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All Journal Amkop Management Accounting Review (AMAR) Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Journal of Law Review Advances in Taxation Research Vifada Assumption Journal of Law
Prabowo, Rahmat Eko
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Keadilan Kompensasi, Kepuasan Kompensasi Terhadap Kinerja Karyawan PT. Hidayat Anugrah Pratama S, Sumarni; Darwis; Prabowo, Rahmat Eko
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 7 No. 2 (2024): Mei-Oktober (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v7i2.126

Abstract

ABSTRAK Penelitian ini ingin mengetahui seberapa besar pengaruhkeadilan dan kepuasan atas gaji terhadap kinerja karyawan di PT. Anugrah Pratama. Menggunakan analisis regresiberganda, penelitian ini akan menguji secara individual dan bersama-sama pengaruh kedua faktor tersebut terhadapkinerja karyawan. Hasil penelitian menunjukkan bahwa baik keadilan maupunkepuasan kompensasi secara signifikan mempengaruhi kinerjakaryawan PT. Anugrah Pratama. Artinya, denganmeningkatkan keadilan dan kepuasan gaji, perusahaan dapatmeningkatkan kinerja karyawan. ​ Kata kunci: Keadilan kompensasi, Kepuasan, Kinerja.
Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System Saputra, Tri Eka; Prabowo, Rahmat Eko
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.424

Abstract

Purpose: This study examines public perceptions of tax justice and responses to systemic tax reforms, particularly in the context of digitalization and reform-driven economies like Indonesia. It investigates how distributive and procedural fairness, financial literacy, and socio-economic dynamics shape trust, compliance, and acceptance of tax policies. Research Design and Methodology: The study employs a qualitative approach, using a Systematic Literature Review (SLR) to synthesize insights from recent theoretical and empirical studies. Integrating key findings from interdisciplinary research explores the relationship between tax justice perceptions, digitalization, financial literacy, and public trust in tax reforms. Findings and Discussion: The study reveals that perceptions of tax fairness significantly influence public trust and compliance. Distributive justice ensures equitable tax burdens aligned with economic capacity, while procedural justice emphasizes transparency and inclusive in policy implementation. Financial literacy moderates the relationship between perceived fairness and voluntary compliance, enhancing public understanding of taxation benefits. Digitalization offers efficiency but presents challenges of inclusivity, particularly for marginalized groups. The findings highlight the importance of tailoring reforms to socio-economic and cultural contexts to foster trust and acceptance. Implications: The study underscores the need for transparent, equitable, and inclusive tax policies. Policymakers should prioritize public education on financial literacy, ensure equitable digital tax systems, and promote participatory governance in tax reform processes. These measures will enhance compliance, strengthen public trust, and promote sustainable economic development. Future research should empirically validate these relationships and explore cross-country comparisons to deepen understanding of taxation dynamics.
Perlindungan Hukum terhadap Konsumen dalam Transaksi Jual-Beli Handphone di E-commerce Prabowo, Rahmat Eko
Journal of Law Review Vol. 4 No. 2 (2025): Maret - Agustus
Publisher : Program Pascasarjana Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jolr.v4i2.135

