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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Ilmu Sosial dan Humaniora Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Studi Komunikasi SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Studi Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Pendas : Jurnah Ilmiah Pendidikan Dasar Majalah Ekonomi Jurnal Komunikasi Profesional International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Journal of Innovation in Educational and Cultural Research Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Journal Research of Social Science, Economics, and Management IIJSE EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research
Siti Istikhoroh
Universitas PGRI Adi Buana Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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The Role of Coretax System in Increasing the Influence of Tax Knowledge on the Quality of VAT Period Tax Return Information Through Taxpayer Compliance Riyanto, Agung; Istikhoroh, Siti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9590

Abstract

This study aims to examine the role of the Coretax System in strengthening the effect of tax knowledge on the quality of VAT Periodic Tax Return information, with taxpayer compliance as a mediating variable. This research is motivated by the growing need to understand how the implementation of an integrated digital tax system supports accuracy in tax reporting and compliance behavior within the Indonesian tax reform era. A quantitative explanatory approach was applied using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to 119 corporate taxpayers registered at KPP Pratama Gresik, using a five-point Likert scale. Validity and reliability testing showed AVE values above 0.50 and Cronbach’s Alpha above 0.70, confirming that all indicators were suitable for analysis. The findings indicate that tax knowledge has a significant positive effect on taxpayer compliance but does not directly influence information quality. Meanwhile, taxpayer compliance significantly improves the quality of VAT Periodic Tax Return information and fully mediates the effect of tax knowledge on information quality. The Coretax System also has a significant direct influence on information quality but does not moderate relationships among other variables. This study highlights that reliable fiscal information quality depends not only on technological systems but also on taxpayer knowledge and compliance behavior, offering important implications for strengthening tax literacy and optimizing digital tax governance.
Employee Voice, Authentic Leadership, Innovative Work Behavior and Psychological Empowerment:  A Multilevel Moderated Mediation Noerchoidah Noerchoidah; Siti Istikhoroh; Dhyah Harjanti; Devi Rahnjen Wijayadne; Tony Susilo Wibowo
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 3 (2025): JABM Vol. 11 No. 3, September 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.3.1011

Abstract

Background: The dynamics of the tourism industry require companies to continue to innovate. As the company spearhead, employees need to be encouraged to continue to demonstrate innovative work behavior.  Purpose: This research explores the impact of authentic leadership and innovative work behavior, emphasizing the mediating role of employee voice and the moderating effect of psychological empowerment within the tourism industry in East Java. Design/methodology/approach: The type of research used is quantitative research with an explanatory approach, namely explaining the causal relationship between variables based on data collected through questionnaires. The study involved 217 respondents selected through a purposive sampling technique. The gathered data were analyzed using PLS-SEM.Findings/Result: The results showed that authentic leadership positively and significantly encourages employee voice, positively influencing innovative work behavior. In addition, employee voice can mediate authentic leadership and innovative work behavior. Psychological empowerment strengthens the influence of authentic leadership on innovative work behavior.Conclusion: Tourism industry management should promote openness and innovation among employees by positioning authentic leaders to foster an inclusive culture of innovation.Originality/value (State of the art): These findings offer valuable insights for tourism industry managers in East Java to enhance authentic leadership in fostering innovation. Keywords: authentic leadership, employee voice, innovative work behavior, psychological empowerment, tourism industry
Examining the moderating role of religiosity on taxpayer awareness, digital tax services, and taxpayer compliance Bayu Adi; Siti Istikhoroh
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.15129

