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Exploring the Synergistic Effects of Tax Policies, HRM Practices, and Strategic Marketing on Organizational Financial Performance: A SEM-PLS Analysis Putra, Aditya Halim Perdana Kusuma; Mariam, Siti; Rozamuri, Arif Murti; Yusuf, Marwah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.947

Abstract

The purpose of this study is to examine the synergistic effects of tax policies, Human Resource Management (HRM) practices, and strategic marketing initiatives on organizational financial performance, with a focus on understanding how these elements interact to enhance market competitiveness and operational efficiency in a rapidly evolving business environment. This study employed a descriptive correlational research design to investigate the synergistic effects of tax policies, HRM practices, and strategic marketing initiatives on organizational financial performance. The study utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the complex relationships among these variables, capturing data from a cross-sectional sample of 245 valid responses from middle to large-scale enterprises. Data were collected via a structured online survey that included both validated scales and newly developed items tailored to the constructs of interest. The analysis proceeded in two stages: first, assessing the measurement model for validity and reliability, and second, evaluating the structural model to test the hypothesized relationships. SEM-PLS was chosen for its ability to handle complex models with latent variables, even with small to medium sample sizes, providing robust insights into the factors that drive organizational financial performance. The results of this study reveal significant relationships between HRM Practices, Strategic Marketing Initiatives, Tax Policies, and Organizational Financial Performance, with Market Competitiveness and Operational Efficiency acting as critical mediators. The indirect effects further supported these findings. HRM Practices, Strategic Marketing Initiatives, and Tax Policies all indirectly contributed to Organizational Financial Performance through Market Competitiveness and Operational Efficiency, with all paths showing statistical significance. These results emphasize that the synergistic alignment of HRM, marketing, and tax strategies is crucial for achieving superior financial outcomes, with Market Competitiveness and Operational Efficiency serving as essential pathways in this process.
Effect of Internal Control System and Reward System on Managerial Performance with Locus of Control as Moderating Variable in Banking Putra, Aditya Halim Perdana Kusuma; Elpisah, E.
Golden Ratio of Data in Summary Vol. 3 No. 1 (2023): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v3i1.218

Abstract

This study aims to: (1) assess the effect of the internal control system on managerial performance, (2) To assess the effect of the reward system on managerial performance (3) assess the effect of the internal control system on managerial performance with the locus of control as a moderating variable; (4) To assess the effect of the reward system on managerial performance with the locus of control as a moderating variable. This study uses primary data through a survey of 36 managers divided into three groups in each pre-determined sub-branch office at Mandiri Bank, Indonesian People's Bank, State Savings Bank, and CIMB Niaga Makassar City. Data were analyzed using the statistical product and service solution (SPSS) program. The results of this study indicate that: (1) the internal control system has a negative and significant effect on managerial performance, (2) the reward system has a positive and significant effect on managerial performance, and (3) the internal control system has a positive and significant effect on managerial performance with a locus of control. as a moderating variable, (4) Reward system has a negative and significant effect on managerial performance with the locus of control as a moderating variable.
Analysis of Comparative Advantages and Shifts in Economic Sectors in Wajo Regency Putra, Aditya Halim Perdana Kusuma; Elpisah, E.
Golden Ratio of Data in Summary Vol. 1 No. 2 (2021): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v1i2.270

Abstract

The aims of this research are: (1) to analyze the growth classification of economic sectors in the Wajo Regency 2017-2021; (2) to analyze the basic sector of the economy in the Wajo Regency 2017-2021; (3) to analyze the share and shifts in the economy sector Wajo Regency 2017-2021. This study uses secondary data obtained from BPS-Statistics South Sulawesi Province, BPS-Statistics Wajo, and the Department of Planning and Regional Development Wajo. Data were analyzed using Klassen Typology, Location Quotient, and Shift-Share analysis. The results of this research show that: (1) Sector classified as a developed sectors in the Wajo Regency is The of Agriculture, Forestry and Fisheries, and sector mining and excavation. (2) sectors is a basic sector of Wajo Regency is the sector of Agriculture, Forestry and Fisheries, sector mining and excavation, sector Procurement Electricity and Gas, the sector of Wholesale and Retail, Car Repair, and Motorcycles, (3) The structure of the Wajo Regency 2017-2021 start forward to slide in the economic sector from primer sector to secondary sector (4). The sectors that have competitive advantages (D) in Wajo are sectors of Agriculture, Forestry and Fisheries, sector Procurement Electricity and Gas, construction sector, sectors Transportation and Warehousing, sector Provision of Accommodation and Food Drink, the Financial Services sector and the insurance sector, Real Estate sector, Service sector Corporate sector Public Administration, Defense, and Social Security Mandatory, and sector service of education.
Analysis of Comparative Advantages and Shifts Share in Economic Sectors: Empirical Study in Wajo Regency, Indonesia Putra, Aditya Halim Perdana Kusuma; Rahmi, R.
Golden Ratio of Data in Summary Vol. 3 No. 1 (2023): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v3i1.309

