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All Journal Jurnal Ekonomi : Journal of Economic JIK Jurnal Ilmu Komputer AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Manajemen Electronic Journal of Education, Social Economics and Technology Indo-Fintech Intellectuals: Journal of Economics and Business Akurasi
Sinaga, Lazarus
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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PERANAN TEST DALAM PERUSAHAAN PADA PT. UNILEVER TBK Sinaga, Lazarus
Jurnal Ekonomi : Journal of Economic Vol 9, No 1 (2018): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v9i1.2332

Abstract

Abstract The important internal control for company. For manufacturing business, has character enough important, because this function is profit center that produce income for company and watch over alive continuance companies. Part as source divider (resource allocator), divide fund source a decision making process. here a higher will take part in mengabil where does fund source that will be be distributed to parts from the organization. This fund source covers source shaped money, time, labour supplies and reputation. To achieve efficient finance management. necessary menitik weigh against principal aim companies, that is menyejahtera owner companies with stockholder so that when does value company tall, of course owner welfare company even also can well guaranted.   Keywords: part, test, factor and terms. AbstrakPentingnya pengendalian internal bagi perusahaan. Bagi perusahaan manufaktur, siklus penjualan mempunyai peran yang cukup penting, karena fungsi ini merupakan profit center yang menghasilkan pendapatan bagi perusahaan dan menjaga kelangsungan hidup perusahaan. Peranan sebagai pembagi sumber (resource allocator), membagi sumber dana adalah suatu proses pembuatan keputusan. Di sini seorang atasan mengambil peranan dalam mengabil keputusan kemana sumber dana yang akan didistribusikan ke bagian-bagian dari organisasinya. Sumber dana ini meliputi sumber yang berupa uang, waktu, perbekalan tenaga kerja dan reputasi. Untuk mencapai manajemen keuangan yang efisien. Yang perlu dititik beratkan adalah tujuan utama perusahaan, yaitu menyejahterakan pemilik perusahaan serta pemegang saham sehingga apabila nilai perusahaan tinggi, tentunya kesejahteraan pemilik perusahaan pun dapat terjamin. Kata Kunci: peranan, test, faktor dan syarat-syarat 
PENYESUAIAN PERSYARATAN KERJA DENGAN KEMAMPUAN PT. UNILEVER TBK Sinaga, Lazarus
Jurnal Ekonomi : Journal of Economic Vol 9, No 02 (2018): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v9i02.2524

Abstract

Kita hidup tentu saja tidak sendiri, melainkan sebagai makhluk sosial yang setiap saat membutuhkan dan pasti membutuhkan orang lain. Interaksi sosial pun acap kali menjadi hal mutlak yang dilakukan oleh setiap makhluk sosial seperti kita. Penyesuaian merupakan faktor yang penting dalam kehidupan manusia. Sehingga penyesuaian dalam hidup harus dilakukan supaya terjadi keseimbangan dan tidak ada tekanan yang dapat mengganggu suatu dimensi kehidupan. Kemampuan kerja adalah kapasitas individu untuk melaksanakan berbagai tugas dalam pekerjaan tertentu. Dimana kemampuan individu pada hakekatnya tersusun dari dua faktor yaitu : kemampuan intelektual dan kemampuan fisik. Penyesuaian adalah suatu proses. Dan salah satu cirri pokok dari kepribadian yang sehat mentalnya ialah memiliki kemampuan untukmengadakan penyesuaian secaara haemonis, baik terhadap sendiri maupun terhadap lingkungannya.Kata kunci : yang mempengaruhi penyesuaian, bentuk-bentuk penyesuaian, faktor yang mempengaruhi kemampuan
PERANAN E-COMMERCE DALAM UPAYA MENINGKATKAN VOLUME PENJUALAN MESIN CRUSHER MMD MINERAL SIZING PADA PT. SAPARILO CAYDO JAKARTA Sinaga, Lazarus
JIK: Jurnal Ilmu Komputer Vol 2, No 02 (2017): JIK : Jurnal Ilmu Komputer
Publisher : Lembaga Penerbitan Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/komp.v2i02.2195

Abstract

Indonesia is a developing country and will face an era of competition. This causes Indonesia to be involved in the competition. Marketing is a comprehensive system of business activities designed to plan, price, promote and distribute goods that can satisfy the desires of good services to both current and potential customers. Marketing is all business activities related to the flow of goods and services transfers from producer to final consumer. E-commerce is a purchase, sale, marketing of services and goods through electronic or internet systems. E-commerce can involve the exchange of electronic data, electronic funds, as well as electronic inventory systems. Promotional activities carried out by PT Saparilo Caydo more focused on online transaction activities. E-commerce plays a key role in supporting the success of PT Saparilo Caydo in increasing the sales volume of crusher machine. E-commerce is a means of liaison between producers and prospective customers to make transactions easily anytime and anywhere. Keywords: e-commerce, sales volume, pt. saparilo caydo
TEKNIK PERENCANAAN TENAGA KERJAPT. UNILEVER TBK Sinaga, Lazarus
Jurnal Ekonomi : Journal of Economic Vol 10, No 1 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i1.2758

Abstract

AbstractA planning borns not incidentally but there because shaped initiative or initiatives from within and outside organization. Part and human resource management challenge then bloom and more day more increase many, multifarious kind, complex, flexible and important along with more magnitude companies, more the complexer task that must be done. Planning is basement for every organization or company in do every the activity kind. Planning is a process to decide aim that want achieved during specified period during to the fore and step whatever that must be done in the effort reaches aim. Planning and labour construction doesn't quit of function planning. between official and function should not there prebedaan remember function spesification and official spesification must suit so that target company reachable satisfactorily. Part a function determines important not it that function.  Keywords:planning aim, planning function, effective labour feature AbstrakSuatu perencanaan lahir bukanlah secara kebetulan melainkan ada sebab berupa inisiatif atau prakarsa dari dalam dan luar organisasi. Peranan dan tantangan manajemen sumber daya manusia terus berkembang dan semakin hari semakin bertambah banyak, beraneka ragam, rumit, fleksibel dan penting seiring dengan makin besarnya perusahaan, makin rumitnya tugas yang harus dikerjakan.Perencanaan merupakan landasan bagi setiap organisasi atau perusahaan dalam melakukan setiap jenis aktivitasnya. Perencanaan merupakan suatu proses untuk menetapkan tujuan yang ingin dicapai selama periode tertentu dalam waktu kedepan dan langkah apapun yang harus dilakukan dalam upaya meraih tujuan tersebut.Perencanaan dan pembinaan tenaga kerja tidak terlepas dari perencanaan jabatan. Antara pejabat dan jabatan tidak seharusnya ada prebedaan mengingat spesifikasi jabatan dan spesifikasi pejabat harus sepadan agar sasaran perusahaan dapat dicapai dengan memuaskan. Peranan suatu jabatan menentukan penting tidaknya jabatan itu. Kata kunci :tujuan prencanaan, fungsi perencanaan, ciri-ciri tenaga kerja yang efektif
Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan pada Wajib Pajak Orang Pribadi Usahawan Heriansyah, Kurnia; Sinaga, Lazarus; Mukri, Cotoro
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1308

Abstract

This research was conducted to identify and analyze the variables that influence the tax compliance of individual entrepreneurs in reporting their tax obligations. The independent variables studied include tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence. The dependent variable is taxpayer compliance. This study employs a convenient sampling technique to determine the sample. The respondents in this study are individual entrepreneur taxpayers registered in Depok City, totaling 100. This research uses a questionnaire as the research instrument, structured using a Likert scale, and then analyzed using SPSS 26. The questionnaire was distributed online to the respondents and selected according to criteria. The results of the study indicate that tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence have an influence on taxpayer compliance in submitting Annual Tax Returns. It is hoped that the findings of this study can serve as a guideline for the implementation of national taxation related to state revenue from the taxation sector
Pengaruh kualitas pelayanan, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor Oktrivina, Amelia; Sinaga, Lazarus; Hayadi, Antariksa Fikri
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1242

