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Annals of Human Resource Management Research
Published by Goodwood Publishing
ISSN : -     EISSN : 27748561     DOI : https://doi.org/10.35912/ahrmr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Annals of Human Resource Management Research (AHRMR) is an international, peer-reviewed, and scholarly journal which publishes high-quality research to answer important and interesting questions, develop or test theory, replicate prior studies, explore interesting phenomena, review and synthesize existing research and provide new perspective aimed at stimulating future theory development and empirical research across the human resource management discipline.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 266 Documents
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Tax Aggressiveness, Debt Maturity Structure, and Firm Performance in Indonesian Real Estate Firms: The Moderating Role of Audit Quality Nurwita, Nurwita
Annals of Human Resource Management Research Vol. 5 No. 1 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i1.3783

Abstract

Purpose: This study examines whether tax aggressiveness and debt maturity structure affect firm performance in Indonesia’s listed real estate and property companies, and whether audit quality can reduce the negative impact of tax aggressiveness, especially when refinancing pressure is high. Research Methodology: The study focuses on real estate and property firms listed on the Indonesia Stock Exchange (IDX), The analysis can be implemented in Stata or equivalent econometric software. Results: The findings indicate that firm performance is persistent over time. Tax aggressiveness shows a nonlinear (inverted-U) relationship with performance: moderate tax aggressiveness is associated with higher profitability, while excessive tax aggressiveness reduces performance. A higher short-term debt ratio is negatively related to firm performance. Conclusions: Tax strategies in Indonesian real estate firms cannot be evaluated in isolation. Moderate tax aggressiveness may support performance through cash savings, but excessive aggressiveness can destroy value when uncertainty and information risk increase. Firms with high refinancing pressure face stronger downside effects from aggressive tax behavior.. Limitations: The study relies on archival proxies (e.g., CETR for tax aggressiveness and Big 4 affiliation for audit quality), which may not fully capture managerial intent or the full spectrum of audit effectiveness Contribution: This study contributes to corporate finance, accounting, and governance research by integrating tax behavior, debt maturity risk, and audit quality within a dynamic panel framework in an emerging-market setting.
Strategies for Developing Millennial Farmers to Support Food Security Munajat, Munajat; Sari, Fifian Permata; Sari, Yunita
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3793

Abstract

Purpose: This study aims to identify key factors affecting millennial farmer’s human resource development and to formulate a strategic development approach using SWOT and Grand Strategy analyses to support food security in Ogan Komering Ulu Regency. Research Methodology: This study employs a mixed methods approach with an explanatory sequential design. Quantitative data were collected through a survey of 94 millennial farmers aged 19–39 years, while qualitative data were obtained through in-depth interviews supported by a SWOT analysis. Quantitative analysis was conducted using multiple linear regression, while strategy formulation applied the Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), SWOT Matrix, and Grand Strategy Matrix. Results: The findings show that formal education, age, access to financing, agricultural extension services, and family support significantly influence millennial farmers’ human resource development, with an explanatory power of 86%. The SWOT and Grand Strategy analyses place the development strategy in Quadrant I (S-O), indicating a progressive and growth-oriented approach emphasizing digital agriculture training, agripreneurship development, digital markets, and institutional collaboration. Conclusions: Millennial farmers in the OKU Regency have good potential to support food security but require stronger digital skills and technology adoption. An aggressive strategy focusing on digital agriculture, financing access, and institutional collaboration is recommended for the future. Limitations: The study is limited by its regional scope and relatively small sample size, which may limit the generalizability of the findings. Contributions: This study provides strategic and empirical insights for policymakers, extension services, and research on developing millennial farmers to strengthen regional food security.
Determinants of SME tax compliance: The intervening role of tax awareness in Jakarta Rusiyati, Sri; Mulyanti, Kurniawati; Elyana, Instianti; Ichwani, Tia
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3814

