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All Journal Jurnal Keuangan dan Perbankan Jurnal Manajemen Indonesia Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Harry Patuan Panjaitan
Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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

Abstract

In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
Work Motivation, Training, Commitment, and Discipline on Employee Satisfaction and Performance in PT. Sumber Mas Baru Pekanbaru Merinayati Panjaitan; Asmara Hendra Komara; Harry Patuan Panjaitan
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3391

Abstract

This study aims to test the magnitude of the influence of motivation, training, commitment, and discipline to the satisfaction and performance of employees at PT. Sumber Mas Baru in Pekanbaru. Questionnaire as a data collector of 70 respondents proportionally all employees who work at PT. Sumber Mas Baru, tested using SPSS 21.0 Data Analysis and Path Analysis PLS (Path Smart PLS). Test results show that discipline has no direct and insignificant effect on satisfaction, commitment has no direct and insignificant effect on satisfaction, discipline has no direct or indirect influence and no significant to performance, commitment has no direct and indirect effect and not significant on the performance, the training does not directly or indirectly influence and not significant to the performance, the training has a direct and significant positive impact on satisfaction, and satisfaction has a direct and significant positive effect on the performance of the employees of PT. Sumber Mas Baru. In this test there are variables that are removed the variable of motivation karna experience multikorelasi both to satisfaction and performance.
Organizational Culture, Leadership, and Competency on Job Satisfaction and Employees Performance at the Public Works and Spatial Planning Office of Pekanbaru Harry Patuan Panjaitan; Muhammad Awal; Dadi Komardi; Dominicus Josephus Swanto Tjahjana; Intan Purnama
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3065

Abstract

This study aims to analyze the influence of organizational culture, leadership, and competence on job satisfaction and employee performance at the Department of Public Works and Spatial Planning in Pekanbaru City. This research is quantitative research by distributing questionnaires to respondents. The sample selection method in this study used the census method so the sample in this study was 78 respondents. Data analysis used Structural Equation Modeling (SEM) using the SmartPLS 3 application. The results of this study indicate that organizational culture has a positive and significant effect on job satisfaction, leadership has a positive and significant effect on job satisfaction, competence has a positive and significant effect on job satisfaction, organizational culture has an effect not significant to employee performance, leadership has a positive and significant effect on employee performance, competence has a positive and significant effect on employee performance and job satisfaction has a positive and significant effect on employee performance.
THE EFFECT OF SERVICE QUALITY AND TRUST ON CUSTOMER SATISFACTION AND LOYALTY AT PT. AGUNG TOYOTA HARAPAN RAYA PEKANBARU Armawi Fauzi Nasution; Surya Safari SD; Astri Ayu Purwati; Harry Patuan Panjaitan
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2754

Abstract

This study aims to analyze the effect of service quality and trust on customer satisfaction and loyalty at PT. Agung Toyota Harapan Raya Pekanbaru. This research is a quantitative research by distributing questionnaires to respondents. The populations in this study were customers who bought a car and used regular service at PT. Agung Toyota Harapan Raya with a total of 1,478 people. The sample calculation technique used the slovin formula, so the number of samples in this study was 100 people. The sample selection method in this study used the incidental technique, namely the determination of the sample based on chance. The data analysis deployed Structural Equation Modeling (SEM) utilizing SmartPLS 3.0 application. The results of this study indicate that service quality has a positive but not significant effect on customer satisfaction, trust has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer loyalty, trust has a positive but not significant effect on customer loyalty and customer satisfaction has a positive and significant effect on customer loyalty.
THE INFLUENCE OF SERVICE QUALITY ON TAXPAYER SATISFACTION AND TAXPAYER COMPLIANCE AT BAPENDA RIAU PROVINCE Tengku Arief Lukman; Layla Hafni; Harry Patuan Panjaitan; Teddy Chandra; Sheerad Sahid
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2745

Abstract

The study was conducted in BAPENDA of Riau Province. The aim was to determine the direct effect of the Dimensions of Service Quality namely tangibility, empathy, reliability, responsiveness and assurance on the satisfaction of taxpayers and taxpayer compliance. This study gathered a Sample of 145 people using the proportional random sampling technique by distributing a questionnaire. The variables used were Service Quality, taxpayer satisfaction and taxpayer compliance. The data were analyzed using SEM (Structural Equation Modelling) analysis with SmartPLs 4.0. The results showed that there was an effect of service quality on taxpayer satisfaction, service quality had a significant positive effect on taxpayer compliance and there was a relationship between taxpayer satisfaction and taxpayer compliance variables.
PENGARUH PERTUMBUHAN PENDAPATAN, TOTAL ASSETS TURNOVER, DAN WORKING CAPITAL TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Suyono Suyono; Sudarno Sudarno; Harry Patuan Panjaitan; Yenny Wati; Rosa Linda
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i2.3265

