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All Journal UNEJ e-Proceeding Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA Surya Abdimas Proceeding of World Conference Jurnal Bisnis Terapan JE (Journal of Empowerment) JURNAL PEMASARAN KOMPETITIF Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Riset Entrepreneurship TIN: TERAPAN INFORMATIKA NUSANTARA Journal of Social Science Jurnal Syntax Transformation Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Journal of Computer Networks, Architecture and High Performance Computing Nusantara Science and Technology Proceedings Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmu Agama dan Pendidikan Agama Buddha (JIAPAB) Journal Economy And Currency Study (JECS) Insight Management Journal International Journal of Business, Law, and Education Prosiding Ilmu Agama dan Pendidikan Agama Buddha INSPIREE: Indonesian Sport Innovation Review International Journal of Business and Information Technology Journal of Sosial Science and Digital Marketing Jurnal ABDIMAS STMIK DHARMAPALA INCODING: Journal of Informatics and Computer Science Engineering Journal of Natural Sciences Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Media dan Komunikasi Indonesia Jurnal Multidisiplin Madani (MUDIMA) Jurnal Pendidikan dan Pembelajaran Jurnal Manajemen International Journal of Informatics, Economics, Management and Science Jurnal Ilmu Manajemen & Ekonomika Jurnal Manajemen Bisnis Kewirausahaan Info Abdi Cendekia Jurnal Manajemen dan Bisnis Equivalent: Jurnal Ilmiah Sosial Teknik Journal of Social Science Jurnal Manajemen Kreatif dan Inovasi Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics International Journal of Law and Society International Journal of Social Science and Humanity Pelita : Jurnal Penelitian, Terapan dan Aplikatif Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Jurnal Ilmiah Manajemen Dan Kewirausahaan Edumaspul: Jurnal Pendidikan Law and Justice Research Journal Jurnal Karya untuk Masyarakat (JKuM) Jurnal Riset dan Inovasi Manajemen
Ade Onny Siagian
Universitas Bina Sarana Informatika
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Influence of Entrepreneurial Orientation, Market Sensing, and Dynamic Capabilities on Competitive Advantage Mahmuddin, Mahmuddin; Fauzi, Irsal; Uhai, Sabalius; Siagian, Ade Onny
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1345

Abstract

This study examines the influence of entrepreneurial orientation, market sensing, and dynamic capabilities on competitive advantage in firms operating within dynamic and highly competitive industries. Using a quantitative research design, data were collected from managerial-level respondents through a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM). The results show that all three constructs significantly and positively affect competitive advantage, with dynamic capabilities demonstrating the strongest influence, followed by entrepreneurial orientation and market sensing. These findings indicate that competitive advantage stems not only from proactive and innovative strategic orientation but also from the firm’s ability to interpret market signals and continually reconfigure internal resources to adapt to environmental shifts. The study contributes to strategic management literature by highlighting the integrative role of entrepreneurial behavior, environmental intelligence, and organizational adaptability in shaping competitive outcomes. Practical implications suggest that managers should cultivate a balanced approach that enhances strategic posture, strengthens market-driven decision-making processes, and builds robust dynamic capabilities to sustain superior performance.
The Effect of Corporate Governance, Business Ethics, and Regulatory Compliance on Sustainable Business Performance Mahmuddin, Mahmuddin; Fauzi, Irsal; Maghfirah, Nur; Siagian, Ade Onny
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1353

Abstract

This study examines the effect of corporate governance, business ethics, and regulatory compliance on sustainable business performance. Drawing on agency theory, stakeholder theory, and institutional theory, the study adopts a quantitative research approach using a cross-sectional survey design. Data were collected through structured questionnaires administered to managers and senior executives across selected organizations, resulting in 287 valid responses. Corporate governance, business ethics, and regulatory compliance were measured using established multi-item scales, while sustainable business performance was assessed across economic, social, and environmental dimensions. Data analysis was conducted using descriptive statistics, correlation analysis, and multiple regression techniques. The results reveal that corporate governance, business ethics, and regulatory compliance all have positive and statistically significant effects on sustainable business performance. Among the three predictors, business ethics emerged as the strongest determinant, followed by corporate governance and regulatory compliance. The findings suggest that sustainable business performance is best achieved through an integrated approach that combines effective governance structures, ethical organizational culture, and proactive regulatory compliance. The study contributes to the existing literature by providing empirical evidence on the combined influence of governance, ethics, and compliance on sustainability and offers practical insights for managers and policymakers aiming to enhance long-term organizational performance.
PENGARUH CSR, PROFITABILITAS, LEVERAGE. LIKUIDITAS, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK Jonathan, Edbert; Ade Onny Siagian
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7884

