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"Pada 19 Februari 2024, OECD/G20 Inclusive Framework merilis laporan mengenai Pillar One Amount B, yang menawarkan pendekatan sederhana dalam menganalisis kewajaran transaksi afiliasi, khususnya untuk aktivitas distribusi rutin dan pemasaran. Kebijakan ini memberikan kerangka terstandarisasi dalam penentuan harga wajar guna mengurangi sengketa transfer pricing dan beban administratif. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan yang mungkin muncul jika Indonesia mengadopsi kebijakan tersebut. Teori yang digunakan di dalam penelitian ini adalah Cost and Benefit Analysis (CBA). Penelitian ini menggunakan pendekatan dan metode penelitian kualitatif, serta data diperoleh melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan adanya tiga peluang utama: penyederhanaan administrasi, potensi pengurangan sengketa transfer pricing, dan harmonisasi kebijakan domestik dengan konsensus global. Di sisi lain, terdapat enam tantangan utama, seperti potensi penurunan penerimaan pajak, kebutuhan penyesuaian regulasi, risiko eksploitasi celah hukum, serta permasalahan dalam pricing matrix dan scoping area. Berdasarkan temuan tersebut, penelitian ini merekomendasikan agar pemerintah mempertimbangkan adopsi Amount B dengan strategi mitigasi yang tepat untuk mengoptimalkan manfaat serta meminimalisasi risiko yang mungkin timbul.

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Generation Z employees who start dominating our workplace are often perceived to have low organizational commitment. One of the factors that can influence it is leadership types, particularly inclusive leadership types that are relevant to Generation Z. Inclusive leadership has been found to enhance job crafting and thus improve Generation Z’s employee organizational commitment. This study aims to explain the underlying mechanism using the Job Demands-Resources (JD-R) model proposed by Demerouti et al. (2001). This study uses a cross-sectional design with correlational strategy and involves 374 Generation Z employees with 1 minimum work period under direct supervision in a private or public sector organization. Multiple regression analysis indicates that inclusive leadership and job crafting are significant predictors of organizational commitment among Generation Z employees. Simple mediation analysis also shows that job crafting partially mediates the relationship between inclusive leadership and organizational commitment among Generation Z employees. The findings highlight the need to incorporate inclusive leadership and job crafting into strategies to strengthen Generation Z employees' workplace commitment. "

"Penelitian ini bertujuan untuk mengkaji hubungan antara kepemimpinan inklusif dan kesejahteraan karyawan dengan keamanan psikologis sebagai mediator pada karyawan Gen Z. Pemahaman ini penting karena adanya perbedaan karakteristik Gen Z dengan generasi sebelumnya yang menimbulkan tantangan tersendiri bagi organisasi dalam mendukung kesejahteraan mereka. Data penelitian diperoleh dari 154 karyawan Gen Z yang aktif bekerja selama minimal satu tahun pada perusahaan yang memiliki struktur hierarki formal. Hasil analisis menunjukkan bahwa keamanan psikologis tidak memediasi secara signifikan hubungan antara kepemimpinan inklusif dan kesejahteraan karyawan (b = .01, SE = .02, p = .74, 95% CI [-.04, .05]). Meskipun kepemimpinan inklusif berperan signifikan terhadap keamanan psikologis, variabel tersebut tidak berdampak signifikan pada kesejahteraan karyawan. Dengan ini, kepemimpinan inklusif berkontribusi langsung terhadap peningkatan kesejahteraan karyawan pada karyawan Gen Z tanpa melalui keamanan psikologis (b = 0.47, SE = .09, p < .001, 95% CI [.30, .64]). Hasil dari penelitian ini dapat bermanfaat untuk memperkaya literatur terkait variabel kepemimpinan inklusif, keamanan psikologis, dan kesejahteraan karyawan.

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This study aims to examine the relationship between inclusive leadership and employee well-being, with psychological safety as a mediating variable, among Generation Z employees. This is particularly important given the distinct characteristics of Gen Z compared to previous generations, which present unique challenges for organizations in supporting their well-being. Data were collected from 154 Gen Z employees who had been actively working for at least one year in companies with a formal hierarchical structure. The analysis showed that psychological safety does not significantly mediate the relationship between inclusive leadership and employee well-being (b = .01, SE = .02, p = .74, 95% CI [-.04, .05]). Although inclusive leadership plays a significant role in psychological safety, the latter does not have a significant effect on employee well-being. Thus, inclusive leadership directly contributes to improving the well-being of Gen Z employees without mediation through psychological safety (b = 0.47, SE = .09, p < .001, 95% CI [.30, .64]). These findings may contribute to the existing literature on inclusive leadership, psychological safety, and employee well-being."

"In a world plagued by wicked problems, escaping the win-lose dynamics of zero-sum game approaches is crucial for finding integrated, inclusive solutions to complex issues. In this book, the reader will uncover real-life examples of inclusive leaders that have broken the zero-sum game. From Ivy League colleges to African villages, from the very top of the Catholic Church to anarchist conferences and meetings, inclusive leadership can be applied and the protagonists will tell you how.As the examples in the book demonstrate, inclusive leadership is not the privilege of a few gifted individuals with extraordinary human qualities. Inclusive leaders are not necessarily charismatic (like Nelson Mandela, Gandhi, or Martin Luther King, Jr). The vast majority of inclusive leaders are just regular everyday people. They only differ and what a difference it makes! in being able to turn what seem to be zero-sum problems into opportunities for inclusiveness."