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All Journal Journal of Economic, Bussines and Accounting (COSTING) Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Thahir, Fera Firyal
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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IMPLEMENTASI SKEMA BONUS DALAM MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN PADA PERUSAHAAN TRANSPORTASI LAUT Ruhayu, Yuyu; Rustam, Andi; Lukman, Andi; Rustan, Rustan; Adiningrat, Andi Arifwangsa; Thahir, Fera Firyal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13333

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana implementasi skema bonus dalam meningkatkan produktivitas kerja karyawan pada Perusahaan Transportasi Laut. Penelitian ini menggunakan teknik analisis kualitatif analisis kualitatif dengan Langkah-langkah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa adanya korelasi positif antara implementasi skema bonus dengan peningkatan produktivitas kerja karyawan. Pola skema bonus yang di terapkan yaitu bonus secara individu maupun bonus secara kelompok. Bonus berbasis individu lebih efektif dalam meningkatkan motivasi pribadi.
Menelisik Pelaporan Pajak Online Pada Usaha Mikro Kecil Menengah (UMKM) Thahir, Fera Firyal; Nasaruddin, Fadliah; Tenriwaru, Tenriwaru
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 2 (2020): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i2.362

Abstract

The government continues to increase the existing tax potential by carrying out tax modernization in the form of online tax reporting (e-filling). This method is expected to facilitate business tax reporting. However, the reality on the ground shows that some of the small business actors are still unfamiliar with this method because there is still a manual process detected by the tax service provider. The purpose of this study is to determine the dynamics of online tax reporting that is applied to micro, small and medium enterprises (MSMEs) in fulfilling tax obligations as taxpayers. The basis of this research is qualitative with descriptive research type. This research method uses qualitative descriptive and data collection is done by observation, interviews, and documentation. From the results of the research conducted showed that not all taxpayers especially MSMEs use the online tax reporting system, but the online implementation system has been running well and shows consistency that it is mandatory to use a sustainable online system. There have been many taxpayers who feel the benefits of using the online system but there are still some taxpayers who have not felt it, depending on the convenience of each individual. Many taxpayers still lack understanding and feel some obstacles in online reporting. Therefore, in-depth socialization is applied so that the parties served and those served are able to optimize the online system. 
PERSEPSI ETIS PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PENENTU DAN KONSEKUENSI KEPATUHAN PAJAK SUKARELA Amna, Amna; Jacob, Muhammad Salman Alfansuri; Thahir, Fera Firyal; Dewi, Mega Arisia; Burhanuddin, Burhanuddin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13066

Abstract

Abstrak Perbedaan persepsi mengenai penghindaran pajak didasari oleh penilaian moral individu. Penilaian moral mencerminkan kemampuan individu untuk menentukan tindakan etis. Penelitian ini bertujuan untuk menguji faktor persepsi etis terhadap penghindaran pajak dan pengaruh persepsi etis terhadap kepatuhan pajak. Survei dilakukan terhadap 150 responden. Data tersebut kemudian diolah dengan software SEM sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan menunjukkan bahwa: H1: Relativisme mempunyai pengaruh positif terhadap persepsi etis penghindaran pajak. H2: Idealisme mempunyai pengaruh negatif yang signifikan terhadap persepsi etis penghindaran pajak. H3: Religiusitas berpengaruh terhadap persepsi etis penghindaran pajak dan yang terakhir H4: Persepsi etis penghindaran pajak berpengaruh negatif terhadap kepatuhan pajak sukarela. Kata Kunci: Pajak, Kepatuhan Pajak Sukarela, Persepsi Etis Penghindaran Pajak
PERAN INTERAKSI VIRTUAL DALAM SOCIAL COMMERCE TERHADAP KEPERCAYAAN DAN LOYALITAS KONSUMEN DI INDONESIA Yulianadewi, Ina; Ruhayu, Yuyu; Thahir, Fera Firyal
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6754

Abstract

This study aims to analyze the role of virtual interaction in social commerce on consumer trust and loyalty in Indonesia. The rapid growth of social media–based commerce has made virtual interaction a crucial factor in shaping relationships between sellers and buyers in the digital space. A quantitative approach was employed through a survey of 250 active users of social commerce platforms such as TikTok Shop, Shopee Live, and Instagram Shop. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to examine the relationships among variables. The findings reveal that virtual interaction has a positive and significant effect on both consumer trust and loyalty. Consumer trust also positively affects loyalty and mediates the relationship between virtual interaction and consumer loyalty. These results indicate that trust serves as a key element linking digital interaction activities to customer loyalty formation. Theoretically, this study enriches the literature on social commerce and relationship marketing by confirming the relevance of the Social Exchange Theory and Online Trust Theory in Indonesia’s digital context. Practically, the results suggest that business practitioners should strengthen virtual communication with consumers through responsive, empathetic, and transparent interactions while utilizing features such as live streaming, interactive chat, and user reviews to foster trust and loyalty. The study also provides insights for platform managers and regulators to enhance transaction security, transparency, and consumer digital literacy.
Co-Authors Adiningrat, Andi Arifwangsa Amna, Amna Burhanuddin Burhanuddin Jacob, Muhammad Salman Alfansuri Lukman, Andi Mega Arisia Dewi Nasaruddin, Fadliah Ruhayu, Yuyu Rustam, Andi Rustan, Rustan Yulianadewi, Ina