Abstract

This quantitative study aims to analyze the influence of CSR, Profitability, Leverage, Liquidity, and Firm Size on Tax Aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research context stems from the crucial role of tax as the state’s fiscal backbone, which is often challenged by corporate tax aggressiveness—a strategy to minimize tax burden that potentially impedes state revenue and economic growth. Secondary data were collected from company financial reports and analyzed using the multiple linear regression method with the aid of SPSS version 27. Tax Aggressiveness was measured using the Effective Tax Rate (ETR) proxy. The results indicate that, simultaneously, all independent variables (CSR, Profitability, Leverage, Liquidity, and Firm Size) significantly influence Tax Aggressiveness. However, partially, only Leverage was found to have a significant influence, while CSR, Profitability, Liquidity, and Firm Size did not have a significant influence. The study concludes that the level of Leverage is the single most important factor individually influencing corporate tax strategy in the energy sector, while the combination of all factors collectively has a significant impact on Tax Aggressiveness decisions.
PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2024 Siti Fatimah Azzahra; Siagian, Ade Onny
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7888

Abstract

Indonesian textile companies face significant challenges in maintaining their financial stability, especially considering economic changes and strong competition in the market. One of the main risks is financial distress, which is a state when a company begins to experience financial pressure that can lead to bankruptcy. The purpose of this study is to determine how financial ratios such as Liquidity (Current Ratio), Profitability (Return on Asset), Solvency (Debt to Equity Ratio), and Sales Growth impact Financial Distress in textile companies listed on the Indonesia Stock Exchange from 2020 - 2024. The data used for this study came from the annual financial statements of eight sample textile companies. A quantitative approach, multiple linear regression method, was used. The results of this study indicate that the liquidity and solvency ratios have a significant effect on financial distress partially, the four factors simultaneously affect financial distress. These results can help company management make the right financial decisions to continue operating in the future.
Pelatihan Membuat Business Plan bagi Pemuda Karang Taruna RW 01 Pinangsia Taman Sari Jakarta Bryan Givan; Hieronimus Erwin Indrawan; Ade Onny Siagian
Jurnal Karya untuk Masyarakat (JKuM) Vol 1 No 2: JULI 2020
Publisher : Universitas Tarakanita

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/rnm1jk64

Abstract

Pengabdian pada masyarakat ini bertujuan untuk memberikan wawasan pengetahuan tentang e-commerce kepada pemuda Karang Taruna Pinangsia di Jakarta Barat, memberikan pengetahuan tentang model bisnis terkini yang sedang ramai digunakan oleh pelaku usaha dan memberikan bekal untuk membuat business plan guna menciptakan kegiatan usaha yang terukur, terarah dan sistematis di Karang Taruna Pinansia Jakarta Barat. Sasaran kegiatan ini adalah pemuda Karang Taruna Pinansia Jakarta Barat. Permasalahan diselesaikan dengan tiga tahap yaitu perencanaan, pelaksanaan dan evaluasi. Perencanaan dilakukan dengan melakukan survey pendahuluan untuk melihat kondisi di lapangan mengenai perkembangan usaha di Karang Taruna. Pelaksanaan dilakukan dengan pelatihan menggunakan metode ceramah yaitu dengan teknik presentasi dilanjutkan diskusi sesi tanya jawab sebagai bentuk kegiatan workshop pembuatan business plan. Kegiatan tersebut dilakukan secara online melalui aplikasi Zoom Meeting dikarenakan adanya pandemi corona. Evaluasi kegiatan dilakukan dengan mengumpulkan dan menyimpulkan data dari masing-masing tahapan kegiatan. Hasil kegiatan pelatihan menunjukan tingkat keberhasilan dengan indikasi adanya kesesuaian materi dengan kebutuhan pemuda Karang Taruna, adanya tanggapan positif dari pesera dan sebagian besar (80%) peserta telah memahami konsep e-commerce dan mampu membuat 8 business plan yang dapat diimplementasikan menjadi kegiatan usaha di Karang Taruna Pinangsia Jakarta Barat.
Legal Review of the Attorney General's Authority in Carrying Out Asset Recovery of the Proceeds of Money Laundering Crimes Ade Onny Siagian; ST Laksanto Utomo; Joko Sriwidodo
Law and Justice research journal Vol. 2 No. 2 (2026): April: Law and Justice research journal
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/ljrj.v2i2.140

