Jurnal Aplikasi Manajemen最新文献

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THE SYSTEMATIC REVIEW OF EFFECTIVE PERFORMANCE MANAGEMENT SYSTEMS IN ORGANIZATIONS 对组织中有效的绩效管理体系的系统评审
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.04
Dickson Mdhlalose
{"title":"THE SYSTEMATIC REVIEW OF EFFECTIVE PERFORMANCE MANAGEMENT SYSTEMS IN ORGANIZATIONS","authors":"Dickson Mdhlalose","doi":"10.21776/ub.jam.2023.021.02.04","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.04","url":null,"abstract":"This study aims to determine the impact of Performance Management Systems (PMS) on employee and organizational performance. The researcher utilized exploratory research in the study because the investigation tries to identify known/unknown factors and evaluate established hypotheses. Data was gathered through secondary research methods. Online research was conducted. Secondary information was collected using many online search tools and specialized journals, textbooks, articles in scientific journals, and online sources related to the topic. Establishing an efficient PMS is a difficult task for organizations. There are a variety of PMS tools that exist. The 360-feedback approach is the most suited appraisal method for executing the PMS for employees in an organization. PMS enhances employee performance employees' performance fairly since connections between performance reviews and improved productivity do not hold. Managers' engagement, senior management involvement, and performance feedback are key indicators of PMS's efficacy. The relevance of this research contributes to the current body of knowledge about performance management systems. Organizations would find this study's conclusions valuable and intriguing. Organizations will comprehend the influence of a successful PMS on employee and organizational performance and, as a result, devise effective countermeasures or capitalize on the advantages. This study will bring about novel knowledge of PMS and further provide future research leads. Because of its reliance on secondary sources, this investigation could only include published academic papers that existed when the study was done.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48770176","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}
引用次数: 0
THE ROLE OF LOCUS OF CONTROL IN CONSUMER CREDIT DEBT BEHAVIOR DURING THE PANDEMIC COVID-19 BY USING RELIGIOSITY AS A MODERATING VARIABLE 以宗教信仰为调节变量的新冠肺炎大流行期间控制源在消费者信贷债务行为中的作用
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.15
Moch Nurhidayat, H. Kusuma, S. M. Hanafi
{"title":"THE ROLE OF LOCUS OF CONTROL IN CONSUMER CREDIT DEBT BEHAVIOR DURING THE PANDEMIC COVID-19 BY USING RELIGIOSITY AS A MODERATING VARIABLE","authors":"Moch Nurhidayat, H. Kusuma, S. M. Hanafi","doi":"10.21776/ub.jam.2023.021.02.15","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.15","url":null,"abstract":"This study aims to empirically analyze the influence of locus of control variables on debtor behavior. In addition, this study also includes religiosity as a moderating variable to influence locus of control on the debtor behavior of consumption credit debtors during the Covid-19 pandemic. This research is quantitative, namely by conducting direct research on 155 respondent, objects to be analyzed using the statistical tool STATA version 14. The source of data in this study is primary data, namely, through surveys of respondents to obtain information in the form of respondents' opinions about debt management behavior during the pandemic Covid-19, the object of this research is Muslim respondents who have debt financial institutions, both Islamic/conventional and non-banking banks. The results showed that locus of control moderated by religiosity had a negative and significant effect on debt behavior so that the higher the locus of control moderated by religiosity, the lower the intensity of debt during the Covid-19 pandemic, religiosity had a positive and significant effect on debt repayment behavior where individuals who experience an increase in the locus of control moderated by religiosity will increasingly understand and carry out religious orders, namely to immediately pay off debts so that they do not become a burden in their lives. These findings indicate that the concept of locus of control can be used as an individual psychological factor to determine attitudes in making decisions on debt behavior, where individuals who have an increased locus of control are moderated by high religiosity, and these individuals have good self-control in managing debt.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46226811","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}
引用次数: 0
THE EFFECTS OF FOREIGN DIRECT INVESTMENT AND PROFITABILITY ON THE STOCK RETURNS 外商直接投资和盈利能力对股票收益的影响
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.11
Vierkury Metyopandi, U. Salim, S. Aisjah
