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All Journal International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan dan Konseling International Journal of Economics Development Research (IJEDR) Aliansi : Jurnal Manajemen dan Bisnis Kontigensi: Jurnal Ilmiah Manajemen Jurnal Bina Bangsa Ekonomika Jurnal Minfo Polgan (JMP) Journal MISSY (Management and Business Strategy) International Journal of Economics, Management and Accounting
Abdul Basir
Universitas Mitra Bangsa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Pengaruh Budaya Hukum terhadap Peningkatkan Kesadaran Membayar Pajak Abdul Basir
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 5 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i5.7054

Abstract

Realisasi penerimaan pajak tahun 2018 adalah 92% dari target yang telah ditetapkan, sedangkan kepatuhan pelaporan SPT Wajib Pajak adalah sekitar 71%. Ini menunjukan bahwa Wajib Pajak masih rendah tingkat kepatuhannnya dalam melaksanakan kewajiban perpajakannya. Dalam penelitian ini, penulis akan meneliti faktor penyebab kepatuhan Wajib Pajak masih rendah dan bagaimana budaya taat pajak dalam memenuhi kewajiban perpajakannya. Metode penelitian yang digunakan adalalah deskriptif analisis, yaitu menganalisis masalah dengan mendekripsikan melalui penerapan Theory of Planned Behavior dan mendemontrasikan hasil penelitian-penelitian dalam suatu kesimpulan yang spesifik. Konsep budaya kesadaran hukum menjadi sangat relevan karena konsep tersebut dapat mempengaruhi Wajib Pajak secara individual serta mempengaruhi lingkungan serta persepsi kepatuhan dan norma-norma dalam masyarakat. Budaya hukum sangat erat dengan variabel attitude, subjective norm dan perceived behavioral control juga memiliki internal cohesion impact yang dapat memberikan pengaruh antara satu faktor terhadap faktor yang lain.
Ethical Use of ChatGPT in the Context of Leadership and Strategic Decisions Abdul Basir; Erlinda Dwi Puspitasari; Cindy Chintya Aristarini; Pebri Defi Sulastri; Abu Muna Almaududi Ausat
Jurnal Minfo Polgan Vol. 12 No. 1 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i1.12693

Abstract

The development of AI has had a significant impact on various aspects of human life, including in the fields of communication and decision-making. One popular example of AI is ChatGPT, a generative language model designed to interact and generate human-like text. While ChatGPT provides great potential in facilitating communication and decision-making, its presence also poses ethical challenges that need to be considered. This research aims to explore the ethical issues that arise in the use of ChatGPT in the context of leadership and decision-making, and formulate an ethical framework that can guide the responsible and beneficial practice of using ChatGPT. The current research type is qualitative. Data collection techniques include listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. The study results show that the ethical use of ChatGPT in the context of leadership and strategic decision-making involves complex and important considerations related to transparency, fairness, privacy, long-term impact considerations, and risk management. While ChatGPT can provide significant benefits, it also poses ethical challenges that need to be addressed.
Analysis of Determinants of Economic Growth Maryam Sangadji; Seri Suriani; Abdul Basir; Dian Indah Sari; Samuel PD Anantadjaya
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.404

Abstract

This study aims to examine the effect of locally-generated revenue, HDI and inflation on economic growth in the city of Semarang and also to test whether locally-generated revenue and HDI mediate the effect of inflation on economic growth in the city of Semarang. The data used in this research is secondary data. The variable of this research consists of inflation as the independent variable. economic growth as the dependent variable and locally-generated revenue, HDI as a mediating variable. The analytical method uses the path analysis method. The results of the analysis show that inflation has a negative effect on locally-generated revenue, HDI and economic growth. locally-generated revenue and HDI have a positive influence on economic growth. locally-generated revenue and HDI are mediating variables proven to be able to mediate the effect of inflation on economic growth in the city of Semarang.
Pengaruh Konservatisme, Leverage, Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance Abdul Basir
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7985

