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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Akuntansi dan Pajak WIDYAKALA JOURNAL The Indonesian Journal of Public Administration (IJPA) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) IJBE (Integrated Journal of Business and Economics) JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Primanomics : Jurnal Ekonomi & Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Ultima Management : Jurnal Ilmu Manajemen MEDIA STUDI EKONOMI JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Entrepreneurship & Business International Journal on Social Science, Economics and Art Berdikari : Jurnal Ekonomi dan Statistik Indonesia juremi: jurnal riset ekonomi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Bisnis dan Kewirausahaan Berdikari : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Joong-Ki PANDAWA : Jurnal Pengabdian kepada Masyarakat RUBINSTEIN Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Reflektif: Jurnal Pendidikan dan Kebudayaan Journal of Community Dedication IJEMA
Sihar Tambun
Universitas 17 Agustus 1945 Jakarta
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The Effect of Tax Planning, Earning Volatility, and Financial Statement Integrity on Firm Value with Financial Stability as a Moderator in Southeast Asia Anis Masluhah; Tambun, Sihar
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8758

Abstract

This study tests the effects of tax planning, earnings volatility, and financial statement integrity on firm value, with financial stability as a moderator, among Southeast Asian technology firms (2022–2024). From the Indonesia, Malaysia, and Singapore stock exchanges, 29 firms were selected (87 firm-year observations). Random-effects panel regression with interaction terms indicates no direct impact of tax planning, earnings volatility, or reporting integrity on firm value, and no moderating effect of stability on tax planning or integrity. Yet stability significantly amplifies a negative volatility–value relationship: when firms are financially stable, higher earnings volatility lowers market valuation. Keywords: Earning Volatility; Financial Stability; Financial Statement Integrity; Firm Value; Tax Planning
Pengaruh Likuiditas, Efisiensi Operasional, Tax Planning terhadap Nilai Perusahaan dengan Stabilitas Keuangan sebagai Pemoderasi di Asia Tenggara Sihar Tambun; Nisa Tiana; Riris Rotua Sitorus
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9508

Abstract

This study aims to examine how liquidity, operational efficiency, and tax planning affect firm value. Financial stability acts as a factor that strengthens or weakens the influence of these three variables. This research focuses on food and beverage companies in Southeast Asia. The sample consists of 50 companies, with 10 companies each from Indonesia, Malaysia, Singapore, Thailand, and the Philippines. These companies were selected based on the highest revenue and are listed on their respective stock exchanges during the period 2022 to 2024 using purposive sampling method. To analyze the data, moderated regression analysis method with random effect model was used. The results show that liquidity has a positive impact on firm value, while operational efficiency has a negative effect. Tax planning has no influence on firm value. Financial stability strengthens the impact of operational efficiency on firm value but weakens the influence of liquidity on firm value. Financial stability does not affect the relationship between tax planning and firm value.
The Effect Of Person-Job Fit, Leadership Traits, And Proactive Personality On Work Productivity With Growth Mindset As A Moderation In Manufacturing Companies In Tangerang City Heryanto Heryanto; Sihar Tambun
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 2 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i2.4630

Abstract

Employee work productivity is a crucial factor in enhancing the competitiveness of manufacturing companies amidst increasingly dynamic industrial developments and global competition. However, employee work productivity remains a challenge for manufacturing companies in Tangerang City due to the mismatch between work and individual abilities, suboptimal leadership characteristics, and low levels of employee proactiveness. Furthermore, a growth mindset is considered capable of strengthening an individual's ability to face challenges and improve work quality. This study aims to analyze the influence of person-job fit, leadership traits, and proactive personality on work productivity, with growth mindset as a moderating variable. The study used a quantitative approach with a survey method by distributing questionnaires to 260 employees of manufacturing companies in Tangerang City. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results showed that person-job fit, leadership traits, and proactive personality had a positive and significant effect on work productivity. Growth mindset was able to moderate the relationship between person-job fit and proactive personality on work productivity, but was unable to moderate the relationship between leadership traits and work productivity. These findings provide important implications for human resource management in the manufacturing sector.
Pengaruh Profitabilitas, Tax Planning dan Keputusan Investasi Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi di Asia Tenggara Sihar Tambun; Riska Dewi Setyowati; Riris Rotua Sitorus
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9509