Abstract

This research aims to analyze the effect of Revenue Growth, Total Asset Turnover, and Working Capital Turnover on Return on Equity. The population in this research are all energy companies listed on the Indonesia Stock Exchange. While a sample of 50 companies using purposive sampling method. Secondary data obtained at the Indonesian Stock Exchange. The independent variables used are Revenue Growth, Total Asset Turnover, and Working Capital Turnover. While the moderating variable is Return on Equity. The data analysis technique used is Multiple Linear Regression Analysis with the SPSS version 25 program. The results of this study indicate that the variable Revenue Growth and Total Assets Turnover are positively significant to Return on Equity, while Working Capital Turnover is not significant to Return on Equity. Penelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover terhadap Return on Equity. Populasi dalam penelitian ini adalah seluruh perusahaan energi yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel sebanyak 50 perusahaan dengan menggunakan metode purposive sampling. Data sekunder diperoleh di Bursa Efek Indonesia. Variabel independen yang digunakan adalah Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover. Sedangkan variabel moderatingnya adalah Return on Equity. Teknik analisis data yang digunakan adalah Analisis Regresi Linier berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel Pertumbuhan Pendapatan dan Total Aset Turnover signifikan positif terhadap Return on Equity, sedangkan Working Capital Turnover tidak signifikan terhadap Return on Equity.
DAMPAK RISIKO BISNIS, PERTUMBUHAN PENJUALAN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL: STUDI KASUS PERUSAHAAN FOOD & BEVERAGE Suyono Suyono; Novita Yulia Putri; Harry Patuan Panjaitan; Grece Valency; Muhammad Ridwan
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4459

Abstract

ABSTRACT This study aims to analyze the effect of Business Risk, Sales Growth, Liquidity, Profitability and Company Size on the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is all food & beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021, totaling 72 companies. The sample in this study was taken using a purposive sampling technique and a total of 43 food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique used is documentation and the type of data used is secondary data. The data analysis technique used is Multiple Regression Analysis with the help of the SmartPLS application. From this study it can be concluded that Liquidity and Company Size have a significant negative effect on the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. Meanwhile, Business Risk, Sales Growth, and Profitability are not significant to the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021. Future researchers can develop this research, such as researching different sectors, adding other variables that have not been included in this research, or changing the research period. Keywords : Business Risk; Sales Growth; Liquidity; Profitability; Company Size; CapitaL Structure ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Risiko Bisnis, Pertumbuhan Penjualan, Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Populasi dalam penelitian ini seluruh perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 sebanyak 72 perusahaan. Sampel dalam penelitian ini diambil dengan teknik purposive sampling dan berjumlah 43 perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik pengumpulan data yang digunakan yaitu dokumentasi dan jenis data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan adalah Analisis Regresi Berganda dengan bantuan aplikasi SmartPLS. Dari penelitian ini dapat disimpulkan bahwa Likuiditas dan Ukuran Perusahaan signifikan negatif terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sedangkan Risiko Bisnis, Pertumbuhan Penjualan, dan Profitabilitas tidak signifikan terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Kata Kunci : Risiko Bisnis; Pertumbuhan Penjualan; Likuiditas; Profitabilitas; Ukuran Perusahaan; Struktur Modal
Sumber Keuangan dan Alternatif Investasi Panjaitan, Harry Patuan; Fransisca, Luciana; Andi, Andi; Wijaya, Evelyn; Chandra, Stefani; Chandra, Jennifer; Putra, Rizaldi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i1.4401

Abstract

Setiap tahunnya terjadi peningkatan wirausaha terutama wirausaha pemula namun, kendala yang sering dihadapi oleh para wirausaha pemula adalah sumber pendanaan untuk meningkatkan kegiatan operasional dan pemasaran usaha mereka. Selain itu salah satu kendala yang dihadapi oleh wirausaha mapan adalah masih belum mengerti cara mengelolah keuntungan yang diperoleh dari kegiatan usaha mereka. Oleh karena itu, Fellowship MORE yang merupakan komunitas para pengusaha dibawah naungan Gereja Bethel Indonesia (GBI) melakukan kegiatan Seminar dengan tujuan membantu para pengusaha / wirausaha agar mendapatkan wawasan tentang sumber pendanaan hingga memilih investasi yang cocok sesuai dengan profil resiko masing-masing pengusaha.
The Influence of Leadership, Motivation, and Compensation on Employee Performance at PT. LG Electronics Panjaitan, Harry Patuan; Lumenta, Marshel Yordan; Febriyanto, Febriyanto; Suyono, Suyono; Rusilawati, Ermina; Kudri, Wan Muhamad
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.4070

