International Journal of Business, Technology and Organizational Behavior (IJBTOB) https://ijbtob.org/index.php/ijbtob en-US zulkiflimusannipefendi@gmail.com (Zulkifli Musannip Efendi Siregar) syaifulzuhriharahap@gmail.com (Syaiful Zuhri Harahap) Sun, 31 Dec 2023 00:00:00 +0000 OJS 3.3.0.2 http://blogs.law.harvard.edu/tech/rss 60 Effectiveness and Awareness on Tax with Increasing Regional Income Through the Mediation Role of Taxpayer Compliance https://ijbtob.org/index.php/ijbtob/article/view/295 <p>This research was conducted to analyze the effectiveness of collection awareness to acquisition duty of right on land and building (BPHTB) with the improvement of regional income in Depok City. The sample in this study is BPHTB in Depok City taxpayers as many as 200 respondents with purposive sampling method. The data analysis technique used in this study is quantitative analysis using the SEM (Structural Equation Modeling) model of the AMOS 22 program. The results of this study indicate that there is a positive impact of the system of collection effectiveness, and awareness of taxpayers BPHTB on tax payer compliance the Significant increase in Regional Income. The meaning of an effective strategy in increasing regional income through the effectiveness of BPHTB tax collection and the results of calculating the direct, indirect and total influence resulting in novel values ​​from the results of the study.</p> Iwan Kresna Setiadi, Wahyudi Wahyudi, Yudi Nur Supriadi Copyright (c) 2023 International Journal of Business, Technology and Organizational Behavior (IJBTOB) https://ijbtob.org/index.php/ijbtob/article/view/295 Sun, 31 Dec 2023 00:00:00 +0000 Self-Efficacy Analysis as Mediating with Workload and Job Satisfaction Affects e-Performance https://ijbtob.org/index.php/ijbtob/article/view/296 <p><em>This study aims to analyze the role of self-efficacy as a mediator in the effect of workload and job satisfaction on electronic performance (E-Performance). The data analysis method uses a mediation model with self-efficacy variables as intermediaries, measured through the SmartPLS 4.0 application. The sample of this study amounted to 100 people taken from employees of companies engaged in the Logistics Industry. The results showed that workload did not have a significant effect on E-Performance, while job satisfaction had a positive and significant effect. Self-efficacy was found to mediate the relationship between workload and full E-Performance, as well as partially mediate between job satisfaction and E-Performance. The implications of these findings contribute to the understanding of the factors that influence electronic performance in the work environment, by highlighting the role of self-efficacy as a relevant mediator. These conclusions can help organizations in designing more effective management strategies to improve performance in the technological era.</em></p> Iwan Kresna Setiadi Copyright (c) 2023 International Journal of Business, Technology and Organizational Behavior (IJBTOB) https://ijbtob.org/index.php/ijbtob/article/view/296 Sun, 31 Dec 2023 00:00:00 +0000 Implementation of Public Information Disclosure Policy in Realizing Good Corporate Governance https://ijbtob.org/index.php/ijbtob/article/view/297 <p>The Indonesian Aviation Navigation Service Organizing Agency, operating as a State-Owned Enterprise, is obligated to uphold the tenets of Good Corporate Governance per the Minister of State-Owned Enterprises Regulation Number 01 of 2011. This commitment extends to the implementation of policies outlined in Law Number 14 of 2008, specifically addressing the Openness of Public Information. A nuanced analysis, rooted in George Edward's implementation theory, delves into the complexities of how the Information and Documentation Management Officer at AirNav Indonesia navigates the communication dynamics, resource allocation, organizational disposition, and bureaucratic structure inherent in executing public information disclosure policies. Employing qualitative methods and triangulation techniques, this study unravels the intricate interplay of these components, illustrating that effective implementation transcends procedural adherence to embody a comprehensive orchestration of transparency, accountability, responsibility, independence, and fairness within the context of public information disclosure. The Information and Documentation Management Officer emerges as a pivotal figure, strategically aligning these elements to achieve a robust realization of the principles of good corporate governance.</p> Yudi Nur Supriadi, Iwan Kresna Setiadi, Esaka Pratala Copyright (c) 2023 International Journal of Business, Technology and Organizational Behavior (IJBTOB) https://ijbtob.org/index.php/ijbtob/article/view/297 Sun, 31 Dec 2023 00:00:00 +0000 Credit Analysis at the Regional Office of the Director General of State Treasury for Bangka Belitung Province https://ijbtob.org/index.php/ijbtob/article/view/298 <p><em>The MSME sector (Micro, Small and Medium Enterprises) is one of the backbones of the Indonesian economy. But its existence is still experiencing various obstacles. The government is present to provide support for the MSME program through the allocation of the APBN (State Revenue and Expenditure Budget) and APBD (Regional Revenue and Expenditure Budget). In the 2022 State Budget, the Province of Kep. Bangka Belitung received an allocation of IDR 13.47 billion for the Economic Recovery cluster. Meanwhile, the APBD allocation is IDR 8.19 billion, divided into two programs, namely MSME Empowerment and MSME Development worth IDR 6.5 billion and IDR 1.69 billion. The results of the 2022 credit analysis at the Regional Office of the Director General of Treasury of the Bangka Belitung Province in order to increase MSME empowerment found that the characteristics of MSMEs in the Kep Province area. Bangka Belitung is dominated by micro-scale businesses, reaching 97.96 percent or 186,101 business actors. Bangka Belitung MSMEs have not fully optimized financing facilities. The achievement of MSME financing is lower than non-MSMEs financing. MSME actors in 2022 will only access financing with a total credit of IDR 6 trillion from the total credit ceiling of commercial banks of IDR 14.3 trillion. Even the proportion of KUR/UMi debtors to Bangka Belitung MSMEs is only 21.68 percent.</em></p> Lintri Febriyani, Ari Agung Nugroho, Binar Kukuh Leksono Copyright (c) 2023 International Journal of Business, Technology and Organizational Behavior (IJBTOB) https://ijbtob.org/index.php/ijbtob/article/view/298 Sun, 31 Dec 2023 00:00:00 +0000 The Mediation Role Of Job Satisfaction In The Relationship Between Leadership, Communication, Work Abilities On The Performance : Evidence From Bank Mandiri Employees At Rantauprapat Branch https://ijbtob.org/index.php/ijbtob/article/view/299 <p>The purpose of this research is to determine the mediating role of job satisfaction in the relationship between leadership, communication, work ability and employee performance at Bank Mandiri Rantauprapat Branch. The research method uses multiple linear regression analysis which is processed using SmartPLS3. The research results prove that the variable job satisfaction can mediate the influence of leadership, communication and work ability on employee performance. Obtaining the results of hypothesis testing directly using bootstrapping variables of leadership, communication, work ability has a positive and significant effect on employee performance.</p> Nurul Azmi Copyright (c) 2023 International Journal of Business, Technology and Organizational Behavior (IJBTOB) https://ijbtob.org/index.php/ijbtob/article/view/299 Sun, 31 Dec 2023 00:00:00 +0000