Abstract

Many companies consider paying taxes is unprofitable because it can reduce their amount of profit. This triggers companies are used various tactics to reduce the amount of tax payments. This study aims to analyze the factors influence of tax avoidance at Manufacturing Companies in the consumer goods sector in 2018-2022 period. These factors include accounting conservatism, DER, ROA, size firm and institutional ownership. The method of research is using the quantitative and regression analysis, the sample is Manufacturing Companies consumer goods sector which are consistently publish quarterly financial report period 2018-2022 with a total of 15 companies. Researcher collect the data by purposive sampling method, and it is analysed with EViews 10. Analysis was carried out by several tests such as classic assumption test, feasibility analysis model, panel regression analysis and coefficient of determination test. Based on research, tax avoidance of manufacturing companies is influenced by ROA and DER, while the accounting conservatism, size firm and institutional ownership does not have affect on tax avoidance of Manufacturing Companies consumer goods sector period 2018-2022. The company management is expected to pay more attention to every action taken and the risks it will bear in relation to its tax obligations. Keywords: Accounting Conservatism, DER, ROA, Size Firm, Institutional Ownership, Manufacturing Companies
ANALISIS PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, LEVERAGE, DAN SIZE TERHADAP NILAI PERUSAHAAN Abdul Basir
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.446

Abstract

This study aimed to examine the influence of dividend policy, profitability, leverage, and size on firm value. This research was a quantitative study. The type of data was secondary data obtained from www.idx.co.id and company website. The populations of research were banking companies which is listed in Indonesia Stock Exchange during 2014-2016 period. While the samples of this study determined by purposive sampling method. The total of data were 111. The analysis method was multiple linear regression analysis. The result of this study indicated that dividend policy and size had no influenced the firm value, while profitability and leverage influenced the firm value
Jakarta Islamic Index (JII) in The Context of Investigating Financial Ratios as Determinant of Company Share Returns Khoirul Umam Hasbiy; Abdul Basir; Nurmawati Mambuhu; Alfiana Alfiana; Fredy Olimsar
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3874

Abstract

This study aims to analyze the effect of ROA, EPS on stock returns in companies listed on the Jakarta Islamic Index (JII). The population in this study are companies listed on the Jakarta Islamic Index (JII) during the 2018-2022 period. Sampling was done by purposive sampling method with a sample of 20 companies. The type of data used is secondary data obtained through the company's financial statements and annual reports which can be accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id) or the official website of the company. The data analysis technique used is multiple linear regression. The results of this study indicate that the ROA variable affects stock returns in companies listed on the Jakarta Islamic Index (JII) while the EPS variable has no effect on stock returns in companies listed on the Jakarta Islamic Index (JII).
The Influence of Transformational Leadership Style, Organizational Climate and Work Discipline on Employee Performance Abdul Basir
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4303

Abstract

Human resource is the executor of the various activities in an organization and has a very large role for the development of the organization. An organization has their own criteria in determining human resource qualification. Excellent employees will contribute significantly to achieve the organization's goals.This study aims to analyze the factors influencing employee performance at the PT FIF Group Branch of Selong, East Lombok. These factors include transformational leadership style, organizational climate and work discipline. The research used the quantitative with regression analysis method. The data was collected using questionnaires distributed to all employees of PT FIF Group Branch of Selong. The sampling method used is census sampling technique with a total population of 32 employees. The data were analyzed with IBM SPSS version 22 and analysis was carried out by several tests such as validity test, reliability test, classic assumption test, linear regression analysis and coefficient of determination test. The results of this study indicate that partially, transformational leadership style, organizational climate and work discipline have a positive and significant effect on employee performance. Simultaneously, transformational leadership style, organizational climate and work discipline have a positive and significant effect on employee performance at the PT FIF Group Branch of Selong.
Satisfaction as a Strategic Link between the Organizational Environment and Innovation: A Systematic Literature Review in the Context of Modern Organizations Basir, Abdul; Hamida, Hamida; Aminah, Hania
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 2 (2025): July
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i2.325