Abstract

This study examines the influence of taxpayer awareness and tax service digitalization on taxpayer compliance and investigates the moderating role of religiosity. A total of 100 respondents were selected using purposive sampling, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine relationships among the study variables. The findings indicate that taxpayer awareness positively affects taxpayer compliance, suggesting that individuals with greater awareness of their tax obligations tend to demonstrate higher compliance. Tax service digitalization was also found to positively influence taxpayer compliance, indicating that accessible and efficient digital tax services support compliance behavior. Religiosity strengthened the relationship between taxpayer awareness and compliance, suggesting that religious values reinforce the influence of awareness on taxpayers’ decisions to comply. However, religiosity did not moderate the relationship between tax service digitalization and compliance. One possible explanation is that, where digital tax services have become routine administrative mechanisms, their effectiveness may depend more on technological and service-related factors than on religious values. This study contributes to the tax compliance literature by integrating behavioral, technological, and moral perspectives within a single framework. The findings also highlight the importance of combining taxpayer education initiatives with accessible and high-quality digital tax services to support voluntary taxpayer compliance.
Pengembangan Kewirausahaan dan Literasi Digital Masyarakat Desa Berbasis Pemberdayaan Ekonomi di Desa Jimbaran Wetan Kecamatan Wonoayu Kabupaten Sidoarjo Edy Sulistiyawan; Yusuf Iskandar; Siti Istikhoroh; Tony Susilo Wibowo; Noerchoidah; Wira Yudha Alam
Ekobis Abdimas Vol 7 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.7.1.11730

Abstract

Penelitian ini bertujuan untuk menganalisis pengembangan kewirausahaan dan literasi digital masyarakat desa berbasis pemberdayaan ekonomi di Desa Jimbaran Wetan, Kecamatan Wonoayu, Kabupaten Sidoarjo. Perkembangan teknologi digital dan meningkatnya kebutuhan masyarakat terhadap pemanfaatan teknologi informasi menuntut masyarakat desa untuk memiliki kemampuan kewirausahaan dan literasi digital yang memadai guna meningkatkan kesejahteraan ekonomi. Namun, masih terdapat berbagai kendala seperti rendahnya pemahaman teknologi digital, keterbatasan akses informasi, serta kurang optimalnya pemanfaatan media digital dalam kegiatan usaha masyarakat desa. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan penelitian terdiri atas perangkat desa, pelaku usaha mikro kecil menengah (UMKM), serta masyarakat Desa Jimbaran Wetan. Analisis data dilakukan melalui tahap reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa pengembangan kewirausahaan berbasis pemberdayaan ekonomi di Desa Jimbaran Wetan dilakukan melalui pelatihan usaha, pendampingan UMKM, serta pemanfaatan media digital sebagai sarana pemasaran produk. Literasi digital masyarakat mulai mengalami peningkatan melalui penggunaan media sosial, marketplace, dan aplikasi digital dalam aktivitas ekonomi. Meskipun demikian, masih ditemukan hambatan berupa keterbatasan kemampuan teknologi, minimnya pelatihan berkelanjutan, serta rendahnya inovasi usaha masyarakat. Oleh karena itu, diperlukan dukungan pemerintah desa, lembaga terkait, dan partisipasi masyarakat dalam meningkatkan kapasitas kewirausahaan dan literasi digital agar pemberdayaan ekonomi masyarakat desa dapat berjalan secara optimal dan berkelanjutan.
Penerapan Etika Bisnis dalam Tanggung Jawab Sosial Perusahaan untuk Memediasi Hubungan antara Total Aset dan Perputaran Persediaan dengan Nilai Perusahaan di Bursa Efek Indonesia Ardhiani, Mutiara Rachma; Istikhoroh, Siti; Kurniawan, Widiar Onny
Majalah Ekonomi Vol 30 No 2 (2025): Desember 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/vscncv91

Abstract

Penelitian ini dilakukan untuk memahami pengaruh total aset dan perputaran persediaan terhadap nilai perusahaan dengan CSR dilakukan dengan etika bisnis sebagai variabel mediasi pada subsektor makanan & minuman pada BEI. Sebanyak 13 perusahaan dimasukkan dalam sampel yang dipilih menggunakan teknik purposive sampling untuk tahun 2021–2023. Teknik analisis data yang digunakan adalah analisis jalur. Hasil penelitian ini membuktikan bahwa total aset dan perputaran persediaan tidak berpengaruh pada nilai perusahaan. Sedangkan CSR berpengaruh pada nilai perusahaan. Total aset dan perputaran persediaan tidak berpengaruh pada CSR. CSR tidak memediasi pengaruh total aset terhadap nilai perusahaan. CSR tidak memediasi pengaruh perputaran persediaan terhadap nilai perusahaan
Leveraging Artificial Intelligence in Marketing and Management: A Spatial Analysis of Competitiveness in Muslim Fashion Industry Yunia Dwie Nurcahyanie; Noerchoidah Noerchoidah; Siti Istikhoroh; Asidigisianti Surya Patria; Sabrina Nur Saraswati
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4201

