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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen The Indonesian Journal of Accounting Research International Journal Administration, Business & Organization Journal Research of Social Science, Economics, and Management Jurnal Abdimas Maduma Journal of Innovative and Creativity KINERJA : Jurnal Ekonomi dan Bisnis
Rikky Rundu Padang
Universitas Pendidikan Ganesha, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Socialization and Stengthening Management Organization Community Transformation in the Digital Era Rundu Padang, Rikky; Tampubolon, Jonris; Muttiwijaya, Gede Teguh Prasetya; Ferdianto, Jemmy Regri; Putra, Made Pramana
JURNAL ABDIMAS MADUMA Vol. 4 No. 2 (2025): Juli 2025
Publisher : English Lecturers and Teachers Association (ELTA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/jam.v4i2.458

Abstract

Digital transformation has become a necessity in the governance of community organizations in the digital era. The development of information and communication technology requires Community Organizations to carry out strategic adaptations in order to increase effectiveness, efficiency, and wider public participation. This study aims to examine the role of socialization in supporting the strengthening of digital transformation in the management of Community Organizations, as well as identifying challenges and strategies that can be implemented in the process. There were 60 participants involved in this activivity who come from different regions in Indonesia. The activity was conducted online through Zoom Conference. The results of the community service show that socialization carried out continuously through various digital platforms can increase digital literacy of members, encourage collaboration between institutions, and strengthen organizational transparency and accountability. In addition, successful digital transformation is supported by visionary leadership, the availability of technological infrastructure, and adaptive regulatory support. However, the main challenges faced include resistance to change, gaps in HR capacity, and budget constraints. Therefore, a strengthening strategy is needed through digital training, increasing multi-sector partnerships, and establishing an inclusive digital ecosystem for Community Organizations. The conclusion of this Community Service is that socialization and strengthening of digital-based management are the keys to success in realizing relevant, responsive, and highly competitive Community Organizations in the digital era. Keywords: Digital Transformation, Community Organizations, Socialization, Institutional Strengthening, Digital Era
PENGARUH INTERNAL MARKETING DAN WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN PADA BANK SYARIAH INDONESIA KCP JEMBER GAJAH MADA Ferdianto, Jemmy Regri; Padang, Rikky Rundu; Putra, Made Pramana
Kinerja Vol 7 No 02 (2024): Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v7i02.4265

Abstract

Penelitian ini bertujuan untuk mengetahui internal marketing dan work life balance terhadap kinerja karyawan baik itu secara simultan maupun secara parsial. Rancangan penelitian ini menggunakan kuantitatif kausal. Subjek yang pada penelitian ini adalah karyawan BSI KCP Jember Gajah Mada dengan objek yang digunakan dalam penelitian ini yaitu internal marketing, work life balance, dan kinerja karyawan. Teknik pengambilan sampel menggunakan sampel jenuh dimana seluruh populasi atau semua karyawan BSI KCP Jember Gajah Mada yang berjumlah 32 orang akan menjadi responden. Metode pengumpulan data yang digunakan adalah kuesioner yang kemudian akan dianalisis dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan hasil bahwa (1) internal marketing dan work life berpengaruh secara positif dan signifikan terhadap kinerja karyawan. (2) internal marketing berpengaruh secara positif dan signifikan terhadap kinerja karyawan. (3) work life balance berpengaruh secara positif dan signifikan terhadap kinerja karyawan.
PENGARUH INISIATIF TANGGUNG JAWAB SOSIAL PERUSAHAAN ATAU CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP SIKAP, KEPUASAN, DAN LOYALITAS NASABAH PT. BNI TBK Padang, Rikky Rundu; Ferdianto, Jemmy Regri; Muttiwijaya, Gede Teguh Prasetya
Kinerja Vol 8 No 01 (2025): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v8i01.4847

