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All Journal JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Journal of Humanities and Social Studies International Journal of Communication and Society Community Engagement and Emergence Journal (CEEJ) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Penelitian Pendidikan Indonesia
Toni, Nagian
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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The Influence of Transfer Pricing, Corporate Governance, CSR, and Earnings Management on Tax Aggressiveness Robin, Robin; Toni, Nagian; Noviyanti Simorangkir, Enda
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.321 KB) | DOI: 10.7777/jiemar.v2i5.222

Abstract

This study aims to test and analyze tax aggressiveness in various industrial sector Indonesia Stock Exchange manufacturing companies (IDX). The variables tested include Transfer Pricing, Corporate Governance, Corporate Social Responsibility, Earnings Management and Tax Aggressiveness. This research involves various industrial sector Indonesia Stock Exchange manufacturing companies (IDX) in 2017-2019. Sample selection was done by using the purposive sampling method. The data used is external data, which is obtained by accessing IDX website. The data analysis process is carried out by calculating the PLS Algorithm using SmartPLS and then testing the hypothesis. The results show that Corporate Governance and Earnings Management have effect with positive relation direction on Tax Aggressiveness, Transfer Pricing and Corporate Social Responsibility have no effect on Tax Aggressiveness, Transfer Pricing has an effect with positive relation direction to Earnings Management, Corporate Governance and Corporate Social Responsibility have no effect on Earnings Management.
Role of Digital Marketing and Digital Transformation in the SME’s Financial Performance Toni, Nagian; Goh, Thomas Sumarsan; Nyoto, Nyoto; Hong, Rita
Jurnal Manajemen Industri dan Logistik Vol 8, No 1 (2024): May 2024
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v8i1.1348

Abstract

The aim of this research is to analyze the relationship between digital marketing and financial performance, analyze the relationship between digital transformation and financial performance and analyze the relationship between digital transformation and digital marketing. This research method is quantitative through surveys, the research population is SMEs owners in Indonesia. The results of data analysis show that digital marketing has a positive and significant relationship to financial performance, digital transformation has a positive and significant relationship to financial performance, digital transformation has a positive and significant relationship to digital marketing. The results of the mediation effect test on the influence of digital marketing on financial performance through digital transformation mediation can be concluded that digital transformation is full mediation on the influence of digital marketing on financial performance.
Factors Affect Tourism Stock Price in Indonesia Goh, Thomas Sumarsan; Henry, Henry; Toni, Nagian; Erika, Erika; Liem, Gai Sin
International Journal of Communication and Society Vol 4, No 1 (2022): June 2022
Publisher : Association for Scientific Computing Electrical and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/ijcs.v4i1.507

Abstract

The study aims to examine which factors affect the tourism stock price more. The study uses weekly exchange rate and tourism stock prices; the inflation, interest rate, and the number of tourism use monthly data. Using descriptive statistics, correlation matrix, augmented Dickey Fuller's unit root test, VAR, the Granger causality test, and Impulse Response. The results show that all the variables in our observations have no causal relationship. Interest rates do not have a causal relationship with exchange rates, inflation, number of tourists, and tourism stock prices. The VAR models show interest rate has a negative impact on tourism stock price, exchange rate, and the number of tourists positively impacting tourism stock price. Inflation has no impact on tourism stock price. A decrease in interest rates will encourage investment to develop a business. A decrease in the IDR exchange rate against the USD will lower the product's price, so foreign tourists will feel that Indonesian goods are getting cheaper; thus, they will spend more and increase the tourism company's share price. Regulators can use the research results by lowering and maintaining the stability of interest rates, exchange rates, inflation, and increasing the number of tourists to Indonesia. 
Role of Digital Marketing and Digital Transformation in the SME's Financial Performance Toni, Nagian; Goh, Thomas Sumarsan; Nyoto, Nyoto; Hong, Rita
Jurnal Manajemen Industri dan Logistik Vol. 8 No. 1 (2024): May 2024
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v8i1.1348

Abstract

The aim of this research is to analyze the relationship between digital marketing and financial performance, analyze the relationship between digital transformation and financial performance and analyze the relationship between digital transformation and digital marketing. This research method is quantitative through surveys, the research population is SMEs owners in Indonesia. The results of data analysis show that digital marketing has a positive and significant relationship to financial performance, digital transformation has a positive and significant relationship to financial performance, digital transformation has a positive and significant relationship to digital marketing. The results of the mediation effect test on the influence of digital marketing on financial performance through digital transformation mediation can be concluded that digital transformation is full mediation on the influence of digital marketing on financial performance.
The Role of Digital Leadership and Employee Empowerment on Employees Performance in the Manufacturing Industry in the Era of Society and Industry Revolution 5.0 Theng, Bestadrian Prawiro; Calen, Calen; Toni, Nagian
Jurnal Manajemen Industri dan Logistik Vol. 8 No. 2 (2024): November 2024
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v8i2.1501

