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All Journal VALENSI Jurnal Manajemen Magister Darmajaya Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Pengabdian Perikanan Indonesia Literacy: Jurnal Pendidikan Ekonomi EKONOMIKA45 Jurnal Ekonomika Dan Bisnis Journal of Scientific Research, Education, and Technology Jurnal Riset Akuntansi Soedirman (JUMPER) Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Authentic Research Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
Dewi, Anita Kusuma
Politeknik Negeri Lampung, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Public Health Social Sciences Other

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THE ROLE OF FOREIGN INVESTMENT IN IMPROVING THE LOCAL ECONOMY: CASE STUDIES IN SOUTHEAST ASIA Yunior Pasagi; Ahmad Solihin; Anita Kusuma Dewi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Foreign direct investment (FDI) has been recognized as an important catalyst in advancing the economies of developing countries, especially in the Southeast Asia region. This research aims to analyze the impact that foreign investment has on the local economy in Southeast Asia, with a focus on economic growth, job creation, technology transfer, and development of key sectors. The research results show that foreign investment has a significant role in accelerating the economic development process, through various channels such as increasing employment opportunities, improving the quality of human resources, as well as technological innovation and infrastructure development. Foreign investment also plays a role in the economic integration of Southeast Asian countries into the global economy, enabling access to wider export markets and supporting the country in facing international competition. However, this research also identifies several challenges, including regional disparities in attracting FDI, the risk of a race to the bottom due to competition in providing incentives to investors, and the need for improvements in aspects of governance and transparency to ensure that foreign investment has an inclusive and sustainable positive impact for the local economy.
Determinants of Shopee Customer Satisfaction: Price, Product Quality, and Service Quality Epferiyansah, Adit; Pentiana, Destia; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5312

Abstract

Purpose: This study aims to analyze the influence of price, product quality, and service quality on consumer satisfaction with Shopee among Accounting students at Politeknik Negeri Lampung. Methodology/approach: A quantitative approach was employed using a survey questionnaire distributed to 100 respondents. Data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination through IBM SPSS Statistics 26. Validity and reliability tests were conducted, and outliers were removed, resulting in 94 valid respondents. Results/findings: The results indicate that product quality (beta = 0.646, p-value = 0.000) and service quality (beta = 0.557, p-value = 0.000) have a significant positive effect on consumer satisfaction, while price (beta = 0.153, p-value = 0.239) does not show a significant influence. The regression model is significant simultaneously (F = 37.041, p-value = 0.000) with an adjusted R-squared of 0.538, indicating that 53.8 percent of the variance in consumer satisfaction is explained by the independent variables. Conclutions: Product quality and service quality are the primary drivers of consumer satisfaction in e-commerce platforms. Limitations: The sample is limited to one study program and institution, and the quantitative design limits in-depth exploration of subjective reasons. Contributions: This research provides empirical evidence on youth consumer behavior in digital marketplaces within a regional context in Sumatra, Indonesia, and supports the application of Expectation Confirmation Theory in e-commerce settings.
The Influence of Tax Avoidance, Managerial Ownership and Profitability on Tax Payment Levels Sari, Dela Puspita; Dewi, Anita Kusuma; Damayanti, Damayanti
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5540

Abstract

Purpose: This study aims to analyze the effects of tax avoidance, managerial ownership, and profitability on the level of tax payments in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methodology/approach: This study uses secondary data from financial reports. A purposive sampling method was applied, resulting in 85 observations. Data were processed using SPSS version 25 and multiple linear regression analysis. The research includes classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). Results/findings: The results show that tax avoidance has a positive and significant effect on tax payments, managerial ownership has no significant effect, and profitability has a positive but insignificant effect. Simultaneously, the three variables significantly influenced tax payments, with results shaped by the COVID-19 pandemic and related tax policies. Conclusions: This study concludes that tax avoidance is the dominant factor affecting corporate tax payments, whereas managerial ownership and profitability do not have significant effects. However, all three variables jointly affect the tax payment levels. Limitations: This research is limited to property and real estate companies listed on the IDX during 2019–2023, therefore, the findings may not be generalizable to other sectors or periods. Contributions: This study contributes to the accounting and taxation literature in Indonesia and provides insights for policymakers, tax authorities, and company management.
Corporate Social Responsibility, Leverage, and Firm Size on Tax Aggressiveness in Indonesia Sani, Cici Sabrina Kirani; Dewi, Anita Kusuma; Ridwansyah, Eksa
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5731