Abstract

Peningkatan perusahaan semakin banyak menerapkan CSR baik dalam bentuk amal (charity) maupun pemberdayaan (enpowerment). Salah satunya adalah PT. BNI Tbk. Penelitian ini bertujuan untuk mengetahui persepsi konsumen terkait inisiatif CSR yang dilakukan oleh Bank BNI, sikap, kepuasaan, dan loyalitas nasabah pada Bank BNI. Selain itu, penelitian ini berfokus untuk mengetahui hubungan inisiatif CSR terhadap sikap nasabah, sikap terhadap kepuasan, kepuasan terhadap loyalitas, inisiatif CSR terhadap kepuasan yang dimediasi oleh sikap, dan inisiatif CSR terhadap loyalitas yang dimediasi oleh sikap dan kepuasaan. Metode penelitian yang digunakan bersifat kuantitatif dengan menyebarkan kusioner dan mengelola data dari 200 responden yang telah menjadi nasabah minimal tiga bulan, mengetahui CSR yang dilakukan Bank BNI, dan berada di salah satu kota di Indonesia (Medan, Jakarta, Bandung, Surabaya, Denpasar, atau Makassar). Data diolah menggunakan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa tiga inisiatif CSR terkait preferensi untuk inisiatif ramah lingkungan, preferensi untuk inisiatif filantropi, dan preferensi untuk inisiatif mendukung karyawan tidak memiliki pengaruh terhadap sikap konsumen. Sedangkan dua inisiatif CSR terkait persepsi keterlibatan bank dalam kegiatan CSR dan preferensi untuk aktivitas yang berpusat pada pelanggan memiliki pengaruh terhadap sikap konsumen. Selanjutnya keterlibatan bank dalam kegiatan CSR memiliki pengaruh terhadap kepuasan konsumen, sikap konsumen berpengaruh terhadap kepuasan konsumen, dan kepuasan konsumen berpengaruh terhadap loyalitas konsumen. Adapun hasil evaluasi penelitian memperlihatkan perlu adanya peningkatan layanan terbaik pada inisiatif CSR yang berpusat pada pelanggan dan tetap menjaga keterlibatan bank dalam kegiatan CSR. Penelitian ini juga dapat digunakan pada perusahaan lainnya yang telah melakukan CSR.
Digital Transformation in Tax Administration: The Role of Coretax, Service Quality, and Morality in Enhancing MSME Compliance in Indonesia Muttiwijaya, Gede Teguh Prasetya; Padang, Rikky Rundu; Yasa, I Nyoman Putra; Adiputra, I Made Pradana
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.947

Abstract

Global tax administrations increasingly adopt digital transformation to enhance compliance efficiency, yet Indonesian micro, small, and medium enterprises (MSMEs) still exhibit underreporting behavior that constrains the country's tax revenues. Persistent barriers, including limited internet access, data entry errors, and inadequate digital literacy, have hindered full adoption. Notably, MSME tax revenue declined in early 2025 following system disruptions and reporting delays that triggered potential penalties. In response, the Directorate General of Taxes introduced Coretax, an integrated digital platform that consolidates registration, e-filing, invoicing, and real-time notifications. This study examines the influence of perceived service quality, tax morality, and sanctions on MSME compliance and investigates the moderating role of Coretax utilization. Quantitative data were collected through a cross-sectional survey of 100 MSMEs in Badung Regency, purposively selected based on at least six months of Coretax usage and valid business registration. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that service quality, tax morality, and sanctions have a significant impact on MSME tax compliance, with Coretax moderating these relationships. Frequent platform users demonstrated greater compliance improvement, driven by service quality and moral commitment, while personalized sanction notifications proved more effective than generic alerts. These findings highlight that an integrated and interactive e-tax system enhances compliance not only through digital efficiency but also by reinforcing behavioral and moral drivers. Further studies are recommended using longitudinal data and broader regional coverage to explore institutional and financial readiness factors.
Virtual Influencer Marketing: Examining the Impact of Perceived Authenticity and Source Attractiveness on Brand Trust with Digital Literacy as a Moderator Pramana Putra, Made; Ferdianto, Jemmy Regri; Putra, Putu Yunartha Pradnyana; Padang, Rikky Rundu
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.587