{"title":"THE EFFECTS OF FOREIGN DIRECT INVESTMENT AND PROFITABILITY ON THE STOCK RETURNS","authors":"Vierkury Metyopandi, U. Salim, S. Aisjah","doi":"10.21776/ub.jam.2023.021.02.11","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.11","url":null,"abstract":"This research aimed to identify how to examine and analyze the effects of foreign direct investment and profitability on the stock returns in manufacturing companies registered on IDX during 2016 – 2018. The total population was 91 companies registered and filtered into 32 registered companies according to the sample criteria and analyzed through Eviews 10 software. The research result referred that the foreign direct investment received by multinational companies could not yet affect stock return directly. Also, foreign direct investment was not able to influence the return on asset (ROA), but it was able to affect the return on equity (ROE). Further, ROA was not able to affect the increase of stock returns, while ROE was able to affect the rise of stock returns. Another research finding showed that ROE was the only one that could be a mediation variable in the relationship between foreign direct investment affecting stock returns. At the same time, ROA could not be a mediation variable. For the next studies, the researchers suggested exploring the other financial performance variables suited to foreign direct investment to affect the stock returns. In practice implication from this research, the investors must see how strong the capital owned by a company that accepts foreign direct investment and the relation, how the capital they receive can improve or maintain the company's financial performance within a certain period of time.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42227413","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}
引用次数: 0
EXAMINING THE MEDIATING ROLE OF DIGITAL CULTURE ON DIGITAL TALENT IN THE TELECOMMUNICATION SECTOR 研究电信行业数字文化对数字人才的中介作用
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.13
Nurul Khaira, Y. Triyonggo, A. Sukmawati
{"title":"EXAMINING THE MEDIATING ROLE OF DIGITAL CULTURE ON DIGITAL TALENT IN THE TELECOMMUNICATION SECTOR","authors":"Nurul Khaira, Y. Triyonggo, A. Sukmawati","doi":"10.21776/ub.jam.2023.021.02.13","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.13","url":null,"abstract":"The digital era is an era that cannot be avoided anymore. This era is characterized by the development of technology and the rapid flow of information. This digital transformation means that employees must have digital skills to adapt to the times. PT Telkom Indonesia Tbk (Telkom), the largest telkom company in Indonesia, also faces challenges in preparing digital talent that suits the company's needs in the future. One of these challenges is the existence of a talent war that results in each company having to be able to compete. The purpose of this study is to identify the characteristics of digital talent and analyze the influence of HR management, digital literacy, HR risk, digital leadership, and digital culture on PT Telkom Indonesia's digital talent. This study uses primary data obtained from 140 respondents of PT Telkom Indonesia employees from 14 work locations of digital talent employees. The method used in this research is Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis. The results of this study indicate that HR management, digital literacy, HR risk, digital leadership, and digital culture affect digital talent. Then, digital culture can mediate HR management, digital literacy, HR risk on digital talent. Meanwhile, digital culture does not successfully mediate digital leadership. The managerial implication of this research is that companies are expected to know the factors that form digital talent so that companies can prepare the right methods in managing digital talent.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45868579","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}
引用次数: 0
TRUST, SATISFACTION, AND LOYALTY OF ISLAMIC BANK CUSTOMERS: ROLE OF RELIGIOSITY 伊斯兰银行客户的信任、满意和忠诚:宗教信仰的作用
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.17
E. Wijaya, A. Junaedi, Luciana Fransisca, Stefani Chandra, S. Suyono
{"title":"TRUST, SATISFACTION, AND LOYALTY OF ISLAMIC BANK CUSTOMERS: ROLE OF RELIGIOSITY","authors":"E. Wijaya, A. Junaedi, Luciana Fransisca, Stefani Chandra, S. Suyono","doi":"10.21776/ub.jam.2023.021.02.17","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.17","url":null,"abstract":"As one of the largest Muslim countries in the world, Indonesia has an important role in building a Sharia economy. The initial effort that can be made is to strengthen Sharia-based financial services. Currently, several Sharia-based banks are operating in Indonesia. However, the presence of Islamic banking has not been optimal in attracting customers to conduct financial transactions through Islamic banks. One of which is not optimal banking in applying the principle of religiosity in financial transactions. This research aimed to analyze the effect of religiosity on the trust, satisfaction, and loyalty of Islamic bank customers. The research population was all customers of Islamic banks in Pekanbaru City. An accidental sampling technique was used to get the