ABSTRACT
Introduction. The Covid 19 pandemic has challenged SMEs to continue to innovate, develop and maintain sustainability. Various efforts have been made to be able to have performance and competitiveness. Covid-19 provides lessons on how SMEs must be agile and resilient to turbulence, especially the global crisis so that they can carry out risk mapping, take important lessons and build relevant strategies. Aims and Task. This study aims to map the literature on organizational agility and organizational resilience in SMEs by conducting a bibliography analysis on 932 papers published in 2010-2021 in the Scopus bibliography. Result. Based on the results of the network visualization, there are seven main clusters. From the results of the overlay visualization, a supply chain is the most important variable concerning organizational agility and organizational resilience in realizing sustainability. Meanwhile, in the density visualization aspect, variables with a very high probability as future research topics such as supply management, supply chain sustainability, sustainable development goals, human resource management, chain resilience, sustainable supply chain management, agile, urban resilience, visibility, supply chain design, resilient supplier selection, and enterprise architecture. Conclusion. The present study produces a visual trend of organizational agility and resilience in SMEs sector that can be used as a references, guidance and proposed for further researchers in exploring research topics, bridging the gap in the literature, building expertise in related topic, increasing the number of citations, and enhance international networking among authors all around the world. Research regarding organizational agility and resilience could be a strategic and essential because of every organization need to sustain their existance, minimize potential risk both financial and nonfinancial.
ABSTRACT
Purpose: This research aims to test employee loyalty in the hotel industry, particularly during the Covid-19 pandemic. This study examines the relationship between leader support in building job satisfaction, trust and employee loyalty. Also, this research aims to test and explain the role of satisfaction and trust as mediator variables. Design/methodology/approach: This research used a quantitative design by distributing questionnaires to 206 employees of the 97 hotels in Bali, Indonesia, particularly during pandemic Covid-19. The research data were then analyzed by using WarpPLS software. Findings: The results revealed that leader support did not have a significant effect on loyalty. Satisfaction and trust act as double mediators in leaders' support and loyalty relationships. Research limitations/implications: Employees need leaders' support to remain loyal to their organization in a slowdown situation due to the Covid-19 pandemic and its various challenges. Originality/value: Research on the effects of the Covid-19 pandemic on various sectors has been comprehensive. However, the research that invests in employee loyalty in the hospitality industry is still rare. This study analyzes the loyalty of hotel employees, particularly when the tourism sector is experiencing a slowdown. This study also examines the role of trust and satisfaction as mediating relationships between leaders' support and loyalty, which have not been widely analyzed in previous studies.
ABSTRACT
This study aims at empirically analyzing the effect of tax moral, sanction, and tax relaxation o n taxpayer compliance. This study result is expected to provide an option to increase tax compl ia nce d u ri ng the Covid-19 pandemic. The type of this study is a quantitative study. It collects the data using a questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Coopera tive and Micro Enterprise, Magetan Regency, Indonesia. The data were analyzed by the multiple linear regression analysis techniques. The analysis result shows that during the Covid-19 pandemic, tax moral function was neglected in increasing tax compliance. The focus of MSMEs owners is trying to maintain thei r b usi ness t o su rvive while their tax obligations are the next priority. The considerations as thei r b asi s t o carry o ut t h ei r t ax obligation are sanction and tax relaxation. The sanction plays a strong role in increasin g t a x co mpl ia nce which means the tax compliance of MSMEs owners is in compliance due t o co erci on. Ta x rel axat ion i s another option as a solution to increase the taxpayer's compliance with MSMEs owners during the pandemic. It gives ease and relief for MSMEs owners to fulfill their tax obligations. © 2021, Pro Global Science Association. All rights reserved.