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All Journal JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Jurnal Ilmiah Edunomika (JIE) International Journal of Science and Society (IJSOC) Journal of Accounting and Finance Management (JAFM) Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani
Heffi Christya Rahayu
Universitas Pasir Pengaraian, Riau, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Materials Science & Nanotechnology Social Sciences Other

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The Influence of Job Characteristics and Organizational Perception Support on Employee Engagement Statistisi at the Statistics Indonesia Rey Ronald Purba; Hendrian Hendrian; Heffi Christya Rahayu
Jurnal Ilmiah Sumber Daya Manusia Vol 7 No 1 (2023): September: JENIUS (Jurnal Ilmiah Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v7i1.24615

Abstract

This research would like to see the effect of Job Characteristics variables and perceptions of organizational support on Employee Engagement Statististis at the Statistics Indonesia. This  is  a quantitative research  with primary data collected  from  a  sample  of  429  respondents spread throughout Indonesia (34 provinces),  selected  using  a Systematic Random Sampling  method  through  a  survey  method.  The  data collected were analyzed using a Likert scale of 1-5. In addition, the data were analyzed using multiple linear regression with the aid of SPSS For Windows. The variables of job characteristics and perceived organizational support have a significant effect on employee engagement statistisi at Statistics Indonesia. This study provides a new perspective on job characteristics and perceived organizational support simultaneously have a significant effect on employee engagement statistisi which has never been carried out in previous literature.
PERILAKU MORAL HAZARD (PERILAKU TIDAK JUJUR) PEDAGANG BERAS PASAR SETRAL PEKKABATA KABUPATEN POLEWALI MANDAR Hasanuddin Hasanuddin; Juni Arsah Sukri; Ahmad Wijayanto; Heffi Christya Rahayu
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12761

Abstract

The problem addressed in this study is whether there is moral hazard behaviortowards rice traders in the Pekkabata Central Market, Polewali Mandar Regency. This research is quantitative in nature, focusing on the analysis of moral hazard behavior among rice traders in the Pekkabata Central Market. The sample comprised 20 traders, and the sampling technique used was the sampling technique method. Data collection was conducted using Six Sigma, Editing, and Coding. Based on the research findings, it can be highlighted that the Pekkabata Central Market has advantages such as being a relatively large shopping center and easily accessible to the public. However, it also faces weaknesses, including a lack of traders who maintain honesty in their dealings with customers. The results of the research, based on the t-test, indicate that the variable of moral hazard behavior has a calculated value of 3.336, which is greater than the table value of 1.678. The significance value is 0.002, which is less than 0.05, indicating a positive relationship. This implies that the service variable significantly influences customer satisfaction
Enhancement of Organizational Commitment among Management Trainee Graduates: The Influence of Training, Career Development, and Work-Life Balance Mediated by Work Motivation Boy Andika Sinaga; Kabul Wahyu Utomo; Heffi Christya Rahayu
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1223

Abstract

Organizational commitment is a critical variable in reducing employee turnover intentions. Enhancing organizational commitment can be facilitated through factors such as training, career development, work-life balance, and work motivation. The objective of this research is to identify the significant direct impact of training, career development, and work-life balance on organizational commitment and work motivation, as well as to demonstrate the significant indirect impact mediated by work motivation between training, career development, and work-life balance on organizational commitment. This study was conducted on staff employees who are graduates of the Management Trainee program at Company Group X, with a sample size of 202 respondents, utilizing probability sampling techniques. The independent variables in this study include training (X1), career development (X2), and work-life balance (X3), while the mediating variable is work motivation (Z), and the dependent variable is organizational commitment (Y). The research data were analyzed using the Structural Equation Model-Partial Least Square (SEM-PLS) method with Likert scale measurements. The hypothesis testing results indicate a positive and significant influence of training (X1), career development (X2), work-life balance (X3), and work motivation (Z) on organizational commitment (Y), as well as a positive and significant influence of training (X1), career development (X2), and work-life balance (X3) on work motivation (Z). The indirect influence hypothesis test shows that training (X1), career development (X2), and work-life balance (X3) have a positive and significant effect on organizational commitment (Y) mediated by work motivation (Z).
Analisis Pengaruh Transaksi Hubungan Istimewa dan Struktur Modal Terhadap Penghindaran Pajak Dengan Kepemilikan Asing Sebagai Variabel Moderasi Aziz Kardinto, Fuad; Muktiyanto, Ali; Christya Rahayu, Heffi
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1439

Abstract

The main source of state funding is taxation. Nonetheless, tax evasion remains widespread in Indonesia. In order to demonstrate that foreign ownership can somewhat mitigate the impact of related party transactions, capital structure, profitability, and asset growth on tax avoidance, this study will test and assess the relationship between these factors and tax avoidance. The industrial sector companies listed on the Indonesia Stock Exchange between 2015 and 2021 were the subjects of this quantitative study. Purposive sampling was employed, consisted of 18 businesses. Multiple regression analysis and the Moderated Regression Analysis test with absolute value difference approach were used. The results indicate that capital structure has an impact on tax evasion but related-parties transactions have no influence. The relationship between capital structure and tax avoidance, asset growth and tax avoidance, and related-parties transactions and tax avoidance can all be moderated by foreign ownership, however profitability and tax avoidance cannot be moderated.
Pengaruh Transformasi Digital Dalam Peningkatan Pendapatan UMKM Perempuan di Jabodetabek Kartika Rahmawati, Nesya; Muktiyanto, Ali; Christya Rahayu, Heffi
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1584

