The Influence of Organizational Culture, Work Motivation, and Work Discipline on Employee Performance in Dukuh Pakis District, Surabaya City This study analyzes the extent to which organizational culture, work motivation, and work discipline influence employee performance, both individually and collectively, while identifying the variables with the most dominant influence. A descriptive approach was applied using quantitative methods. All 46 employees of Dukuh Pakis District, Surabaya City, served as the study population. Given that the population size was less than 100, a total sampling technique (saturated sample) was used, ensuring that all members of the population were selected as respondents. Data were collected through a Likert-scale questionnaire and subsequently analyzed using multiple linear regression analysis. The research findings demonstrate that organizational culture, work motivation, and work discipline significantly influence employee performance, both partially and simultaneously, with work discipline being identified as the most dominant variable in improving performance.
Purpose: This study focuses on analyzing the Performance of Village Apparatus in Japara District, specifically focusing on the Competence and Motivation factors possessed by Village Apparatus that affect the Performance of Village Apparatus in Japara District. Design/methodology/approach: This essay uses an associative quantitative approach by using 3 variables that are the focus, namely Competence (X2), Motivation (X2), Performance of Village Apparatus (Y) as bound variables. Using a population and sample of 105 respondents with data analysis techniques using the SEM-PLS analysis method. Findings: The Competency variable has a partial significant influence on the performance of the Village Apparatus, which indicates that the higher the level of competence possessed, the better the performance of the apparatus produced. In addition, partial motivation can have a significant influence on the performance of the Village Apparatus and it can be interpreted that the higher the level of motivation felt by the Village Apparatus, the more able to improve the performance produced. Simultaneously, Competence and Motivation affect the Performance of Village Apparatus. Paper type: Research paper
Purpose : The purpose of this research is to analyze of The Influence Of Transformational Leadership And Affective Commitment On Employee Creativity At Juwata Tarakan Airport Through Work Motivation As A Mediating Variable Design/methodology/approach : This research was conducted to analyze whether is an influence between independence and dependent variable. The study population was employees in the manufacturing industry At Juwata Tarakan Airport. which is a government organization under the Directorate General of Civil Aviation, Ministry of Transportation Findings : The research results show that The Influence Of Transformational Leadership And Affective Commitment On Employee Creativity At Juwata Tarakan Airport Through Work Motivation As A Mediating Variable Research limitation/implication : This research was conducted at only one Juwata Tarakan Airport. Future research is expected to expand the intervening variables and expand the sample size. Paper type : Research paper Keywords: Transformational leadership, affective commitment, work motivation, employee creativity
Purpose: The purpose of this study is to analyze the influence of political connections, profitability, and leverage on tax avoidance. This study was conducted on infrastructure and utility companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Design/methodology/approach: This study uses a quantitative method with multiple linear regression analysis tools. The sampling method uses purposive sampling with a sample size of 117 during 2022-2024. Result: summarize the result or findings of your study. Findings: Political connections and leverage variables influence tax avoidance, while profitability variables do not influence tax avoidance. Research limitations/implications: In this study, the adjusted R square value was only 13%, which means that the independent variables did not explain much of the dependent variable, and the contribution of political connections, profitability, and leverage to tax avoidance was only 13%, while the remaining 87% was contributed by other factors not examined in this study. Practical implications: This study is expected to contribute to the development of knowledge in the fields of accounting and taxation by improving understanding of the influence of political connections, profitability, and leverage on tax avoidance practices. In practical terms, this research can be taken into consideration by companies in determining their taxation strategies, by investors in making investment decisions, and by students as a reference regarding factors that influence tax avoidance. In addition, in terms of policy, this research can be used as material for evaluation and consideration in designing effective taxation strategies that comply with regulations and minimize companies' reputational and legal compliance risks. Paper type: Research paper Keyword: tax avoidance; political connections; profitability; leverage
Purpose: This study aims to analyze the effect of employer branding, personal branding, and social media recruitment on digital human resource quality at Surya Toserba Cirebon. Design/methodology/approach: This research applies a quantitative approach with a causal-associative design. Data were collected through questionnaires distributed to 130 employees using a Likert scale. The sample size was determined using the Slovin formula with a 5% error rate. Data were analyzed using multiple linear regression with SPSS, including validity, reliability, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). Findings: The results show that employer branding, personal branding, and social media recruitment have a positive and significant effect on digital human resource quality, both partially and simultaneously. Social media recruitment has the strongest influence. The coefficient of determination (R² = 0.570) indicates that 57% of the variation in digital human resource quality is explained by the three independent variables. Practical implications: Organizations are encouraged to strengthen employer branding strategies, support the development of employee personal branding, and optimize social media recruitment to improve digital workforce quality in the digital transformation era. Originality/value: This study integrates employer branding, personal branding, and social media recruitment simultaneously in a regional retail company context, which remains limited in previous research.