Abstract

Purpose: This study examines the determinants of tax compliance among Small and Medium Enterprises (SMEs) in DKI Jakarta by testing tax awareness as an intervening variable. Research Methodology: This research was conducted in DKI Jakarta, Indonesia, using a quantitative approach. Primary data were collected using a structured questionnaire administered to SME taxpayers. The conceptual model is grounded in Attribution Theory, the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and Institutional Theory. This study evaluates the effects of tax knowledge, e-filing tax systems, tax authority service quality, and tax law enforcement on tax awareness and compliance. Data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM) with dedicated PLS-SEM software (brand/version not specified). Results: The findings indicate that tax knowledge, the e-filing tax system, tax authority service quality, and tax law enforcement have positive and significant direct effects on tax awareness and compliance. Tax awareness also has a positive and significant effect on tax compliance and mediates the relationship between the four antecedent factors and tax compliance. Conclusions: Strengthening SME tax compliance requires improvements in knowledge, digital tax processes, service quality, and enforcement, while tax awareness functions as a key mechanism linking these factors to compliance Limitations: This study uses cross-sectional, self-reported survey data from SMEs in one province, which may limit generalizability and causal inference. Contribution: This study integrates behavioral, technological, and institutional perspectives and provides practical input for the Directorate General of Taxes to enhance voluntary awareness-based compliance among SMEs.
Trust as the Gateway to Islamic Bank Adoption: Integrating Digital Religious Influence and Management Capability Mulyanti, Kurniawati; Rusiyati, Sri; Sulastri, Tuti; Harahab, Jamalludin
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3816

Abstract

Purpose: This study aims to examine customer adoption of Bank Syariah Indonesia (BSI) by applying a parsimonious Stimulus–Organism–Response (SOR) framework that integrates digital religious influence and institutional capability to explain adoption decisions in the context of Islamic banking. Methodology: The study employed a quantitative survey approach using mixed-mode data collection (online and on-site questionnaires). Data were collected from 325 active BSI customers located in the Jakarta–Bogor–Depok–Tangerang–Bekasi (Jabodetabek) area. Online Religious Leaders and Managerial Performance were modeled as exogenous stimuli, Product Value Trust as the organismic variable, and the Decision to Become a BSI Customer as the response variable. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results: The findings indicate that Online Religious Leaders and Managerial Performance significantly enhance Product Value Trust, which in turn positively influences customers’ adoption decisions. Both stimuli also exhibit significant direct effects on adoption decisions. Mediation analysis confirms that Product Value Trust partially mediates the relationship between the stimuli and customer adoption. Conclusions: The results demonstrate that customer adoption of Islamic banking is shaped by the alignment of credible religious influence and visible managerial performance that collectively strengthen trust in product value. Limitations: This study is limited to customers in the Jabodetabek area and relies on cross-sectional data. Contributions: This study contributes to Islamic banking and consumer behavior literature by identifying Product Value Trust as a central mechanism linking digital religious influence and institutional capability to customer adoption decisions.
Employee Performance in Hybrid Work: The Role of Virtual Training and Job Autonomy Sunarto , Sunarto; Sinaga, Butet; Umar, Muhammad
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.3670

Abstract

Purpose: This study examines the effects of Virtual Training, Job Autonomy, Employee Engagement, Innovation Culture, and Work Well-being on Employee Performance in hybrid work settings in Indonesia. Research Methodology: This research adopts a quantitative explanatory design using a cross-sectional survey of 150 hybrid employees across multiple industries. Data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM) with SmartPLS 4.0 to test the structural relationships among variables. Results: The findings revealed that only Innovation Culture had a significant effect on Employee Performance, but in a negative direction (? = ?0.204; p = 0.009). Virtual Training, Job Autonomy, Employee Engagement, and Work Well-being do not show direct significant effects. The model explains 6.5% of the variance in Employee Performance, indicating weak direct explanatory power and suggesting the presence of indirect or contextual influences. Conclusions: Employee performance in hybrid work is influenced more by dynamic organizational contexts than by the direct effects of training, autonomy, engagement, or well-being. Innovation culture may temporarily reduce short-term performance owing to adjustment and experimentation demands. Limitations: This study had a cross-sectional design, relied on self-reported data, and focused on the Indonesian context, limiting causal interpretation and generalizability. Contributions: This study extends the Job Demands–resources framework by revealing the nonlinear role of innovation culture in hybrid work and provides empirical evidence from an emerging economy context.
Strategi Pengembangan Sumber Daya Manusia Koperasi Merah Putih Indonesia Sari, Fifian Permata; Munajat, Munajat
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3846