Abstract

Tujuan: Penelitian ini untuk menganalisis efektivitas penerapan peraturan perundang-undangan tentang perlindungan konsumen dalam transaksi jual-beli handphone melalui e-commerce di Indonesia serta mengidentifikasi hambatan-hambatan yang dihadapi dalam implementasinya di lapangan. Metode Penelitian: Pendekatan normatif, dengan menggabungkan analisis doktrinal terhadap peraturan perundang-undangan yang berlaku dan data empiris yang diperoleh melalui wawancara mendalam dengan konsumen, pelaku usaha, serta lembaga terkait yang berperan dalam pengawasan dan penegakan hukum perlindungan konsumen. Hasil dan Pembahasan: Berdasarkan hasil analisis terhadap efektivitas penerapan peraturan perundang-undangan yang mengatur perlindungan konsumen dalam transaksi jual-beli handphone melalui platform e-commerce di Indonesia, disimpulkan bahwa perlindungan hukum yang diharapkan secara normatif masih belum sepenuhnya terwujud secara efektif dalam praktik. Meskipun regulasi seperti Undang-Undang Perlindungan Konsumen dan Undang-Undang Informasi dan Transaksi Elektronik telah memberikan fondasi hukum yang cukup kuat, pelaksanaannya masih menghadapi berbagai kendala mulai dari ketimpangan informasi, lemahnya mekanisme pengawasan, minimnya akses terhadap penyelesaian sengketa yang cepat dan murah, hingga keterbatasan literasi hukum di kalangan konsumen. Selain itu, posisi tawar konsumen dalam sistem e-commerce sering kali masih lemah akibat dominasi platform digital dan ketidakjelasan tanggung jawab hukum pelaku usaha. Oleh karena itu, diperlukan langkah konkret berupa penguatan pengawasan negara, harmonisasi kebijakan internal platform dengan regulasi nasional, serta penyediaan mekanisme penyelesaian sengketa yang adaptif terhadap dinamika transaksi digital demi mewujudkan perlindungan hukum yang efektif, berkeadilan, dan berorientasi pada kepentingan konsumen di era ekonomi digital. Implikasi: Studi ini juga merekomendasikan riset lebih lanjut perlu adanya penguatan pengawasan, harmonisasi kebijakan platform dengan regulasi nasional, serta peningkatan literasi hukum konsumen agar perlindungan hukum dalam transaksi jual-beli handphone di e-commerce dapat terwujud secara efektif dan adil di era digital.
Penyelesaian Utang Debitur Terhadap Kreditur Melalui Kepailitan Dalam Sistem Hukum Indonesia Prabowo, Rahmat Eko; Saputra, Tri Eka
Vifada Assumption Journal of Law Vol. 2 No. 1 (2024): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/febch931

Abstract

Penelitian ini bertujuan untuk mengetahui dan mempertajam konsep pengaturan hukum dalam penyelesaian utang melalui kepailitan serta penyelesaian utang debiturterhadap kreditor. Penelitian ini menggunakan metode penelitian hukum normatif, dengan jenis dan bahan hukum sekunder yang berasal dari bahan hukum primer. Hasil penelitian ini menunjukkan bahwa: Pengaturan hukum penyelesaian utang melalui kepailitan terdapat hubungan yang kuat antara KUHPerdata dan UUKPKPU yang dapat kita lihat pada Pasal 222 Ayat (2) Jo Pasal 1413 KUHPerdata yang secara substansi mengatur mengenai pembaharuan utang antara pihak debitur dengan pihak para kreditor. Penyelesaian utang debitur terhadap kreditur pada hakekatnya merupakan satu rangkaian proses yang dimulai dari permohonan pernyataan pailit, pengurusan dan pemberesan harta pailit, dan terakhir adalah berakhirnya kepailitan, diajukan kepada Ketua Pengadilan Niaga wilyah hukum debitur tersebut.
The Role of Financial Inclusion and Women's Participation in Enhancing Food Sovereignty: Evidence from Coastal Communities Wahyuni, Nurul; Prabowo, Rahmat Eko; Sharon, St Salmah; Arif, Muh; S, Sumarni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3186

Abstract

This study aims to analyze the role of digital financial inclusion and women's participation in strengthening food independence among coastal communities in South Sulawesi. The research sample consisted of 100 female respondents from Takalar, Bantaeng, and Bulukumba Regencies. Data were collected using a structured questionnaire and analyzed through the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that digital financial inclusion has a positive but not significant effect on food independence (β=0.176; p=0.139), while women's participation has a positive and significant effect on food independence (β=0.568; p<0.001). Simultaneously, the two variables explain 50.4% of the variation in food independence, with the remaining 49.6% influenced by factors outside the model. These results highlight that the active role of women in economic activities, social participation, and household decision-making is more decisive in achieving food independence than mere access to digital financial services. The practical implication of this study emphasizes the importance of strengthening women’s empowerment programs through financial literacy and digitalization, as well as expanding cross-sector collaboration to support the achievement of the Sustainable Development Goals (SDGs), particularly in the areas of gender equality, poverty alleviation, and food security in coastal regions.
Co-Authors Darwis Muh Arif, Muh NURUL WAHYUNI Saputra, Tri Eka Sharon, St Salmah Sumarni S, Sumarni