Abstract

The Muslim fashion industry in Indonesia is growing rapidly, driven by increasing demand for culturally relevant designs and global market opportunities. This study aims to examine how artificial intelligence enhances the industry’s competitiveness through technology-driven marketing and management strategies, focusing on spatial disparities. A qualitative approach was used, combining interviews with 35 stakeholders in Jakarta, Bandung, and Surabaya, field observations, and spatial analysis using Geographic Information Systems. The findings reveal that urban centres lead in artificial intelligence adoption, achieving 89% accuracy in trend forecasting and a 22% increase in e-commerce conversion rates, while rural areas lag due to limited digital infrastructure. Cultural biases in designs and job displacement are notable challenges. This study is limited to major cities, potentially overlooking rural dynamics. The results highlight the need for inclusive digital policies to bridge the urban-rural gap, ensure culturally sensitive designs, and promote sustainable practices. These strategies can strengthen Indonesia’s position as a global leader in Muslim fashion.
The Influence of Transformational Leadership on Employee Performance Through Knowledge Sharing: A Study of Hospital Cleaning Service Staff Nurida Abdul Kadir; Siti Istikhoroh; Mohamad Afrizal Miradji
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (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.v5i3.1086

Abstract

Abstract. In the hospital service sector, cleaning service personnel play a vital role in maintaining hygiene standards and overall service quality. This study aims to analyze the influence of transformational leadership on knowledge sharing as a mechanism to improve the performance of hospital cleaning service employees at PT ISS Indonesia, Surabaya Branch. The research method used is a quantitative approach with an explanatory research design. Data were obtained through questionnaires distributed to 109 respondents, determined using the Slovin formula. Data analysis was performed using the Structural Equation Modeling (SEM) method with SmartPLS 3.0 software. The results of the study show that (1) transformational leadership has a significant effect on knowledge sharing, (2) knowledge sharing has a significant effect on employee performance, (3) transformational leadership has a significant effect on employee performance, and (4) knowledge sharing significantly mediates the relationship between transformational leadership and employee performance. These findings confirm that transformational leadership not only has a direct impact on performance but also enhances it through a culture of knowledge sharing. The implications of this study highlight the importance of implementing a transformational leadership style that promotes openness, trust, and a culture of information sharing within the operational work environment. This approach can continuously improve the effectiveness, service quality, and productivity of cleaning service employees.
Analisis Manajemen Pemeliharaan Pesawat C-130HS Hercules Berbasis Reliability-Centered Maintenance Pada Skadron Udara 31 Lanud Halim Perdanakusuma Rico Arradea Putra; Siti Istikhoroh; Mohamad Afrizal Miradji
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10036

