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All Journal Jurnal Bisnis dan Manajemen West Science West Science Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Renggaala, Nuniek Yuniarti Ningsih
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Conceptual Framework of Synergy Leadership Style and Organizational Culture on Human Resource Performance in Indonesia Syafri, Muhammad; Renggaala, Nuniek Yuniarti Ningsih; Nur Ayu; Ridhayantho, Muhamad; Wahdiniawati, Siti Annisa
Jurnal Bisnis dan Manajemen West Science Vol 4 No 03 (2025): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v4i03.2611

Abstract

This study examines the influence of synergy leadership style and organizational culture on human resource performance in Indonesia. Using a quantitative research design, data were collected from 150 respondents across various organizations through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, reliability and validity tests, correlation analysis, and multiple regression. The results reveal that both synergy leadership style and organizational culture significantly and positively affect human resource performance. Specifically, organizational culture emerged as the stronger predictor compared to leadership style, emphasizing its vital role in shaping employee behavior and performance outcomes. The study contributes to the literature by providing empirical evidence on the interaction between leadership and culture in the Indonesian context, highlighting their combined importance in enhancing employee productivity, innovation, and organizational sustainability. Practical implications suggest that leaders and policymakers should foster synergistic leadership practices alongside cultivating a strong organizational culture to achieve long-term performance excellence.
Bibliometric Review of the Impact of International Financial Reporting Standards (IFRS) on Financial Statement Quality Judijanto, Loso; Renggaala, Nuniek Yuniarti Ningsih
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1416

Abstract

This bibliometric analysis investigates the impact of International Financial Reporting Standards (IFRS) on the quality of financial statements from 2000 to 2024. Utilizing data from academic publications, the study maps the evolution, key themes, and collaborative networks in IFRS research globally. Publication trends indicate a significant increase in research, particularly following major financial upheavals, highlighting the growing importance of standardized financial reporting. Country collaboration analysis demonstrates a widespread academic partnership across continents, emphasizing a unified approach to enhance financial transparency. Thematic investigations reveal core topics centered around earnings quality, audit quality, and fair value, alongside emerging interests in sustainable development and technological integration. The findings illustrate the substantial contributions of IFRS to financial reporting quality, the challenges of universal application across diverse regulatory landscapes, and the evolving nature of financial disclosure standards in response to new economic and technological developments.
Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4159

Abstract

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.
Co-Authors Abdillah Arif Nasution Hartono Hartono Judijanto, Loso Mega Arisia Dewi Muhamad Ridhayantho, Muhamad Muhammad Syafri, Muhammad Nur Ayu Renika Hasibuan Siti Annisa Wahdiniawati, Siti Annisa