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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Balance : Jurnal Akuntansi dan Manajemen Jurnal Peradaban Masyarakat (JPM) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Journal of Accounting, Management, Economics, and Business Jurnal Penelitian Pendidikan Indonesia Prosiding Seminar Nasional Unimus Jurnal Akuntansi Nommensen Economic and Business Horizon
Desy Astrid Anindya
Universitas Medan Area
Agriculture, Biological Sciences & Forestry 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 Mathematics Nursing Public Health Social Sciences Other

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THE EFFECT OF INVENTORY INTENSITY AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE IN COMPANIES MINING SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2023 Crismes Ulina Ritonga; Desy Astrid Anindya; Ikbar Pratama
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.729

Abstract

This study was conducted to determine the effect of Inventory Intensity and Real Earnings Management on Tax Avoidance in Mining Sector Companies on the Indonesia Stock Exchange in 2020-2023. Based on the predetermined research hypothesis, it is known that inventory intensity and real earnings management have an effect on tax avoidance. The type of quantitative research with a causal associative approach. The population is 42 mining sector companies with a purposive sampling technique of 27 companies over a period of 5 years with a total of 108 data. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially inventory intensity has a positive and significant effect on tax avoidance, but real earnings management does not affect tax avoidance. Simultaneously, inventory intensity and real earnings management have a significant effect on tax avoidance.
Influence factors in increasing brand loyalty through customer engagement on MPV cars Lestari, Indawati; Anindya, Desy Astrid; Aramita, Finta
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (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: 10.29210/020243281

Abstract

Customer engagement can be formed with supportive social media marketing and brand experience. But in this case, the company has not fully created the experience and social media consumers need. The company’s strategy to increase car sales certainly needs to be promoted. This study aims to determine and analyze the influence of social media marketing and brand experience on brand loyalty through customer engagement on MPV product users in Medan City. The population in this study amounted to 62,296 people. Sampling using purposive sampling with sample criteria, namely consumers who use cars with the Toyota brand and have used more than 3 (three) years. The sample calculation used the slovin formula with a total of 397 respondents. The research data used primary data and secondary data. The data analysis carried out is path analysis. The results of sub 1 analysis show that social media marketing and brand experience positively and significantly affect customer engagement. The results of sub 2 analysis show that social media marketing and brand experience positively and significantly affect brand loyalty through customer engagement. When social media marketing and brand experience increase, customer engagement will also increase, so that brand loyalty increases.
The role of social media marketing and brand experience in increasing brand loyalty through customer engagement for mpv car users in Medan Lestari, Indawati; Anindya, Desy Astrid; Aramita, Finta
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: 10.29210/020244322

Abstract

In the rapidly evolving automotive market of Medan City, social media marketing and brand experience have emerged as crucial factors in fostering brand loyalty among MPV car users by enhancing customer engagement. The purpose of this study is to find out and analyze the influence of social media marketing and brand experience on brand loyalty through customer engagement in MPV product users in Medan City. The sample was drawn using purposive sampling with sample criteria, namely consumers who use cars with the Toyota brand and have used them for more than 3 (three) years. The sample calculation used the slovin formula with a total of 397 respondents. The research data used primary data and secondary data. The data analysis carried out is path analysis. The results of sub-1 analysis show that social media marketing and brand experience have a positive and significant effect on customer engagement. The results of sub-2 analysis show that social media marketing and brand experience have a positive and significant effect on brand loyalty through customer engagement.
Pengaruh Produk Domestik Bruto dan Return on Investment Harga Saham pada Sektor Food and Beverage yang terdaftar pada BEI 2019-2022 Nababan, Fitrika; Anindya, Desy Astrid; Dalimunthe, Hasbiana
Jurnal Akuntansi Nommensen Vol. 3 No. 2 (2024): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v3i2.2582

Abstract

Adapun penelitian dilakukan dengan tujuan untuk mengetahui pengaruh dari Produk Domestik Bruto dan Return on Invesment terhadap Harga Saham pada sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Jenis penelitian yang digunakan pada penelitian ini adalah dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan menggunakan metode dokumentasi yang diperoleh melalui laman situs www.idx.co.id. Jumlah populasi dalam penelitian ini sebanyak 45 perusahaan. Pemilihan sampel dilakuan dengan menggunakan Teknik non-probability dengan metode purposive sampling, sehingga diperoleh 10 perusahaan food and beverage yang terdaftar di BEI 2019-2022 yang memenuhi kriteria dan dijadikan sebagai sampel penelitian dengan total data observasi berjumlah 40. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda, menggunakan IBM SPSS 26. Berdasarkan hasil uji t produk domestik bruto berpengaruh negatif dan signifikan terhadap Harga Saham pada perusahaan food and beverage dan return on invesment berpengaruh positif dan signifikan terhadap Harga Saham pada perusahaan food and beverage.
Co-Authors Abdul Azis Aditya Amanda Pane Agnes Ivanka Amelia Livia Liansari Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Chris Belinda Zega Citra Sukmadilaga Crismes Ulina Ritonga Devi Ayu Putri Dewi, Ananda Fitriani Dhian Rosalina, Dhian Dinda Talya Sari Fadillah, Tri Dessy Fauziah Rahman Finta Aramita Habibie, Muhammad Hasbiana Dalimunthe Indawati Lestari Indi Fadliah Iqbal Iqbal Isnaniah Laili Isnaniah Laili KS Jeniffer Lourent Jenisa Satya Lestari Simbolon, Mega Linda Lores Lusiana Panjaitan Michael Oktorenos Pakpahan Muhammad Habibie Munawaroh, Wilda Sri Nababan, Fitrika Nadya Sanchristallove Lubis Nasution, Sri Wanti natasha, Syarifah fadillah Nazli, Putri Ndraha, Irene Natalia Noel Multi Kristian Ujung Nurhusna, Salsa Panggabean, Amanda PARDEDE, Mazmur Permai, Putri Indah Pratama, Ikbar Pratami, Arifa Retnawati Siregar Riadi Riadi Riadi Riadi, Riadi Risal, Taufiq Satria, Dy Ilham Sembiring, Erika Apulina Sembiring, Rizky Simatupang, Jumeida Sirait, Riris Marito Siregar, Retnawati Siti Aisyah Sugesti, Leli Thezar Fiqih Hidayat Hasibuan Wardhani, Irine Ika Warsani Purnama Sari Warsani Purnamasari Widayanti, Asti Winarningsih, Srihadi Zarkasyi, Wahyudin