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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 Interprof Jurnal Pengabdian Perikanan Indonesia Literacy: Jurnal Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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) Academia Open 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 Medicine & Pharmacology Public Health Social Sciences Other

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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.
THE EFFECT OF COMPANY SIZE, COMPANY AGE, PROFITABILITY, AND AUDIT DELAY ON ACCURACY TIME OF SUBMISSION OF COMPANY FINANCIAL REPORTS REGISTERED CONSUMER CYCLICALS SECTOR ON THE INDONESIA STOCK EXCHANGE IN 2024 Dinda Aura Malika; Nurmala; Anita Kusuma Dewi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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

Abstract

The timeliness of financial statement submission is an essential aspect of corporate transparency and accountability, particularly for publicly listed companies. Delayed financial reporting may reduce the relevance of accounting information and negatively affect investors' decision-making. This study aims to examine the effects of firm size, firm age, profitability, and audit delay on the timeliness of financial statement submission among Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2024. This research employed a quantitative approach using secondary data obtained from the annual reports of Consumer Cyclicals companies listed on the IDX. The sample consisted of 141 companies selected through purposive sampling. The data were analyzed using descriptive statistics and binary logistic regression. The results indicate that firm size, firm age, and profitability have no significant effect on the timeliness of financial statement submission. In contrast, audit delay has a significant negative effect on the timeliness of financial reporting, indicating that a longer audit completion period reduces the likelihood of companies submitting their financial statements on time. The logistic regression model demonstrates good model fit and explains 84.6% of the variation in the timeliness of financial statement submission. These findings suggest that improving the efficiency of the audit process is a key factor in enhancing timely financial reporting among Consumer Cyclical companies. Therefore, companies are encouraged to strengthen coordination with auditors and improve the effectiveness of their financial reporting processes to ensure compliance with regulatory reporting deadlines.
Pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor dan Pajak Air Permukaan Terhadap Pendapatan Asli Daerah Provinsi Lampung Ramadan, Ivan Mahardika; Dewi, Anita Kusuma; Kurniawan, Henry
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/wvawva49

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan terhadap Pendapatan Asli Daerah Provinsi Lampung. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pendapatan Daerah Provinsi Lampung dengan cakupan seluruh kabupaten dan kota di Provinsi Lampung selama periode 2020–2023. Teknik pengambilan sampel menggunakan sampel jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Analisis data dilakukan menggunakan regresi linier berganda setelah model memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan secara simultan berpengaruh terhadap Pendapatan Asli Daerah Provinsi Lampung. Secara parsial, Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor berpengaruh signifikan terhadap Pendapatan Asli Daerah, sementara Pajak Air Permukaan juga menunjukkan pengaruh meskipun dengan kontribusi yang relatif lebih kecil. Temuan ini menegaskan pentingnya optimalisasi pengelolaan pajak daerah sebagai upaya memperkuat kapasitas fiskal dan kemandirian keuangan daerah. This study aims to analyze the effect of Motor Vehicle Tax, Motor Vehicle Title Transfer Fee, and Surface Water Tax on the Regional Original Revenue of Lampung Province. The research employs a quantitative approach with a causal associative design. Secondary data were obtained from the Regional Revenue Agency of Lampung Province, covering all regencies and cities in Lampung Province during the period 2020–2023. A saturated sampling technique was applied, in which all members of the population were included as research samples. Data analysis was conducted using multiple linear regression after the regression model satisfied the classical assumption tests. The study results indicate that Vehicle Tax, Vehicle Ownership Transfer Fee, and Surface Water Tax simultaneously have no significant effect on the Original Local Revenue of Lampung Province. Partially, Vehicle Tax and Vehicle Ownership Transfer Fee have a significant effect on the Original Local Revenue, while Surface Water Tax also shows an effect, albeit with a relatively smaller contribution. These findings emphasize the importance of optimizing local tax management as an effort to strengthen fiscal capacity and financial independence of the region. In practice, the regional government is advised to enhance supervision and services in the collection of Vehicle Tax and Vehicle Ownership Transfer Fee, as well as to utilize digital technology to increase public compliance, thereby maximizing the contribution of local taxes.
Pengaruh Faktor Environmental Disclosure,  Social Disclosure, Governance Disclosure dan Firm Size Terhadap Profitabilitas Trinurwati, Endah; Dewi , Anita Kusuma; Yuniarti, Evi
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/zpd5a469

