Ifah Rofiqoh
Fakultas Bisnis Psikologi Dan Komunikasi, Universitas Teknologi Yogyakarta Jl. Ring Road Utara, Mlati Krajan, Yogyakarta 55285 – Indonesia

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A Systematic Literature Review of Employee Performance Appraisal Decision Support System Oktavianingrum, Ery; Rofiqoh, Ifah
Edunity: Social and Educational Studies Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.406

Abstract

Employees in an agency or company are the most important assets that affect the progress of a company, so there is a need to improve the quality of employee performance. Employee performance is an achievement achieved by an employee in carrying out work in accordance with the standards or criteria set in the company.  The need for employee performance is important in an agency or company because it is related to a decision-making system for the company. This study aims to analyze the practice of decision-making systems for employee performance assessment. The method used in writing this article is literature review. The results of the study show that important indicators or criteria are considered in determining the weight of employee assessments. The methods of a Decision Making System (SPK) are very diverse to support the ranking and determinants of employee assessment decisions. Based on the literature review above, the author argues that the decision support system in assessing the best employee performance is with the Simple Additive Weighting (SAW) algorithm. This is supported by the assessment criteria used, including work performance, loyalty, initiative, responsibility, cooperation, communication, discipline, obedience and leadership. These criteria are often used in research to assess employee performance and produce a decision related to human resources that can be used by leaders in determining their company goals.
The Moderating Role of Size in the Influence of Financial and Governance Aspects on Tax Avoidance Sesilia, Deselva; Rofiqoh, Ifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

Study This aiming for test hypothesis that profitability, capital intensity, and proportion commissioner independent is predictor significant to avoidance taxes, as well as that size company to moderate connection between third variable the with avoidance Tax. Urgency study This based on the increasing practice avoidance taxes that can be lower state revenue and inhibit effectiveness policy taxation. Research This use approach quantitative with secondary data obtained​ from report annual company public listed on the Indonesia Stock Exchange (IDX) during period 2019–2023. Purposive sampling technique was used for obtained 193 companies that met the requirements criteria certain. Although in accordance with objective research, engineering This own potential bias that can limit generalization Results. Analysis done with panel data regression using Random Effect Model (REM) approach. Research results show that profitability influential positive and significant to avoidance tax, indicating that more companies​ profitable own more lots of opportunities and incentives for do planning tax aggressive. Capital intensity and proportion commissioner independent no influential significant, which shows that second factor the no always related directly with behaviour avoidance tax. While that, size company proven to moderate connection between profitability and avoidance tax, but no to moderate relationship between two variables others. Findings this give contribution important for regulators, investors and academics in understand determinant avoidance tax as well as confirm the need for governance more companies​ effective for press practice the.
The Role of Digital Marketing in Technology-Based MSME Development Efforts Almaliki, Ragil; Rofiqoh, Ifah
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.943

Abstract

Purpose. This study aims to analyze the role of digital marketing in the development of technology-based Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Method. Using a literature review approach of 15 scientific articles published from 2015 to 2024, this study identifies effective digital marketing strategies, challenges in their implementation, and opportunities that can be taken advantage of by MSME actors. Result. The results of the study show that strategies such as the use of social media (Instagram, TikTok), Search Engine Optimization (SEO), storytelling, and partnerships with local influencers contribute significantly in increasing business visibility, customer engagement, and sales turnover. Conclusion. Limited digital literacy, inadequate human resources, and changes in digital platform algorithms are still major challenges. Implementation. This study recommends the need for structured digital assistance, cross-sector collaboration, and ecosystem development that supports the digital transformation of MSMEs in a sustainable manner.