{"title":"Systematic Review of Valuation of State Property at the Indonesian State Property and Auction Service Office: Challenges and Successes","authors":"Y. Jayadi, Muhammad Irsyad","doi":"10.55927/ajma.v3i1.7568","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7568","url":null,"abstract":"This research focuses on the assessment of State Property (BMN) at the State Property and Auction Service Office (KPKNL). The Systematic Literature Review method was used using identified research questions consisting of PICO (Population, Intervention, Comparator, and Outcome). Case studies in several KPKNLs reveal that the role of work units has not been fully evaluated, the rental value calculation process has not been optimal, and BMN revaluation improvements have been successful despite facing obstacles. Although the assessment was carried out according to regulations, a need was found to address the lack of understanding of work units, optimize rental value calculations, and better time management. The BMN assessment at KPKNL is in accordance with regulations, but improvements are needed, including better understanding of work units, optimization of the rental value calculation process, and more efficient time management in BMN revaluation.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"218 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Agus Susanto, Tetra Hidayati, Saida Zainurossalamia Za
{"title":"The Effect of Emotional Intelligence, Individual Characteristics and Job Satisfaction on Employee Performance of Samarinda State Agricultural Polytechnic","authors":"Agus Susanto, Tetra Hidayati, Saida Zainurossalamia Za","doi":"10.55927/ajma.v3i1.7200","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7200","url":null,"abstract":"This research focuses on factors that affect the employee’s performance in Samarinda State Agricultural Polytechnic. The factors are emotional intelligence, individual characteristics, and job satisfaction. The Structural Equation Modeling (SEM)-Partial Least Square (PLS) method was used in this study to analyze complex relationships between variables. It can be concluded that there is a direct effect in which emotional intelligence has a positive influence on job satisfaction, while individual characteristics do not have a significant effect on job satisfaction and employee performance. However, job satisfaction itself has a positive and significant influence on employee performance. While there was indirect effect. emotional intelligence and individual characteristics have an indirect effect on performance through employee job satisfaction. These results were obtained from the results of testing 7 hypotheses. This study provides important insights into the factors that influence employee performance in Samarinda State Agricultural Polytechnic especially emotional intelligence, individual characteristics, and job satisfaction.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"106 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140482471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Evin Sofianti, Indupurnahayu, Renea Shinta Aminda, Shanti Lysandra
{"title":"The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target","authors":"Evin Sofianti, Indupurnahayu, Renea Shinta Aminda, Shanti Lysandra","doi":"10.55927/ajma.v3i1.7669","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7669","url":null,"abstract":"This study aims to analyze the factors that affect the performance of tax office and micro small medium enterprises (MSME) tax revenue. The research method used is quantitative. The data is collected by distributing questionnaires to 100 micro small medium enterprises (MSME). Data was processed by using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study on the determinants of tax revenue consisting of policies, socialization, the number of tax returns, turnover, and WP compliance in the implementation of tax obligations have a significant effect on micro small medium enterprises (MSME) tax revenue in Bogor Regency. The study also found that socialization of policies and regulations for MSME needs to be improved in order to optimize tax office performance and tax revenue. In addition, the number of registered taxpayers is not balanced with the total number of MSME, moreover the taxpayer of MSME is dominated by the micro scale. Implications for tax office performance that cause socialization and to micro small medium enterprises (MSME) are not optimal. By understanding tax policies and regulations for MSMEs it is hoped that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"258 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140481009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determination of Financial Indicators on Tax Avoidance through Transfer Pricing on Energy Companies","authors":"Widyatmanto Setyawan, Indupurnahayu, Renea Shinta Aminda","doi":"10.55927/ajma.v3i1.7704","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7704","url":null,"abstract":"The main problem of the study is about variables in company size and their effect on tax avoidance. Compared to the results when transfer pricing moderates. The focus of the analysis in this is on company size, receivables, debt, costs, profits against tax avoidance through transfer pricing. The study used quantitative methods with secondary data. Data collection through interview techniques and documentation data collection by recording or collecting data on energy companies listed on the IDX for 2018-2022. From a population of 82 companies, a sample of 52 companies was obtained using purposive sampling according to criteria. The data was tested with panel data regression model data using Chow Test and Hausman Test techniques, and also used E-views application. The results of the study found that financial indicators in energy companies, namely: Company Size, receivables, debts, costs, and profits have a significant positive influence on tax avoidance, and when transfer pricing moderates it has a positive affects the financial performance of energy companies on tax avoidance.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"388 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140483009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of the Association Between Reward and Workplace Spirituality with Employee Performance","authors":"Salihah Khairawati, Sugeng Nugroho Hadi, Bahtiar Efendi, Eny Candra Nurhayati","doi":"10.55927/ajma.v3i1.7699","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7699","url":null,"abstract":"It is unique when you want to know the effect of rewards and workplace spirituality on employee performance. Why? Because rewards, in the form of compensation and promotions, are proper if they have an effect on employee performance, but if only in the form of praise, it is not so significant. Likewise, workplace spirituality is very tentative. That is the uniqueness of this research. The object of research is at Waroeng Steak and Shake Yogyakarta. The research was conducted with a quantitative descriptive associative approach. The research instrument was a questionnaire distributed to a total of 120 respondents (employees). The results showed that there was a significant influence on the reward variable (0.580) and workplace spirituality (0.000) on employee performance; with the equation Y = 4.038 + 0.580 X1 + 0.682 X2. Determination (Adjusted R2) is 0.660 or 66%, which indicates that 66% of the value of Y is explained by X1 and X2 and the remaining 44% is explained by other factors. Another finding was that the company's efforts in providing rewards and in creating a spiritual workplace received a positive response from employees.