sample of 220 respondents. Data analysis was done using path analysis with the help of the AMOS SEM program. The study's results stated that religiosity has a significant effect on customer trust and loyalty but is not significant on customer satisfaction. Customer trust has a significant effect on customer satisfaction. Customer satisfaction has no significant effect on customer loyalty. Therefore, Islamic banking must introduce and offer Sharia-based financial products to build loyal customers banks. Banks should continue to uphold Islamic teachings in every development of banking products and services to increase the trust, satisfaction, and loyalty of Islamic bank customers. In addition, banks need to retain customers who are already loyal to banks, considering that banking loyalty cannot be formed in a short timeThis research indicates that customer trust and loyalty can be formed if Islamic banks appropriately apply the principles of religious teaching in accordance with Islamic Sharia.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45440787","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}
引用次数: 0
DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION 负债率、资产回报率、公司规模和盈余管理:年龄调节
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.05
Y. Soesetio, S. Subagyo, Lulu Nurul Istanti, Fadia Zen
{"title":"DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION","authors":"Y. Soesetio, S. Subagyo, Lulu Nurul Istanti, Fadia Zen","doi":"10.21776/ub.jam.2023.021.02.05","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.05","url":null,"abstract":"Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45593005","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}
引用次数: 0
ONLINE SHOPPING MOTIVES OF MICRO, SMALL AND MEDIUM ENTERPRISES' PRODUCTS TOWARDS NEW NORMAL ERA 新常态下中小微企业产品的网购动机
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.06
Popy Novita Pasaribu, Dewi Megawati, Agung Wibowo, Titing Suharti, Leny Muniroh
{"title":"ONLINE SHOPPING MOTIVES OF MICRO, SMALL AND MEDIUM ENTERPRISES' PRODUCTS TOWARDS NEW NORMAL ERA","authors":"Popy Novita Pasaribu, Dewi Megawati, Agung Wibowo, Titing Suharti, Leny Muniroh","doi":"10.21776/ub.jam.2023.021.02.06","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.06","url":null,"abstract":"The study aimed to see the nexuses of motives on behavior intention online shopping of MSMEs products in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) areas with Price, Halal, and Food Product as moderator variables. The research was conducted using quantitative methods. The data analysis used in this research were validity and reliability tests for instrument tests. The assumption classical tests were the heteroscedasticity, multicollinearity, and multiple linear regression tests. Multiple linear regression tests were t-test, F test, and Moderated Regression Analysis (MRA), calculated using the SPSS 26 application. Results are Hedonic motivation, perceived usefulness, and external subjective norms gave a positive and significant effect on behavior intention online shopping. Price as the moderator variable on Hedonic motivation and perceived usefulness did not have a significant influence, similarly for the result of Halal as the moderator variable on the internal subjective norm and external subjective norm. The interaction with Price and Halal as moderators has a positive effect. Oppositely, Food Products as a moderator variable of the pandemic covid-19 possess a negative response. The contribution of the research can be used by e-commerce, specific sellers, and others where the level of halalness is still very much considered by consumers. The implication for the price is not an issue for online shopping of MSME products in moderating motives, while food product negatively moderates the pandemic covid 19 towards online shopping. Therefore, online food sellers should consider applying the health protocol if there is a new wave of pandemic toward a new normal era to anticipate a negative response.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43998688","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}
引用次数: 0
ASSESSING THE EFFECT OF ONLINE LEARNING SERVICE QUALITY ON CUSTOMER RETENTION THROUGH CUSTOMER SATISFACTION AS MEDIATION VARIABLE IN THE CULINARY STUDY PROGRAM BACHELOR DEGREE DURING THE COVID-19 PANDEMIC 新冠肺炎大流行期间,以客户满意度为中介变量评估在线学习服务质量对客户留存的影响
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.20
Fabiola Leoparjo, Eric Harianto, Riduan Mas'ud, G. Ilyas, Y. Hasanah