Abstract

This study investigates the impact of service quality, tax sanctions, and taxpayer awareness on motor vehicle taxpayers' compliance. Using a quantitative descriptive approach, a sample of 100 two-wheeled motor vehicle taxpayers from SAMSAT Cinere in 2023 was analyzed using SPSS 26 software. The hypothesis testing results indicate that service quality and taxpayer awareness positively influence compliance, suggesting that taxpayers generally feel more satisfied with the services provided and that increased awareness can motivate them to make timely payments. Conversely, tax sanctions hurt compliance, indicating that the current application of tax sanctions may be ineffective, warranting a reevaluation of the strategies employed. This research provides insights to improve taxpayer compliance.
Struktur modal dan profitabilitas: Peran ESG skor sebagai pemoderasi Sinaga, Lazarus
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1504

Abstract

This study examines the impact of the Debt-to-Equity Ratio (DER) on Return on Assets (ROA), taking into account Environmental, Social, and Governance (ESG) factors as a moderating variable. The study used a sample of 30 multi-sector companies listed on the Indonesia Stock Exchange for the period from 2020 to 2023, purposively selected based on the availability of sustainability reports. Moderated Regression Analysis (MRA) was used for data analysis using JAMOVI 2.6 software. The study's findings revealed that DER had a negative and significant effect on ROA, indicating that increased leverage negatively impacts corporate profitability. An interesting finding is the role of ESG as a negative moderator, significantly weakening the negative relationship between DER and ROA. Hence, implementing ESG practices can mitigate the negative impact of debt use on corporate financial performance. Public interest statements This study makes a significant contribution to the corporate finance literature by demonstrating that a commitment to ESG not only benefits sustainability but also serves as a financial risk mitigation mechanism. These findings have practical implications for corporate management in formulating capital structure policies that take into account sustainability.
Struktur modal dan profitabilitas: Peran ESG skor sebagai pemoderasi Sinaga, Lazarus
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1504

Abstract

This study examines the impact of the Debt-to-Equity Ratio (DER) on Return on Assets (ROA), taking into account Environmental, Social, and Governance (ESG) factors as a moderating variable. The study used a sample of 30 multi-sector companies listed on the Indonesia Stock Exchange for the period from 2020 to 2023, purposively selected based on the availability of sustainability reports. Moderated Regression Analysis (MRA) was used for data analysis using JAMOVI 2.6 software. The study's findings revealed that DER had a negative and significant effect on ROA, indicating that increased leverage negatively impacts corporate profitability. An interesting finding is the role of ESG as a negative moderator, significantly weakening the negative relationship between DER and ROA. Hence, implementing ESG practices can mitigate the negative impact of debt use on corporate financial performance. Public interest statements This study makes a significant contribution to the corporate finance literature by demonstrating that a commitment to ESG not only benefits sustainability but also serves as a financial risk mitigation mechanism. These findings have practical implications for corporate management in formulating capital structure policies that take into account sustainability.
Determinants of Tax Efficiency in the Basic and Chemical Industry: The Moderating Role of Liquidity Heriansyah, Kurnia; Sinaga, Lazarus; Mukri, Cotoro
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1020

Abstract

This study explores tax efficiency practices in Indonesia’s basic and chemical industry sectors during the economic uncertainty of the COVID-19 pandemic. It examines the influence of profitability, capital structure, capital intensity, and audit committee on tax efficiency, with liquidity as a moderating variable. Employing a quantitative causal associative approach and Structural Equation Modeling Partial Least Squares (SEM-PLS) using SmartPLS 3.3.2, the research analyzes 9 IDX-listed companies from 2019 to 2023. The results show that capital intensity and audit committee positively affect tax efficiency, while profitability and capital structure have no significant impact. Liquidity does not directly influence tax efficiency but strengthens the relationship between capital structure and capital intensity with tax efficiency. However, liquidity does not moderate the effects of profitability and audit committee. The findings indicate that in capital-intensive industries, tax efficiency is more influenced by asset utilization and governance mechanisms rather than profitability or leverage. The study emphasizes the importance of firm-specific characteristics in tax planning, especially during macroeconomic volatility. It contributes to the discourse on ethical and sustainable tax management by offering insights for policymakers and corporate financial managers on the role of liquidity and internal governance in shaping tax behavior
Co-Authors Cotoro Mukri Hayadi, Antariksa Fikri Heriansyah, Kurnia Oktrivina, Amelia