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Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019–2023 Nova Khabibatul Mardliyah; Rita Andini; Utami Puji Lestari
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6135

Abstract

This study aims to analyze the factors that affect tax avoidance in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The main focus of this study is to determine the influence of company size, leverage, and profitability on the level of tax avoidance carried out by the company. The research population includes all mining sub-sector companies listed on the IDX, while the sample is selected based on certain criteria relevant to the research objectives. The analysis method used is Multiple Linear Regression Analysis with the help of SPSS software version 23 to test the relationship between independent and dependent variables. The results of the study show that company size has a positive effect on tax avoidance, leverage does not have a significant effect on tax avoidance, while profitability has a negative effect on tax avoidance. These findings provide important implications for corporate management and policymakers in understanding the factors that drive tax avoidance practices in the mining sector, as well as a reference for future research in efforts to optimize tax policies in Indonesia.
Digital HR Practices, Employee Digital Competence, and Transformational Leadership: A Work Engagement–Driven Model of MSME Performance Santi Suciningtyas; Indri Putri Utami; Achmad Sholihin; Rita Andini; Amiruddin Qadaar; Julia Day Howell
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3483

Abstract

The purpose of this study is to examine Digital HR (Human Resource) Practices, Employee Digital Competence, Transformational Leadership, and the impact of Work Engagement on MSME Performance within the thrifting industry of Indonesia. This study applies JD-R Theory and uses a quantitative explanatory method informed by employee surveys from 200 thrift MSMEs in Indonesia. We collected and analyzed data using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings suggest that Employee Digital Competence and Transformational Leadership positively affect Work Engagement, while Digital HR (Human Resource) Practices have a somewhat lower positive effect on Work Engagement. Work Engagement is positively and significantly correlated to MSME Performance and acts as a key mediator, especially in the interaction of Transformational Leadership with performance.On the other hand, Work Engagement’s mediating impact on Digital HR (Human Resource) Practices and MSME Performance is rather restricted. This indicates that the more ‘human’ resources are likely the more influential factor compared to ‘digital’ resources in improving MSME Performance. This study emphasizes the importance of Digital HR and MSME by stressing the importance of employees and leaders in engagement-based performance models.
PENGUATAN HUMAN CAPITAL UMKM MELALUI STRATEGI MANAJEMEN SDM ADAPTIF BERBASIS DIGITAL DAN PENDAMPINGAN DI SEMARANG Rita Andini; Ahmad Dwi Nurdiyanto; Mohklas; Salma Aprilia Hidayati; Vivi Setyo Pangesti
Aspirasi Masyarakat Vol 3 No 2 (2026): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/e9qgh433

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas manajemen sumber daya manusia pada UMKM melalui penguatan human capital berbasis strategi adaptif dan digital di Kota Semarang. Permasalahan utama yang dihadapi mitra adalah rendahnya pemahaman pengelolaan SDM serta minimnya pemanfaatan teknologi digital. Metode yang digunakan berupa pelatihan berbasis kompetensi dan pendampingan partisipatif selama tujuh hari pada bulan Maret 2026. Kegiatan meliputi penyampaian materi, diskusi, praktik, dan pendampingan implementasi. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman peserta terkait manajemen SDM, human capital, dan digitalisasi. Perubahan perilaku peserta juga terlihat dari penerapan sistem pengelolaan SDM yang lebih terstruktur. Peningkatan kinerja UMKM ditunjukkan melalui efisiensi kerja dan produktivitas yang lebih baik. Pendampingan memberikan kontribusi dalam memastikan keberhasilan implementasi materi. Program ini membuktikan bahwa integrasi pelatihan dan pendampingan efektif dalam meningkatkan kapasitas SDM UMKM. Implikasi kegiatan ini menunjukkan pentingnya pendekatan adaptif dan berbasis kebutuhan dalam pengabdian. Kegiatan ini diharapkan dapat menjadi model dalam pengembangan UMKM yang berkelanjutan.  
Digital Leadership as a Bridge Between Digital Transformation and Innovation Performance of Generation Z in SMEs Achmad Sholihin; Sarah Astiti; Santi Suciningtyas; Rita Andini; Adji Seputro; Rohmah Kurniawati
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 8 No. 1 (2025): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v8i1.2267

Abstract

 Examining how digital leadership may improve innovation performance among millennial workers, this study seeks to answer the question of how Local Enterprises may successfully adopt digital transformation. Our main goal is to find out how digital leadership can help innovation succeed alongside digital transformation. Indonesia is home to 185,672 businesses, the vast majority of which are Local Enterprises. A total of 216 SMEs were selected for the study by applying Slovin's algorithm, which included a 5% margin of error. A systematic questionnaire was issued through Google Forms in order to gather data. This study used SmartPLS to look at how innovation performance, digital leadership, and digital transformation are related. Digital leadership and innovation performance are both profoundly affected by digital transformation, according to the results. Furthermore, digital leadership mediates the connection between digital transformation and innovation performance in addition to directly improving innovation performance. Based on these findings, digital leadership is essential for Local Enterprises to foster innovation through digital transformation. The use of self-reported data and the study's crosssectional methodology are two of the study's shortcomings. A more thorough comprehension of these processes could be achieved by future research that incorporates mixed-methods techniques and longitudinal studies. The relationship among digital leadership, digital transformation, and innovation in Local Enterprises is explored in this study.