Abstract

Purpose: This study aims to analyze the effects of corporate social responsibility, leverage, and firm size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Methodology/approach: This study uses secondary financial report data with purposive sampling, yielding 88 observations. Tax aggressiveness is measured by Effective Tax Rate (ETR), with CSR and firm size as Dummy Variables and Leverage (DER) as an independent variable, analyzed using multiple linear regression in SPSS. Results/findings: The results show that Corporate Social Responsibility (CSR) has a positive but insignificant effect on tax aggressiveness; leverage has a positive and significant effect on tax aggressiveness; and firm size has a negative and significant effect on tax aggressiveness. Conclusions: The results show that tax aggressiveness in energy sector companies is more influenced by leverage and firm size than by CSR, where higher leverage increases tax aggressiveness, while larger firms tend to be less aggressive due to greater public scrutiny. Limitations: The research is limited to energy companies listed on the IDX during 2020–2023, so the findings may not be generalized to other sectors or periods Contributions: This study provides empirical evidence of tax aggressiveness in the energy sector and insights for investors, regulators, and management regarding the factors influencing corporate tax compliance.
The Influence Of Leadership Style, Organizational Culture, And Work Motivation On Employee Performance Zeanette T Lisbet; Wulandari; Yeny Rokhilawati; Anita Kusuma Dewi
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.1070

Abstract

The purpose of this study is to evaluate the impact of leadership style, organizational culture, and motivation on employee performance. Employee performance has become one of the most significant determinants of organizational success in today’s highly competitive business environment. Therefore, organizations need to understand the variables that impact performance. This research will adopt the quantitative method of research with an explanatory research design in order to determine the cause-and-effect relationship among the variables. Information gathering was done using a questionnaire administered to the employees using the Likert Scale. Analysis of data was done through the use of descriptive statistics and multiple regression analyses with the aid of classical assumptions, namely, tests for normality, multicollinearity, and heteroscedasticity. Findings from the study show that leadership style, organizational culture, and work motivation positively affect the performance of employees. Moreover, the findings also reveal that together, these three factors significantly affect employee performance. The R2 value indicates that a high percentage of employee performance is determined by the three variables mentioned above. From the results, one can infer that leadership, organizational culture, and motivation are key elements in improving employee productivity. In light of this, organizations should develop an adaptive form of leadership, create a supportive organizational culture, and introduce motivational programs to boost employee motivation. This research adds to the body of knowledge concerning the effect of these variables on organizational performance.
DIGITAL HR TRANSFORMATION AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM TECHNOLOGY-DRIVEN FIRMS Anita Kusuma Dewi; Noerismayanti Noerismayanti; Nur Ratnasari
INJOSEDU: International Journal of Social and Education Vol. 3 No. 3 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20519389

Abstract

Digital transformation in human resource management has become a crucial strategy for technology-based companies to improve organizational effectiveness and business competitiveness. This study aims to analyze the impact of digital HR transformation on organizational performance in technology-oriented companies through a literature review approach. The research method used is a literature study by reviewing various scientific articles, international journals, research reports, and relevant academic sources that discuss digital HR transformation and organizational performance in the context of modern companies. The results of the study indicate that the implementation of digital technology in HR functions, such as the use of artificial intelligence, big data analytics, cloud-based HR systems, and automated recruitment, can improve operational efficiency, employee productivity, decision-making quality, and organizational flexibility in facing business changes. In addition, digital HR transformation also contributes to increased employee engagement, the development of digital competencies, and the acceleration of organizational innovation. However, several challenges remain, including resistance to change, limited digital competency of human resources, and issues of data security and privacy. This study concludes that digital HR transformation plays a strategic role in driving organizational performance improvement in technology-based companies when supported by adaptive leadership, an innovative organizational culture, and adequate technological readiness. This research is expected to serve as an academic and practical reference for organizations in designing sustainable digital-based HR management strategies.
FLATTENING ORGANIZATIONAL STRUCTURES THROUGH AI INTEGRATION: IMPACTS ON MANAGERIAL EFFECTIVENESS Anita Kusuma Dewi; Fitri Melawati; Betti Widianingsih
INJOSEDU: International Journal of Social and Education Vol. 3 No. 3 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20519451

