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All Journal Dinamika Akuntansi Keuangan dan Perbankan Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bisnis dan Akuntansi JEMMA | Journal of Economic, Management and Accounting Jurnal Mantik JURNAL MANAJEMEN Gema Wiralodra Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Bisnis Krisnadwipayana Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Akuntansi Trisakti Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Artificial Intelligence and Digital Business Transformasi: Journal of Economics and Business Management Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Ekalaya : Jurnal Ekonomi Akuntansi Jurmas Azam Insan Cendikia Jurnal RAK (Riset Akuntansi Keuangan) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana
Valentine Siagian
Universitas Advent Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH CAPITAL INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE DIMODERASI OLEH PROFITABILITAS PADA SEKTOR CONSUMER CYCLICALS DI BEI TAHUN 2020-2022 Yonathan Tri Anugrah; Valentine Siagian
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i2.2986

Abstract

The test conducted in this study aims to determine whether there is an effect of capital intensity and sales growth on tax avoidance moderated by profitablity with quantitative methods. The data source used in this study uses secondary data sources, namely financial reports from companies with the consumer cyclical sector on the Indonesia Stock Exchange in 2020-2022, the observation sample in this study was drawn using a purposive sampling method totaling 130 observation samples. The results of testing companies in the consumer cyclicals sector in 2020-2022 found that capital intensity has no effect on tax avoidance with a result of 0.201, sales growth also has no effect on tax avoidance where the result is 0.130, while profitability affects tax avoidance with a result of 0.000, profitability as a moderator is unable to strengthen the effect of capital intensity on tax avoidance with a result of 0.649 and profitability as a moderator is not able to also strengthen the effect of sales growth on tax avoidance where the test result is 0.450.
SEMINAR PERENCANAAN KEUANGAN KELUARGA UNTUK MEMAHAMI KONSEP 50-30-20 PADA IBU-IBU BWA BANDUNG RAYA Valentine Siagian; Andrew Fernando Pakpahan; Judith Tagal Gallena Sinaga
Azam Insan Cendikia Vol. 4 No. 1 (2025): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v4i1.165

Abstract

Perencanaan keuangan keluarga merupakan aspek krusial dalam menciptakan kestabilan finansial dan kesejahteraan ekonomi jangka panjang. Namun, masih banyak keluarga, khususnya ibu-ibu rumah tangga, yang belum memahami prinsip dasar pengelolaan keuangan yang efektif. Salah satu konsep yang dapat diterapkan adalah metode 50-30-20, yaitu 50% pendapatan untuk kebutuhan pokok, 30% untuk keinginan, dan 20% untuk tabungan serta investasi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman ibu-ibu BWA Bandung Raya mengenai pentingnya perencanaan keuangan yang baik dengan penerapan konsep tersebut. Metode yang digunakan adalah seminar interaktif yang mencakup pemaparan materi, diskusi kelompok, simulasi keuangan, dan studi kasus yang relevan dengan kondisi ekonomi rumah tangga peserta. Hasil kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pentingnya menyisihkan 20% penghasilan untuk tabungan sejak awal, bukan sekadar mengalokasikan sisa uang belanja. Selain itu, peserta juga lebih sadar akan pentingnya pengelolaan keuangan yang disiplin guna mencapai kestabilan finansial keluarga. Diharapkan, dengan adanya edukasi ini, ibu-ibu dapat menerapkan konsep 50-30-20 secara konsisten dan berperan lebih aktif dalam mengelola keuangan keluarga untuk mencapai kesejahteraan yang lebih baik.
Green Innovation, Sustainability Growth Rate, and Firm Performance Evidence from Indonesia Harlyn Siagian; Valentine Siagian
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3356

