Leader-Member Exchange and Employee Performance: Mediating Roles of Work Engagement and Job Satisfaction

The purpose of this study is to investigate and evaluate the direct or indirect effects of leader-member exchange on work engagement and job satisfaction on employee performance. The study encompassed 215 employees who worked at the Office of the Regional Tax and Retribution Management Agency of Medan City, with 140 employees constituting the sample size. Questionnaires and interviews were employed in this study's data collection process. SmartPLS (Partial Least Square) 4.0 software is utilized for structural equation modeling in statistical analysis. The results of this study indicate that direct leader-member exchange, work engagement and job satisfaction have a significant effect on employee performance. Leader-member ex-change has a significant effect on performance through work engagement and employee job satisfaction at the Office of the Regional Tax and Retribution Management Agency of Medan City. This research provides information for the Office of the Regional Tax and Retribution Management Agency of Medan City and related parties to improve employee performance by increasing job satisfaction, and work engagement and improving existing leadership to provide employee comfort

Peran Servant Leadership pada Organizational Citizenship Behavior dengan Mediasi Job Satisfaction

This study aims to determine the effect of servant leadership and perceived organizational support on organizational citizenship behavior through job satisfaction of PERUMDAM Tirta Projotamansari Bantul Yogyakarta emplo-yees. This research is quantitative, and primary data in the form of filling out questionnaires were taken with a census technique on 55 respondents. The data were collected through a direct survey, and then, processed using multiple linear regression analysis using SPSS version 23 and sobel test using daniel soper calculator. The results showed that servant leadership has a significant positive effect on job satisfaction, job satisfaction has a significant positive effect on organizational citizenship behavior, and job satisfaction mediates the effect of servant leadership on organizational citizenship behavior. Companies can improve the implementation of servant leadership which is still low among employees so that it can strengthen employee job satisfaction and contribute to organizational citizenship behavior

Is TCR effective in reducing tax avoidance in Indonesia?

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism

CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia

This study aims to empirically examines the relationship between CEO power and tax avoidance. The lack of consistent empirical evidence regarding the relationship between CEO power and tax avoidance strategies encourages a deeper investigation into the mechanisms underlying this relationship. This study examines various aspects of CEO power and their impact on tax avoidance, thereby providing a more detailed under-standing of these complex interactions. The sample used in this study is 301 manufac-turing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. The data obtained are analyzed using SPSS version 20 software with multiple linear regression analysis. The results of this study show that expert power and prestige power have a positive relationship with tax avoidance, while ownership power has a negative relationship with tax avoidance. It is expected that this study provide theoretical benefits as a reference and knowledge for further research and practical benefits that are useful for the Directorate General of Taxes to formulate policies to reduce the risk of tax avoidance

Human resources accounting optimization: A conceptual pathway to improve financial performance

This research discussed HRA’s impact on a company’s financial performance. Human Resource Accounting (HRA) is measured by using 16 indicators, while financial performance uses 4 indicators, which consist of return on assets (ROA), return on equity (ROE), firm size, and leverage ratio. The analytical method used is binary logistic regression. The result shows that none of the HRA indicators affect ROA, while the other three are still affected by HRA indicators. Employment report indicators and other employee benefits in HRA indexes significantly affect ROE. Human resource policy, human resource development fund, and superannuation fund affect firm size the most. The last leverage ratio is significantly affected by human resource policy. This research has implications for manufacturing companies to increase information transparency for investors in the capital market through the sustainability disclosure of periodical HRA reports. Meanwhile, it is recommended that the government take action to encourage HRA disclosure for public companies in Indonesia by making the standards and regulations needed

PENINGKATAN MUTU UMKM MELALUI TATA KELOLA KEUANGAN DAN PERANCANGAN MEDIA PROMOSI PADA BISNIS KRITAPONG

Kritapong Bunda Ani merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan materi/konten media pemasaran konvensional dan digital, serta pelatihan dalam hal pembuatan laporan keuangan yang lebih baik dan terstruktur. Hasil akhir dalam kegiatan ini adalah mitra mampu mamaksimalkan media pemasaran konvensional dan digital, serta mampu membuat Laporan Keuangan yang tersistem dan dapat dijadikan dokumen pendukung ketika mitra mengajukan pendanaan kepada salah satu Bank

Designing Entrepreneurial Intention with Personal Values Using Soft Systems Methodology-Based Action Research