Abstract

Money laundering is a derivative crime that is frequently associated with corruption and has the potential to cause significant losses to state finances. Efforts to recover assets derived from criminal activities constitute an essential aspect of law enforcement aimed at restoring state losses and creating a deterrent effect for perpetrators. This study aims to analyze the authority of public prosecutors in the investigation of money laundering crimes as well as the mechanisms for state asset recovery based on the authority of the Indonesian Attorney General’s Office. The research method employed is normative juridical research using statutory and case approaches. The results of this study indicate that the Attorney General’s Office possesses clear and legally valid authority to conduct investigations into money laundering crimes as regulated under Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering and the Law on the Attorney General’s Office. Prosecutors are authorized to trace, seize, confiscate, and recover assets derived from criminal acts without first proving the predicate offense. This study further emphasizes that although the authority of the Attorney General’s Office has been normatively regulated, in practice, state asset recovery continues to face various obstacles, both in substantive and procedural law, such as inconsistencies in statutory regulations and the suboptimal implementation of non-conviction-based asset forfeiture. Therefore, strengthening regulations and harmonizing legal policies are necessary to ensure that state asset recovery through the handling of money laundering crimes can be carried out more effectively and provide legal certainty.
RECONSTRUCTION OF THE REVERSE BURDEN OF PROOF MECHANISM FOR THE RECOVERY OF CORRUPT ASSETS Ade Onny Siagian; Jaka Santosa; Charine Alya Pratiwi
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 2 (2026): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Corruption is an extraordinary crime, etymologically derived from the Latin words corruptus and corruption, meaning depravity, deviation from purity, and unlawful acts for personal or other people's benefit. This study aims to analyze law enforcement mechanisms for asset recovery efforts resulting from corruption, which have historically harmed state finances. The research method used is normative juridical, focusing on literature analysis and applicable legal regulations. The results indicate that optimizing the recovery of state losses can be achieved by strengthening the system of shifting the burden of proof. Furthermore, legal instruments in Indonesia allow for asset recovery through two main channels: criminal proceedings, as stipulated in the Corruption Law, and civil proceedings. This study concludes that combining a criminal approach and the effectiveness of the reverse burden of proof is key to achieving maximum and accountable asset recovery
ANALISIS CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS MELALUI MEKANISME VARIABEL MODERASI DENGAN MANAJEMEN LABA Ade Onny Siagian; Adler H. Manurung; Nera Marinda Machdar
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i2.899

Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.
Study Of Aspects Of Millennial Generation Employee Retention (Company Case Study PT. XYZ) Ade Onny Siagian
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 1 (2024): Pelita Journal February 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i1.23

Abstract

In this study a case study method was used to analyze the factors of employee retention aimed specifically at millennial generation born between 1983 - 2000, or those under 36 years who worked at PT. XYZ This is because at this time the trend of 'turn over' of millennial generation employees is increasing, supported by secondary data from HRD which is quite large at around 14.3%. Data collection techniques in this study using a questionnaire with Likert scale calculations, and using descriptive interview techniques, namely interview techniques by making approaches. Respondents in this study were employees of PT. XYZ numbered 80 respondents representing various divisions and departments.
ANALISIS KINERJA KEUANGAN KOPERASI DAN PENGARUHNYA TERHADAP PERSEPSI TRANSPARANSI DAN KEPUASAN ANGGOTA PADA KOPERASI KARYAWAN SMP NEGERI 4 CILEUNGSI JAWA BARAT Halimah, Zahra Nabila Azizah; Ade Onny Siagian
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.7981