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"88 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140483870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on Employee Performance through Job Satisfaction as an Intervening Variable (Study on Employees of JNE Malang City)","authors":"Amirudin, Heri Pratikto, B. Soetjipto","doi":"10.55927/ajma.v3i1.7029","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7029","url":null,"abstract":"This study aims to explain the effect of emotional intelligence, intellectual, and spiritual intelligence on employee performance through job satisfaction as an intervening variable (On JNE Employees in Malang City).From the test results obtained the results Emotional Intelligence has a direct and significant effect on Job Satisfaction. Emotional Intelligence has a direct and significant effect on Employee Performance. Intellectual Intelligence has a direct and significant effect on Employee Performance. Spiritual Intelligence has a direct and significant effect on Employee Performance. Emotional Intelligence has an indirect and significant effect on Employee Performance through Job Satisfaction. Intellectual Intelligence has an indirect and significant effect on Employee Performance through Job Satisfaction. Spiritual Intelligence has an indirect and significant effect on Employee Performance through Job Satisfaction.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"139 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140484545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Workforce Diversity at Work: Exploring Ethnicity as Moderating in Age and Performance","authors":"Dipak Mahat","doi":"10.55927/ajma.v3i1.7663","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7663","url":null,"abstract":"It’s critical to promote workplace employee diversity, as it empowers various workforces and improves teamwork. Adopting employee diversity fosters a positive work atmosphere that encourages employee creativity and productivity. Based on this background, the aim of the study was to understand teaching faculty perceptions of age, ethnicity, and performance and to analyse the moderating effect of ethnicity on age and performance. The study was objective in nature, focusing on private colleges in the Kathmandu Valley of Nepal to select teaching faculty. A cross-sectional design was adopted, ensuring a snapshot of data collection. Consent and privacy were maintained throughout the study, respecting participants' confidentiality. The study identifies ethnicity as a moderating factor between age and performance, where age and ethnicity separately enhance performance but ethnicity as a moderating factor interacts negatively. While age has a positive relationship with performance, ethnicity as a moderator displays a subtle yet significant negative impact on job performance. Colleges must address both the advantages of age diversity and the ethnic imbalances in order to encourage equal opportunities and boost overall productivity.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"52 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140484176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Financial Accelerator in National Private Banks During COVID-19 Pandemic","authors":"Dennis Berhan, Zamruddin Hasid, Wirasmi Wardhani","doi":"10.55927/ajma.v3i1.7201","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7201","url":null,"abstract":"This research aims to investigate the effect of liquidity, credit risk, and bank size on the financial accelerator in National Private Banks registered with the Indonesian Financial Services Authority during the period of 2019-2022. The research design uses a causal approach. The population of this study is National Private Banks in Indonesia that are registered by Indonesian Financial Services Authority throughout the research period, 2019-2022, with the total population of 68 banks. This study uses purposive sampling method. There are 56 companies as samples of this study, resulting 224 financial statement data. The data is analyzed by using the Generalized Method of Moments (GMM).The research findings indicate that liquidity has a negative and significant impact on the financial accelerator effect in National Private Banks registered with the Indonesian Financial Services Authority during the period 2019-2022 (significance value 0.041 < α = 0.05).Credit risk also has a negative and significant impact on the financial accelerator effect in these banks during the same period (significance value 0.015 < α = 0.05). Bank size shows a negative but statistically insignificant influence on the financial accelerator effect in National Private Banks registered with the OJK during the period 2019-2022 (significance value 0.865 > α = 0.05).","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"33 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140481237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Management of Investment Feasibility in Strengthening the Trigona Bee Cultivation Organization in Bongkasa Pertiwi Village, Abian Semal District, Badung District","authors":"I. K. Selamet, N. M. Rustini, A. S. Purnami","doi":"10.55927/ajma.v3i1.7792","DOIUrl":"https://doi.org/10.55927/ajma.v3i1.7792","url":null,"abstract":"One of the villages in Bali that is suitable as an area for developing kele-kele (Trigona spp) honey cultivation is Bongkasa Village, Abiansemal, Badung. This condition shows that group management is not good so that in the research year in 2022 there were still 8 active members with a total of 477 colonies. The method used in collecting data for this research is survey and interview methods with primary and secondary data sources. The analysis technique used is Payback Period (PBP), Net Present Value (NPV) analysis. With indicators measuring interest rates and net cash inflow compared to investment, getting a positive NPV of IDR 800,390,453 means that the investment is worth continuing, even on a larger scale","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140484205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zaenul Muttaqien, Sudarmiatin, Ludi Wishnu Wardhana
{"title":"Investigating the Effect of Brand Experience and Service Quality on Brand Loyalty mediated by Brand Trust in Travel Umroh Al Madinah Mutiara Sunnah Kediri City","authors":"Zaenul Muttaqien, Sudarmiatin, Ludi Wishnu Wardhana","doi":"10.55927/ajma.v2i4.6702","DOIUrl":"https://doi.org/10.55927/ajma.v2i4.6702","url":null,"abstract":"This study analyses the effect of brand experience and service quality on brand loyalty mediated by brand trust. This type of research is explanatory research and primary data collection using a questionnaire. The sampling technique used stratified proportionate random sampling method. The number of samples was 127 respondents who were Umrah pilgrims of PT Al Madinna Mutiara Sunnah. The data was processed using SmartPLS 3.0 software. The results showed that Brand Experience and Service Quality each had a significant effect on brand trust. Brand Experience has a significant effect on brand loyalty, while service quality has no significant effect on brand loyalty. Brand trust significantly mediates the relationship between brand experience or service quality variables on brand loyalty.","PeriodicalId":158626,"journal":{"name":"Asian Journal of Management Analytics","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139282339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}