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All Journal Jurnal Konseling dan Pendidikan Jurnal Ilmiah Ekonomi Islam Nusantara Science and Technology Proceedings
Alfira Sofia
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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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.
Co-Authors Agrippina Wiraningtyas, Agrippina Dodi Permadi Lili Adi Wibowo Nur Apandi, R Nelly Tita Putri Astuti Vanessa Gaffar