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All Journal Journal La Bisecoman Al-Buhuts (e-journal) Center of Economic Students Journal (CSEJ)
Hasnidar Syam
Universitas Muslim Indonesia
Economics, Econometrics & Finance

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The Influence of Rewards and Punishments on the Performance of Employees : JEL Classification: L66, M11, M31, O32, Q13 M. Irfan Maulana Bima; Hasnidar Syam
Journal La Bisecoman Vol. 7 No. 2 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i2.3197

Abstract

This study aims to determine the effect of perceived organizational support and work-life balance on the dimensions of employee engagement, namely vigor, dedication, and absorption among university lecturers in Indonesia. Data were obtained by distributing questionnaires to respondents, namely 170 lecturers working at universities in Java and Sulawesi. The results showed that perceived organizational support had a positive effect on all three dimensions of employee engagement. However, work-life balance only had a positive effect on vigor, while it had no effect on dedication and absorption. Perceived organizational support can be used to improve employee engagement among lecturers in universities.
Transformasi Digital Sistem Perpajakan : Dampaknya terhadap Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah: Studi pada UMKM Sektor Informal di Kota Makassar Nur Wahyuni; Hasnidar Syam; Syamsu Alam; Eka Ariaty Arfah
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7609

Abstract

Digital transformation of the tax administration through DJP Online, e-Filing, and e-Billing is expected to enhance efficiency, transparency, and access to tax services. However, among informal-sector MSMEs, the benefits are not evenly realized, as a persistent gap remains between revenue potential and actual collections, shaped by limited digital literacy, low tax understanding, and constraints in infrastructure and technological readiness. This study aims to examine the impact of digital tax transformation on tax compliance among informal-sector MSMEs in Makassar City, identify key barriers to adopting digital tax systems, and formulate context-sensitive adaptive strategies to strengthen the effectiveness of digitalization policies. A qualitative approach with an exploratory case-study design was employed using in-depth interviews, participant observation, focus group discussions, and document analysis; data were analyzed thematically and triangulated to capture MSMEs’ responses, perceptions, and compliance behaviors. The findings indicate that digital tax transformation contributes positively to formal compliance particularly timely filing and easier tax payments yet this improvement is not fully matched by stronger material compliance due to ongoing limitations in digital literacy, regulatory understanding, and perceived system complexity, highlighting the need for sustained education and assistance. Moreover, when digital services are perceived as user-friendly, fair, and high-quality, some MSME taxpayers show a shift from enforced compliance toward voluntary compliance.
PENGARUH TEKANAN WAKTU DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS HASIL PEMERIKSAAN PADA KANTOR INSPEKTORAT KABUPATEN PINRANG Arni Neneng S. Yusuf; Darwis Lannai; Hasnidar Syam
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/f0z04h69

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Tekanan Waktu dan Kompleksitas Tugas terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Kabupaten Pinrang. Lokasi dalam penelitian ini adalah Kantor Inspektorat Kabupaten Pinrang yang beralamat di Macorawalie, Kec. Watang Sawitto, Kabupaten Pinrang dengan waktu pelaksanaan penelitian berlangsung selama 2 bulan yaitu bulan Desember 2024 sampai dengan bulan Januari 2025. Populasi dalam penelitian ini yaitu seluruh pegawai Aparat Pengawas Internal Pemerintah pada Kantor Inspektorat Kabupaten Pinrang yang berjumlah 42 orang, sedangkan dalam penentuan sampel, menggunakan teknik sampling jenuh, yaitu pengambilan sampel dari total keseluruhan populasi. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung di lapangan, dengan memberikan kuesioner/lembar pernyataan kepada 42 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel tekanan waktu berpengaruh negatif dan signifikan terhadap kualitas hasil pemeriksaan dan variabel kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas hasil pemeriksaan.
Co-Authors Arni Neneng S. Yusuf Darwis Lannai Eka Ariaty Arfah M. Irfan Maulana Bima Nurwahyuni Syamsu Alam