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All Journal JPSI (Journal of Public Sector Innovations) Journal Research of Social Science, Economics, and Management
Johan Ferdhianzah, Hefry
Unknown Affiliation
Humanities Education Environmental Science

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Strategic Analysis of Village Government Performance In Governance: Study in Kalirejo Village, Probolinggo Regency, Indonesia Wanusmawatie, Ike; Fatimah Durrety, Shinta; Johan Ferdhianzah, Hefry; Rohmatul Khasanah, Ulvi
JPSI (Journal of Public Sector Innovations) Vol. 9 No. 1 (2024): November 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpsi.v9n1.p1-11

Abstract

The purpose of this study is to describe and examine the Kalirejo Village Government's performance in governance. This study employs SWOT analysis with the Analytical Hierarchy Process (AHP) to identify strategic internal and external elements. The research method used was qualitative. According to the study's findings, administrative services dominate village government performance. These services are intermediary in nature, connecting the village community's needs to the regional government, which owns the local public service authority. Second, transparency, accountability, and participation are more of a formality when reporting to the superior authority, specifically the regency. Third, in order to improve village government performance in the short term, standard operating procedures for administrative services must be developed. Furthermore, as a medium-term strategy, infrastructure development and connection with the village council, as well as collaboration with third parties, will be implemented to boost competency and service efficiency. It is hoped that this strategic decision-making will be sustainable and effective in village governance, thereby enhancing the quality of services and the well-being of village communities in the future
The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Hidayat, Kadarisman; Fatikhah Rokhimakhumullah, Dewi Noor; Cahaya Ningsih, Devi Nur; Johan Ferdhianzah, Hefry
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

Abstract

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.
Co-Authors Cahaya Ningsih, Devi Nur Dewi Noor Fatikhah Rokhimakhumullah Fatimah Durrety, Shinta Ike Wanusmawatie Kadarisman Hidayat Rohmatul Khasanah, Ulvi