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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Multidisiplin West Science
Riyanto Setiawan
Universitas Muhammadiyah Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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Analisis Efektivitas Penerapan Sistem E-Filing Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di KP2KP Bondowoso Fadilah Fahmil Tri Saputra; Rendy Mirwan Aspirandi; Riyanto Setiawan
Jurnal Multidisiplin West Science Vol 3 No 04 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i04.1101

Abstract

Pemerintah Indonesia mau mengoptimalkan pemasukan pajak dengan metode lebih memudahkan dalam perihal pembayaran sampai pelaporan pajak dengan meluncurkan sistem e-filing yang memaksimalkan bayaran serta prosesnya tidak rumit sehingga WP nantinya bakal terbantu. Tujuan dalam riset ini merupakan buat mengenali Pengaruh pelaksanaan sistem e-filing terhadap Kepatuhan Wajib Pajak di KP2KP Bondowoso. Hasil riset ini menampilkan kalau pelaksanaan sistem e- filing di KP2KP Bondowoso telah efisien terhadap kenaikan kepatuhan Wajib Pajak, nampak dalam meningkatnya SPT yang dilaporkan serta Wajib Pajak yang terdaftar wajib SPT di KP2KP Bondowoso. Wajib Pajak di Bondowoso merasa sangat terbantu dengan terdapatnya pelaporan sistem e-filing sebab lebih gampang, instan, serta efektif. Namun masih ada hambatan semacam sistem yang terkadang error serta banyak WP yang awam hendak terdapatnya teknologi sehingga hadapi kesusahan dalam pemakaian sistem e-filing.
The Effect Of Information Flow, Information Adequacy And Interaction Supportiveness On Organizational Commitment With Job Engagement As An Intervening Fikri Budi Berliawan; Nursaid Nursaid; Riyanto Setiawan; Budi Santoso
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8663

Abstract

This study aims to explore how information flow, information adequacy, interaction supportiveness, and job engagement impact organizational commitment. A descriptive and verificative approach was employed to examine the relationship between information flow, information adequacy, and interaction supportiveness on organizational commitment, with job engagement as the intervening variable. Data were collected through questionnaires, observations, and literature reviews involving a sample of 250 employees selected using accidental sampling. Hypothesis testing was conducted using path analysis with the assistance of SmartPLS software. The results show that information adequacy and job engagement have a direct influence on organizational commitment among Generation Y employees in the Surabaya–Sidoarjo area, while information flow and interaction supportiveness do not have a direct effect. However, the three variables (information flow, information adequacy, and interaction supportiveness) were found to significantly affect job engagement. Furthermore, job engagement was proven to mediate the effect of information flow, information adequacy, and interaction supportiveness on organizational commitment.
The Intervening Role of Village Financial Management on the Effect of Human Resources Competence and Village Government SOTK on the Success Level of Community Development and Empowerment Programs Saiful Bahri; Nursaid Nursaid; Diyah Probowulan; Riyanto Setiawan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8839

Abstract

The purpose of this study is to determine the role of village financial management interventions on the influence of HR competencies and SOTK Pemdes on the success level of development programs and community empowerment throughout Asembagus District, Situbondo (East Java). This study applies a quantitative descriptive approach with a population of villages in Asembagus District. The sample was determined by purposive sampling technique. Data collection uses primary data from questionnaire data collection with village officials as respondents. Data analyzed used SEM-PLS with SmartPLS software. The results shown that HR competencies affects the success level of development programs, but does not affect the success level of community empowerment programs. The role of SOTK Pemdes affects the success level of development programs and the success level of community empowerment programs. The role of HR competencies and SOTK Pemdes affects village financial management. Village financial management affects the success level of development programs and community empowerment programs.
PROFESSIONALISM, WORK FACILITIES, AND COMPETENCE AS DETERMINANTS OF EMPLOYEE PERFORMANCE THROUGH AFFECTIVE COMMITMENT: EVIDENCE FROM THE BONDOWOSO REGENCY EDUCATION OFFICE Edi Riyanto; Budi Santoso; Riyanto Setiawan
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.9252

Abstract

Effective human resource management plays an important role in improving organizational performance, particularly in the education sector. This study examines the effects of professionalism, work facilities, and competence on the performance of employees at the Bondowoso Regency Education Office, with affective commitment serving as a mediating variable. A quantitative approach was employed using a survey method. The sample consisted of employees of the Bondowoso Regency Education Office selected through an appropriate sampling technique. Data were analyzed using Structural Equation Modeling (SEM) based on WarpPLS to assess both direct and indirect relationships among variables. The findings reveal that professionalism, work facilities, and competence positively and significantly influence employee performance. These variables also positively affect affective commitment, which subsequently mediates their impact on performance. The results support organizational behavior theories emphasizing the role of individual capabilities and workplace conditions in enhancing performance through employee commitment. This study contributes to the literature by extending the understanding of the relationships among professionalism, work facilities, competence, affective commitment, and performance in the public sector. Practically, the findings suggest that organizations should strengthen employee training, improve work facilities, and foster affective commitment to enhance employee performance and the quality of educational services
THE INFLUENCE OF SUPPORTING FACILITIES, THE QUALITY OF HEALTH CENTER SERVICES, AND THE MEDICAL PERSONNEL COMPETENCYON PATIENT LOYALTY WITH SATISFACTION AS AN INTERVENING Yayak Hendarini; Riyanto Setiawan; Toni Herlambang
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9395

Abstract

Quality health services are a crucial factor in enhancing patient satisfaction and loyalty, particularly in primary healthcare facilities such as health centers. However, numerous challenges remain regarding supporting facilities, service quality, and the competence of medical personnel, all of which need to be optimized to meet patient expectations. This study aims to analyze the influence of supporting facilities, service quality, and medical personnel competence on patient loyalty, both directly and indirectly through patient satisfaction as a mediating variable. Data were collected from patients who utilized services at the Jember Regency Health Center using a survey method and analyzed with Structural Equation Modeling (SEM) via WarpPLS software. The results indicate that supporting facilities, service quality, and medical personnel competence have a positive and significant direct effect on patient loyalty. Additionally, these three variables positively and significantly impact patient satisfaction, which in turn mediates their influence on patient loyalty. These findings underscore the importance of enhancing comfortable facilities, high-quality services, and professional medical personnel competencies to boost patient satisfaction and loyalty in primary healthcare services. This research is expected to serve as a reference for Community Health Center management in developing strategies to improve service quality and maintain patient loyalty
Co-Authors Dino Angga**, Budi Santoso* Edi Riyanto Fadilah Fahmil Tri Saputra Fikri Budi Berliawan Nursaid Nursaid Probowulan, Diyah Rendy Mirwan Aspirandi Saiful Bahri Toni Herlambang Yayak Hendarini