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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Journal of Contemporary Administration and Management (ADMAN) Jurnal Terobosan Peduli Masyarakat (TIRAKAT)
Sunarmin
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Reconstructing the Adaptive Performance Management Model in the Dynamics of Flexible and Hybrid Work in the Digital Era Risnawati; Junaidi, Ahmad; Sunarmin
ADMAN: Journal of Contemporary Administration and Management Vol 3 No 1 (2025): April 2025
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/adman.v3i1.263

Abstract

This study aims to reconstruct the adaptive performance management model within the context of flexible and hybrid work dynamics in the digital era. The research approach used is a literature review with a qualitative method and descriptive analysis. Data was collected from Google Scholar and several credible websites for the period 1991–2025, initially comprising 30 articles, which were then filtered down to 17 most relevant articles through a stringent selection process. The research findings show that traditional performance management models need to transform into more adaptive systems by integrating agile principles, the use of digital technology, self-determination theory, goal-setting theory, and dynamic capability theory. In hybrid and flexible work environments, performance is more effectively assessed using an outcome-based approach, continuous feedback, and real-time digital platforms. This research also highlights the importance of new competencies for managers to manage remote team performance and the need to prioritize employee psychological well-being within the adaptive performance management system. Case studies from various multinational companies support these findings, where flexible performance management approaches have enhanced productivity and employee engagement. This research is expected to serve as a foundation for organizations to develop performance management systems that are more relevant to the demands of modern work.
Transformation and Human Resource Management Strategies in Community Service Programs Based on Innovation and Collaboration to Achieve Social Welfare and Sustainable Economic Resilience Junaidi, Ahmad; Sunarmin; Yusuf, Muhamad
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 2 No 4 (2025): December 2025
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v2i4.299

Abstract

This study aims to analyze strategies for transforming and managing human resources (HR) in community service programs based on innovation and collaboration to achieve social welfare and sustainable economic resilience. The method used is a literature review with a qualitative approach on 36 selected scholarly articles from 1951–2025. The findings indicate that the effectiveness of community service programs is highly determined by HR capacity in managing social innovation, building cross-sector collaboration, and applying transformational leadership. The application of Human Capital, Transformational Leadership, Social Innovation, and Cross-Sector Collaboration theories serves as the main conceptual foundation for understanding the role of HR as agents of social and economic change. The study confirms that HR transformation strategies based on collaboration, innovation, and sustainability can enhance community independence, strengthen social networks, and create inclusive economic impacts. This research contributes to enriching the academic literature and provides strategic recommendations for higher education institutions to integrate HR management in community service with sustainability principles and results-based governance.
Analisis Instrumen Debt to Equity Ratio sebagai Upaya Menangkal Thin Capitalization dalam Meningkatkan Penerimaan Pajak di Indonesia (Studi Kasus pada Perusahaan yang Terdaftar di BKPM dan KPP PMA) Rahmi, Notika; Pohan, Chairil Anwar; Sunarmin; Andrayanti, Iin; Yuwono, Budhi; Dinnie, Cut
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.3533

Abstract

(Analysis of Debt to Equity Ratio Instruments as an Effort to Counter Thin Capitalization in Increasing Tax Revenue in Indonesia (Case Study of Companies Registered with the BKPM and KPP PMA) Peraturan di Indonesia menyatakan biaya bunga yang dapat dikurangkan sebagai pengeluaran, sementara dividen tidak dapat dibiayakan membuat investor lebih cenderung berinvestasi dalam pinjaman daripada berinvestasi dalam modal. Akibat praktik ini, banyak perusahaan yang membiayai usahanya dengan pinjaman daripada modal atau yang biasa disebut thin capitalization. Praktik ini merugikan negara karena akan mengikis basis pajak nasional atau mengurangi penerimaan negara dari sektor pajak. Untuk mengendalikan praktik thin capitalization, pemerintah telah membuat kebijakan mengenai rasio utang terhadap ekuitas, yaitu rasio antara utang dan modal yang telah ditetapkan pada 4:1. Penelitian ini dilakukan secara kualitatif dan pengumpulan data dilakukan dengan wawancara di lapangan menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Kesimpulan yang dapat ditarik adalah bahwa metode rasio utang terhadap ekuitas cukup efektif dalam mencegah praktik thin capitalization, tetapi masih belum optimal karena masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Penulis merekomendasikan agar pemerintah lebih aktif dalam melakukan sosialisasi dan memastikan bahwa wajib pajak memahami kebijakan tersebut. Abstract The existence of provisions in Indonesia regarding interest costs that can be allowed as a deduction, while dividends do not make investors more inclined to invest in loans rather than investing in capital. The result of this practice is that many companies will emerge that finance their companies with loans rather than capital or what is usually called thin capitalization. This practice is detrimental to the state because it will erode the national tax base or reduce state revenues from the tax sector. To control the practice of thin capitalization, the government has made a policy regarding the debt to equity ratio, namely the ratio of the amount between debt and capital which has been set at 4:1. This research was conducted qualitatively and data collection was carried out by interviews in the field using descriptive analysis methods. The research results show that there are still several taxpayers who have a debt to capital ratio above 4:1. The conclusion that can be drawn is that the debt to equity ratio method is quite effective in preventing the practice of thin capitalization, but it is still not optimal because there are still some taxpayers who have a ratio between debt and capital above 4:1. The author recommends that the government should be more active in conducting outreach and ensuring that taxpayers understand the policy.
Co-Authors Ahmad Junaidi Andrayanti, Iin Dinnie, Cut Muhamad Yusuf, SE., M.Si. Pohan, Chairil Anwar Rahmi, Notika Risnawati Yuwono, Budhi