{"title":"ASSESSING THE EFFECT OF ONLINE LEARNING SERVICE QUALITY ON CUSTOMER RETENTION THROUGH CUSTOMER SATISFACTION AS MEDIATION VARIABLE IN THE CULINARY STUDY PROGRAM BACHELOR DEGREE DURING THE COVID-19 PANDEMIC","authors":"Fabiola Leoparjo, Eric Harianto, Riduan Mas'ud, G. Ilyas, Y. Hasanah","doi":"10.21776/ub.jam.2023.021.02.20","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.20","url":null,"abstract":"This quantitative study explores the relationship between online learning service quality, customer satisfaction, and customer retention in the Culinary Study Program during the Covid-19 pandemic. Using data from 217 students in a private university, specifically in Surabaya. The analysis employed in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationship between the research variables, including the measurement model (outer model) for validity and reliability testing, and the structural model (inner model) for hypothesis testing and mediation analysis. The research reveals a significant direct effect of online learning service quality on customer satisfaction. Higher levels of service quality positively impact customer satisfaction, aligning with previous research in e-learning contexts. Additionally, the study establishes a significant indirect effect of online learning service quality on customer retention through customer satisfaction as a mediation variable. Higher customer satisfaction levels lead to increased customer retention in the Culinary Study Program. These findings offer insights for educational institutions to enhance service quality and customer satisfaction, focusing on dimensions such as content, system functionality, and interaction quality. Implementing strategies to prioritize student satisfaction can improve online learning effectiveness during challenging times like the Covid-19 pandemic. Overall, this study contributes to the knowledge of online learning service quality, customer satisfaction, and customer retention, emphasizing the importance of high-quality online learning experiences for student satisfaction and retention in the Culinary Study Program during the Covid-19 pandemic.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41325748","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}
引用次数: 0
FOSTERING EMPLOYEE COMMITMENT IN PHARMACEUTICAL COMPANY THROUGH GREEN HUMAN RESOURCES MANAGEMENT 通过绿色人力资源管理培养制药企业员工的敬业精神
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.07
R. Anindita, Siti Nur Rapiah
{"title":"FOSTERING EMPLOYEE COMMITMENT IN PHARMACEUTICAL COMPANY THROUGH GREEN HUMAN RESOURCES MANAGEMENT","authors":"R. Anindita, Siti Nur Rapiah","doi":"10.21776/ub.jam.2023.021.02.07","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.07","url":null,"abstract":"Currently, companies are faced with competition not only to get the best talent but to retain competent employees in the company, especially in the Pharmaceutical Industry, which in a pandemic situation still survives in the market. Companies need to create a strategy that can support increased employee commitment, and Employer Branding can be one of the strategies that can build a positive view so that it can influence employees to stay in the company. This research aims to analyze the effect of Employer Branding, Green Human Resources Management (GHRM), on Corporate Reputation and Employee Commitment among employees who understand GHRM with at least 1 year working period as a permanent employee in the Pharmaceutical Industry. This research was conducted on 238 respondents who met the research criteria, by distributing online questionnaires. The data processing method uses Structural Equation Modeling (SEM)-Partial Least Square (PLS). The research found that Employer branding has an influence on company reputation, but employer branding has no effect on employee commitment. Then, Green Human Resources Management (GHRM) has an influence on company reputation, company reputation has an influence on employee commitment, and green human resources management (GHRM) has a role that can affect employee commitment. This condition requires an active role of leaders in dealing with talent war condition in talent market by finding effective ways to retain competent employees in the company by fostering a sense of commitment in employees. Leaders in the company need to create better plans which support increased employee commitment, one of the plans is optimizing employee involvement through the application of green human resources management (GHRM). In this condition, leaders must play an active role to increase employee’s commitment, such as clarifying the goals that the company wants to achieve, involving employees in every decision or policy making in the team, and increasing employees' emotional feelings towards the company by paying attention to employee comfort at work and in the work environment.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45610746","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}
引用次数: 0
VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE 价值链和贸易虚开发票带来的非法资金流动:印尼-新加坡
Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.16
M. Rusydi, G. Irianto, M. Achsin
{"title":"VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE","authors":"M. Rusydi, G. Irianto, M. Achsin","doi":"10.21776/ub.jam.2023.021.02.16","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.16","url":null,"abstract":"This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia—2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46746132","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}
引用次数: 0
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