Abstract

Purpose: This study aims to analyze the internal and external factors of the Merah Putih Cooperative and formulate strategies that can be recommended for human resource development at the Merah Putih Cooperative in South Sumatra Province, Indonesia. Research Methodology: The method used in this study is a case study method, where OKU Regency is used as a sample case of the Merah Putih Cooperative in South Sumatra Province, Indonesia. The sampling method used was a census, in which all 157 members of the Merah Putih Cooperative were taken as research samples in July 2025.  The analysis used in this study was SWOT analysis. Results: The results of the SWOT analysis in Quadrant I show that the strategies that can be recommended for human resource development at the Merah Putih Cooperative include strengthening human resources and institutions, developing businesses based on local economic potential, increasing human resource capacity, and strengthening business partnerships to encourage the sustainability and competitiveness of the cooperative. Conclusions: The Merah Putih Cooperative is positioned in SWOT Quadrant I, indicating strong internal and external conditions to support human resource development. Recommended strategies focus on strengthening human resources and institutions, utilizing local economic potential, and reinforcing business partnerships to enhance sustainability and competitiveness. Limitations: This study is limited to a single cooperative case in OKU Regency, which may limit the generalizability of the findings. The SWOT approach also does not quantify the impact of each proposed strategy. Contribution: This study provides practical insights for cooperative managers and policymakers in formulating human resource development strategies for rural cooperatives, particularly in supporting village-based economic development in Indonesia.
From inclusion to engagement: the psychological safety role in mediating inclusive leadership and diversity initiatives in the Indonesian workplace Fahrizal, Indra; Budiono, Aris; Khalid, Jamaluddin; Santoso, Budi
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2795

Abstract

Purpose: This study explores how inclusive leadership and Diversity, Equity, and Inclusion (DEI) initiatives influence employee engagement and how psychological safety acts as a mediating factor. Methodology/approach: This study used quantitative research methodology. Data were analyzed using SmartPLS 4.0 from a sample of 151 participants who participated in this study between August and October 2024 from private, government, and service organizations in Indonesia. The questionnaire used Likert scales to collect quantitative data on the constructs of interest, including inclusive leadership, DEI initiatives, psychological safety, and work engagement Results/findings: The findings reveal that inclusive leadership and well-implemented DEI initiatives significantly enhance employee engagement, largely through the sense of psychological safety they foster. Employees who feel psychologically safe and confident in contributing ideas or expressing concerns without fear maintain higer levels of engagement in their work. Conclusions: The findings of this study provide actionable insights for practitioners and policymakers, suggesting that fostering psychological safety through inclusive leadership and DEI initiatives can be a strategic approach to improving employee engagement. Limitations: The study is limited by its reliance on self-reported data, a cross-sectional research design, and a focus on primarily service-related sectors in Indonesia, which restrict its generalizability.  Future research should address these limitations by adopting longitudinal designs and exploring diverse industries and cultural settings to validate and extend these findings. Contribution: This study enriches the literature on leadership, diversity and inclusion (DEI), and psychological safety by exploring their interconnected effects on employee motivation and performance. It urges companies to adopt inclusive leadership and DEI initiatives that foster a culture of authenticity, openness, and trust, enhancing overall organizational effectiveness.
The impact of Private Higher Education staff performance management (PHE) in Surabaya, compensation, and competence on universities: Evidence from Indonesia Wijaya, Oscarius Yudhi Ari
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2820