Abstract

This study aims to examine the role of job satisfaction as a mediator in the relationship between the organizational environment—specifically transformational leadership and organizational commitment—and employees' innovative behaviors. Using a systematic literature review (SLR) approach, this study analyzed 20 scientific articles published in the 2015–2024 range. The article selection process follows the PRISMA protocol, starting from the initial identification of 112 articles through the Scopus database, which is then filtered and supplemented with articles from other relevant sources until a total of 20 studies are obtained that are worth analysis. The results of the study show that transformational leadership consistently has a positive effect on innovative behavior and that this influence is significantly mediated by job satisfaction. Organizational commitment was also found to strengthen job satisfaction and indirectly contribute to innovation. However, few studies have placed these two psychological variables—job satisfaction and organizational commitment—in one unified mediation model. This study concludes that job satisfaction is an important strategic link in translating organizational structural influences into innovative behaviors. These findings contribute to the organizational innovation literature by highlighting the importance of the psychological dimension in the process of emerging innovation in the workplace, as well as opening up opportunities for further research in the context of strategic organizations in Indonesia.
PENGARUH KOMPENSASI TERHADAP MOTIVASI KERJA PEGAWAI BADAN NASIONAL PENCARIAN DAN PERTOLONGAN JAKARTA Prasetyo, Sigit; Basir, Abdul
Aliansi : Jurnal Manajemen dan Bisnis Vol 19, No 1 (2024): ALIANSI : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v19i1.556

Abstract

Kompensasi merupakan strategi manajemen yang digunakan dalam lembaga untuk meningkatkan kepuasan kerja para pegawai.  Kinerja sendiri didefinisikan sebagai hasil kinerja baik dari kualitas maupun kuantitas, yang dilakukan sesuai dengan tanggung jawabnya secara efisien. Penelitian bertujuan untuk menilai sejauh mana kompensasi memengaruhi kinerja pegawai di Badan Nasional Pencarian dan Pertolongan (Basarnas) Jakarta. Objek yang diteliti mencakup keseluruhan 60 pegawai yang bekerja di lembaga tersebut. Berdasarkan  Uji T Parsial yaitu nilai t-hitung untuk variabel kompensasi (X) = variabel  0,1 dan thitung sebesar 2,950 ttabel sebesar 1,68385. Dengan demikian, kompensasi memiliki dampak signifikan dan positif secara parsial terhadap kinerja pegawai (Y), maka hipotesa diterima. Berdasarkan hasil penelitian Koefisien Determinasi (R2) dapat diketahui kompensasi memiliki pengaruh yang kuat terhadap kinerja pegawai pada Basarnas Jakarta. Berdasarkan hasil ini peneliti mengamati bahwa besarnya R Square 0,897. Ini menunjukan 89,70% variabel kinerja dapat dipengaruhi oleh kompensasi dan sisanya 10,30% dipengaruhi faktor-faktor lain yang tidak diamati oleh penulis. Kata Kunci : Kompensasi dan Kinerja Pegawai.
PENGARUH MOTIVASI KERJA TERHADAP KINERGA PEGAWAI PADA KANTOR BADAN NASIONAL PENCARIAN DAN PERTOLONGAN (BASARNAS) JAKARTA Sumarna, Sumarna; Basir, Abdul
Aliansi : Jurnal Manajemen dan Bisnis Vol 19, No 1 (2024): ALIANSI : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v19i1.555

Abstract

Kondisi yang memotivasi dan mendorong semangat kerja manusia untuk melakukan aktivitas dikenal sebagai motivasi. Kondisi ini tercermin dalam upaya yang dilakukan untuk mencapai suatu tujuan. Kinerja didefinisikan sebagai tingkat pencapaian program, kegiatan, atau kebijakan dalam mencapai sasaran, tujuan, visi, dan misi organisasi. Selama proses perencanaan strategi organisasi, ini diukur. Tujuan dari penelitian ini adalah untuk menentukan seberapa besar pengaruh motivasi terhadap kinerja 60 pekerja Basarnas Jakarta. Hasil dari uji T parsial menunjukkan bahwa variabel motivasi (X) memiliki nilai t-hitung yang signifikan (p 0,1) dan nilai t-hitung sebesar 2,950 melebihi nilai ttabel sebesar 1,68385. Oleh karena itu, dapat disimpulkan bahwa motivasi secara signifikan dan positif secara parsial memengaruhi kinerja pegawai (Y). Hipotesis ini diterima. Kata Kunci : Motivasi dan Kinerja Pegawai.
Co-Authors Abu Muna Almaududi Ausat Alfiana Atmojo, Kunto Cindy Chintya Aristarini Dian Indah Sari Erlinda Dwi Puspitasari Fitriyani Fitriyani Fitriyani, Fitriyani Fitriyani Fredy Olimsar Hamida Hamida Hania Aminah, Hania Khoirul Umam Hasbiy Maryam Sangadji Nurmawati Mambuhu Pebri Defi Sulastri Samuel PD Anantadjaya Sigit Prasetyo Sumarna Sumarna Suriani, Seri