Abstract

The aims of this research are: (1) to analyze the growth classification of economic sectors in the Wajo Regency 2011-2015; (2) to analyze the basic sector of the economy in the Wajo Regency 2011-2015; (3) to analyze the share and shifts in the economy sector Wajo Regency 2011-2015. This study uses secondary data obtained from BPS-Statistics South Sulawesi Province, BPS-Statistics Wajo, and the Department of Planning and Regional Development Wajo. Data were analyzed using Klassen Typology, Location Quotient, and Shift-Share analysis. The results of this research show that: (1) Sector classified as a developed sectors in the Wajo Regency is The of Agriculture, Forestry and Fisheries, and sector mining and excavation. (2) sectors is a basic sector of Wajo Regency is the sector of Agriculture, Forestry and Fisheries, sector mining and excavation, sector Procurement Electricity and Gas, the sector of Wholesale and Retail, Car Repair, and Motorcycles, (3) The structure of the Wajo Regency 2011-2015 start forward to slide in the economic sector from primer sector to secondary sector (4). The sectors that have competitive advantages (D) in Wajo are sectors of Agriculture, Forestry and Fisheries, sector Procurement Electricity and Gas, construction sector, sectors Transportation and Warehousing, sector Provision of Accommodation and Food Drink, the Financial Services sector and the insurance sector, Real Estate sector, Service sector Corporate sector Public Administration, Defense, and Social Security Mandatory, and sector service of education.
Theoretical Implications of Theory Planned Behavior on Purchasing Decisions: A Bibliometric Review Simanjuntak, Mariana; Putra, Aditya Halim Perdana Kusuma
Golden Ratio of Mapping Idea and Literature Format Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v1i1.18

Abstract

This study uses a bibliometric literature review approach with a sample mapping literature of 10 articles regarding planned behavior theory approaches to purchase decisions; Reference articles from 2007 - 2021 under publisher Elsevier (e.g., LWT, Journal of Retailing and Consumer Services, Journal of Interactive Marketing, Regional Science and Urban Economics, Food Quality and Preference Journal, Energy Policy, Decision Support Systems Journal, and Industrial Marketing Management ). Universally, the results of this literature study state two propositions and hypotheses (e.g., Firstly, the theoretical implication states that there is a robust theoretical correlation between the theory of Planned behavior on purchase decisions; secondly, the correlation of planned behavior theory in aspects of management (e.g., marketing, Technology, and HRM) make a positive contribution as a grounded theory to explain antecedent variables and their correlation to other approaches)
Symmetrical and Asymmetrical of TAM: Consumer Emotional Value and Service Innovation on Consumer Purchase Decisions Juniansyah, Dedi; Putra, Aditya Halim Perdana Kusuma; Syahnur, Haerdiansyah; Hasan, Sabri; Nujum, Syamsu
Golden Ratio of Mapping Idea and Literature Format Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v2i1.133

Abstract

This article presents the results of the mapping carried out taken from various sources, with a total of 34 papers used as mapping materials. Based on the existing theory, TAM consists of several factors, namely risk factors, usability, and added value. The community can accept the stronger these three factors, the more robust technology. These factors can lead to an acceptance of feelings of emotional value or commonly refer to as perceived emotional value. A person can receive emotional value after using the technology, and an emotional value can occur because of innovation. These two things can make a decision someone will use the technology. This study aims to determine the symmetrical and asymmetrical relationship between TAM and Emotional Value, Service Innovators, and also Consumer Purchase Decisions.
Moderating of SERVQUAL on E-WOM, Product Quality, and Brand Image on and E-commerce Purchase Intention Pradana, Andi Fadel Pradana; Hasan, Sabri; Putra, Aditya Halim Perdana Kusuma; Kalla, Rastina
Golden Ratio of Mapping Idea and Literature Format Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v2i1.135

