Journal of Contemporary Business and Management

What Drives Taxpayer Satisfaction? Insights from Service Quality and Employee Competence

Novan Sandri — 2026-06-23

In public service systems, improving tax compliance and total revenue success is largely dependent on taxpayer happiness. A number of crucial elements are needed to reach the ideal level of satisfaction, most notably staff competency and service quality. The purpose of this study is to investigate how much employee competency and service quality affect taxpayer satisfaction. Structured questionnaires evaluating taxpayer satisfaction, personnel competency, and service quality were used to gather data. Multiple linear regression was used in the research to determine how independent variables affected the dependent variable. The results show that both separately and concurrently, employee competency and service quality have a favorable and significant effect on taxpayer satisfaction. Additionally, a significant amount of the difference in taxpayer satisfaction can be explained by these characteristics. These findings demonstrate that boosting employee competency and service quality are crucial tactics for raising taxpayer satisfaction and maintaining efficient public service delivery.

Drivers of Modest Fashion Consumption: Evidence on the Moderating Effect of Fashion Consciousness

Aufiya Fennisa — 2026-06-23

This study aims to examine the factors influencing hijab fashion consumption and fashion consciousness among Muslim women. A quantitative approach was employed using primary data collected from 200 respondents through purposive sampling and analyzed using Structural Equation Modeling (SEM). The study investigates the effects of religion values, motivation, fashion knowledge, dressing style, and fashion uniqueness on hijab fashion consciousness and its impact on consumption behavior. The findings reveal that all variables have a significant direct effect on hijab fashion consumption, with p-values below 0.05. In addition, hijab fashion consciousness significantly mediates the relationship between the independent variables and consumption behavior. These results indicate that both internal and external factors play an important role in shaping fashion awareness and consumption patterns, emphasizing the relevance of psychological, social, and knowledge-based aspects in influencing fashion-related decisions.

How Leadership and Human Resource Development Drive Employee Performance: Evidence from the Public Sector

Cik Agus — 2026-06-23

Optimal employee performance is a critical factor in enhancing the effectiveness of public sector organizations. Achieving this requires effective leadership and sustainable human resource development (HRD) to support productivity and the quality of public services. Effective leadership fosters a conducive work environment and encourages employees to perform more efficiently, while continuous HRD initiatives enhance competencies and professionalism in executing organizational tasks. The purpose of this study is to investigate how leadership and HRD affect worker performance and to pinpoint implementation issues. A quantitative research design with a survey approach was employed, where data were collected through questionnaires and analyzed using multiple linear regression techniques. The results show that HRD contributes 73.3% to employee performance, whereas leadership contributes 38.6%. Simultaneously, leadership and HRD explain 92% of the variance in employee performance. These results highlight the importance of strengthening leadership effectiveness and implementing systematic and sustainable HRD programs to maximize organizational performance. The synergy between effective leadership and continuous HRD is essential to improving employee performance and enhancing the overall effectiveness of public service delivery.

Perceived Value on Repurchase Intention Using Culture as Mediating Variable and Prior Online Experience as Intervening Variable for E-Commerce Customer

Ananda Pramudia Sari — 2026-06-23

The expansion of e-commerce has been widely embraced by consumers across different regions; however, a portion of consumers still shows reluctance to engage in online purchasing. This study aims to examine the mediating role of Prior Online Experience in the relationship between factors influencing Repurchase Intention, namely E-Satisfaction, E-Trust, Perceived Value, and Culture, using a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method and involving 200 respondents. The results indicate that E-Satisfaction has a significant effect on Culture, whereas E-Trust and Perceived Value do not significantly influence Culture; furthermore, E-Satisfaction and E-Trust do not have significant effects on Repurchase Intention, while Perceived Value has a significant effect on Repurchase Intention. In addition, Prior Online Experience is able to mediate the effects of E-Satisfaction, E-Trust, and Perceived Value on Repurchase Intention, and both Culture and Prior Online Experience are found to have significant effects on Repurchase Intention.

Stunting Reduction Policy Strategies and Their Implications for Human Capital Development: An Analytical Approach

M Gunawan — 2026-06-23

Stunting remains a critical public health issue that significantly affects human capital quality and long-term development outcomes. This study aims to analyze policy strategies for stunting reduction in order to improve the quality of human resources toward long-term development targets. This research employs a descriptive qualitative method using a policy analysis framework based on William N. Dunn, with data collected through in-depth interviews and document analysis. The findings indicate that existing policy strategies have not been fully effective, as evidenced by persistent challenges such as limited budget allocation, low public awareness of nutritional practices, and insufficient cross-sectoral collaboration. Although various interventions have been implemented, their impact remains suboptimal due to gaps in implementation capacity and coordination among stakeholders. Therefore, this study proposes several policy recommendations, including strengthening the role of nutrition-based small and medium enterprises (SMEs), enhancing inter-agency collaboration, and improving community-based nutrition education. The study contributes by offering an inclusive and collaborative policy perspective in addressing stunting as a multidimensional issue and highlights the importance of integrated and context-sensitive strategies to improve human capital quality in the long term.

Participative Leadership and Teacher Performance: The Mediating Role of Motivation in Educational Settings

Arisal — 2026-06-23

Education plays a crucial role in developing individuals’ character in alignment with social and cultural values. Nevertheless, the application of participative leadership in educational institutions continues to encounter various obstacles, such as insufficient collaboration among stakeholders like teachers and parents, leading to decision-making processes that do not fully accommodate all perspectives. This study seeks to analyze the effect of participative leadership on teacher performance, with teacher motivation acting as an intervening variable. A descriptive quantitative approach with a survey method was used, involving 33 teachers as participants. Data analysis combined qualitative and quantitative techniques, including path analysis to explore the relationships between variables. The findings indicate that participative leadership significantly impacts teacher performance, has a strong influence on teacher motivation, and that motivation itself significantly contributes to performance. Additionally, participative leadership indirectly enhances teacher performance through its effect on motivation as a mediating factor. These results emphasize the critical role of participative leadership in improving both teacher motivation and performance within educational contexts.

Revisiting Employee Discipline: The Role of Work Environment and Compensation in Construction Project Settings

Agus Umar — 2026-06-23

Employee discipline is a critical factor in ensuring the successful implementation of construction projects, as it directly influences productivity and project outcomes. However, maintaining discipline remains a challenge, particularly in environments with varying working conditions and compensation systems. The purpose of this study is to investigate how employee discipline in construction project settings is impacted by the work environment and remuneration. Using a survey method, a quantitative approach was used. Participants were given questionnaires to complete, and the results were analyzed using multiple linear regression. The results show that employee discipline is significantly improved by both the workplace and pay, both separately and concurrently. A conducive work environment enhances employees’ responsibility and focus, while appropriate compensation, both financial and non-financial, strengthens motivation and compliance with organizational rules. The combined effect of these factors contributes substantially to improving employee discipline. This study highlights the importance of integrating supportive working conditions with effective compensation systems to enhance discipline and performance, providing both theoretical and practical contributions. To improve our understanding of employee discipline, it is advised that future studies take into account other factors including job motivation and leadership style.