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KARONA CAHYA SUSENA
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Jurnal Fokus Manajemen
Published by Universitas Dehasen Bengkulu
ISSN : 28099931     EISSN : 28099141     DOI : https://doi.org/10.37676/jfm.v1i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Management Focus Journal covers various research approaches, namely: quantitative, qualitative and mixed methods. Management Focus Journal (JFM) focuses on various themes, topics and aspects of management, strategic management and entrepreneurship, including (but not limited to) the following topics: Human Resource Management, Financial management, Marketing Management, Strategic Management, Organizational behavior, Operation management, Change Management, Sharia Management, Knowledge Management Entrepreneurship, Electronic Business, Capital market.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 21 Documents
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Search results for , issue "Vol 5 No 2 (2025): May" : 21 Documents clear
The Influence Of Changes In The Coretax Taxation System On Stress Levels And Workload In The Tax Department Setiadi, Tri Budi; Saluy, Ahmad Badawi
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8050

Abstract

This research aims to understand the perception of changes in the tax system based on Coretax on the stress levels and workload of employees working in the tax department. Coretax is a new taxation system implemented to improve the efficiency of tax administration in Indonesia. However, the transition to this new system can affect the psychological condition of workers, especially in the tax department who must adapt to these changes. The method used is a descriptive qualitative approach. Where this method is derived directly from primary data resulting from complaints from tax workers recorded in the industrial taxpayer group. The results of this study indicate that changes in the tax system can increase stress levels and add to the workload because other tasks are neglected due to excessive focus on the success of the system.
Integration Of AI In Leadership Decision-Making To Improve Efficiency And Accuracy Method: Literature Review Nabilla, Sabbatun; Aspuri, Anggun Sesqi; Aini, Dia Nur; Anshori, Mochammad Isa
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8202

Abstract

This research analyzes the role of artificial intelligence (AI) in leadership decision-making to improve efficiency and accuracy. Using the literature review method, the research identified that AI is capable of processing big data quickly, providing in-depth analysis, and minimizing human error, thus supporting leaders in making more informed and data-driven decisions. However, AI integration also poses ethical challenges, such as algorithm bias and lack of transparency, which require critical consideration. This research emphasizes the importance of striking a balance between AI utilization and leaders' emotional intelligence to ensure that decisions are not only efficient and accurate, but also ethical and oriented towards organizational well-being. In addition, improving leaders' digital competencies is key in optimizing the use of AI. The results contribute to the development of an adaptive and inclusive technology-based leadership model, as well as recommendations for future in-depth research related to the impact of AI on organizational dynamics and ethical regulation.
The Effect Of Financial Literacy, Lifestyle And Parental Income On The Financial Behavior Of UNPAB Students Receive Bank Indonesia Scholarships Gunawan, Slamet; Hernawaty, Hernawaty
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8282

Abstract

This study aims to determine the effect of financial literacy, lifestyle and parental income on the financial behavior of UNPAB students receiving Bank Indonesia Scholarships. The research approach used is quantitative. The research was conducted at Universitas Pembangunan Panca Budi (UNPAB) which is located at Jl. Jend. Gatot Subroto Km.4.5 Sei Sikambing, Medan, North Sumatra. The sample used was 50 respondents. The analysis technique used in this research is multiple linear regression analysis. The results of this study are Financial Literacy (), Lifestyle () and Parental Income () simultaneously have a positive and significant effect on the Financial Behavior of UNPAB Students who receive Bank Indonesia Scholarships.
Analysis Of The Effect Of Supervision, Leadership, And Compensation On Employee Performance At The SUMUT DPRD Office Fadillah, M. Iqbal; Yanti, Eli Delvi
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8283

