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All Journal Jurnal Konseling dan Pendidikan Jurnal Ilmiah Ekonomi Islam Nusantara Science and Technology Proceedings Journal of Social Science and Humanities Jurnal manajemen dan bisnis (Performa)
Alfira Sofia
Universitas Pendidikan Indonesia
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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.
Co-Authors Agrippina Wiraningtyas, Agrippina Allya Roossalyn Assyofa Dodi Permadi Indah Fitriani Lili Adi Wibowo M. Malik Akbar Rohandi Nur Apandi, R Nelly Saidakhmatov Sarvarbek Sirojiddin Ugli Tita Putri Astuti Umarova Zulayxo Turzunovna Vanessa Gaffar