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All Journal Jurnal Bisnis dan Manajemen Jurnal Manajemen Teori dan Terapan AKRUAL: Jurnal Akuntansi The Indonesian Journal of Accounting Research Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia EKONOMIKA45 Jurnal Akuntansi dan Keuangan Indonesia Journal of Management and Social Sciences

Puput Tri Komalasari

Fakultas Ekonomi Dan Bisnis Universitas Airlangga

Author-ID : 299489

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Transportation

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Pengaruh Public Service Motivation Dan Organizational Citizenship Behavior Terhadap Kinerja Organisasi Pemerintahan Puput Tri Tri Komalasari; Moh. Nasih; Teguh Prasetio
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 2 No. 2 (2009): Jurnal Manajemen Teori dan Terapan - Agustus 2009
Publisher : Universitas Airlangga

Public sector organizations, namely governments, are described as “non-productive and inefficient organization”. This negative image of public sector organizations has arisen as a consequence of low public sector organization performance. Public sector performance improvement can be done by manipulating motivational dimensions of public service employee. This research aims to empirically test effect of public service motivation and organizational citizenship behavior (OCB) on organizational performance in the public sector of Indonesia. In addition, this study also focuses on individual factor of motivation, such as job satisfaction and organizational commitment. This paper employed 108 respondents that were sampled using convenient sampling. The result showed that there were positive significant influences of public service motivation and job satisfaction on organizational performance. Unfortunately, this study failed to give a proof that OCB influences organizational performance. Moreover, this study showed that there is differences level of motivational between men and women. On average, women have job satisfaction and public service motivation higher than men. This implies that women more satisfy at work than men, and women more likely to value intrinsic reward than men

Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan Puput Tri Komalasari; Moh. Nasih
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 2 (2010): Jurnal Manajemen Teori dan Terapan - Agustus 2010
Publisher : Universitas Airlangga

The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income). The degree of the tax payer compliance was measured based on reported income. The treatment of the experiment was conducted in accordance with variables of reported income (endowed v.s. earned income) and variables of tax tariff (15% vs 30%). The testing results on the impact of endowed income towards the degree of tax payer compliance indicated that there was no distinct difference on the degree of tax payer compliance towards the application of lower tax tariff of 15% as well as higher tax tariff of 30%. This premise possibly resulted from the nature of the participants as a risk averse receiving endowed income, providing that how hard they worked, they received constant amount of incomes. The testing toward participants receiving earned income revealed that they responded positively toward the increase of tax tariff by encouraging the degree of compliance to report their tax. This issue is in line with economics theory stating that tax-evasion-gamble brings higher risks whenever the tax tariff rises. Thus, the risk faced by the tax payer will increase in the line with the incline of audit and penalty probability.

Pengaruh Kepemilikan Negara Dan Asing Terhadap Corporate Risk Taking Indah Kurniawati; Puput Tri Komalasari
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 7 No. 2 (2014)
Publisher : Universitas Airlangga

This study aimed to investigate the effect of state ownership and foreign ownership of corporate risk taking as well as the control variable return on assets (ROA) and the size of the companies that influence the corporate risk taking. The sample of this study was 181 companies from non-financial companies listed on the Indonesia Stock Exchange in 2010-2013. The analysis technique used is multiple linear regression analysis. The results obtained are state ownership significant negative effect on the corporate risk taking and foreign ownership is significant positive effect on corporate risk taking. In the control variable is return on assets (ROA) significant positive effect on corporate risk taking and the size of the company significant negative effect on corporate risk taking.

Co-Authors Indah Kurniawati JOSE RIZAL JOESEOF Juwita Sari Madyan, Moh. Madyan, Moh. MOH. NASHIH Moh. Nasih Muhammad Alfin Nor Muhammad Alfin Nor, Muhammad Alfin Ni Luh Ayu Mahetria Pradnyaswari Teguh Prasetio Tri Siwi Agustina Zahrin Haznina Qalby

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