Abstract

This study aims to find the effect of supervision, leadership and compensation on employee performance at the North Sumatra DPRD Office. Does leadership partially have a positive and significant effect on employee performance at the North Sumatra DPRD Office. Does compensation partially have a positive and significant effect on employee performance at the North Sumatra DPRD Office. Do supervision, leadership and compensation simultaneously have a positive and significant effect on employee performance at the North Sumatra DPRD Office. The research method is causal associative research with the help of the SPSS Version 25 programme. This research uses multiple linear regression. The population in this study were 80 respondents. The sample in this study were 80 respondents. Primary data collection using a questionnaire. The results showed that supervision partially had a positive and significant effect on employee performance at the North Sumatra DPRD Office. Leadership partially has a positive and significant effect on employee performance at the North Sumatra DPRD Office. Compensation partially has a positive and significant effect on employee performance at the North Sumatra DPRD Office. Supervision, leadership and compensation simultaneously have a positive and significant effect on employee performance at the North Sumatra DPRD Office.
The Effect Of Work Life Balance, Burnout, Workload And Work Environment On Employee Job Satisfaction At Pt BPRS Fadhilah Bengkulu City Amalia, Tara Rizki; Waliamin, Janusi; Safrianti, Sintia
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8298

Abstract

This study aims to determine the effect of Work Life Balance, Burnout, Workload, and Work Environment on employee Job Satisfaction at PT BPRS Fadhilah Bengkulu City. The research method used is quantitative with an associative approach. The population of this study were all employees of PT BPRS Fadhilah Bengkulu, totalling 36 people. The sample of this study was 36 people. The sample was taken using the total sampling technique where all employees were sampled. The data collection technique was carried out through distributing questionnaires to respondents who were company employees. The data used in this study are primary data. The data obtained was analysed using multiple linear regression, coefficient of determination, t test and f test with the help of SPSS software version 26.0. The analysis results show that partially only the Workload variable has a significant effect on Job Satisfaction, with a significance value of 0.033 (<0.05) and a positive regression coefficient of 0.647. Meanwhile, the Work Life Balance, Burnout, and Work Environment variables did not have a significant effect partially because their respective significance values were above 0.05, although they still showed a certain direction of influence. However, simultaneously the four independent variables have a significant effect on Job Satisfaction, as shown by the F test results with a significance value of 0.006. Thus, the regression model built is declared feasible to be used in explaining the factors that influence job satisfaction in the corporate environment
Systematic Literature Review: The Role Of Transfer Pricing Regulations In Reducing Tax Lestari, Desak Nyoman Lia; Harefa, Tulus; Fuadah, Luk Luk
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8303

Abstract

This study aims to examine the role of transfer pricing regulations in reducing tax avoidance practices through a Systematic Literature Review (SLR) approach. The study collects and analyzes 20 scientific articles published between 2018 and 2025, sourced from reputable databases such as Emerald, DOAJ, and ResearchGate. The articles reviewed are publications in either Indonesian or English, fully accessible, and indexed in Scopus, Copernicus, Sinta, or are proceedings from international conferences. The main keyword used in the search process was "transfer pricing." The results of the review show that transfer pricing regulations play a strategic role in preventing tax avoidance practices by multinational companies, particularly through the mechanism of profit shifting to low-tax jurisdictions. Regulations based on the arm’s length principle, supported by instruments such as Advance Pricing Agreements (APA), transfer pricing documentation systems, and the strengthening of criminal law enforcement, have proven effective in limiting opportunities for transfer price manipulation. The effectiveness of their implementation largely depends on factors such as a company’s internal control system, the utilization of technology, the availability of comparable data, and good corporate governance. Additionally, international cooperation through Automatic Exchange of Information (AEoI), Country-by-Country Reporting (CbCR), and the harmonization of cross-border policies has proven crucial in enhancing transparency and monitoring cross-jurisdictional transfer pricing practices. These findings underscore the importance of a comprehensive and collaborative approach to strengthening transfer pricing regulations as a global tax avoidance control instrument.
Exploring Green Tax Through A Systematic Literature Review: Analyzing Developments In Promoting Sustainability Prasetyawati, Tyas; Imelda, Imelda; Fuadah, Luk Luk
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8304

Abstract

This study aims to explore various aspects related to green tax by employing a Systematic Literature Review (SLR) approach, analyzing 24 previous research articles. The literature sources were collected from several reputable scientific databases such as Scopus, Emerald, and DOAJ, covering publications from 2015 to 2025. Green tax is identified as a policy instrument designed to encourage environmentally friendly behavior and to internalize the external costs arising from environmentally damaging activities. Although green tax holds significant potential in supporting sustainability efforts, its implementation often faces various challenges, including the public’s limited understanding of the importance of environmental sustainability. The analysis results show an increase in the number of publications on green tax during the period, reflecting growing attention from researchers and academics toward this issue. Moreover, energy efficiency was identified as a key factor mediating the relationship between the application of green tax and the achievement of sustainability performance. The findings affirm that environmental taxation has considerable potential to serve as an effective tool in promoting sustainable development both in Indonesia and other countries. Policy recommendations include combining green tax strategies with consumer subsidies, along with efforts to enhance public awareness regarding the importance of environmental protection and sustainability
The Influence Of Brand Image Product Private Label, Service Quality, And Price Bundling On Customer Retention Through Customer Satisfaction At Indomaret Pontianak City Muryati, Tri; Listiana, Erna
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8308

Abstract

This study aims to determine and provide empirical evidence regarding the influence of the brand image of private label products, service quality, and bundling prices on customer retention through customer satisfaction at Indomaret in Pontianak City. This research is a causal associative study with a quantitative approach. The population in this study consists of all customers of Indomaret in Pontianak City who have purchased private label products and bundling products. The sampling technique used was the purposive sampling method, which is a type of non-probability sampling, with a total of 100 respondents by collecting data through questionnaires. The data analysis method utilized was the results of the hypothesis tests which were statistically analyzed using the SPSS data processing program version 25. The results of the study indicate that the brand image of private label products significantly affects customer satisfaction, service quality significantly affects customer satisfaction, price bundling significantly affects customer satisfaction, the brand image of private label products does not significantly affect customer retention, service quality does not significantly affect customer retention, price bundling does not significantly affect customer retention, and customer satisfaction significantly affects customer retention.
The Effect Of Leadership Style And Work Motivation On Employee Performance At Bank Rakyat Indonesia Cemara Unit Rianda, Egy; Hasibuan, Hasrul Azwar
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8309

Abstract

This study aims to determine the effect of leadership style and work motivation on employee performance at Bank Rakyat Indonesia Unit Cemara. In this study, the population used was all employees of Bank Rakyat Indonesia Unit Cemara with a total of 39 employees who are all administrative staff of PT. Reska Multi Usaha Medan in 2024. The research sample was 39 employees who were all employees of Bank Rakyat Indonesia Unit Cemara in 2024. The research was conducted in 2024. This study uses quantitative data processed using the SPSS version 24.0 application with a multiple linear regression model. The data source used is primary data taken directly from respondents. Data collection was collected by distributing questionnaires. The results of the study indicate that the work environment, work discipline and compensation have a positive effect. Leadership style has a positive and significant effect on the performance of Bank BRI Unit Cemara employees. This can be seen from the regression coefficient value of 0.395. The t-value is 4.291 with a significant value of 0.000 which is smaller than 0.05. Work motivation has a positive and significant effect on the performance of Bank BRI Unit Cemara employees. This can be seen from the regression coefficient value of 0.364. The t-value is 4.053 with a significant value of 0.000 which is smaller than 0.05. Leadership style and work motivation simultaneously have a positive and significant effect on the performance of Bank BRI Unit Cemara employees. This can be seen from the F-value of 85.178 with a significant value of 0.000 <0.05. Based on the results of the determination coefficient test, the R-square value is 0.826 or 82.6%. This means that the ability of leadership style and work motivation in this study is able to explain employee performance by 0.826 or 82.6%.
The Impact Of Regional Original Revenue, General Allocation Fund, And Revenue Sharing Fund On Regional Expenditure In Regency/City In Central Java Province (2018-2022) Halimah, Putri; Chaniago, Sheren Rahmawati; Mustaruddin, Mustaruddin; Wendy, Wendy
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8317

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on regional expenditure in districts and cities in Central Java Province in the period 2018-2022. Panel data was analyzed using descriptive statistical methods, Chow test, Hausman test, and panel data regression. The results showed that PAD, DAU and DBH had a positive and significant influence on regional expenditure. This finding indicates that regional fiscal independence and general allocations from the central government play an important role in determining the amount of regional expenditure. This study also highlights the importance of optimal PAD management as the main source of revenue to reduce dependence on transfer funds. The implication of this study is the need for local governments to improve efficiency in financial management and optimize the potential of PAD through appropriate policies. This research is expected to provide an in-depth understanding of how PAD, DAU, and DBH affect regional expenditure allocations, as well as provide policy recommendations for more efficient and effective regional financial management. This research is expected to contribute to increasing fiscal independence and accelerating sustainable development in Central Java Province.

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