Article Per Year (5 Year)
p-Index From 2021 - 2026
5.477
P-Index
This Author published in this journals
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 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

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
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.
The ‘how’ for sustainability: Answering market pressure through green strategy and green production Johan, Ahmad; Rahayu, Agus; Wibowo, Lili Adi; Yuliawati, Ayu Khrisna
Jurnal Manajemen Bisnis Vol. 14 No. 2: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v14i2.18575

Abstract

Research aims: This study aims to examine the influence of market pressure on green strategy and green production while also looking at its impact on MSMEs' sustainability. The authors also investigate the indirect influence of market pressure on green production through the mediating role of green strategy.Design/Methodology/Approach: This study was carried out on batik craft, fashion, and convection MSMEs oriented to the green concept in West Java Province, with a number of samples of 185 MSMEs. The data obtained were then analyzed using the structural equation modeling technique with SmartPLS software.Research findings: The results of this study demonstrated the positive influence of market pressure on green strategy and green production, and both influenced MSMEs' sustainability. Furthermore, green strategy has been proven to have a positive influence on green production and could mediate the influence of market pressure on green production.Theoretical Contribution/Originality: This study contributes to the literature by widening the antecedent of green strategy, green production, and MSMEs sustainability from the external side, namely market pressure, which is rarely elaborated.Practitioners/Policy Implications: Managers and owners of batik craft, fashion, and convection MSMEs must prepare themselves to answer the calls for sustainability that come from their stakeholders, such as the market and government. Green strategy and green production must be incorporated into their business to achieve sustainability.Research Limitations/Implications: This study has not yet considered the existence of moderating variables, such as firm size, government regulation, or organizational competitiveness. These additional variables can be a sign for firms to understand when the time is to implement their strategy to achieve sustainability according to the underlying conditions of the moderators.
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 Suryanto Suryanto Susilawati, Susilawati Tezza Adriansyah Anwar Tezza Adriansyah Anwar Tuti Asmala Yuli Rachmawati Yuliawati, Ayu Khrisna Zulganef Zulganef