Jurnal Fokus Manajemen

The Influence Of Changes In The Coretax Taxation System On Stress Levels And Workload In The Tax Department

Tri Budi Setiadi — 2025-04-29

This research aims to understand the perception of changes in the tax system based on Coretax on the stress levels and workload of employees working in the tax department. Coretax is a new taxation system implemented to improve the efficiency of tax administration in Indonesia. However, the transition to this new system can affect the psychological condition of workers, especially in the tax department who must adapt to these changes. The method used is a descriptive qualitative approach. Where this method is derived directly from primary data resulting from complaints from tax workers recorded in the industrial taxpayer group. The results of this study indicate that changes in the tax system can increase stress levels and add to the workload because other tasks are neglected due to excessive focus on the success of the system.

Integration Of AI In Leadership Decision-Making To Improve Efficiency And Accuracy Method: Literature Review

Sabbatun Nabilla — 2025-04-29

This research analyzes the role of artificial intelligence (AI) in leadership decision-making to improve efficiency and accuracy. Using the literature review method, the research identified that AI is capable of processing big data quickly, providing in-depth analysis, and minimizing human error, thus supporting leaders in making more informed and data-driven decisions. However, AI integration also poses ethical challenges, such as algorithm bias and lack of transparency, which require critical consideration. This research emphasizes the importance of striking a balance between AI utilization and leaders' emotional intelligence to ensure that decisions are not only efficient and accurate, but also ethical and oriented towards organizational well-being. In addition, improving leaders' digital competencies is key in optimizing the use of AI. The results contribute to the development of an adaptive and inclusive technology-based leadership model, as well as recommendations for future in-depth research related to the impact of AI on organizational dynamics and ethical regulation.

The Effect Of Financial Literacy, Lifestyle And Parental Income On The Financial Behavior Of UNPAB Students Receive Bank Indonesia Scholarships

Slamet Gunawan — 2025-04-29

This study aims to determine the effect of financial literacy, lifestyle and parental income on the financial behavior of UNPAB students receiving Bank Indonesia Scholarships. The research approach used is quantitative. The research was conducted at Universitas Pembangunan Panca Budi (UNPAB) which is located at Jl. Jend. Gatot Subroto Km.4.5 Sei Sikambing, Medan, North Sumatra. The sample used was 50 respondents. The analysis technique used in this research is multiple linear regression analysis. The results of this study are Financial Literacy (), Lifestyle () and Parental Income () simultaneously have a positive and significant effect on the Financial Behavior of UNPAB Students who receive Bank Indonesia Scholarships.

Analysis Of The Effect Of Supervision, Leadership, And Compensation On Employee Performance At The SUMUT DPRD Office

M. Iqbal Fadillah — 2025-04-29

This study aims to find the effect of supervision, leadership and compensation on employee performance at the North Sumatra DPRD Office. Does leadership partially have a positive and significant effect on employee performance at the North Sumatra DPRD Office. Does compensation partially have a positive and significant effect on employee performance at the North Sumatra DPRD Office. Do supervision, leadership and compensation simultaneously have a positive and significant effect on employee performance at the North Sumatra DPRD Office. The research method is causal associative research with the help of the SPSS Version 25 programme. This research uses multiple linear regression. The population in this study were 80 respondents. The sample in this study were 80 respondents. Primary data collection using a questionnaire. The results showed that supervision partially had a positive and significant effect on employee performance at the North Sumatra DPRD Office. Leadership partially has a positive and significant effect on employee performance at the North Sumatra DPRD Office. Compensation partially has a positive and significant effect on employee performance at the North Sumatra DPRD Office. Supervision, leadership and compensation simultaneously have a positive and significant effect on employee performance at the North Sumatra DPRD Office.

The Effect Of Work Life Balance, Burnout, Workload And Work Environment On Employee Job Satisfaction At Pt BPRS Fadhilah Bengkulu City