Abstract

This research aims to prove or focus on how profitability, tax planning and investment decisions influence company value by moderating good corporate governance in Southeast Asia). Apart from that, to prove the moderating impact of good corporate governance if it is collaborated with the variables in the title of this research, whether it can strengthen or weaken the influence variables of profitability, tax planning and investment decisions on the firm value variable . The population of this research is all food and beverage companies listed on the stock exchanges of Southeast Asian countries. Samples were taken from five countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines. The research period is 3 years, namely 2022 to 2024. The number of samples taken from each country is 10 companies. The sample determination method uses purposive sampling with three criteria. First, the issuer is included in the 10 companies with the largest turnover. Second, it was listed on each country's stock exchange during the research period and was never delisted. Third, publish financial reports and annual reports on the stock exchange website or on the respective company websites and can be accessed by researchers. The research method used is a quantitative method and tested using moderated regression analysis. Moderation regression analysis consists of direct effect and moderating effect tests. The moderating effect is carried out using the interaction method, namely the interaction between the good corporate governance variable and the variables influencing profitability, tax planning and investment decisions.
PENGARUH LITERASI DIGITAL DAN EFIKSI DIRI TERHADAP DIGITAL ENTREPRENEURSHIP INTENTION DENGAN GROWTH MINDSET SEBAGAI PEMODERASI Prasetyo Adi Nugroho; Sihar Tambun; Davhina Resta Mevia
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 14, No 1 (2025): KOMPLEKSITAS EDISI JUNI 2025
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol14no1.719

Abstract

This study aims to prove whether digital literacy and self-efficacy influence digital entrepreneurship intention with a growth mindset as a moderator. This study uses a quantitative method with a structural equation modeling analysis method. Data quality testing in this study uses SmartPLS analysis. The results of this study indicate that digital literacy and self-efficacy have a positive and significant effect on digital entrepreneurship intention, which can be explained by the fact that the higher a person's level of digital literacy, the greater the chance that they will be involved in digital business activities, with self-confidence in motivation being able to strengthen this relationship. Meanwhile, a growth mindset on digital entrepreneurship intention positively and significantly affects the belief that abilities can develop through effort, openness to feedback, and resilience to failure. Thus, a growth mindset directly affects a person's interest in starting a business in the digital field. The existence of a growth mindset does not affect how much digital literacy influences a person's intention to become a digital entrepreneur. Even though digital literacy positively affects digital entrepreneurship intention, a growth mindset does not increase or change this influence, and a growth mindset does not provide moderating assistance in self-efficacy; increasing self-efficacy and digital entrepreneurship intention do not depend on a growth mindset.Penelitian ini bertujuan untuk membuktikan apakah terdapat pengaruh literasi digital dan efiksi diri terhadap digital entrepreneurship intention dengan growth mindset sebagai pemoderasi. Penelitian ini menggunakan metode kuantitatif dengan metode analisis structural equation modelling. Pengujian kualitas data pada penelitian ini mengguanakan analisis SmartPLS. Hasil penelitian ini menunjukkan bahwa literasi digital dan efiksi diri berpengaruh positif dan signifikan terhadap digital entrepreneurship intention bisa dijelaskan dengan fakta bahwa semakin tinggi tingkat literasi digital seseorang, semakin besar peluang bahwa mereka akan terlibat dalam kegiatan berusaha digital, dengan kepercayaan diri akan motivasi bisa memperkuat hubungan ini. Sedangkan, growth mindset terhadap digital entrepreneurship intention berpengaruh positif dan signifikan terhadap keyakinan bahwa kemampuan dapat berkembang melalui usaha, keterbukaan terhadap umpan balik, ketahanan menghadapi kegagalan. Demikian, growth mindset secara langsung mempengaruhi minat seseorang untuk memulai usaha di bidang digital. Keberadaan growth mindset tidak mempengaruhi seberapa besar pengaruh literasi digital terhadap niat seseorang untuk berwirausaha digital. Berarti meskipun literasi digital berpengaruh positif terhadap digital entrepreneurship intention, keberadaan growth mindset tidak meningkatkan atau mengubah pengaruh tersebut dan growth mindset tidak memberikan bantuan moderasi dalam efiksi diri, bahwa peningkatan efiksi diri dan digital entrepreneuship intention tidak bergantung pada growth mindset.
Pengenalan Navigasi Dasar dan User Interface Coretax untuk Dosen dan Tendik Akper HKJ Sihar Tambun; Riris Rotua Sitorus
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9667

