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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Bisnis JAM : Jurnal Aplikasi Manajemen JBTI : Jurnal Bisnis : Teori dan Implementasi Professional : Jurnal Komunikasi dan Administrasi Publik MIX : Jurnal Ilmiah Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Management Research JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) MABIS: Manajemen dan Bisnis Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Journal of Enterprise and Development (JED) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal E-Bis: Ekonomi Bisnis Jurnal Darma Agung Asian Management and Business Review Wiga : Jurnal Penelitian Ilmu Ekonomi IJFBP International Journal of Family Business Practices Journal of Business Studies and Management Review Journal Publicuho Journal of Applied Management and Business Administration IIJSE TGO Journal of Community Development Indonesian Journal of Strategic Management (IJSM)
Johan, Ahmad
Universitas Langlang Buana
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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Exploring succession in small business growth in Bandung: Mediating role of strategic change Johan, Ahmad; Sriwardani, Sriwardani; Oktavian, Rizky Ferrari
Jurnal Siasat Bisnis VOL 28, NO 2 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss2.art5

Abstract

Purpose – This study aims to understand the influence of organizational agility and organizational resilience towards SMEs business performance and analyze the mediating role of strategic change and the moderating role of environmental uncertainty.Design/methodology/approach – This study uses quantitative approach with survey method. The population of the study is SMEs business actors in Bandung, West Java. The samples are chosen for about 250 respondents using purposive sampling, while the data is processed using structural equation modelling with Partial Least Square.Findings – The results indicate positive influence of organizational agility on organizational resilience, as well as organizational resilience on SMEs business growth. Additionally, strategic change is found to mediate the relationship of organizational resilience towards SMEs business growth. Environmental uncertainty can strengthen the influence of organizational resilience on strategic change.Research limitations/implications – The results of this research provide evidence that the underlying mechanisms for increasing organizational resilience and SME business growth can be seen from the perspective of organizational agility and choosing the right strategy.Practical implications – This study underscores the importance of building organizational agility and resilience to face dynamic environmental situation characterized by rapid change. When SMEs are adaptive and more responsive in carrying out their business, this can lead to positive outcomes for their growth.Originality/value – The present study provides the underlying mechanisms that shows how organizational agility and resilience can lead to SMEs business growth which operate in the uncertain environment.
Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance Sari, Diana; Johan, Ahmad
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art5

Abstract

Recently, public opinion regarding tax avoidance has become unbreakable; and issues related to tax institutions are disrupting tax revenues. Tax avoidance leads to an issue that still requires resolution and is firmly entrenched among the business community in developed countries. The small and medium business sector refers to a sector that is involved in aggressive tax avoidance practices. Thus, tax can be accepted as a problem to achieve sustainability. This research applies a fiscal psychology theory approach with a survey approach on 150 MSME owners in Bandung City, West Java. The collected data was then analyzed using the Partial least squares approach to test and analyze the hypothesis. The results of this research show that tax knowledge and the tax incentives provided have a positive effect on the sustainable business performance of MSMEs in Bandung. Apart from that, this research also proves that tax attitudes are a determinant that can strengthen or weaken the relationship between tax knowledge and the tax incentives provided in achieving sustainable MSME business performance. It is hoped that the results of this research will add to the literature and expand the body of knowledge, especially in the context of taxation and business performance, and for practitioners, especially business owners. It can be a consideration that compliance in paying taxes is an essential factor in achieving business performance.
Co-Authors Adi Utama Agus Rahayu Ali Januarty, Tamy An-Nisa Diana Andri Rianawati ANI SURTIANI Ani Yunaningsih Atep - Suhendar Ayi Astuti Ayke Nuraliati Ayuningtyas Yuli Hapsari Barkah Rosadi Cecep Suarha Dessy Isfianadewi Diana Sari Dzauharoh, Shinta Euis Eka Pramiarsih Febrianti, Resti Ferry Arfiansyah Fitriana, Nahda Fitriyani Fitriyani Ginanjar Wira Saputra Hadi, Faizal Susilo Handrian, Feby Ariel Heny Hendrayati Hidayat, Muhamad Hidayat, Yosep Rahman Imanirrahma Salsabil Irfan Dzulfikar Krishti, Aghnia Kurniawati Kurniawati Kusumawardana, Mohammad Fauzi Leny Hartati Lili Adi Wibowo Lufni Ramdiani Mariana F, R. Adjeng Maya Sari, Nur Zeina Mayasari Mayasari Mirza Abdi Khairusy Muafi - Muafi Ni Luh Laksmi Rahmantari Nisa Aprilianti Nita Kanya Nugraha Nugraha Oktavian, Rizky Ferari Oktavian, Rizky Ferrari Praptika Jaya, Adi Prasetyo Hadi Prihadi, M Dana Puspo Dewi Dirgantara R. Iim Takwim Rahmayanti, Rima Ratih Hurriyati Riza Bahtiar Sulistyan Satriawan, Budhi Satriawan, Budhie Satyawisudarini, Inne Sondari, Tanty Sri Astuti Pratminingsih Sriwardani . Sriwardini Sriwardini Sudarmadi, Dedi Suhada Suhada Suhada Suhada SUMA, Dewi Surjono, Welly Suryanto Suryanto Susilawati, Susilawati Tezza Adriansyah Anwar Tezza Adriansyah Anwar Tuti Asmala Yuli Rachmawati Yuliawati, Ayu Khrisna Zulganef Zulganef