Abstract

This article presents the results of mapping taken from various sources as many as 20 articles on e-WOM, Product Quality and Brand Image as well as consumer behavior and purchasing power towards purchase intention. In the concept of marketing; word of mouth (WOM) is a noble goal of various business activities where the concept of WOM is as a form of advertising through voluntary recommendation activities from consumers to their social environment and groups. In digital activity, the concept of WOM then changed to e-WOM (electronic word of mouth). The presence of a product, word of mouth and also customer preferences are inseparable from the linkage of brand image attached to product elements and service quality. In general, Brand image is the current view of customers about a brand. Brand image can be defined as a collection of unique associations in the minds of target customers.
Unlocking the Symphony of Innovation: Weaving Knowledge Management into Organizational Performance Putra, Aditya Halim Perdana Kusuma; Rahmi, R.; Laisila, Maya
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i2.323

Abstract

In the relentless pursuit of organizational excellence, the synergistic interplay between knowledge management, innovation, and organizational performance has emerged as a central focal point. This study embarks on a quantitative exploration to decipher the intricate connections that underlie these phenomena. The investigation delves into the dynamic landscape of knowledge management and its profound impact on innovation within organizations. It hypothesizes that adept knowledge acquisition, sharing, and utilization practices engender heightened innovation levels. Simultaneously, the study postulates that organizations effectively harnessing knowledge management experience superior overall performance, characterized by enhanced flexibility, productivity, and competitiveness. Further delving into the innovation dimension, the research scrutinizes the symbiotic relationship between innovation and organizational performance. It proposes a positive correlation between a higher degree of innovation and an organization's prowess in competitive advantage, revenue generation, and customer satisfaction. The study also sheds light on the instrumental role of wise leadership in fostering knowledge management capabilities. It anticipates that leaders embracing qualities such as discernment, adept communication, and an understanding of core issues stimulate knowledge management prowess. This, in turn, is expected to positively influence innovation performance through the mediation of knowledge management capabilities. Amidst the tapestry of these relationships, the study examines the context of industry clusters and their impact on knowledge management and innovation performance. It theorizes that industry clusters, rich in resources and robust relationships, will synergistically promote knowledge sharing and acquisition practices, thereby amplifying innovation performance. Furthermore, the research probes the intersection of organizational sustainability, knowledge management, and open innovation. It postulates that organizations effectively integrating social and environmental dimensions within their business strategies will experience a positive influence on innovation performance. In this rigorous empirical journey, quantitative methodologies are employed to unveil the intricacies of these interconnections. Data collection, analysis, and interpretation form the keystones of the research process, facilitating the validation or rejection of the proposed hypotheses. Ultimately, this study aspires to illuminate the underlying mechanisms that propel organizations towards unparalleled success by orchestrating knowledge management, innovation, and organizational performance into a harmonious crescendo.
Digital Transformation and its Implications for Macroeconomic Performance: A Responsive and Adaptive Management Strategy Approach Putra, Aditya Halim Perdana Kusuma; Rivera, Kevin M.
Golden Ratio of Mapping Idea and Literature Format Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v4i2.355

Abstract

Digital transformation has become a pervasive force reshaping global business and economic landscapes. This paradigm shift goes beyond mere technological evolution, representing a fundamental reconfiguration of organizational structures, processes, and strategies. In the contemporary context, understanding and harnessing the implications of digital transformation on macroeconomic performance are crucial. This discourse explores the multifaceted impacts of digital transformation on both micro and macroeconomic dimensions, emphasizing the need for a responsive and adaptive management strategy approach.
Optimizing Marketing Management Strategies Through IT Innovation: Big Data Integration for Better Consumer Understanding Putra, Aditya Halim Perdana Kusuma; Rivera, Kevin M.; Pramukti, Andika
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i1.398