Abstract

Studi ini bertujuan untuk mengevaluasi efektivitas sistem manajemen perawatan saat ini untuk pesawat C-130HS di Skuadron Udara 31 dan untuk mengembangkan strategi peningkatan keandalan melalui implementasi Perawatan Berbasis Keandalan (Reliability-Centered Maintenance/RCM). Pendekatan studi kasus kualitatif digunakan, didukung oleh analisis teknis menggunakan Analisis Mode Kegagalan dan Dampak (Failure Mode and Effect Analysis/FMEA), Pohon Logika RCM, dan Lembar Kerja Keputusan RCM. Temuan menunjukkan bahwa sistem Perawatan Berbasis Waktu (Time-Based Maintenance/TBM) yang ada tidak cukup untuk mengelola risiko aktual dari armada yang menua, sebagaimana dibuktikan oleh frekuensi kegagalan yang tinggi pada sistem mesin, khususnya pada komponen Datum Suhu (Temperature Datum/TD), yaitu Penguat TD dan Katup TD. Hasil FMEA mengidentifikasi Bagian Daya (Power Section) sebagai subsistem dengan risiko tertinggi, sedangkan RCM Logic Tree menghasilkan rekomendasi termasuk tugas pemeliharaan terjadwal, penggantian komponen kritis, dan beberapa tugas pencarian kegagalan. Integrasi rekomendasi ini ke dalam jadwal inspeksi PIP, TYI, dan SIP yang ada menunjukkan bahwa RCM dapat diterapkan tanpa mengubah kerangka kerja saat ini sambil secara signifikan meningkatkan efektivitas dan efisiensi. Secara keseluruhan, studi ini menyimpulkan bahwa implementasi RCM memiliki potensi yang kuat untuk meningkatkan kesiapan operasional, mengurangi kegagalan yang tidak terduga, dan memperkuat kemampuan pemeliharaan organisasi
Membangun Innovative Work Behavior di Era Digital: Kompetensi Digital, Agility Karyawan, dan Lingkungan Kerja Digital Noerchoidah; Amanda Rizky Rossitika; Siti Istikhoroh; Dhyah Harjanti; Rismawati Br Sitepu
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p129-142

Abstract

This study aims to analyze the effect of digital competence on employee agility and innovative work behavior, as well as the mediating role of employee agility and the moderating role of the digital work environment among employees in the creative graphic design industry in East Java. This study uses a quantitative method. Data collection was conducted using an online questionnaire via Google Forms. The sample was determined using purposive sampling. A total of 180 questionnaires were collected and analyzed using PLS-SEM in SmartPLS. This study found that digital competence has a positive and significant impact on employee agility and innovative work behavior. In addition, employee agility was found to mediate the relationship between digital competence and innovative work behavior, indicating that agility plays an important role in creating innovative work behavior. This study also found that the digital work environment moderates the relationship between digital competence and employee agility, highlighting the importance of a technology-supportive work environment to improve work effectiveness. These findings contribute to Dynamic Capability Theory, emphasizing that digital competence and employee agility function as dynamic capabilities that drive organizational innovation and competitiveness. Practical and research implications are discussed.
Co-Authors AA Sudharmawan, AA Aji Prasetyo Amanda Rizky Rossitika Asidigisianti Surya Patria Bambang Dwi Waryanto Bayu Rama Laksono Bayuadi Christina Menuk Sri Handayani Devi Rahnjen Wijayadne Dhyah Harjanti Dhyah Harjanti Diantri Nur Anggraini Didik Subijantoro Dinata, Arta Prawira Dwi Ayu Pricillia Edy Sulistiyawan, Edy Fachrudy Asj'ari Fairuza Arindra FAUZIYAH Fauziyah Fauziyah Ferry Hariawan Ferry Hariawan Ferry Hariawan Hariawan, Ferry Jannah, Maula Miftahul Laili Rahmi, Laili LILIS SETYOWATI M. Afrizal Miradji Martha Suhardiyah Moh. Aslich Alana Mohammad Afrizal Miradji Mutiara Rachma Ardhiani Nabilah Alfin Nisa Nadya Budiarti Nashrudin Latif Nisha Afriliyanti Noerchoidah Nurba'itty Ning Syahdu Nurida Abdul Kadir Purwanto, Teguh Putranto, Teguh Dwi R. Bambang Dwi Waryanto Rahadianto, Rakha Alvin Rakha Alvin Rahadianto Rico Arradea Putra Rismawati br Sitepu Riyanto, Agung RR. Ella Evrita Hestiandari Sabrina Nur Saraswati Safinatun Najah Sigit Prihanto Utomo Siti Samsiyah Subakir Subakir Sugijanto Suharyanto SUHARYANTO SUHARYANTO sukamdani, yuni Sutama Wisnu Dyatmika Taudlikhul Afkar Teguh Purwanto Tony Susilo Wibowo Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Untung Lasiyono Wahyu Musthika Adi Nur Endahsari Waryanto, Bambang Dwi Widiar Onny Kurniawan Wira Yudha Alam Yuni Sukamdani Yuni Sukandani Yunia Dwie Nurchayanie Yurida Sasmita Yusuf Iskandar