Abstract

This research aims to analyze the relationship between digital leadership on employees' performance, digital leadership on organizational commitment, organizational commitment and employees' performance. Research respondents are 456 employees who work in the manufacturing industry The criteria for respondents are permanent employees, at least have worked for at least 5 years. This study is quantitative research using the Structural Equation Model (SEM) partial Least Square method, with data processing and analysis using SPSS 26 and SmartPLS 3.0 software. The majority of hypotheses developed in this research have been successfully proven, where digital leadership and employee empowerment have a direct influence on employee performance which is mediated by organizational commitment. between digital leadership and employee empowerment, organizational commitment and employee performance in the era of society 5.0.
Analysis of factors affecting employee performance Edward, Yusuf Ronny; Toni, Nagian; Alimin, Erina
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243255

Abstract

A company's human resources are a significant asset for business growth. Performance of working employees determines how far a company advances. This study aims to examine the variables that affect employees' productivity at PT Z. This study uses a quantitative, SEM-PLS methodology. A questionnaire with a 1–5 rating scale was given to 56 randomly selected respondents, who provided the data. The software SmartPLS is then used to examine the data that has been gathered. The study's latent variables included employee performance, job happiness, work culture, and work experience. The findings demonstrated that the composite reliability and AVE values were both greater than 0.5 and 0.7, respectively. Everything created for the model, it can be said, has strong discriminant validity. Each item's loading factor value is more than 0.7, indicating that all the variables are legitimate. The job satisfaction variable in the hypothesis test had no impact on worker performance. Employee performance, meanwhile, is influenced by workplace culture and experience.
Had An Effect Of Debt Equity Ratio, Return On Assets, Firm Size, Earnings Per Share, Cash Position And Total Asset Turnover on Dividend Payout Ratio in Manufacturing Companies Harahap, Qori Nurul Hasanah; Toni, Nagian; Simorangkir, Enda Noviyanti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 2 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.8248

Abstract

The purpose of this study is to examine the effect of DER, ROA, Firm Size, EPS, Cash Position and Total Asset Turnover using the t test and F test. This research uses descriptive quantitative. The number of manufacturing companies used as a population is 169 companies selected based on purposive sampling obtained a sample of 54 companies. The data analysis technique used is multiple linear regression analysis. The results of data analysis show that partially only DER has a significant negative impact on DPR. Simultaneously, six independent variables have a significant impact on DPR. The coefficient of determination test results show the Adjusted R Square number 0.108, which means that 10.8% of the variation of DPR of manufacturing companies can be explained by the independent variables used, the remaining 89.2% is caused by other factors such as Growth Opportunity, Ownership, Current Ratio and others.
Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Perusahaan Food And Beverage Terdaftar Di Bursa Efek Indonesia Periode 2022 - 2024 Kristanto, Harry; Rusida S, Merry; Sitanggang, Tina Novianti; Toni, Nagian; Lie, Darwin; Hayati, Keumala
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9392

Abstract

Bursa Efek Indonesia menekankan pentingnya transparansi dan kepatuhan pajak dari setiap perusahaan yang terdaftar. Di tengah tekanan efisiensi operasional, sebagian perusahaan pada sektor makanan dan minuman berupaya mengelola beban pajaknya melalui strategi penghindaran pajak (tax avoidance). Namun demikian, tidak semua perusahaan terindikasi menerapkan praktik ini, karena banyak di antaranya tetap menjaga kepatuhan perpajakan guna mempertahankan reputasi dan kepercayaan dari para investor. Perusahaan dengan skala kecil, kondisi keuangan yang kurang menguntungkan, atau tingkat likuiditas rendah umumnya tidak terdorong atau tidak memiliki kapasitas untuk melakukan penghindaran pajak. Penelitian ini mengambil populasi dari seluruh perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024, berjumlah 50 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yaitu metode yang didasarkan pada kriteria-kriteria tertentu yang telah ditentukan sebelumnya. Temuan dari penelitian ini menunjukkan bahwa secara parsial, profitabilitas memiliki pengaruh yang signifikan terhadap praktik tax avoidance. Artinya, semakin tinggi tingkat keuntungan perusahaan, semakin besar kecenderungan perusahaan tersebut untuk menghindari pajak. Sebaliknya, ukuran perusahaan berpengaruh negatif secara signifikan terhadap tax avoidance, yang berarti perusahaan dengan skala besar cenderung lebih taat pajak dan menghindari praktik penghindaran pajak. Variabel likuiditas tidak menunjukkan pengaruh signifikan, yang menandakan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek tidak secara langsung memengaruhi keputusan untuk melakukan penghindaran pajak. Sementara itu, pertumbuhan penjualan memiliki pengaruh positif yang signifikan, mengindikasikan bahwa peningkatan penjualan dapat mendorong perusahaan untuk mencari cara dalam mengurangi beban pajak. Secara simultan, keempat variabel profitabilitas, ukuran perusahaan, likuiditas, dan pertumbuhan penjualan terbukti memiliki pengaruh yang signifikan terhadap tax avoidance, yang menegaskan bahwa kombinasi faktor-faktor ini berperan penting dalam strategi pengelolaan pajak perusahaan.
Co-Authors Alimin, Erina Calen, Calen Darwin Lie Edward, Yusuf Ronny Enda Noviyanti Simorangkir Erika Erika Goh, Thomas Sumarsan Harahap, Qori Nurul Hasanah Henry, Henry Hong, Rita Keumala Hayati Kristanto, Harry Liem, Gai Sin Nyoto Nyoto, Nyoto Robin Robin, Robin Rusida S, Merry Sitanggang, Tina Novianti Theng, Bestadrian Prawiro