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh transformasi digital terhadap peningkatan pendapatan Usaha, Mikro, Kecil, dan Menengah (UMKM). Penelitian ini termotivasi karena UMKM Perempuan di Indonesia sebanyak 37 juta usaha. Proyeksi untuk tahun 2025 memperkirakan nilai ekonomi dari UMKM yang dikelola perempuan akan mencapai USD 135 miliar. Namun, UMKM perempuan menghadapi berbagai tantangan utama dalam pengembangan usaha mereka, seperti kurangnya akses terhadap perangkat teknologi, keterbatasan infrastruktur digital, rendahnya literasi digital dan kecakapan digital. Transformasi digital diprediksi akan mempengaruhi tingkat pendapatan UMKM Perempuan di Jabodetabek. Penelitian dilakukan terhadap 120 UMKM Perempuan di Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek), melalui google form dengan menggunakan kuesioner. Metode pengambilan sampel yang digunakan adalah multistage sampling. Hasil analisis melalui Structural Equation Model dengan program Smart PLS menunjukkan bahwa transformasi digital sebagai variable moderasi literasi digital, digitalisasi keuangan, dan digitalisasi penjualan mempengaruhi pendapatan UMKM di Jabodetabek secara positif dan signifikan, sedangkan kecakapan digital dan digitalisasi pemasaran tidak signifikan. Pendapatan UMKM Perempuan di Jabodetabek dipengaruhi oleh transformasi digital. Hasil penelitian ini juga mengungkapkan digitalisasi penjualan menunjukkan koefisien jalur yang paling kuat. Penelitian ini merekomendasikan bahwa dalam peningkatan pendapatan UMKM Perempuan perlu melakukan transformasi digital dalam usahanya. Diperlukan dukungan pemerintah dalam pemberdayaan ekonomi perempuan melalui pelatihan digitalisasi untuk mengembangkan usaha.
Determinan Kepatuhan Peraturan Kepabeanan dengan Moderasi Fasilitas Fiskal Kepabeanan (Studi Empiris Laporan Hasil Audit Bea dan Cukai) Rezeki Sitepu, Rulih; Muktiyanto, Ali; Christya Rahayu, Heffi
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1609

Abstract

Peningkatan tagihan audit kepabeanan, terutama untuk perusahaan yang mendapatkan fasilitas fiskal, mengindikasikan adanya potensi masalah kepatuhan terhadap peraturan kepabeanan yang memerlukan pemeriksaan lebih lanjut. Penelitian ini menginvestigasi pengaruh transfer pricing, leverage, profitabilitas, dan intensitas persediaan terhadap kepatuhan kepabeanan, dengan fasilitas fiskal sebagai variabel moderasi. Penelitian ini menggunakan Laporan Audit dari Direktorat Jenderal Bea dan Cukai, yang mengintegrasikan data fasilitas importir, laporan keuangan, dan tagihan audit kepabeanan dari tahun 2019 hingga 2023. Sampel terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang telah menjalani audit kepabeanan. Analisis data meliputi pengujian pengaruh dan regresi berganda, disertai dengan evaluasi asumsi klasik. Penelitian menunjukkan bahwa transfer pricing, leverage, dan intensitas persediaan secara substansial mempengaruhi kepatuhan bea cukai, sementara profitabilitas dan fasilitas fiskal tidak memiliki pengaruh langsung. Fasilitas fiskal mengurangi hubungan antara leverage dan kepatuhan, menggarisbawahi pengaruhnya terhadap kepatuhan perusahaan terhadap peraturan bea cukai.
PELATIHAN MANAJEMEN WIRAUSAHA KULINER DAN COOKING CLASS SNACK BOX PADA UMKM DI KABUPATEN ROKAN HULU PROVINSI RIAU Hadmandho, Triyani Capeg; Nurrahmawati; Christya Rahayu, Heffi; Aini, Yulfita
Tepak Sirih : Jurnal Pengabdian Masyarakat Madani Vol. 4 No. 1 (2025): Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani
Publisher : LPPM Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/jpmm.v4i1.3554

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Rokan Hulu, Provinsi Riau, dalam mengelola usaha kuliner secara profesional dan inovatif. Fokus kegiatan terarah pada dua aspek utama, yaitu pelatihan manajemen wirausaha kuliner dan praktik langsung melalui cooking class pembuatan snack box yang memiliki nilai jual tinggi dan daya saing di pasar lokal maupun digital. Pelatihan ini mencakup materi perencanaan usaha, digital marketing, manajemen keuangan sederhana, serta pengemasan produk yang menarik dan higienis. Metode yang digunakan adalah ceramah, diskusi interaktif, studi kasus, dan praktik langsung (hands-on training). Hasil pengabdian menunjukkan peningkatan pemahaman dan keterampilan peserta dalam merancang model bisnis kuliner sederhana, menyusun laporan keuangan dasar, serta menghasilkan produk snack box yang layak jual. Kegiatan ini juga mendorong semangat kewirausahaan perempuan dan generasi muda di Kabupaten Rokan Hulu. Dengan demikian, program ini memberikan kontribusi nyata dalam pemberdayaan UMKM berbasis potensi lokal dan mendukung pemulihan ekonomi pascapandemi melalui sektor industri rumah tangga.
Co-Authors Ahmad Wijayanto Aini, Yulfita Aziz Kardinto, Fuad Boy Andika Sinaga Hadmandho, Triyani Capeg Hasanuddin Hasanuddin Hendrian Hendrian Juni Arsah Sukri Kabul Wahyu Utomo Kartika Rahmawati, Nesya Muktiyanto, Ali Nurrahmawati Rey Ronald Purba Rezeki Sitepu, Rulih