The employment landscape in Indonesia is increasingly intricate and demands serious attention. Persistently high unemployment rates, coupled with a lower entrepreneurship ratio compared to other Southeast Asian nations, underscore the urgency for initiatives addressing entrepreneurial intention. Establishing an entrepreneurial intention program, anchored in personal values considerations, is imperative to align policies with community needs and ensure effective implementation. This study endeavors to craft entrepreneurial intentions intertwined with personal values, aimed at bolstering the entrepreneurial aspirations of both students and the broader community. The development of such a program involves a series of human activities ideally suited for analysis through soft systems methodology (SSM). Leveraging SSM, this study puts forth recommendations advocating for synergistic collaboration among the government, universities, entrepreneurs, and banking sectors. The objective is to devise a branding strategy for entrepreneurship, positioning it as an avenue for self-development and practical training enhancement through digital platforms. Effective implementation of this proposed program hinges on collaboration and synergistic communication among all stakeholders. It is essential for each entity involved to contribute collaboratively towards the seamless execution of this initiative

PENGEMBANGAN USAHA BUMDESA MASYARAKAT MADANI SEJAHTERA DAN PELAPORAN KEUANGAN MENUJU PENCAPAIAN SDGs

BUMDES Masyarakat Madani Sejahtera is a business entity initiated by Desa Janti in Sidoarjo- East Java. However, recently BUMDES has an issue for not being able normally operate and provide financial statement as it used to. BUMDes has a retail business which sell daily items to the village. The community service team identify this issue and attempt to solve it. They developed online Post of Sales (POS) for efficiency and effectivity. At the same time the other member of the team which concentrated in accounting assist BUMDes to provide financial statement in accordance with Indonesian financial standard. The team were using collaborative approach which began with mapping the issue and continued with workshop for POS system and the financial statement template, assist BUMDes to use both POS system and financial statement template and the last one to find out how they use it by held monitoring and evaluation activity. At the end, BUMDes revenue and equity have significantly increasing compared to the previous period each 20% and 50%, BUMDes has their own POS system and could provide financial statement in accordance to SAK EMKM. This achievement overall can be used as an acceleration to reach SDGs in Desa Janti

PENINGKAKATAN KUALITAS OLAHAN KRIPIK SAYURAN DENGAN PENERAPAN TEKNOLOGI MESIN MIXER DAN MESIN PENIRIS

Kemandirian  menpertahankan UMKM Olahan berbagai jenis kripi sayur dan usus  yang di lakukan oleh ibu Nur Azizah berlokasi di desa pakisaji Jalan Balai desa Sutojayan RT/RT 02/02 kelurahan Sutojayan Kecamatan Pakisaji Kabupaten malang , dari usahan rumahan tersebut dapat menghasilkan olahan kripik sayur dan usus non kolesterol dengan olahan yang sangat bersih dan terjamin kualitasnya, sebelum pandemi memiliki 20 Orang karyawan, sebagai produksi olahan kripik, UMKM tersebut telah memiliki beberapa Resseller hingga keluar pulau seperti Bali, Omzet nya pun mencapai 100jt dari olahan kripik tersebut 1 hari dapat menghasilkan 1 kintal kripik, olahan kripik  non kolester dan dapat bertanan hingga 1 bulan tampa bahan pengawet. dalam Perjalan usaha UMKM yang di kelola Oleh Ibu Rumah Tangga Single Perent ini sejak pandemi sangat terpukul dan berdampak keterpurukan terhadap ekonomi pengiriman luar pulau biasa bisa mencapai 2 Ton di saat Pandemi hanya dapat bisa bertahan  dan hampir putus Asa karena ekonomi tidak menentu karyawan semula berjumlah 20 orang saat ini untuk mempertahankan usahanya Bu Nur Azizah memperkerjakan 3 orang karyawan dengan peralatan pengolahan hanya mengandalkan tenaga manual tampa ada penggunaan mesin Berteknologi Tepat guna yang sangat di butuh di masa pandemi. Kripil Cryspi  buah sayur pare. 2) kripik Buah sayur Terong. 3) Kripik Usus. 4) Kripik pisang. Dan 5) Kripik Usus. Semua Olahan kripik tersebut telah memiliki sertifika Halal dan berbagai penhargaan dari pemerintah terpapan di lemari koleksi penhargaaan. oleh Tim  UKM Universitas PGRI Kanjuruhan Malang memeberikan solusi  Meliputi: a) Pendampingan  Pemasaran Digital Marketing, Pembuatan Mesin Oven Pengering yang berteknologi mikrokontroler, dan mesin mixer Teknologi untuk mengaduk bahan dasar  tepung dan bumbu hingga siap goreng    yang kan di berikan pada mitra berdasarkan solusi yang di tawarkan meliputi Pendampingan dan Pelatihan  digital Marketing yang mencakup: Marketplace, lazada, tokopedia FB guna memperluas are pemasaran, dan  meningkatkan ekonomi masyarakat kreatif yang di Kelola

Measurement of Factors Influencing Village Financial Statements Quality

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks