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All Journal Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Journal of Humanities and Social Studies ESENSI: Jurnal Manajemen Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Cahaya Mandalika Asian Journal of Management Analytics (JUMPER) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Manajemen Bisnis Sinergi : Jurnal Ilmiah Multidisiplin Journal of Management
Harahap, Subur
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Physics Social Sciences

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The Impact Of Tax Aviodance On The Value Of A Company Harahap, Subur
Journal of Management Vol. 3 No. 1 (2024): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

One of a company's objectives is to maximize the value of its shares by raising their price. This research looks at how leverage, financial performance, and tax evasion affect company value in manufacturing businesses listed on the Indonesia Stock Exchange from 2021 to 2023. In this study, purposive sampling was utilized. The requirements were satisfied by a total of 218 firms as observation units. Multiple linear regression analysis is used. The study's findings demonstrate that financial success has an impact on firm value. Meanwhile, tax evasion and leverage do not influence the firm value
Analysis of the Effect of Capital Structure and Profitability on Firm Value in Manufacturing Companies Nuru, Ferdinant; Harahap, Subur; Barlian, Noer Aisyah; Kamar, Karnawi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4120

Abstract

In recent years, the dynamics of corporate finance have been significantly shaped by global economic volatility, technological advancements, and increasing financial market integration, especially in emerging economies. Manufacturing companies, being capital-intensive, are particularly sensitive to changes in capital structure and profitability, which serve as critical factors influencing firm value. This study investigates how capital structure and profitability affect the valuation of manufacturing firms listed on the Indonesia Stock Exchange. Employing a quantitative research design, panel data regression was applied to a purposive sample of 45 companies over the 2018–2022 period. Both fixed and random effects models were evaluated, with the Hausman test guiding model selection. Findings indicate that profitability has a robust positive impact on firm value, supporting signaling theory by demonstrating that higher profits communicate strong operational performance to investors. Conversely, higher leverage, as measured by capital structure, negatively impacts firm value, reflecting investor concerns over increased financial risk. The results suggest that firms can enhance market valuation by improving profitability, while careful management of debt levels is essential to avoid value erosion. These insights offer actionable recommendations for managers in emerging markets to optimize financial strategies and strengthen investor confidence.
The Effect of Professional Ethics in Tax Decision-Making by Accountants in Multinational Companies Khoiriawati, Novi; Heru; Muhsin; Harahap, Subur; Rely, Gilbert
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4251

Abstract

Professional ethics are a fundamental aspect of tax accounting practice, especially for multinational companies that face the complexity of cross-border regulations as well as pressure on business interests. This study aims to analyze the influence of professional ethics on tax decision-making by accountants, taking into account tax compliance intentions as a mediating variable and management pressure as a moderation variable. The study used a quantitative approach through a survey of 236 accountants working in multinational companies in Indonesia. Data were collected using a structured questionnaire and analyzed using the SEM-PLS method. The results of the study show that professional ethics have a significant positive effect on the quality of tax decisions, both directly and through the mediating role of tax compliance intentions. However, management pressure weakens the relationship, which suggests an ethical dilemma for accountants when dealing with the company's profit orientation. These findings underscore the importance of implementing ethics training, strengthening corporate governance, and internal control policies that drive tax compliance. Theoretically, the study expands the literature on the relationship between professional ethics and tax behavior in a multinational context, while practically providing recommendations for companies and regulators to balance business interests with compliance with tax law.
Peran Mahasiswa Hukum Dalam Pemberantasan Korupsi Di Indonesia Melalui Penguatan Pendidikan Hukum, Kesadaran Kritis, Dan Budaya Integritas Bartha A., Dicky; Harahap, Subur; Tumangger, Aiso Ise; Wulandari, Dini; Armawan, Iwan
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

Corruption in Indonesia has become an extraordinary crime, with systemic impacts that undermine the legal order and damage the ideals of national development. This article reflects on the urgency of the role of law students as intellectual vanguards in breaking the chain of corruption, which can fundamentally be achieved through the internalization of preventive values within legal education. By examining both the formal legal aspects and philosophical foundations, this study emphasizes that law students carry a moral mandate as guardians of justice, agents of change, social control, and future law enforcers with integrity. Ultimately, strengthening the anti-corruption curriculum and fostering a culture of integrity based on honesty will serve as the foundational pillars for realizing sustainable anti-corruption efforts for a more dignified future. Keywords: Corruption, Extraordinary Crime, Law Students, Integrity, Preventive Approach. Abstrak   Korupsi di Indonesia telah menjadi kejahatan yang luar biasa, berdampak sistemik dan merusak tatanan hukum dan menciderai cita-cita pembangunan nasional. Artikel ini merupakan refleksi tentang urgensi peran mahasiswa hukum sebagai garda intelektual dalam memutus rantai korupsi yang sejatinya dapat dilakukan melalui pendekatan internalisasi nilai-nilai preventif di ruang pendidikan hukum. Dengan telaahan atas aspek legal formal serta pondasi filosifis, penelitian ini mempertegas bahwa mahasiswa hukum mengemban amanat moral sebagai pengawal keadilan, agen perubahan, kontrol sosial, dan calon penegak hukum yang berintegritas. Pada akhirnya, penguatan kurikulum pendidikan antikorupsi dan budaya integritas yang berpijak pada budaya jujur, akan menjadi pondasi utama dalam mewujudkan ikhtiar pemberantasan korupsi yang berkelanjutan demi masa depan yang lebih bermartabat.   Kata kunci: Korupsi, Kejahatan luar biasa (extraordinary crime), Mahasiswa hukum, Integritas, Pendekatan Preventif (preventive approach).
Regulatory and Sustainability Perspectives in Pension Fund Management: A Comparative Analysis Eliza, Eliza; Rerung, Ahadi; Harahap, Subur; Devitra, Joni; Irawati, Dwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4166

Abstract

Pension fund management in Southeast Asia faces challenges due to aging populations, economic volatility, and varying regulatory frameworks. This study investigates pension fund management practices in Singapore, Indonesia, Malaysia, Thailand, and the Philippines to identify factors influencing their sustainability. The objective is to compare regulatory frameworks, investment strategies, and demographic challenges to provide insights for policy reforms. Using a qualitative comparative analysis, the study examines data from government reports, academic articles, and industry publications. The findings reveal that Singapore’s strong regulatory system and diversified investments ensure high sustainability, while Indonesia struggles with limited regulations, low coverage (only 16.5% of workers), and conservative investment approaches. Malaysia, Thailand, and the Philippines face similar issues, with moderate sustainability due to weak oversight and reliance on low-yield assets. Demographic pressures, such as increasing dependency ratios, further strain these systems. The study concludes that tailored reforms, including expanding coverage to informal sectors and diversifying investments into assets like infrastructure, are essential to enhance pension system sustainability across Southeast Asia. These insights contribute to understanding regional pension management and offer practical recommendations for policymakers to secure long-term financial stability for retirees.
ANTARA PAJAK DAN HARGA TIKET : TANTANGAN FISKAL MASKAPAI INDONESIA DI TENGAH GEMPURAN MASKAPAI REGIONAL ASEAN Harahap, Subur; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2098

Abstract

Indonesia’s aviation industry plays a crucial role in national connectivity but faces significant challenges from regional competitors offering lower ticket prices. Domestic airlines bear heavier fiscal burdens, including aviation fuel taxes, VAT on tickets, and non-tax state revenues, which increase operational costs and reduce competitiveness. Using a comparative qualitative approach, this paper examines Indonesia’s fiscal policies against those of neighboring countries such as Singapore and Malaysia. Findings show that higher taxation weakens domestic airlines’ market position, while regional carriers benefit from lighter fiscal regimes and subsidies. Policy recommendations include reducing aviation fuel taxes, providing VAT incentives, and subsidizing airport infrastructure to strengthen the competitiveness of Indonesian airlines.
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Hutabarat, Metyria Imelda; Harahap, Subur; Wulandari, Ika; Ervina, Nelly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
Co-Authors AA Sudharmawan, AA Adrie Oktavio Ali, Makhrus Armawan, Iwan Bakri Bakri Bartha A., Dicky Batjo, Sitti Nurjana Degdo Suprayitno Dini Wulandari Dwi Irawati EFENDI Eliza Eliza Ferdinant Nuru Gunawan, Sahrul HERU Hutabarat, Metyria Imelda Ika Wulandari Joni Devitra, Joni Karnawi Kamar, Karnawi Khoiriawati, Novi Lucky, Muhammad M. Amin Mardhotillah, Bunga Melinda Melinda Muhamad Risal Tawil Muhsin Nainggolan, Elisabeth Nelly Ervina Noer Aisyah Barlian, Noer Aisyah Pilipus Ramandei Purnomo, Harries Putri Mutira Raden Mohamad Herdian Bhakti Redjeki, Finny Rely, Gilbert Rerung, Ahadi Riyan Hidayat Safar, Muh Santosa, Tomi Apra Sinaga, Hommy Dorthy Ellyany Siska, Emi Yulia Sucipto, Bambang Sukini, Sukini Syavardie, Yimmi Tumangger, Aiso Ise Wahjono, Dani Siswardhani Wibowo, Edi Wahyu Widada, Dharma Widodo, Hadi Yatimin Yatimin