workforce. However, the study is limited to data collected from Scopus, which may not encompass all relevant perspectives. The insights from this study are valuable for shaping future research and offering practical guidance for organizations navigating the complexities of hybrid work environments in the post-pandemic era.
The Impact of Capital Structure on Firm Performance: A Case Study on ASEAN Countries Saidakhmatov Sarvarbek Sirojiddin Ugli; Indah Fitriani; Alfira Sofia; Umarova Zulayxo Turzunovna
Journal of Social Science and Humanities Vol. 1 No. 3 (2026): June
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jssh.v1i3.740

Abstract

This study examines the impact of capital structure on firm performance using panel data from ASEAN countries between 2019 and 2023. The sample consists of publicly listed non-financial firms in emerging markets, enabling an evaluation of how leverage influences profitability under varying regulatory and financial environments. Firm performance is measured using return on assets (ROA) and return on equity (ROE), while capital structure is proxied by debt-to-equity and debt-to-assets ratios. Panel regression methods are employed to control for firm-specific heterogeneity and macroeconomic factors.The findings suggest that higher leverage does not necessarily improve profitability; instead, firms with greater debt levels may experience reduced performance. However, this relationship is non-linear and depends on the extent of leverage and its impact on earnings. The results support the trade-off theory in the ASEAN context, emphasizing the importance of maintaining an optimal capital structure. These findings provide practical implications for corporate managers and policymakers in formulating balanced financing strategies to enhance financial stability and long-term performance.
From Learning to Performance: The Strategic Role of Knowledge Management in Indonesian Universities Suci Putri Lestari; Vanessa Gaffar; Lili Adi Wibowo; Alfira Sofia
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 2 (2026): June
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i2.1308

Abstract

Higher education institutions in developing countries face persistent challenges in enhancing institutional performance amid rapid digital transformation, yet the mechanisms through which organizational learning and knowledge management contribute to performance outcomes remain underexplored in the Indonesian context. This study aims to: (1) analyze the effect of the learning organization on knowledge management strategy; (2) examine the influence of knowledge management strategy on university performance; and (3) investigate the direct effect of the learning organization on university performance at universities in Eastern Priangan, Indonesia. A quantitative cross-sectional survey design was employed, involving 420 academic and administrative staff selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0 software. The results demonstrate that the learning organization exerts a strong and significant positive effect on knowledge management strategy (β = 0.899, p < 0.001, R² = 0.807) and on university performance (β = 0.521, p < 0.001). Knowledge management strategy also significantly influences university performance (β = 0.412, p < 0.001), with the combined model explaining 75.6% of the variance in performance outcomes (R² = 0.756). These findings confirm that an organizational learning culture is a critical antecedent to the development of effective knowledge management systems, which, in turn, drive improvements in academic quality, research productivity, and institutional governance. This study enriches the learning organization literature in the Indonesian higher education context and provides practical implications for university leaders in designing sustainable institutional development strategies.
Enhancing Telecommunication Infrastructure Performance Through Dynamic Capabilities: The Mediating Roles of GRC Implementation and Artificial Intelegent Adoption Tri Haryanto; Alfira Sofia
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52572

Abstract

The telecommunications infrastructure sector faces unprecedented challenges in balancing operational efficiency, regulatory compliance, and digital transformation amid capital-intensive investments exceeding USD 428 billion globally in 2023. This study investigates how telecommunication infrastructure organizations can enhance their performance through dynamic capabilities, examining the mediating roles of Governance, Risk, and Compliance (GRC) implementation and Artificial Intelligence (AI) adoption. Drawing on Dynamic Capabilities Theory (Teece et al., 1997) and the Resource-Based View (Barney, 1991), this research develops and tests an integrated framework using data from 87 telecommunication infrastructure organizations across 23 countries spanning 2019–2023. Structural Equation Modeling (SEM) was employed to analyze the relationships between dynamic capabilities, GRC implementation, AI adoption, and organizational performance using secondary data from annual reports, industry databases (ITU, GSMA Intelligence), and regulatory filings. The results reveal that dynamic capabilities significantly influence organizational performance both directly ( , ) and indirectly through GRC implementation ( , ) and AI adoption ( , ). GRC implementation and AI adoption exhibit complementary mediating effects, together explaining 68.3% of the variance in organizational performance ( ). The findings provide strategic guidance for telecommunication infrastructure managers to systematically develop sensing, seizing, and reconfiguring capabilities while concurrently strengthening governance frameworks and accelerating AI-enabled transformation. This research integrates dynamic capabilities theory with GRC and AI adoption frameworks, explicating mechanisms through which capabilities translate into superior performance in infrastructure-intensive sectors.
Coopetition as a Strategy to Improve the Global Ranking of Higher Education in Indonesia: SEM-PLS Approach Hafidudin Hafidudin; Agus Rahayu; Syamsul Hadi Senen; Alfira Sofia
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (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.v8i1.139

