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All Journal The Eastasouth Management and Business Innovative: Journal Of Social Science Research Accounting Studies and Tax Journal
Witriana, Laili
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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BEHAVIORAL PUBLIC ADMINISTRATION: NUDGING FOR BETTER COMPLIANCE IN TAX AND REGULATORY SYSTEMS Asma, Wiszda; Witriana, Laili
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/cm12te09

Abstract

Compliance with tax and regulatory systems is essential for effective governance, yet traditional sanction-based approaches remain costly and often ineffective. As a more adaptive alternative, behavioral public administration particularly through nudging strategies—has gained traction to promote voluntary compliance. However, the effectiveness of nudges varies across contexts, and comprehensive cross-national reviews remain limited. This study employs a narrative literature review of publications from 2008–2025 using Scopus and Web of Science, focusing on behavioral interventions in tax and regulatory settings. Using MINDSPACE and EAST frameworks, the study classifies nudge types and synthesizes their effectiveness. Findings indicate that social norm and salience-based nudges significantly enhance compliance, though outcomes are shaped by contextual moderators such as public trust, digitalization, and bureaucratic capacity. This review advances theoretical integration between behavioral economics and public administration and offers practical guidance for designing context-sensitive, evidence-based compliance policies.
Wage Calculation Scheme for Contract Workers at PT Bersama Sejahtera Sakti Minamas Plantation in Pantai Timur Estate, Kotabaru Azhar, Noviridhany Maulana; Lidiana, Lidiana; Jamaluddin, Jamaluddin; Witriana, Laili; Asma, Wiszda
The Eastasouth Management and Business Vol. 3 No. 03 (2025): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v3i03.742

Abstract

The research outlined in this Final Task aims to find out how the Calculation of Wages of Wholesale Workers at PT. Bersama Sejahtera Sakti Minamas Plantation in pantai Timur Estate Kotabaru. the results showed that the calculation of wages for wholesale workers / Wholesale Daily Labor (BHB) who work as brondol citations using two ways, namely, using units of weight (kilograms) for group A and calculated based on the unit of number of sacks for group B. Generally, the payment of wages of brondolan workers in oil palm plantations is known as a wholesale system that uses piecework method and given in cash. Researchers found that this wholesale worker is one form of corporate CSR program as well as the late payment of workers' wages due to the difficulty of access to distribution of brondolan due to the influence of weather and road conditions. After conducting analysis and discussion of the problem the author came to the conclusion that the calculation of wages of wholesale workers at PT. BSS Minamas Plantation went quite well according to the agreement at the beginning of work but wage payments sometimes experience delays and there are differences in the results of the two calculations used so that improvements are needed.
Prosedur Pelaksanaan Lembur Karyawan PT DOK dan Perkapalan Kodja Bahari (Persero) Banjarmasin Witriana, Laili; Asma, Wiszda
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18209

Abstract

Karyawan adalah aset penting dalam sebuah perusahaan untuk mencapai suatu tujuan. Perusahaan harus menyadari bahwa prosedur kerja lembur karyawan apabila diterapkan dengan baik dapat menunjang kinerja dan kepercayaan karyawan terhadap perusahaan. Pemenuhan atas hak-hak lembur yang diberikan dan diperoleh karyawan menjadi tolak ukur atas loyalitas perusahaan terhadap karyawan dan sebaliknya. Penelitian ini merupakan penelitian deskriptif, dan dengan melakukan observasi, studi pustaka pada buku-buku yang relevan dengan topik, dan wawancara dengan HRD PT Dok Perkapalan Kodja Bahari (Persero) Banjarmasin, maka dapat dijabarkan hasilnya yaitu PT Dok Perkapalan Kodja Bahari (Persero) Banjarmasin memiliki prosedur kerja lembur yang sesuai dengan peraturan yang ditetapkan oleh Pemerintah tentang ketenagakerjaan. Dan prosedur kerja lembur karyawan yang ditetapkan oleh perusahaan sudah dijalankan dengan semestinya.
Co-Authors Asma, Wiszda Azhar, Noviridhany Maulana Jamaluddin Jamaluddin Lidiana, Lidiana