Tara Rizki Amalia — 2025-05-04

This study aims to determine the effect of Work Life Balance, Burnout, Workload, and Work Environment on employee Job Satisfaction at PT BPRS Fadhilah Bengkulu City. The research method used is quantitative with an associative approach. The population of this study were all employees of PT BPRS Fadhilah Bengkulu, totalling 36 people. The sample of this study was 36 people. The sample was taken using the total sampling technique where all employees were sampled. The data collection technique was carried out through distributing questionnaires to respondents who were company employees. The data used in this study are primary data. The data obtained was analysed using multiple linear regression, coefficient of determination, t test and f test with the help of SPSS software version 26.0. The analysis results show that partially only the Workload variable has a significant effect on Job Satisfaction, with a significance value of 0.033 (<0.05) and a positive regression coefficient of 0.647. Meanwhile, the Work Life Balance, Burnout, and Work Environment variables did not have a significant effect partially because their respective significance values were above 0.05, although they still showed a certain direction of influence. However, simultaneously the four independent variables have a significant effect on Job Satisfaction, as shown by the F test results with a significance value of 0.006. Thus, the regression model built is declared feasible to be used in explaining the factors that influence job satisfaction in the corporate environment

The Influence Of Brand Image Product Private Label, Service Quality, And Price Bundling On Customer Retention Through Customer Satisfaction At Indomaret Pontianak City

Tri Muryati — 2025-05-04

This study aims to determine and provide empirical evidence regarding the influence of the brand image of private label products, service quality, and bundling prices on customer retention through customer satisfaction at Indomaret in Pontianak City. This research is a causal associative study with a quantitative approach. The population in this study consists of all customers of Indomaret in Pontianak City who have purchased private label products and bundling products. The sampling technique used was the purposive sampling method, which is a type of non-probability sampling, with a total of 100 respondents by collecting data through questionnaires. The data analysis method utilized was the results of the hypothesis tests which were statistically analyzed using the SPSS data processing program version 25. The results of the study indicate that the brand image of private label products significantly affects customer satisfaction, service quality significantly affects customer satisfaction, price bundling significantly affects customer satisfaction, the brand image of private label products does not significantly affect customer retention, service quality does not significantly affect customer retention, price bundling does not significantly affect customer retention, and customer satisfaction significantly affects customer retention.

The Effect Of Leadership Style And Work Motivation On Employee Performance At Bank Rakyat Indonesia Cemara Unit

Egy Rianda — 2025-05-05

This study aims to determine the effect of leadership style and work motivation on employee performance at Bank Rakyat Indonesia Unit Cemara. In this study, the population used was all employees of Bank Rakyat Indonesia Unit Cemara with a total of 39 employees who are all administrative staff of PT. Reska Multi Usaha Medan in 2024. The research sample was 39 employees who were all employees of Bank Rakyat Indonesia Unit Cemara in 2024. The research was conducted in 2024. This study uses quantitative data processed using the SPSS version 24.0 application with a multiple linear regression model. The data source used is primary data taken directly from respondents. Data collection was collected by distributing questionnaires. The results of the study indicate that the work environment, work discipline and compensation have a positive effect. Leadership style has a positive and significant effect on the performance of Bank BRI Unit Cemara employees. This can be seen from the regression coefficient value of 0.395. The t-value is 4.291 with a significant value of 0.000 which is smaller than 0.05. Work motivation has a positive and significant effect on the performance of Bank BRI Unit Cemara employees. This can be seen from the regression coefficient value of 0.364. The t-value is 4.053 with a significant value of 0.000 which is smaller than 0.05. Leadership style and work motivation simultaneously have a positive and significant effect on the performance of Bank BRI Unit Cemara employees. This can be seen from the F-value of 85.178 with a significant value of 0.000 <0.05. Based on the results of the determination coefficient test, the R-square value is 0.826 or 82.6%. This means that the ability of leadership style and work motivation in this study is able to explain employee performance by 0.826 or 82.6%.

The Impact Of Regional Original Revenue, General Allocation Fund, And Revenue Sharing Fund On Regional Expenditure In Regency/City In Central Java Province (2018-2022)

Putri Halimah — 2025-05-05

This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on regional expenditure in districts and cities in Central Java Province in the period 2018-2022. Panel data was analyzed using descriptive statistical methods, Chow test, Hausman test, and panel data regression. The results showed that PAD, DAU and DBH had a positive and significant influence on regional expenditure. This finding indicates that regional fiscal independence and general allocations from the central government play an important role in determining the amount of regional expenditure. This study also highlights the importance of optimal PAD management as the main source of revenue to reduce dependence on transfer funds. The implication of this study is the need for local governments to improve efficiency in financial management and optimize the potential of PAD through appropriate policies. This research is expected to provide an in-depth understanding of how PAD, DAU, and DBH affect regional expenditure allocations, as well as provide policy recommendations for more efficient and effective regional financial management. This research is expected to contribute to increasing fiscal independence and accelerating sustainable development in Central Java Province.