Abstract

The development of artificial intelligence (AI) has driven significant changes in modern organizational structures, particularly in efforts to create more flexible, adaptive, and efficient organizations. This study aims to analyze the influence of AI integration on the process of streamlining organizational structures and its impact on managerial effectiveness. The research method used is a literature review by examining various scientific articles, international journals, industry reports, and academic publications relevant to digital transformation, AI in management, and the dynamics of organizational structures. The analysis was conducted descriptively and conceptually to identify the relationship between AI implementation, the reduction of organizational hierarchies, and changes in managerial roles in decision-making. The results of the study indicate that AI integration can reduce organizational dependence on complex bureaucratic structures through process automation, accelerated information flow, and increased transparency in internal communications. These conditions enable organizations to build flatter structures with shorter and more responsive coordination paths. Furthermore, managerial effectiveness is increased through the support of data-driven systems that facilitate real-time planning, monitoring, and performance evaluation. However, this transformation also presents challenges in the form of changes in organizational culture, the need to improve digital competencies, and potential resistance from middle management. This study concludes that AI integration plays a crucial role in driving organizational efficiency and redefining managerial functions toward more collaborative, strategic, and technology-driven leadership styles.
Co-Authors Agus Sunaryo Ahadi Rerung, Agus Sunaryo Ahmad Solihin Ahmad Solihin Ahmad, Musafa Aini, Hasiatul Alicia Wido Belinda Allen A. CH. Manongko anggraini, Depita Annisa Putri Asman, Auzia Aulia Asman Azzahra, Amalia Cahya Bekti Utomo Betti Widianingsih Dahlia Fatiyana Putri Damayanti Damayanti Damayanti Damayanti Desi Suci Handayani Destia Pentiana Dian Nirmala Dewi Dwi Desmiyeni Putri Dwi Puji Hartono Edi Pramono Eka Jatmiko Sulistio Wati Eko Hari Tiarto Epferiyansah, Adit Epro Barades Evi Yuniarti Fitri Mareta, Fitri Fitri Melawati Handayani, Refti Puput Hardini Ariningrum Henry Kurniawan Heriyanto Saputra Iralia, Athifah Milda issomatusaada issomatusaada Jerry Rommy Herter Wuisang Khoirunnisa, Rizka Kuriawan, Henry Kurnianti, Mega Ayu Kurniawan, Umarudin Kusuma , Anita Lihan Puspo R Linuwih Aluh Pratitis ludwiga, Sevira Adellia Maulidia Berlianti Maya Arieska Mega Ayu Kurnianti Mislan Sihite Muhammad Lubara Muliawati Handayani Nadisa Theresia Putri Ni Siluh Putu Nuryanti Noer, Irmayani Noerismayanti Noerismayanti Nuning Mahmudah Noor Nur Indariyanti Nur Ratnasari Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Fatimah Pangesti, Bella Pentiana, Destia Pramesti, Pamela Gita Raa’fiuddin Al Ichlas Ramadan, Ivan Mahardika Rerung, Ahadi Ridwansyah, Eksa Rizky Hermayanti Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Sani, Cici Sabrina Kirani Sari, Dela Puspita Sekar Woro Wulandari Trinurwati, Endah Wulandari Yeny Rokhilawati Yossi Hendriati Yuniarti, Evi Yunior Pasagi Yunior Pasagi Yusri, Amrina Zeanette T Lisbet