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All Journal Owner : Riset dan Jurnal Akuntansi Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Return : Study of Management, Economic and Bussines
Christanti, Rossalina
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Religion Economics, Econometrics & Finance

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Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health Pratama, Hengky; Yuanita, Dielanova Wynni; Christanti, Rossalina
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2552

Abstract

This research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue.
Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability Christanti, Rossalina; Wibowo, Wahju Satria; Wijaya, Yahya
Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Vol 7 No 1 (2023): January 2023
Publisher : Sekolah Tinggi Teologi Simpson Ungaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46445/ejti.v7i1.616

Abstract

This paper examines the perception of transparency among the Church Councils with an ethical-theological analysis and an analysis of financial accountability. The background of the problem is that there are different perceptions among the congregations regarding church financial accountability. These differences reflect differences in theological ethical content. The data collection method used is a mix-method, which uses quantitative tools by distributing questionnaires and in-depth interviews with several church assemblies. The final number of respondents is 167 church assemblies from two church groups, namely the Indonesian Christian Church of the Central Java Regional Synod (Gereja Kristen Indonesia Sinode Wilayah Jateng/GKI SW Jateng) Region of Solo and the Javanese Christian Churches (Gereja-gereja Kristen Jawa/GKJ) Region of North Yogyakarta. The result is a moral obligation is proven to have a significant effect on transparency and intention to disclose financial information to the congregation. This moral obligation to make church finances transparent is based on the church community or congregation members. The ethical drive mainly comes from the community. Theologically, this result on the one hand confirms the existence of the church as a community of faith that drives the formation of values. On the other hand, it presents an opportunity for the church to make a program that formed a personal value of transparency in the Church Council. The research contribution is to the development of the Church Council's guidance on financial accountability and the development of theological ethical values.
Digital Adoption and Financial Performance: Evidence From Indonesian SMEs in Food and Beverage Sector Audrey Sazkhya Sinaga, Kezia; Irene, Jenni; Christanti, Rossalina
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i04.94

Abstract

Digital adoption is now starting to be utilized by SMEs business actors. This study aims to examine the impact of digital technology adoption on financial performance. Data collection in this study used a survey of 520 SMEs in the food and beverage sector in Indonesia, data analysis was carried out using the purposive sampling method. The variables of concern in this study are digital finance, digital payments, and digital marketing. Furthermore, financial literacy and financial inclusion are proposed as moderation. The results show that digital finance, digital payments and digital marketing have a positive and significant influence on the financial performance of SMEs, so it can be concluded that SMEs that adopt digital technology tend to have better performance. Furthermore, moderation of financial literacy and financial inclusion are unable to strengthen the relationship between digital finance, digital payments and digital marketing to financial performance. The implication of this research is that it is important for business owners to consider the adoption of digital technology in order to improve financial performance. The number of businesses that experience an increase in financial performance, will also be followed by an increase in the Indonesian economy. The limitations during this study were conducted, such as the number of large SMEs samples that were not comparable to other groups, as well as research results that could not be widely applied to other sectors.
Co-Authors Audrey Sazkhya Sinaga, Kezia Irene, Jenni Pratama, Hengky Wahju Satria Wibowo Yahya Wijaya Yuanita, Dielanova Wynni