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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 234 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 Trust as the Gateway to Islamic Bank Adoption: Integrating Digital Religious Influence and Management Capability Mulyanti, Kurniawati; Rusiyati, Sri; Sulastri, Tuti
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

This study examines customer adoption of Bank Syariah Indonesia (BSI) using a parsimonious Stimulus–Organism–Response (SOR) framework that integrates digital religious influence and institutional capability. Online Religious Leaders and Managerial Performance are modeled as external stimuli that strengthen Product Value Trust, which subsequently drives the Decision to Become a BSI Customer. Data were collected via mixed-mode (online and on-site) questionnaires from 325 active BSI customers in the Jakarta–Bogor–Depok–Tangerang–Bekasi area and were analyzed using SEM-PLS. The results show that Online Religious Leaders (? = 0.341) and Managerial Performance (? = 0.339) significantly increase Product Value Trust, while Product Value Trust significantly predicts the adoption decision (? = 0.352). Both stimuli exerted significant direct effects on decisions (? = 0.357 and ? = 0.380, respectively). Mediation tests indicate meaningful indirect effects through Product Value Trust (0.120 for Online Religious Leaders and 0.119 for Managerial Performance), confirming that trust carries part of their influence. The model explains 21.2% of variance in Product Value Trust and 53.6% in the adoption decision (R² = 0.212; 0.536). These findings imply that Islamic bank customer acquisition depends on aligning credible religious cues and visible operational reliability to build trust in the product value and reduce perceived uncertainty. This study contributes to the literature by specifying a single dominant organismic mechanism and offering actionable guidance for digital engagement and service execution strategies.

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