Abstract

Mastering tax regulations and tax reporting through CoreTax is crucial for taxpayers, both individual and corporate taxpayers. Understanding taxes and developing tax reporting skills through CoreTax will encourage and improve taxpayer compliance. The purpose of this CoreTax education activity is to improve the understanding of lecturers and educational staff at the Husada Karya Jaya Nursing Academy. The method used in this CoreTax education is a service learning method, specifically a lecture method followed by direct practice on the CoreTax website. The activity stages start from the preparation stage, the implementation stage of the CoreTax education, and the evaluation stage. This activity successfully increased the participants' understanding of CoreTax and how to report it. However, this CoreTax education must be sustainable by means of participants actively practicing reporting taxes through CoreTax.
PENGARUH PROFITABILITAS, ESG DISCLOSURE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Amelia Dian Ayu Kusuma Ningtyas; Sihar Tambun; Melinda Malau
Jurnal Reflektif Vol 2 No 4 (2026): Reflektif: Jurnal Pendidikan dan Kebudayaan
Publisher : YAYASAN PADHANG MANAH SIBYAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, Environmental, Social, and Governance (ESG) Disclosure, dan pertumbuhan perusahaan terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan kriteria perusahaan yang menerbitkan laporan keuangan tahunan yang telah diaudit dan memiliki data ESG selama periode penelitian. Hasil penelitian menunjukkan bahwa profitabilitas, ESG Disclosure, dan pertumbuhan perusahaan cenderung memberikan pengaruh positif terhadap nilai perusahaan. Selain itu, kualitas audit diperkirakan dapat memperkuat hubungan antara variabel independen dan nilai perusahaan melalui peningkatan kredibilitas informasi yang disampaikan kepada investor.
DIGITAL FINANCIAL LITERACY WORKSHOP FOR GENERATION Z AT COLÉGIO PAULOS VI DILI TIMUR LESTE Kiko Armenita Julito; Robiur Rahmat Putra; Sihar Tambun; Rio Johan Putra; Khalisah Visiana Subekti; Sonya Bano Gonçalves; Muhamad Ridho
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v4i2.9306

Abstract

Kegiatan workshop bertujuan untuk meningkatkan literasi keuangan digital Generasi Z di Colégio Paulos VI, Dili, Timor Leste, khususnya dalam mengelola keuangan pribadi dan pendapatan yang bersumber dari aktivitas digital seperti media sosial dan program afiliasi. Metode pelaksanaan kegiatan menggunakan pendekatan service learning melalui workshop yang memadukan ceramah dan praktik langsung penggunaan aplikasi keuangan digital QuickBooks. Kegiatan dilaksanakan secara hybrid dengan melibatkan siswa-siswi sebagai peserta dan mahasiswa sebagai pendamping praktik. Hasil evaluasi menunjukkan bahwa mayoritas peserta berada pada kategori paham dan sangat paham terhadap materi literasi keuangan dan penggunaan aplikasi QuickBooks, dengan persentase pemahaman sebesar 93%. Workshop ini terbukti mampu meningkatkan kesadaran siswa terhadap pentingnya pencatatan keuangan, pengelolaan arus kas, serta pengambilan keputusan keuangan yang lebih terstruktur. Kegiatan ini diharapkan dapat menjadi model pelatihan literasi keuangan digital yang aplikatif dan berkelanjutan bagi Generasi Z di Timor Leste.
Pengaruh Profitabilitas, Esg Disclosure, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Pemoderasi Amelia Dian Ayu Kusuma Ningtyas; Sihar Tambun; Melinda Malau
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fakta bahwa saham PT Petrosea Tbk meningkat nilainya sebesar 426,19% dan PT Dian Swastatika Sentosa Tbk sebesar 362,50% menunjukkan bahwa transparansi dan profitabilitas dapat menarik investor. Studi ini bertujuan untuk mengetahui pengaruh profitabilitas, pengungkapan ESG, dan pertumbuhan perusahaan terhadap nilai perusahaan, dengan kualitas audit sebagai moderator. Partisipan penelitian meliputi perusahaan-perusahaan terkait energi yang berencana untuk terdaftar di IDX antara tahun 2020 sampai 2024. Para peneliti dalam studi ini menggunakan kerangka kerja asosiatif kausal untuk menginformasikan metode kuantitatif emiten. Dengan menggunakan teknik pengambilan sampel bertujuan, sampel penelitian terdiri dari seratus titik data observasional yang dikumpulkan dari dua puluh perusahaan yang berbeda. Analisis data dilakukan menggunakan Stata 15. Profitabilitas dan ekspansi memiliki pengaruh yang menguntungkan terhadap nilai bisnis, menurut data. Sederhananya, ketika suatu perusahaan menguntungkan dan mengalami pertumbuhan yang pesat, nilainya cenderung meningkat. Di sisi lain, pengungkapan ESG tampaknya tidak memiliki pengaruh yang substansial terhadap nilai perusahaan. Dampak pertumbuhan dan profitabilitas terhadap nilai perusahaan diperkuat oleh audit berkualitas tinggi, menurut penelitian. Sayangnya, tidak ada bukti bahwa kualitas audit dapat mengubah korelasi antara pengungkapan ESG dan nilai perusahaan.
Pengaruh Free Cash Flow, ESG Disclosure dan Tax Planning terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi Riris Rotua Sitorus; Priska Yanti Lombu; Sihar Tambun
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9787