Abstract

Purpose: The purpose of this study is to investigate empirically the factors that influence university team member performance, such as pay and performance management systems, and also to compete. Methodology/approach: As part of this study's quantitative methodology, a questionnaire was given to staff members of Private Higher Education Institutions (PHEIs) in Surabaya, East Java. Results/findings: One of the essential tools to help universities navigate organizational procedures successfully is a performance management system. Since higher remuneration is perceived to result in better work outcomes, compensation plays a significant role in improving team member performance. Similarly, improving personnel competency has a positive impact on work outcomes. Performance management, compensation, and competency significantly impact team member performance in universities, including Indonesia. Research shows that adequate compensation and high competency can improve team performance. In addition, effective performance management also plays a role in enhancing team member motivation and Performance. Conclusions: Both theoretically and practically, this study contributes to the implementation of performance measurement systems, compensation structures, and competence development to improve university performance. Limitations: Performance is a current and expanding topic, debated by both practitioners and academic researchers, being a complex concept that can be defined from several perspectives. The development of a nation is greatly aided by Higher Education Institutions (HEIs), which raise the caliber of human resources. Contribution: The fundamental components of effective management strategies include team member satisfaction, goal achievement support, and clear communication.
Transformational leadership and empowerment as driving factors for employee performance in Star-Rated Hotels in Central Java Nugraheni, Krisnawati Setyaningrum; Palupiningtyas, Dyah; Ardi, Rudi Prasetyo
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2828

Abstract

Purpose: The aim of this study is to examine how transformational leadership and employee empowerment can improve employee performance in four-star hotels in Central Java. Research Methodology: The research was conducted in four-star hotels in Central Java, involving a survey of 185 hotel employees selected through proportional random sampling. The data was analyzed using Partial Least Square (PLS) to explore the causal relationships between the study variables. Results: The study found that transformational leadership has a strong positive effect on employee empowerment. Additionally, employee empowerment positively influences employee performance. Transformational leadership also directly impacts employee performance in a positive manner. Furthermore, employee empowerment acts as a mediator between transformational leadership and employee performance, with a significant indirect effect. The proposed model exhibited strong predictive ability for both employee empowerment and employee performance. Overall, the relationships examined in the study were consistently positive and significant. Conclusion: The research concludes that both transformational leadership and employee empowerment are crucial for enhancing employee performance in the hotel industry. The interaction between these factors significantly contributes to better performance outcomes Limitations: A limitation of the study is that it focuses solely on four-star hotels in Central Java, which may not be generalizable to other types of hotels or regions. Contribution: This study contributes to the fields of management and hospitality by providing insights into how leadership styles and employee empowerment can work together to boost employee performance. It is valuable for hotel managers, HR professionals, and researchers interested in improving workplace dynamics and performance in the hospitality industry.
Financial performance: The impact of age and background of retired military officers on oil, gas, and coal companies Chudri, Intan Rizkia; Fadilla, Fitrah; M.J, Ermad
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2833

Abstract

Purpose: This study aims to investigate the impact of the age and background of retired military officers in management roles on the financial performance of companies. Methodology/Approach: The research was conducted across 22 companies operating in the Oil, Gas, and Coal sub-sector, selected based on specific criteria. The study utilized a quantitative approach, employing panel data regression analysis to assess the relationship between the independent variables (age and background of retired military officers) and the dependent variable (financial performance) over the period from 2021 to 2023. Results: The results of this study found that management age has a significant positive effect on financial performance, and military background has a significant positive effect on financial performance. Conclusions: The research concludes that the age and background of retired military officers play a critical role in shaping the financial performance of companies, particularly within the Oil, Gas, and Coal sectors. Understanding this relationship can provide valuable insights for organizations in selecting management personnel. Limitations: A limitation of this study is its focus on a specific sector, which may restrict the generalizability of the findings to other industries or contexts. Contribution: This study contributes to the fields of management and organizational behavior by highlighting the significance of leadership backgrounds in influencing financial performance. The insights gained can assist companies in making informed decisions regarding management recruitment and development strategies.

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