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Hengki Tamando
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Enrichment : Journal of Management
Published by Institute Of Computer Science
ISSN : 20876327     EISSN : 27217787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers to share mutual understandings across the full range of businesses and skills in which management and science is used; covers all areas of management science from systems to practical facets; links concept with training by publishing case studies and covering the latest important issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 113 Documents
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Search results for , issue "Vol. 13 No. 2 (2023): June: Management Science And Field" : 113 Documents clear
The influence of organizational culture and work environment on performance at UD. Kariasih Mengwi Badung Made Mulyadi; Ni Kadek Ayu Rasita Dewi; I Nyoman Rasmen Adi; Luh Gede Elvina Adi Saputri
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1506

Abstract

This research was motivated by the importance of human resource involvement at UD. Kariasih Mengwi Badung in achieving UD's goals. Kariasih Mengwi Badung. The purpose of this study was to determine the effect of organizational culture and work environment on employee performance both partially and simultaneously. This research was conducted at UD. Kariasih Mengwi Badung with a population of 40 employees. This study uses the census technique so that all members of the population are involved as research subjects. Primary data collection was carried out using a questionnaire. Hypothesis testing is done using multiple linear regression analysis. Based on the results of the analysis it can be concluded that: 1) Organizational culture has a positive and significant effect on employee performance as evidenced by tcount (3.121) > ttable (2.026) sig. 0.003 < α 0.05 so Ho is rejected and H1 is accepted, 2) The work environment has a positive and significant effect on employee performance as evidenced by the tcount (4,249) > ttable (2,026) sig. 0.000 < α 0.05 so Ho is rejected and H2 is accepted, 3) Organizational culture and work environment have a positive and significant effect on employee performance as evidenced by Fcount (14,526) > Ftable (3,26) and sig 0.000> 0.05 so that Ho is rejected and H3 is accepted and concluded the results of research at UD. Kariasih Mengwi Badung is as follows organizational culture has a positive and significant effect on employee performance at UD. Kariasih Mengwi Badung.
Implementation of regional government information systems in the regional financial management study at the tolitoli regency environmental service Edi Yanto; Sahwan Sahwan; Joko Prathomo
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1486

Abstract

The era of digitalization affects the performance of an institution or organization, especially regional apparatus. It is necessary to apply regional government information systems to each existing regional device in order to provide convenience, smoothness, and optimization related to financial management. An integrated financial management system, through systems and networks as well as computerized technology, facilitates work units in existing regional apparatus so as to improve organizational performance and achievements. Through the implementation theory of Van Meter and Van Horn (1975), it is hoped that it can provide knowledge related to the implementation of local government information systems at the Tolitoli Environmental Service. Based on qualitative data analysis, it was found that: 1) Policy Standards and Targets have been running well, useful in setting and planning in accordance with the achievement of key performance indicators; 2) Operators are the key to the success of the system supported by the availability of facilities in the form of computerized devices and networks; 3) In terms of the characteristics of the implementing organization, the Environmental Service is an implementing element of the regional government in the environmental sector with the status of a mandatory affair that is not related to basic services; 4) Inter-organizational communication runs well and; 5) Disposition and Attitude of Executors in the form of knowledge and implementation of structured policies.
The Analysis of Influence Growth Sales and Fixed Asset Intensity on Tax Avoidance: English Mutiara Lusiana Annisa Annisa; Astro Yudha Kertarajasa; Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Christian Damar Sagara Sitepu
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1488

Abstract

The study examines the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesian Stock Exchange. Research on the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesia Stock Exchange has several urgent needs to be considered. Following are some of the reasons why this research is important: Tax avoidance by automotive companies can have a significant impact on state revenues. If companies reduce their tax obligations illegally, this can reduce state revenues that should be used for development and the provision of public services. Furthermore, automotive companies listed on the Indonesia Stock Exchange have an important economic role in the growth and development of the country. In order to maintain the sustainability and transparency of this sector, it is important to understand the possible tax avoidance practices of these companies.The sampling method used purposive sampling with a sample of manufacturing companies in the automotive sector listed on the Indonesian Stock Exchange in the period of 2020 to 2022. Based on the sampling method, 10 companies were obtained as samples, thus there were 30 firms year observations. The analysis method employed multiple linear regression. The results show that sales growth and fixed asset intensity have no effect on tax avoidance. This result encourages companies to carry out tax planning properly to fulfill tax obligations efficiently and effectively in accordance with the tax provisions set by the government, so that the tax revenue target is successfully obtained and the number of tax avoidance declines.

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