Systematic Literature Review: The Role Of Transfer Pricing Regulations In Reducing Tax

Desak Nyoman Lia Lestari — 2025-05-05

This study aims to examine the role of transfer pricing regulations in reducing tax avoidance practices through a Systematic Literature Review (SLR) approach. The study collects and analyzes 20 scientific articles published between 2018 and 2025, sourced from reputable databases such as Emerald, DOAJ, and ResearchGate. The articles reviewed are publications in either Indonesian or English, fully accessible, and indexed in Scopus, Copernicus, Sinta, or are proceedings from international conferences. The main keyword used in the search process was "transfer pricing." The results of the review show that transfer pricing regulations play a strategic role in preventing tax avoidance practices by multinational companies, particularly through the mechanism of profit shifting to low-tax jurisdictions. Regulations based on the arm’s length principle, supported by instruments such as Advance Pricing Agreements (APA), transfer pricing documentation systems, and the strengthening of criminal law enforcement, have proven effective in limiting opportunities for transfer price manipulation. The effectiveness of their implementation largely depends on factors such as a company’s internal control system, the utilization of technology, the availability of comparable data, and good corporate governance. Additionally, international cooperation through Automatic Exchange of Information (AEoI), Country-by-Country Reporting (CbCR), and the harmonization of cross-border policies has proven crucial in enhancing transparency and monitoring cross-jurisdictional transfer pricing practices. These findings underscore the importance of a comprehensive and collaborative approach to strengthening transfer pricing regulations as a global tax avoidance control instrument.

Exploring Green Tax Through A Systematic Literature Review: Analyzing Developments In Promoting Sustainability

Tyas Prasetyawati — 2025-05-05

This study aims to explore various aspects related to green tax by employing a Systematic Literature Review (SLR) approach, analyzing 24 previous research articles. The literature sources were collected from several reputable scientific databases such as Scopus, Emerald, and DOAJ, covering publications from 2015 to 2025. Green tax is identified as a policy instrument designed to encourage environmentally friendly behavior and to internalize the external costs arising from environmentally damaging activities. Although green tax holds significant potential in supporting sustainability efforts, its implementation often faces various challenges, including the public’s limited understanding of the importance of environmental sustainability. The analysis results show an increase in the number of publications on green tax during the period, reflecting growing attention from researchers and academics toward this issue. Moreover, energy efficiency was identified as a key factor mediating the relationship between the application of green tax and the achievement of sustainability performance. The findings affirm that environmental taxation has considerable potential to serve as an effective tool in promoting sustainable development both in Indonesia and other countries. Policy recommendations include combining green tax strategies with consumer subsidies, along with efforts to enhance public awareness regarding the importance of environmental protection and sustainability

Sharia Stock Investment On The Indonesia Stock Exchange In The Perspective Of Sharia Economic Law

Ahrina Laila — 2025-05-09

This type of research uses qualitative research, then the type of research is a literature study (library research), which is a study carried out using journal literature, books, previous research results, notes on research report results. The data collection technique in this study uses book journal literature, while the analysis used is descriptive analysis. The results of the study show that investment in sharia stocks on the IDX has in principle complied with sharia provisions, but there is still a need to strengthen sharia literacy and stricter supervision.

The Influence Of Communication, Motivation, Work Environment On Employee Morale At Pt Indako Trading Coy

Yoshua Andre T Solin — 2025-05-13

When improving employee performance, optimal competence is essential. Work enthusiasm plays a dominant role because usually Work enthusiasm is directly related to the basic abilities of individuals in carrying out a job. This study aims to determine the effect of communication, motivation, work environment on employee work enthusiasm at PT Indako Trading Coy. This study uses a quantitative approach with a survey method. In this study, the population was 37 employees of PT Indako Trading Coy, Makmur Branch. Based on the results obtained above, it can be seen that the coefficient of determination (R2) value is 0.791 or 79.1%. Thus, this value means that the variables of communication, motivation, work environment contribute an influence of 15.8% on work enthusiasm while the remaining 20.9% is influenced by other variables not discussed in this study.