Abstract

This study aims to analyze the influence of financial management capabilities and the transparency of profit-sharing (Sisa Hasil Usaha/SHU) distribution on cooperative member satisfaction using the Expectation Confirmation Theory (ECT) approach. ECT is applied to understand the extent to which member expectations and perceptions are confirmed after receiving the cooperative’s financial performance outcomes, particularly in financial management and SHU distribution. This research adopts a mixed method approach, combining qualitative descriptive analysis to explore the cooperative’s general condition and member perceptions, and quantitative analysis using the Pearson Product Moment correlation test to measure the relationship between variables. The object of this study is the Employee Cooperative of SMPN 4 Cileungsi, utilizing financial report data from 2021 to 2024 and member questionnaire results. The findings show that the cooperative’s financial performance is categorized as excellent, with a three-year average Return on Assets (ROA) of 6.55%, Return on Equity (ROE) of 7.65%, Current Ratio of 3.68x, and Debt to Equity Ratio (DER) of 0.19. The Pearson correlation test resulted in r = 0.94, indicating a very strong relationship between financial management and SHU distribution transparency with member satisfaction. These findings highlight the importance of sound financial practices and transparency as key factors in building member trust and satisfaction in cooperatives as economic institutions.
Co-Authors Adhi Wibowo Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Agus Sudarsono Ahmad Nur Budi Utama Alvianita Gunawan Putri andrew shandy utama, andrew shandy Andriya Risdwiyanto Aris Ariyanto Ariyanto, Aris Asep Muhammas Lutfi Asri Ady Bakri Asrini Asrini Asry, Shofia Bambang Karsono Bambang Karsono Bryan Givan Cahyono, Yoyok Cahyono, Yoyok Charine Alya Pratiwi Dafid Ginting Damayanti, Yenie Eva Dodi Prasada Eva Yuniarti Utami Fredrik Warwer Gatot Wijayanto Hadion Wijoyo Halimah, Zahra Nabila Azizah Haudi Haudi, Haudi Herayati Hidayat, Gustina Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hillman Mushaddiq Suaidy Irawati, Intan Irsal Fauzi Jaka Santosa Jeffry H. Sinaulan Joko Sriwidodo Jonathan, Edbert Kartiwa, Aa Kristiono, Natal Lamirin, Lamirin Loso Judijanto Lukman Affandi Ma'rifah, Ma'rifah Maghfirah, Nur Mahmuddin Mahmuddin Mahmuddin Mahmuddin Mahmuddin Mahmuddin Marinda Machdar, Nera Mislan Sihite, Mislan Muliansyah, Dadah Natal Indra Nera Marinda Machdar Ninuk Riesmiyantiningtias Nurhidayati Nurhidayati Nurhidayati Nurlelasari Ginting Paulina, Julinta Primadi Candra Susanto Rahmat Saleh Ramlani Lina Sinaulan Rini Martiwi Rizky Amalia Rizky Amalia Rizky Amalia Rizqi Amaliyah, Angguliyah Rochimah Imawati Rovanita Rama Sabalius Uhai Saifuddin, Sendy Salsabla Sasono, Heri Siti Fatimah Azzahra Sitti Hardiyanti Arhas Sri Mulyono St Laksanto Utomo SUGENG SUROSO, SUGENG Suhendri Suherman, Suherman Sungkowati, Sri Suprianto Suprianto Tarigan, Budi Akhmad Tri Widyastuti Tri Widyastuti Trisna Fajar Prasetyo Usmany, Paul WIJOYO, HADION Yusuf, Ramdan Zahara Tussoleha Rony Zeanette Tiarma Lisbet Zul Asman Zul Asman