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Abstrak :
Penelitian ini membahas tentang Analisis Dampak Omnibus Law Undang-Undang Cipta Kerja Klaster Perpajakan terhadap Pengelolaan Dana Haji di Indonesia oleh Badan Pengelolaan Keuangan Haji-BPKH. Penelitian ini dilakukan dengan mempelajari literatur khususnya peraturan perundang-undangan tentang pengelolaan keuangan haji dan perpajakan. Hasil penelitian menunjukkan bahwa pembebasan pajak dalam Omnibus Law Undang-Undang Cipta Kerja Klaster Perpajakan dapat memberikan peningkatan alokasi nilai manfaat kepada jemaah haji tunggu. Selain itu, pembebasan pajak juga berpotensi meningkatkan perekonomian Indonesia melalui peningkatan jumlah Dana Haji yang dapat diinvestasikan dan / atau ditempatkan. ......This research is about the analysis impact of the Omnibus Law Job Creation Taxation Cluster on the management of Hajj fund in Indonesia by the Hajj Financial Management Agency (Badan Pengelolaan Keuangan Haji-BPKH). This research was conducted by studying the literature, especially the laws and regulations regarding hajj financial management and taxation. The results show that the tax exemptions in the Omnibus Law of the Taxation Cluster Job Creation Act can provide an increase in the allocation of benefit values to waiting hajj pilgrims. In addition, the tax exemption also has the potential for increasing the economy of Indonesia through increasing the amount of Hajj Fund that can be invested and/or placed.

Abstrak :
Penelitian ini bertujuan untuk mengetahui peran moderasi leader autonomy support terhadap hubungan cognitive flexibility dan calling melalui mediasi job crafting. Penelitian ini mengambil data dengan menyebarkan survei online pada karyawan yang telah bekerja minimal satu tahun di Perusahaan X. Melalui teknik convenience sampling diperoleh karyawan sebanyak 140 orang. Penelitian ini menggunakan teknik analisa data moderation model (PROCESS model 14) dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa leader autonomy support memoderasi hubungan tidak langsung antara cognitive flexibility terhadap calling melalui job crafting. Selain itu, hasil penelitian ini dapat menjelaskan hubungan antara cognitive flexibility, job crafting, leader autonomy support, dan calling dengan menggunakan perspektif career construction theory. Perusahaan diharapkan untuk lebih memahami faktor individu dan situasi dalam penemuan calling karyawan. Selain itu, dalam proses penemuan calling, atasan memiliki peran penting dalam memberikan dukungan pada job crafting yang dilakukan karyawan. ......This study aims to examine the moderating role of leader autonomy support in the indirect relationship between cognitive flexibility and calling through job crafting. Data were collected through an online survey from employees who have been working at a private company for a minimum of one year. Using a convenience sampling method, data were collected from a total of 140 respondents. Data were analyzed in SPSS using a moderated mediation model (Hayes, 2013). Results indicated that leader autonomy support moderated the indirect association between cognitive flexibility and calling via job crafting. This study illustrates the complex relationship between cognitive flexibility, job crafting, and leader autonomy support as the antecedents of calling by drawing on career construction theory. Companies are expected to put more effort into understanding the role of individual and situational factors in their employees’ journey toward finding a calling. Specifically, leaders’ support for employees’ job crafting should be strengthened to facilitate employees in discerning their work as a calling.