Search results

At the time of the COVID-19 pandemic in Indonesia, several learning changes occur in higher education, such as the implementation of online learning. This change is a concrete step for the government to overcome the spread of the COVID-19 virus in Indonesia. However, the change of learning to online has several obstacles in its implementation where both students and teachers are still not used to online learning. This study investigates student knowledge about covid 19 and its implications for student learning attitudes and behavior. An online survey using google forms to students of undergraduate and postgraduate programs at the School of Economics, Pasundan, Bandung, Indonesia, has as many as 247 students. The researchers used a nonparametric structural equation modeling approach to identify the effect of student knowledge about COVID-19 on attitudes and learning behavior. The study results identified that student knowledge had a positive influence on student attitudes and negatively affected learning behavior. This condition indicates that the increasing threat of covid 19, which students know, will be more positive in their actions; however, their learning behavior will decrease. For this reason, it is necessary to take comprehensive steps by the parties concerned to implement effective policies in reducing the impact of covid 19 to improve student learning behavior. The novelty of this research is that no research identifies a model of the influence of knowledge regarding the impact of covid 19 on student behavior and learning behavior in Indonesia.

Motivation and work environment play a major role in optimizing the employee performance. Investigating the influence of achievement motivation and organizational climate on employees' performance is the main goal of this study. Furthermore, the survey method is used by this study. Meanwhile, the data were analyzed by using Partial Least Square. The study sample consisted of 226 employees who work in Plantation State-Owned Enterprise. The samples were taken with simple random sampling technique. The result shows that motivation and organizational climate have an influence on work performance. In summary, the organizational efforts are fundamental in increasing employee achievement motivation and creating conducive organizational climate. As a result, the employee performance can reach the optimum level.

During the COVID-19 Pandemic, there were changes in work patterns such as work from home. The impact of the change in work from home patterns needs to be of concern to the organization. Working conditions that are not conducive to overcoming these changes in work patterns can lead to deviance in employee behavior due to mental health. This study investigates the effect of working conditions on the quality of life of employees. The research method used a survey approach with non-parametric analysis techniques. It is testing using a sample of 201 employees of respondents with a simple random sampling technique in local governments that handle transportation problems in West Bandung regency. The results indicated a significant influence of the work environment on the quality of life of employees. This result indicates that the presence of a work environment that is less conducive has a significant impact on the quality of life of employees, as indicated by the presence of anxiety and depression. The research implication shows that it is necessary to minimize existing work-related mental health by managing an efficient work environment.

Nowadays, the creative industry contributes a lot to the economic growth. Reliable human resources support the organizational success. This study investigates the employees' innovative behavior, which is assumed to be influenced by intellectual capital. This aspect consists of human capital, structural capital, and relational capital. This survey-based research studied the creative industry employees for four months in data collection and four months for analysis and interpretation of data processing results. This study used a quantitative method to answer the proposed hypothesis. The samples were 243 employees of the creative industry in Bandung, Cimahi, Bandung Regency, and West Bandung Regency, Indonesia. For processing the data and testing the hypotheses, the research employed the Partial Least Square-SEM. The results show that there is a compelling effect on human capital, structural capital, and relational capital on innovative behavior. The R-squared value of 0.46 indicates the overall impact. This research suggests some aspects that escalate the innovative behavior. The first aspect is skill enhancement, which leads to the raising of human capital. Next, providing the facilities and infrastructure for internet network connections builds the structural capital. Moreover, offering sources of raw materials needed by employees prompts the relational capital. By carrying out those efforts, the employees' innovative behavior can increase optimally. Research on intellectual capital currently focuses on the performance of the company and dynamic capabilities. Currently, focus on processes of intellectual capital is still in an emerging stage. This study pursues to fulfill the theoretical gap regarding the intellectual capital in which the focus of the research is on innovative behavior in the creative industry.

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.