Abstract

Background: Global university rankings such as QS World University Rankings and Times Higher Education (THE) have become the main benchmarks for assessing the competitiveness of higher education institutions at the international level. Although the number of Indonesian universities included in global rankings has increased, their ranking positions still lag behind those of other countries. This condition reflects the limited resources, the low level of sustainable international research collaboration, and the dominance of the paradigm of pure competition between institutions. On the other hand, empirical studies that integrate management and business perspectives, especially coopetition strategies, in the context of the global ranking of universities in Indonesia are still very limited. Objective: This study aims to analyze the influence of coopetition strategy on the global ranking performance of universities in Indonesia, with international research collaboration as a mediating variable.Methods: The study uses a quantitative approach through a survey of 120 respondents representing public and private universities in Indonesia who are included in the QS and/or THE rankings. The data was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS software. Results: The results of the analysis showed that coopetition had a positive and significant effect on international research collaboration (β = 0.65; p < 0.001) and on global ranking performance (β = 0.31; p < 0.01). International research collaborations have also been shown to have a significant effect on global ranking performance (β = 0.46; p < 0.001) and act as a partial mediator in the relationship between coopetition and global ranking performance (indirect β = 0.30; p < 0.001). The value of the determination coefficient shows that the model is able to explain 57% of the variation in global ranking performance. Conclusion: These findings confirm that the coopetition strategy is an effective management and business approach to strengthen the global competitiveness of Indonesian universities.
The Influence of Dynamic Capabilities and Transformational Leadership on the Performance of Public Sector Organizations Tri Haryanto; Alfira Sofia
Ilomata International Journal of Social Science Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v7i3.2090

Abstract

This study examines the effects of dynamic capability and transformational leadership on organizational performance in public sector institutions by considering the institutional and bureaucratic characteristics that distinguish government organizations from private-sector entities. A quantitative survey approach was employed to investigate how adaptive organizational capabilities and leadership practices influence performance outcomes. A total of 150 questionnaires were distributed to structural and managerial officials in public organizations. Of these, 118 questionnaires were returned, 108 responses passed the initial screening process, and 100 valid cases were retained for the final analysis after data quality assessment. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that dynamic capability has a positive and significant effect on organizational performance (β = 0.31, p < 0.05), indicating that organizational adaptability enhances institutional effectiveness. Transformational leadership also demonstrates a positive and significant influence on performance (β = 0.51, p < 0.05), highlighting the importance of leadership behaviors in motivating employees and supporting organizational achievement. However, the interaction effect between dynamic capability and transformational leadership is not statistically significant. This study contributes to dynamic capability theory by identifying a public-sector-specific boundary condition: the performance benefits of dynamic capability are realized primarily through formalized procedures, administrative coordination, regulatory compliance, and accountability mechanisms rather than leadership-driven strategic flexibility. The findings extend dynamic capability theory to highly institutionalized public-sector environments and clarify how bureaucratic structures shape capability–performance relationships.
Sector-Specific Practices of Account Receivables in the Shanghai Stock Market Munisa Fayzieva; Alfira Sofia; Ida Farida Adi Prawira; Yusupov Komaliddin Bakhtiyor Ugli
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.507

Abstract

This study investigates the relationship between Price Close and Accounts Receivable (A/R) across five economic sectors: Technology, Consumer Cyclicals, Healthcare, Basic Materials, and Energy. A 2023 dataset of sector-specific financial metrics was analyzed using regression techniques to assess the impact of stock price movements on receivables management, with sector-specific coefficients calculated to explore distinct credit practices across industries. The results show a moderate positive correlation (r = 0.522) between Price Close and A/R, indicating that higher stock prices generally correspond with larger receivable balances. Regression analysis reveals that the Energy sector exhibits the most substantial coefficient ($290.42 million), reflecting sensitivity to market valuation. In comparison, the Technology sector shows a $117.0 million coefficient, tied to growth-oriented credit policies. The aggregate model explains 27.27% of the variance in A/R, emphasizing the sector-specific nature of this financial relationship. The findings enrich our understanding of how stock market performance influences corporate credit strategies and provide actionable insights for stakeholders in managing credit risks and aligning financial strategies with market conditions. This research uniquely emphasizes sector-specific variations in the linkage between stock prices and receivables management, offering a nuanced perspective on financial behavior and underlining the importance of contextualizing financial metrics within industry-specific frameworks. Future studies should expand the dataset and incorporate additional variables to comprehensively capture external influences.
Co-Authors Agrippina Wiraningtyas, Agrippina Agus Rahayu Allya Roossalyn Assyofa Dodi Permadi Hafidudin Hafidudin Ida Farida Adi Prawira Indah Fitriani Lili Adi Wibowo M. Malik Akbar Rohandi Munisa Fayzieva Nur Apandi, R Nelly Saidakhmatov Sarvarbek Sirojiddin Ugli Suci Putri Lestari Syamsul Hadi Senen, Syamsul Hadi Tita Putri Astuti Tri Haryanto Umarova Zulayxo Turzunovna Vanessa Gaffar Yusupov Komaliddin Bakhtiyor Ugli