Analysis Of Job Satisfaction, Job Stress, And Work Environment On Employee Performance At The Department Of Cooperatives, Smes, Industry And Trade Of Medan City

Vini Deva Agustin — 2025-05-13

This study aims to analyze job satisfaction, work stress, non-physical work environment on employee performance at the Cooperatives, SMEs, Industry and Trade Office of Medan City. This study uses an associative and quantitative approach. This study was conducted at the Cooperatives, SMEs, Industry and Trade Office of Medan City. The population in this study were all employees of the Cooperatives, SMEs, Industry and Trade Office of Medan City, totaling 81 employees. This study used saturated sampling, namely 81 employees as samples. The data analysis technique used was multiple linear regression. The results of this study are: In this study, Job Satisfaction partially influences the performance of Employees at the Cooperatives, SMEs, Industry and Trade Service of Medan City, this can be seen from the calculated t value> t table (5.784> 1.990) and the significance level of 0.000 <0.05. In this study, Job Stress partially influences and is significant to the performance of Employees at the Cooperatives, SMEs, Industry and Trade Service of Medan City, this can be seen from the calculated t value <t table (2.879> 1.990) and the significance level of 0.005 <0.05. In this study, the Work Environment partially influences the performance of Employees at the Cooperatives, SMEs, Industry and Trade Service of Medan City. This can be seen from the calculated t value> t table (6.736> 1.990) and the significance level of 0.000 <0.05. The independent variables consisting of Job Satisfaction (X_1), Job Stress (X_2), and Work Environment (X_3) simultaneously have a significant effect on the performance of Employees at the Cooperatives, SMEs, Industry and Trade Service of Medan City.

Analysis Of Customer Relationship Management (Crm) On Customer Loyalty At PT Tower Agung West Sumatera

Toni Supriadi — 2025-05-15

This study aims to determine the effect of Customer Relationship Management (CRM) on customer loyalty at PT Menara Agung in West Sumatra. The research method used is a quantitative approach with data collection techniques using direct telephone interviews with 100 customers who have interacted with the dealer CRM system to obtain direct information and assessments from customers. In an effort to measure the effect of Customer Relationship Management (CRM) on customer loyalty, data analysis was carried out using a simple linear regression method. The results of the study showed that CRM has a significant positive effect on customer loyalty, with a correlation coefficient of 0.654, this means that the correlation relationship between CRM and customer loyalty is in the strong category. In the determination correlation, the figure was 0.428 which means 42.8%, which means that customer loyalty is influenced by the effectiveness of CRM implementation. This study emphasizes the importance of an effective CRM strategy in increasing customer loyalty in the automotive industry, especially at PT Menara Agung, West Sumatra. The recommendation from this study is for PT Menara Agung to continue to strengthen and optimize its CRM strategy to maintain and increase customer loyalty.

A Literature Review On The Impact Of Perceived Organizational Support On Work Meaningfulness, Engagement, And Perceived Stress

Didik Krismanto — 2025-05-21

This research aims to analyze the influence of perceived organizational support (POS) on meaning of work, employee engagement, and the level of stress experienced, using a Systematic Literature Review (SLR) approach. This review involved 15 scientific articles published between 2019 and 2024, focusing on the relationship between perceptions of organizational support and employee work experiences. The results of this review indicate that POS plays a significant role in increasing the meaning of work and employee engagement, and also acts as a buffer against work stress. Employees who feel supported by the organization tend to show higher loyalty, intrinsic motivation, and professional commitment, which in turn has a positive impact on their performance and well-being. The findings also indicate that employee engagement acts as a mediator in the relationship between meaning of work and stress, while factors such as ethical climate and organizational culture can strengthen the impact of POS. This study emphasizes the importance of managerial strategies that focus on employee support, recognition, and empowerment to create a healthy and productive work environment.

Comparative Analysis Of Energy Industry Financial Performance Before, During Peak, And After The Covid-19 Pandemic

Shanessa Odelia — 2025-05-21

This study aims to analyze significant differences in the financial ratios of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 (pre-pandemic), 2021 (during the peak of the pandemic), and 2024 (post-pandemic). The analyzed ratios include liquidity (Quick Ratio/QR), solvency (Debt to Equity Ratio/DER), profitability (Return on Equity/ROE), and activity (Asset Turnover/ATO). The sample was purposively selected from companies with complete financial reports for all three periods. Using a quantitative approach and statistical tests (One Way ANOVA, Kruskal-Wallis, and Mann-Whitney), the results show a significant difference only in the liquidity ratio (QR), while DER, ROE, and ATO do not exhibit significant differences. These findings provide insight into the resilience of the energy sector during crises and offer valuable considerations for investors and policymakers.