Abstract

This study aims to analyze the effect of Free Cash Flow, ESG Disclosure, and Tax Planning on company value, as well as the role of the audit committee as a moderator in this relationship. The type of research conducted is causal research. Causal research aims to test hypotheses about the influence of one or more independent variables on other dependent variables. Based on data obtained from the Indonesia Stock Exchange (IDX) through www.idx.co.id, it is known that the population in this study consists of companies in the energy sector. This study has a total of 102 data points, consisting of 34 company samples from 2022 to 2024. The hypothesis test results prove that Free Cash Flow has a significant impact on Company Value. ESG Disclosure does not have a significant impact on Company Value. Tax Planning does not have a significant impact on Company Value. The Audit Committee moderates the influence of Free Cash Flow on Company Value. The Audit Committee does not moderate the influence of ESG Disclosure on Company Value. The Audit Committee does not moderate the effect of Tax Planning on Firm Value. These findings imply that companies need to manage Free Cash Flow efficiently to enhance firm value, implement ESG Disclosure strategically to deliver tangible benefits, and conduct Tax Planning cautiously. Strengthening the role and independence of the Audit Committee is also crucial to ensuring good corporate governance and supporting the achievement of optimal firm value
Co-Authors Abriandi, Abriandi Ainy, Farah Nurul alexander Amelia Dian Ayu Kusuma Ningtyas Amelia Dian Ayu Kusuma Ningtyas Ani Haryati Ani Haryati Anis Masluhah Anjeli Frisilia Arista Endhah Maylani Aryanto, Yuda Atmojo, Satriyo Ayu Pratiwi Bagita Bagita Bobby Reza Bobby, Bobby Christin, Lenna Darnis, Rahmi Davhina Resta Mevia Diah Safitri Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Edward, Robert Eko Witriyanto Endang Pitaloka Erna Cahyati ERWIN BACHTIAR Eva Reviana Ferawati Ferawati Firmansyah Firmansyah Fitri Nurwanti Fitri Nurwanti Frangky Yosua Sitorus Gea, Yosef Yunianto Gianida Utari Gunawan Handayani, Kartika Ratna Helena Sitorus, Helena Henry Gunawan, Henry Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Hidajat, Koerniawan Hilwa Fithratul Qodary Iga Putri Hawani Ignasius, Felixs Ika Sech Syarini Ikhsan Muhtiar Imam Suryono Immanuel Hutagalung Indri Agustian Saputri Indri Agustian Saputri Ivada, Tia Izzati, Elis Nur Jeannike Naftali Jian Ariani Khalisah Visiana Subekti Kiko Armenita Julito Kiko Armenita Julito Kurnia, Rudy Kurniawan, Steven Laura S, Netty Laura S, Netty Lestari Lestari Lia agnes Ratmasari Sihotang Limajatini, Limajatini Lukiyana, Lukiyana Lunardi, Lidya Manuel, Andre Mega Permatasari Melinda Malau Melinda Malau Mofun, Soviya Naomi Muhamad Ridho Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S Nisa Tiana Nur Anisa Putri Nurjamilah, Siti Nurul Aulia Ananda Parago, Agnes Do Pebriana, Hanny Permana, Mochammad Fadzry Nikmatuloh Permata, Gita Permatasari, Sheila Silvia Pita Rizki Handayani Prakashita, Virly Prasetyo Adi Nugroho Prasetyo Adi Nugroho Prasetyo, Sisman Priska Yanti Lombu Rada Dea Ananda Puspa Resti Riandini Retno Wulandari Rio Johan Putra Riris Rotua Sitorus Riska Dewi Setyowati Robiur Rahmat Putra Rofika, Maya Samosir, David Kiki Baringin MT Saputra, Winnendra Dwi Saputri, Indri Agustian Sari, Karina Tika Septriani, Mila Setyowati, Riska Dewi Sihombing, Juslen Justinus Siti Barokah, Siti Siti Nurjanah Soetiuono, Agus Sonya Bano Gonçalves Sovia Nomi Mofun Subu, Desiyani Suhendra Suhendra Sukartono, Sri Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Sumarsam, Weni Susi Handayani Riskiah Swanto Sirait Syahputra, Donny Tania Alvianita Pramudya Thenesya, Fransisca Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita Yahya, Mohammad Hamza Yatna, Bunga Nur Fitri Yunita Yunita