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh environmental disclosure, social disclosure, governance disclosure, dan firm size terhadap profitabilitas perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel dilakukan menggunakan purposive sampling, sehingga diperoleh 25 perusahaan dengan total 100 observasi. Data penelitian dianalisis menggunakan regresi linier berganda setelah dilakukan penanganan outlier, yang menghasilkan 94 observasi akhir yang layak dianalisis. Sebelum pengujian hipotesis, data diuji melalui uji asumsi klasik untuk memastikan kelayakan model regresi. Hasil analisis menunjukkan bahwa secara parsial social disclosure berpengaruh negatif dan signifikan terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA). Sementara itu, environmental disclosure, governance disclosure, dan firm size tidak menunjukkan pengaruh signifikan terhadap profitabilitas perusahaan. Namun, hasil uji simultan menunjukkan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap profitabilitas perusahaan sektor consumer non-cyclicals. Temuan ini mengindikasikan bahwa praktik pengungkapan keberlanjutan pada sektor consumer non-cyclicals belum sepenuhnya berorientasi pada peningkatan kinerja keuangan jangka pendek, khususnya pada aspek sosial yang cenderung menimbulkan beban biaya operasional. Penelitian ini memberikan implikasi bahwa perusahaan perlu mengintegrasikan praktik environmental, social, and governance secara lebih strategis agar tidak hanya memenuhi tuntutan transparansi dan kepatuhan regulasi, tetapi juga mampu mendukung efisiensi operasional dan penciptaan nilai ekonomi yang berkelanjutan. This study aims to analyze the impact of environmental disclosure, social disclosure, governance disclosure, and firm size on the profitability of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period of 2021–2024. The study uses a quantitative approach with secondary data obtained from annual financial statements and sustainability reports of the companies. The sampling technique is conducted using purposive sampling, resulting in 25 companies with a total of 100 observations. The research data is analyzed using multiple linear regression after outlier handling, which results in 94 valid observations for analysis. Before testing the hypotheses, the data is tested through classical assumption tests to ensure the suitability of the regression model. The analysis results show that, partially, social disclosure has a negative and significant impact on profitability, as measured by Return on Assets (ROA). Meanwhile, environmental disclosure, governance disclosure, and firm size do not show a significant impact on the company's profitability. However, the simultaneous test results indicate that all four variables together have a significant effect on the profitability of the consumer non-cyclical sector companies. These findings suggest that sustainability disclosure practices in the consumer non-cyclical sector are not yet fully oriented toward improving short-term financial performance, particularly in the social aspect, which tends to increase operational costs. This study implies that companies need to integrate environmental, social, and governance practices more strategically so that they not only meet transparency and regulatory compliance demands but also support operational efficiency and the creation of sustainable economic value.  
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Anita Kusuma Dewi; Maulidia Berlianti; Hardini Ariningrum; Hasiatul Aini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.
Co-Authors Agus Sunaryo Ahadi Rerung, Agus Sunaryo Ahmad Solihin Ahmad, Musafa Alicia Wido Belinda Allen A. CH. Manongko anggraini, Depita Annisa Putri Asman, Auzia Aulia Asman Azzahra, Amalia Cahya Betti Widianingsih Dahlia Fatiyana Putri Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Desi Suci Handayani Destia Pentiana Dian Nirmala Dewi Dinda Aura Malika Dwi Desmiyeni Putri Dwi Puji Hartono Edi Pramono Eka Jatmiko Sulistio Wati Eko Hari Tiarto Epferiyansah, Adit Epro Barades Evi Yuniarti Fitri Mareta Fitri Mareta, Fitri Fitri Melawati Handayani, Refti Puput Hardini Ariningrum Hasiatul Aini 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 Lulu Ardelia Kholillah 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 Nurmala Nurul Fatimah Pangesti, Bella Pramesti, Pamela Gita Putu Edi Sutrisna 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 Utomo, Bekti Wulandari Yeny Rokhilawati Yossi Hendriati Yuniarti, Evi Yunior Pasagi Yunior Pasagi Yusri, Amrina Zeanette T Lisbet