Analysis Of Basic Materials Sector Financial Performance During And After The Covid-19 Pandemic In Readiness For ESG Adoption

Cornelia Lisia Gunawan — 2025-05-21

This research examines and analyzes the readiness of companies in the basic materials sector to implement Environmental, Social, and Governance (ESG) principles by analyzing fluctuations in financial ratios before and after the COVID-19 pandemic. Using a quantitative approach through normality testing, the Wilcoxon Signed Rank Test, and Paired-Samples T-Test, supported by qualitative analysis, the results show that most liquidity and solvency ratios improved, while profitability remained stagnant and activity ratios declined significantly. These findings indicate that a company’s financial condition can serve as an early indicator of ESG readiness. Firms with strong financial stability are more likely to consistently fund and implement sustainability initiatives. The study also recommends integrating financial analysis with non-financial data to provide a more comprehensive view of a company’s sustainability performance.

Systematic Literature Review: Validity And Reliability Testing Of Lecturer Performance Measurement Tools

Sandra Adetya — 2025-05-26

The assessment of lecturer performance is a crucial element in efforts to improve the quality of higher education. Therefore, the development of valid and reliable measurement tools is essential to objectively evaluate lecturer performance. This study aims to conduct a review of the validity and reliability of lecturer performance measurement tools used in previous studies. The method employed in this research is a systematic literature review (SLR), by collecting, analyzing, and synthesizing findings from various relevant articles concerning the validity and reliability testing of lecturer performance instruments. The articles used are research studies that assess lecturer performance tools across various dimensions, including teaching, research, community service, and professional development. The findings indicate that the measurement tools possess good construct validity, with significant indicators and loading values above 0.5, as well as adequate reliability with composite reliability (CR) values above 0.7. This study confirms that the tested lecturer performance instruments are valid and reliable, and thus can be used as accurate and consistent evaluation tools in the context of higher education.

The Existence Of Palm Oil Middlemen (Tengkulak) And Its Impact On The Presence Of Palm Oil Weighing Scales

Agil Anggara — 2025-06-03

The palm oil plantation sector plays a significant role in Indonesia's economy; however, issues such as price discrepancies and illegal trade often arise. One common phenomenon is the role of middlemen, or "toke sawit," in the palm oil supply chain. This study aims to examine the existence of palm oil middlemen (toke sawit) in relation to the introduction of palm oil weighing ramps and its impact on farmers and the palm oil industry in general. The research employs a qualitative approach, utilizing literature review and field observation to understand the relationship between the role of middlemen and their influence on the marketing system as well as transparency in palm oil weighing practices. The results show that the presence of weighing ramps can reduce farmers' dependency on middlemen, enhance price transparency, and promote fairer trade. However, on the other hand, this practice does not entirely eliminate the role of middlemen, who remain crucial in connecting farmers with large companies.

Human Resource Management Challenges Towards Human Capital Management 4.0. At Pt. Pelabuhan Indonesia (Persero) I

Hendra Utama — 2025-06-04

The industrial revolution 4.0 in the modern era is essentially focused on the digitalization of information technology. This explains that the industrial revolution 4.0 in the 21st century is a digital technology revolution to create a digitalization space. The digital technology revolution is a digital technology revolution to create digitalization, with a communication technology revolution, an information technology revolution, and an internet technology revolution to create digitalization. Digitalization uses digital technology. In the era of the industrial revolution 4.0, every organization needs digitalization capabilities, and digitalization needs solutions supplied by digital technology companies. The digital technology revolution in the era of the industrial revolution 4.0 will create digitalization in human resource management techniques. Pelindo Regional I has prepared its employees to face the industrial revolution 4.0. This is shown by the role of the company that has supported the development of the industrial revolution 4.0. However, employees still need management that supports the implementation of the industrial revolution 4.0. well, and encourages companies to hold training on the use of modern technology during the industrial revolution 4.0 in maximizing the promotion of Pelindo's service products. In addition, from the results of the interview, it was also concluded that what is needed by employees besides being able to use internet technology must also understand the industrial revolution 4.0. as part of good service to Pelindo service users. In running a business engaged in the service sector in the digitalization era, a good image is needed from service users, therefore it is very important for social media such as Whatsapp, Instagram, Facebook and so on to be used to form a positive image in society. Through social media, employee contributions to Pelindo are more felt by the company.