Abstract

The growing emphasis on environmental sustainability has prompted firms to adopt green innovation and sustainable growth strategies to enhance performance while addressing ecological concerns. This study investigates the impact of green innovation and sustainability growth rate on firm performance among Indonesian companies. Utilizing regression analysis with panel data from 2013 to 2022, sourced from the Bloomberg database, the research examines key performance metrics: return on assets, return on equity, and net profit margin. The findings indicate that green innovation negatively affects short-term financial performance, particularly return on assets and net profit margin, likely due to high initial costs of technology adoption and compliance. Conversely, the sustainability growth rate exhibits a strong positive correlation with all performance metrics, highlighting its role in enhancing profitability and operational efficiency. These results suggest that while green innovation may pose short-term financial challenges, prioritizing sustainable growth can yield significant long-term benefits. The study underscores the need for strategic implementation of green practices and supportive policies to balance environmental goals with financial viability, offering insights for policymakers and business leaders aiming to foster sustainable development in Indonesia’s industrial sector.
The effect of firm size and gender diversity on tax avoidance: case study on health companies listed on BEI in 2018-2022 Devi Leony Caroline Sitohang; Valentine Siagian
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.580

Abstract

Abstract Tax avoidance is an effort by companies to avoid taxes by not violating applicable laws. This study aims to determine the effect of firm size and gender diversity on tax avoidance. Purposive sampling is a data collection technique used in this study and the method used is a quantitative method. The data used in this study is secondary data derved from IDX The population selected and meeting the criteria for the study was composed of 13 companies. The data analysis used was multiple linear regression using SPSS 25. The results of the test stated that firm size negatively affects tux avoidance, and GD1 and GD2 negatively affects tax avoidance. Keywords: Firm Size, Gender Diversity and Tax Avoidance Abstrak Tax Avoidance atau penghindaran pajak merupakan upaya perusahaan dalam mengindari pajak namun dengan tidak melanggar undang-undang yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh Firm Size dan Gender Diversity terhadap penghindaran pajak. Purposive Sampling merupakan teknik pengumpulan data yang digunakan dalam penelitian ini dan metode yang digunakan adalah metode kuantitatif Data yang digunakan dalam penelitian ini merupakan data sekunder yang berasal dan IDX. Populasi yang dipilih dan yang memenuhi kriteria untuk penelitian ini adalah 13 perusahaan. Analisis data yang digunakan adalah regresi linear berganda dengan menggunakan SPSS 25. Hasil dari pengujian tersebut menyatakan baliwa Firm Size berpengaruh negatif terhadap Tax Avoidance dan GD1 dan GD2 berpengaruh negatif terhadap Tax Avoidance. Keywords: Firm Size (Ukuran Perusahaan) Gender Diversity dan Tax Avoidance ( Penghindaran Pajak)
Co-Authors Abigail Dwi Pangestu Setiadi Abigail Dwi Pangestu Setiadi Actley, Rizkie Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Ariel, Bobie Manfred Alfaro Dick Bradley Arnold Setiawan Manulang Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Debora Hutapea Desi Cindy Preniaty Limbong Devi Leony Caroline Sitohang Elizabeth Sihombing Endru Douglas Simalango Eugine Erika Natasya Feri Zio Bernando Sianturi Francis Hutabarat Gabriella Ginting Harlyn L. Siagian Harman Malau Heddry Purba Hilery Br Ginting, Jesicha Hisar Pangaribuan Hubert Sinaga, Darren Albertyan Ivada Zanetha Darmaputri James Sylvanus Uly Reke Jhon Rinendy Joice Idarumata Aritonang Judith Tagal G. Sinaga Judith Tagal Gallena Sinaga Lenita Waty Lewis, Isac Mangowal, Kairin Carol Manik, Sheren Mey Line Br Manurung, Roberto Mayang Sari Saragi Meidy Lieke Karundeng Michael K T Marbun Mila Susanti Naccir Sidabutar Napitupulu, Tri Yohana Nensy Dwi Putri Sinaga Parsaoran, Yehezkiel Paulson Rampen, Daniella Anggraini La Vecchia Regita Natasya Subekti Reswan Christian Simbolon Ria Chaniago Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Roberto Manurung Rolyana Ferinia Pintauli Rona Chyta Silalahi Ronald Saragih Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Saragih, Ronald Sarah Meilin Ginting Sheren Mey Line Br Manik Sihombing, Novi Yosefina Silitonga, Eunike Riahna Sinaga, Judith Tagal G. Sinaga, Nensy Dwi Putri Sindy Natasya Tarigan Sipayung, Chiara Subekti, Regita Natasya Tampubolon, Jhon Dogor Timothy Alfris Taebenu Yang-Shin Chen Yewi, Winston Oliver Yonatan Alfino Yonathan Tri Anugrah Yosie William Iroth