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Journal Development Manecos
Published by Pemuda Peduli Publikasi Insan Ilmiah
ISSN : -     EISSN : 29885957     DOI : https://doi.org/10.71435
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Development Manecos ISSN 29885957 is a peer-reviewed, open-access publication devoted to management and economics. This journal publishes original research and article reviews. The following subjects are suitable for publication: business economics, marketing management, finance management, strategic management, operations management, management control systems, human resource management, knowledge management, management accounting, management information systems, business ethics, and sustainability. The journal’s submissions will be evaluated with a blind review process. Journal Maneco is published by Pemuda Peduli Publikasi Insan Ilmiah Scieclouds Publishing with one volume per year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 55 Documents
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Core Tax Administration System and Taxpayer Compliance in the Digital Era Mariana Saloso; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/738850

Abstract

The rapid advancement of digital technologies has encouraged governments worldwide to modernize tax administration systems to improve efficiency, transparency, and taxpayer compliance. In Indonesia, the Directorate General of Taxes has introduced the Core Tax Administration System (CTAS), an integrated digital platform designed to consolidate various tax administration functions within a unified ecosystem. This study aims to examine the effect of CTAS implementation on taxpayer compliance in the digital era. A quantitative explanatory research design was employed, involving 110 registered taxpayers at the Primary Tax Office in Manokwari, West Papua, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The measurement model evaluation demonstrated satisfactory validity and reliability, with all indicators meeting the required thresholds for outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach’s Alpha. The structural model results revealed that CTAS implementation has a positive and statistically significant effect on taxpayer compliance (β = 0.741; T = 12.483; p < 0.001). The coefficient of determination (R² = 0.549) indicates that CTAS explains 54.9% of the variance in taxpayer compliance. Furthermore, the effect size (f² = 1.216) suggests a substantial contribution of CTAS to compliance behavior. These findings indicate that integrated digital tax administration systems can enhance taxpayer compliance by improving accessibility, reliability, service quality, security, and administrative efficiency. The study concludes that CTAS represents an important instrument for supporting tax administration modernization and promoting voluntary compliance. Future policies should complement technological innovation with taxpayer education, digital literacy programs, and service quality improvements to maximize the benefits of digital taxation reforms.
The Influence of Transformational Leadership and the Physical Work Environment on Employee Performance, Mediated by Work Discipline in Tanjung Selor District Robbi Setiawan; Mujahid Mujahid; Abdul Samad Arif; Syamsul Riyadi
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/740542

Abstract

This research uses a quantitative approach with a survey method. Data analysis is carried out using a Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) approach to test the relationships between variables both directly and indirectly. The population in this study includes all employees of the Tanjung Selor District Government, with the sampling technique using a census/sampling method according to the total population. Data were collected through questionnaires that had been tested for validity and reliability and then analyzed using multiple linear regression analysis. The results of the study indicate that transformational leadership does not have a significant effect on employee performance, which shows that leaders have not been able to provide inspiration, motivation, and individual attention to improve employee performance. The physical work environment also has a positive and significant effect on employee performance, indicating that a comfortable, safe, and adequate work environment supports increased work productivity. In addition, work discipline has a positive and significant effect on employee performance, reflecting that adherence to rules and work responsibilities plays an important role in achieving optimal performance. The physical work environment has a positive and significant effect on employee performance, where a comfortable, safe, and adequate work environment can support increased work productivity. In addition, work discipline is proven to have a positive and significant effect on employee performance, reflecting that adherence to rules and work responsibilities plays an important role in achieving optimal performance.
The Effect of Learning Strategy, Stress Management, and Social Support on Student Productivity: A Human Resource Development Perspective among FEBI UINSU Students Ridho Alfi Fajar Hidayat; Tri Inda Fadhila Rahma; Nurbaiti Dona
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/739989

Abstract

This study aims to analyze the influence of learning strategy, stress management, and social support on student productivity among students of the Faculty of Islamic Economics and Business at Universitas Islam Negeri Sumatera Utara. This research employs a quantitative approach with an explanatory research design involving 100 respondents selected through proportionate stratified random sampling. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that learning strategy does not have a significant effect on student productivity, while stress management and social support have a positive and significant influence in improving productivity. Simultaneously, all three variables have a strong effect on student productivity, highlighting the importance of integrating cognitive, psychological, and social aspects in supporting academic performance. The main finding of this study reveals that social support is the most dominant factor, indicating that support from the surrounding environment, such as family, peers, and institutions, plays a greater role compared to other factors in enhancing student productivity. The novelty of this study lies in its integrative approach, which combines these three aspects simultaneously within the context of Islamic higher education, which has previously been examined in a more partial manner.
Factors that Influence the Quality of the Tring By Pegadaian Application Service and its Relationship with Customer Satisfaction and Loyalty: A Case Study at the Purus Baru Syariah Pawnship Unit (UPS) in Padang City Vanesya Amanda Yanedi Putri; Mike Yolanda
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/740019

Abstract

This study was conducted to analyze and identify the factors influencing the service quality of the Tring by Pegadaian app and their relationship with customer satisfaction and loyalty at the Purus Baru Sharia Pegadaian Unit in Padang. This study is a quantitative study. The population of this study consists of users of the Tring by Pegadaian app at the Purus Baru Sharia Pegadaian Unit in Padang, with a sample size of 100 respondents. In this study, analysis was performed using PLS-SEM with SmartPLS 4.0 software. The results of this study indicate that (1) Agility has a significant positive effect on Service Quality. (2) Assurance of Service has a significant positive effect on Service Quality. (3) Reliability has a significant positive effect on Service Quality. (4) Scalability has a significant positive effect on Service Quality. (5) Security has a significant positive effect on Service Quality. (6) Service Responsiveness has a significant positive effect on Service Quality. (7) Usability has a significant positive effect on Service Quality. (8) Service Quality has a significant positive effect on Customer Satisfaction. (9) Customer Satisfaction has a significant positive effect on Customer Loyalty. (10) Service Quality has a significant positive effect on Customer Loyalty.
Advances in digital technology Building Customer Loyalty through Trust and Satisfaction The Role of Service Quality and Product Value in the Digital Banking Era Wahyudin Yahya; Andi Mappatompo; Muchriana Muchran
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/740409

Abstract

This study aims to analyze the influence of e-service quality and product value on e-trust and e-satisfaction, and their effect on the e-loyalty of BRImo application users, both directly and through e-trust and e-satisfaction as mediating variables. A quantitative survey approach was used, involving 180 BRImo customers aged 18-35 years at the BRI Bantaeng Lamalaka Unit branch office. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The results show that e-service quality and product value have a positive and significant effect on e-trust and e-satisfaction, but no significant direct effect on e-loyalty. E-trust and e-satisfaction have a positive and significant effect on e-loyalty, and both act as significant mediators in the relationship between e-service quality and product value on e-loyalty. These findings confirm that customer loyalty in digital banking is built through indirect mechanisms, making the strengthening of trust and satisfaction a key strategy for improving BRImo customer loyalty.

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