Abstract

The marketing landscape is witnessing a strategic shift from human to AI-powered virtual influencers (VIs). While their use is growing, their impact on brand trust remains unclear, especially concerning key attributes like perceived authenticity and source attractiveness, and how these are filtered by consumers' digital literacy. This quantitative study employed an online survey to collect data from 153 Indonesian social media users from Generations Y and Z who were actively exposed to VI content. Data were analyse using Structural Equation Modelling (SEM) with Partial Least Squares (PLS) to test hypotheses regarding the influence of perceived authenticity and source attractiveness on brand trust, with digital literacy as a moderating variable. The results confirmed that both perceived authenticity (β = 0.612, p < 0.001) and source attractiveness (β = 0.328, p < 0.001) have a significant positive effect on brand trust. Furthermore, digital literacy was found to be a significant, albeit weaker, moderating factor in this relationship (β = 0.167, p = 0.015), indicating that a consumer's level of digital sophistication influences how they process VI’s attributes to form brand trust. The study concludes that the effectiveness of VIs is not universal but is critically dependent on the audience's level of digital literacy. For theorists, this study extends models like the Elaboration Likelihood Model by validating their application to non-human entities. For managers, the findings underscore the need to prioritize authentic narrative-building and strategic VI alignment with brand identity.
Pengaruh Store Atmosphere Dan Brand Image Terhadap Keputusan Pembelian Sepatu Olahraga Di Toko Sporthouse Kecamatan Buleleng Artayana, Made Kesawa; Suci, Ni Made; Padang, Rikky Rundu
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Persaingan toko sepatu olahraga di Kecamatan Buleleng semakin ketat akibat meningkatnya tren olahraga dan perkembangan e-commerce, yang menyebabkan fluktuasi penjualan di Toko Sporthouse. Perbedaan temuan penelitian terdahulu mengenai pengaruh store atmosphere dan brand image terhadap keputusan pembelian menunjukkan adanya research gap, serta belum adanya kajian pada toko sepatu lokal di Kecamatan Buleleng. Penelitian ini bertujuan menganalisis pengaruh store atmosphere dan brand image terhadap keputusan pembelian sepatu olahraga di Toko Sporthouse Kecamatan Buleleng. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 130 responden yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa secara parsial store atmosphere berpengaruh negatif dan signifikan terhadap keputusan pembelian, sedangkan brand image berpengaruh positif dan signifikan. Secara simultan, kedua variabel berpengaruh signifikan terhadap keputusan pembelian. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi penelitian selanjutnya, baik melalui pengembangan variabel independen dan dependen, maupun perluasan objek serta lokasi penelitian di masa mendatang.
Integration of the Marketplace-Based Locality Application, Literacy, and Gamification to Optimize Generation Z’s Role in the Agro-Industrial Sector for Economic Sustainability Komang Laura; Rikky Rundu Padang; Putu Dhanu Driya
Journal Research of Social Science, Economics, and Management Vol. 5 No. 5 (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.v5i5.1234

Abstract

This study aims to determine the level of product acceptance, including perceptions of the LOCALITY application in terms of perceived usefulness, perceived ease of use, and increased knowledge/awareness of technology use and sustainability, as well as the effectiveness of LOCALITY in improving Generation Z's understanding of agroindustry and sustainable economics. This research represents an effort to accommodate agro-industry actors and foster regeneration in the agro sector through the integration of the LOCALITY platform—based on marketplaces, digital literacy, and gamification. This study employs a research and development model, a method used to design and test the effectiveness of a product. The research was conducted at the Faculty of Economics, Universitas Pendidikan Ganesha, using a survey method and sample testing with 75 student respondents, whose effectiveness was then evaluated using a paired sample t-test. The results showed that respondents rated product acceptance levels very highly, including perceptions of LOCALITY, with total averages for each statement above 86.40. Furthermore, respondents' understanding of agroindustry and sustainable economics increased from an average of 69.32 to 92.53. The Sig. (2-tailed) value in the paired sample t-test was 0.000 (< 0.05), indicating a significant difference in outcomes following use of the LOCALITY application.
Beyond integrity systems: The role of board governance in shaping corporate tax avoidance in global oil and gas companies I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya; Rikky Rundu Padang; I Dewa Gede Anom Jambe Adnyana
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 23 No. 1 (2026): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v23i1.25119

Abstract

Corruption and tax avoidance remain persistent governance challenges in the global oil and gas industry. Although prior studies have examined corruption, board governance, and tax avoidance separately, limited evidence explains how firm-level anti-corruption practices and board governance jointly shape corporate tax behavior in this high-risk industry. This study examines the effect of anti-corruption practices on tax avoidance and the moderating role of board characteristics using  data from 100 large-cap publicly listed oil and gas companies over the 2021–2024 period. Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS is employed, while tax avoidance is measured using the Cash Effective Tax Rate (CETR). The results show that stronger anti-corruption practices significantly reduce tax avoidance. Board characteristics also significantly strengthen this relationship and exhibit a stronger association with tax avoidance than anti-corruption practices alone, suggesting that effective boards translate integrity systems into strategic tax decisions. These findings provide an integrated governance perspective by demonstrating that corporate tax behavior depends not only on anti-corruption practices but also on board governance capacity in complex multinational industries.
Co-Authors Adiputra, I Made Pradana Artayana, Made Kesawa Ferdianto, Jemmy Regri I Dewa Gede Anom Jambe Adnyana I Nyoman Putra Yasa Jonris Tampubolon Komang Laura Muttiwijaya, Gede Teguh Prasetya Ni Made Suci Pramana Putra, Made Putra, Made Pramana Putra, Putu Yunartha Pradnyana Putu Dhanu Driya