Abstract

The dynamic business environment, the fusion of Information Technology (IT) innovation with marketing management strategies has emerged as a crucial element for success amidst heightened competition. As markets evolve and consumer behaviors shift, enterprises are compelled to adapt swiftly, employing innovative tools and methodologies to gain insights and maintain relevance. Within this context, the integration of Big Data analytics emerges as a transformative catalyst, offering unprecedented opportunities to comprehend consumer preferences and optimize marketing endeavors. The convergence of IT and marketing management signifies a paradigm shift in how businesses conceive and execute their strategies. Historically, marketing decisions relied heavily on intuition, market research, and limited data samples. However, the digital revolution has ushered in an era characterized by the generation and collection of vast amounts of data at an unprecedented pace. This proliferation of data presents both challenges and opportunities for marketers. While the sheer volume and complexity of data can be overwhelming, harnessing this reservoir of data can unlock invaluable insights into consumer behavior, preferences, and trends. The integration of Big Data into marketing management strategies has revolutionized consumer understanding and value creation. By leveraging vast amounts of consumer data, businesses can extract valuable insights to gain a competitive advantage and enhance consumer engagement. However, this integration also presents challenges, including concerns regarding data privacy and security. At the forefront of this data-driven revolution lies Big Data analytics—a multidisciplinary field utilizing advanced computational techniques to analyze large and diverse datasets. Unlike traditional analytics approaches, Big Data analytics excels in processing massive volumes of structured and unstructured data with agility and efficiency. By harnessing distributed computing, machine learning algorithms, and cloud infrastructure, organizations can extract actionable intelligence from previously unwieldy datasets. The integration of Big Data analytics into marketing management holds immense promise for unlocking new avenues of consumer understanding. By aggregating and analyzing disparate data sources, marketers can gain comprehensive insights into consumer preferences, behaviors, and sentiments, enabling more targeted and effective marketing strategies. Moreover, Big Data analytics empowers marketers to anticipate and respond to emerging trends and market shifts with unprecedented agility, ensuring a competitive edge in fast-paced industries. However, realizing the full potential of Big Data integration in marketing management requires more than technological prowess—it demands a strategic shift in organizational mindset and culture. Embracing a data-driven approach necessitates breaking down silos between departments, fostering cross-functional collaboration, and promoting a culture of experimentation and innovation. Additionally, it requires a commitment to ethical data practices to safeguard consumer privacy and data security throughout the data lifecycle.
Co-Authors - Lukman S A. Ahmad A. Nirwana Nur Abbas, Ilham Abdul Haeba Ramli Abubakar, Herminawaty Achriansyah Ahmad Gani Adhi Hilardi Ahmad Firman Ahmad Ridha Ajmal A Ajmal As'ad Amnah Hadi Andi Adawiah Andi Darmawangsa Andika Pramukti Andika Prawira Buana Ardi Ardi Ardi Ardi Arif Murti Rozamuri Asmini Asmini Awalia, Nur Syapria Aylee Christine Alamsyah Sheyoputri Aylee Christine Alamsyah Sheyoputri Bahari, Andi Faisal Basri Modding Budi Guntoro Daduk Merdika Mansur Darmawangsa, Andi Dedi Juniansyah Dwi Rizky Puspa Elia Ardyan Elpisah Fahrudin Zain Olilingo Faradiva Dwi Azizah Fika Aryani Fitriani Mandung Fyrdha Faradyba Hamzah Gunawan Bata Ilyas Hadi, Amnah Hamzah, Fyrdha Faradyba Hernita I Gede Arya Pering Arimbawa Ilyas, Gunawan Bata Ismail HA Juniansyah, Dedi Kalla, Rastina Laisila, Maya Lestari, Setyani Dwi Lina - Mariana, Lina - M. Akil, M. Mangkona, Suriyanti Marmin, Hidayat Marwah Yusuf Muhammad Akil Muhammad Firmansyah Mulang, Hastuti Munawir Nasir Munawir Nasir Natsir, Rahmadhany Noch, Muhammad Yamin Nurani Nurani Nurhayati Azis Nurlina, Nurliina Nurpadila Nurul Chamidah Pattarani, Andi Pradana, Andi Fadel Pradana Pramukti, Andika R. Rahmi Rahmi Rahmi Rahmi, R. Ramli, Mansyur Reza, Heru Kreshna Ricky Gunawan, Ricky Rivera, Kevin Rivera, Kevin M. Rozamuri, Arif Murti Rumasukun, Mohammad Ridwan S, Lukman Sabri Hasan Sabri Hasan Sabri Hasan Sapiri, Muhtar Sapriyadi Setyani Dwi Lestari Simanjuntak, Mariana SITI MARIAM Siti Mariam St. Hatidja St. Syahriati Sultan Surani Suriyanti Suriyanti Syahnur Said Syahnur, Haerdiansyah Syamsu Nujum Yulia Tri Samiha Yunus, Abdul Thalib Yusran Paris Yusran Paris, Yusran Yusuf, Marwah