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All Journal Jurnal Ilmu Manajemen Profitability Jurnal Ekonomi dan Manajemen Indonesia Annals of Human Resource Management Research Amnesty: Jurnal Riset Perpajakan
Munifa Munifa
Universitas Muhammadiyah Sorong
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Organisational Culture and Transformational Leadership Style: Impact on Employee Performance Kamaluddin Kamaluddin; Akmal Ridwan; Nurlianti M; Munifa Munifa
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3729

Abstract

Purpose – This research investigates how Organizational Culture and Transformational Leadership influence Employee Performance, and whether Culture strengthens the leadership-performance relationship. Design/methodology/approach – A quantitative method was applied, using survey data from 30 respondents. Multiple regression tested direct effects; hierarchical regression analyzed moderation. Validity and reliability were confirmed via Pearson correlation and Cronbach’s Alpha. Findings – Both Organizational Culture and Transformational Leadership significantly improve Employee Performance. Culture also acts as a positive moderator, meaning its presence amplifies leadership's effect on performance. The model has strong explanatory power. Research limitations/implications – The small sample may limit generalizability. Future studies should include larger, diverse samples and longitudinal designs to better assess causality. Practical implications – Organizations should concurrently develop strong cultures and transformational leadership, as their combined effect outperforms isolated efforts. Integrated HR and leadership programs are recommended. Social implications – Fostering such environments promotes ethical leadership, fairness, and well-being at work, supporting broader social sustainability goals. Originality/value – This study offers empirical evidence on both direct and interactive roles of culture and leadership, advancing beyond simple effect models and highlighting their synergy in driving performance.
Environmental Taxes: Challenges and Opportunities for Sustainable Development Ahmad Firdaus; Abdul Wahab; Lina Mariana; Munifa Munifa
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16460

Abstract

This study explores the role of environmental taxes as a critical instrument for sustainable development, focusing on both the challenges and opportunities presented by their implementation in Indonesia. Environmental taxes, often termed "green taxes," are designed to mitigate environmental degradation by incentivizing industries to adopt eco-friendly practices and reduce their carbon footprint. Although Indonesia has made strides in incorporating environmental taxes through regulations like the carbon tax in Law No. 7 of 2021 and Government Regulation No. 46 of 2017, the application of these policies faces significant hurdles. Key challenges include limited public awareness and understanding of environmental taxes' benefits, as well as concerns over the financial impact on industries. Despite these obstacles, environmental taxes hold substantial potential for environmental enhancement by funding initiatives such as waste management, ecosystem restoration, and the promotion of renewable energy. This research emphasizes the importance of clear communication and collaboration among stakeholders to optimize the effectiveness of environmental tax policies, thereby contributing to Indonesia’s sustainable development goals.
DETERMINANTS OF PROFITABILITY BASED ON OPERATIONAL EFFICIENCY AND ACCOUNTS RECEIVABLE MANAGEMENT: A STUDY AT PT PEGADAIAN (PERSERO) Munifa; Nugroho Dwi Prihandoko; Digor Mufti; Muhammad Amin; Nurul Hidayah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 26 No 1 (2026)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/83m4ac13

Abstract

This research is based on the increase in financing at PT Pegadaian (Persero) which has not been fully accompanied by an increase in operational efficiency and accounting management, so that this condition has the potential to affect the company's profit performance and profitability stability. Based on this, this study aims to analyze the effect of Operating Costs on Operating Income (BOPO) and reporting turnover on the profitability of PT Pegadaian (Persero) for the 2020–2025 period. This study uses a quantitative approach with secondary data from quarterly financial reports and a saturated sample technique of 23 samples, which are then analyzed using multiple linear regression through the classical assumption test, t-test, F-test, and coefficient of determination. The results show that BOPO has a negative and significant effect on profitability, while credit turnover has a positive and significant effect on profitability, simultaneously both variables have a significant effect on ROA with an Adjusted R-Square value of 0.755, which means 75.5% of the variation in profitability is explained by BOPO and circulating turnover. These findings confirm that operational cost efficiency and smooth debt turnover play an important role in increasing Pegadaian's profitability and need to be a focus in the company's financial management strategy.
The Influence of Product and Service Quality on Consumer Loyalty at Bone Star Wholesale Store in Sorong City Akmal Ridwan; Munifa; Renni Mayasari; Kamaluddin; Widya Digor Mufti
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/m1ynz098

Abstract

Customer loyalty remains a critical determinant of sustainability in the traditional retail sector, particularly in emerging regions where modern retail competition is intensifying. However, limited empirical studies have examined the determinants of loyalty in small-scale grocery businesses in Eastern Indonesia. This study investigates the effect of product quality and service quality on consumer loyalty at Bone Star Wholesale Store in Sorong City. Grounded in Signal Theory, product and service quality are conceptualized as positive signals that influence consumer trust and repeat purchase behavior. A quantitative approach was employed using purposive sampling, involving 102 customers. Data were analyzed using multiple linear regression. The findings reveal that both product quality (β = 0.525; p < 0.001) and service quality (β = 0.370; p < 0.001) have positive and significant effects on consumer loyalty, both partially and simultaneously. The model explains 66.7% of the variance in customer loyalty (Adjusted R² = 0.667), indicating strong predictive power. The results highlight that the synergy between reliable products and responsive service strengthens long-term customer relationships. The study contributes to the limited literature on traditional retail loyalty in developing regions and provides practical implications for small grocery businesses seeking to enhance customer retention through quality-based competitive strategies.
Co-Authors Abdul Wahab Ahmad Firdaus Akmal Ridwan Digor Mufti Kamaluddin Kamaluddin Kamaluddin Lina - Mariana, Lina - Muhammad Amin Nugroho Dwi Prihandoko Nurlianti M Nurul Hidayah Renni Mayasari Widya Digor Mufti