Abstract

This study aims to determine whether leadership, motivation and compensation an influence positive on the performance of employees of PT. LG Electronics.. The population in this study were all employees of PT. LG Electronics totaled 40 people. The sampling technique in this study is a census technique because the population is small. Thus, the number of samples in this study were 40 respondents. The method of analysis in this study is multiple linear regression and hypothesis testing using SPSS version 25. The results obtained by leadership influence positive and significant on employee performance motivation and compensation an influence positive and significant on the performance of employees of PT. LG Electronics. It is recommended to add or expand the sample in further research so as to obtain results that are more representative of the overall situation of employees. The next research period was enlarged to obtain a larger number of samples.
Influence of Product Quality, Price, Brand Image and Promotion on Customer Satisfaction on Lazada (Case Study in Pekanbaru City Communities) Panjaitan, Harry Patuan; Vinson, Vinson; Yani, Fitri; Sitompul, Silvia Sari; Sari, Olivia; Lubis, Wahyu May Chrisfin
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.4391

Abstract

This study aims to determine and analyze the effect of product quality, price, brand image and promotion on customer satisfaction at Lazada (Case Study of Communities in Pekanbaru City). Determination of the sample in this study using accidental sampling. This study uses primary data. In this study, primary data were obtained directly from respondents by dividing questionnaires or lists of statements on a predetermined sample. Secondary data is generally in the form of evidence, historical records or reports arranged in published archives. The method used is multiple linear regression analysis with a sample of 150 respondents. The research results show that product quality, price, and promotion have a significant effect on customer satisfaction at Lazada, while brand image has no significant effect on customer satisfaction at Lazada.
Co-Authors Achmad Tavip Junaedi Adi, Roni Putra Akmal, Eri Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Wardana Anraini, Wenfi Ansorimal Anthony Anthony Aprilia, Bord Nandre Arifin Arifin Armawi Fauzi Nasution Asmara Hendra Komara Astri Ayu Purwati Bambang Rianto Rustam Cecilia, Cecilia Chandra, Jennifer Chandra, Stefani Dadi Komardi Dadi Komardi Dalil, M Daud Alfinas Della Chairini Ibrahim Devi Gusriani Dian Putri Kusuma Wardani Diana Gazali Dodi Sofyan Arief, Dodi Sofyan Dominicus Josephus Swanto Tjahjana Elsa Lasrya Fadrul, Fadrul Febriyanto Febriyanto Fifi Puspita Fitri Yani Fitri Yani Fransisca, Luciana Friska, Yuni Fyter Tanjaya Ginting, Yanti Mayasari Grece Valency Gusrio Tendra Handayani, Nani Hosan Hosan Hutahuruk, Marice Br Indri Yovita Intan Purnama Jahrizal Jessen Liyanto Juniar Vina Kevin Kevin Koto, Jaswar Kudri, Wan Muhamad Layla Hafni Lidia Gustiani Lubis, Wahyu May Chrisfin Lumenta, Marshel Yordan Mairia Mairia Marice Br Hutahuruk Martina Rapolo Lumbantoruan Megawati Pakpahan melani putri Merinayati Panjaitan Mimelientesa Irman Muhammad Awal Muhammad Ridwan Musa, Sulaiman Nicholas Renaldo Novita Yulia Putri Nur Istiana Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Olivia Dimaranty Peri Akri Pratomo Aji Saputro Prayetno, Muhammad Pringgo Purnama, Intan Putri, Novita Yulia Rahmad Hidayat Ramadhani Ramadhani Ramdani Ramdani Rizaldi Putra Rosa Linda Rusilawati, Ermina Sari Sari, Olivia Sheerad Sahid Silvia Sari Sitompul Sitompul, Silvia Sari Sri Indrastuti Sudarno Sudarno Sudarno Suhardjo Suhardjo Suhardjo Suharti Surya Safari SD Susanti, Roza Sri Suyono Suyono Suyono Syahriza, Denisa Tandy Sevendy Teddy Chandra Tengku Arief Lukman Th. A. Y. I, Yusnita Octafilia Umar Faruq Vanesa, Vanesa Veronica, Kristy Vinson, Vinson Wahid, Nabila Wahyudi, Langgeng Wiariningsih, Oktaviani Wijaya, Evelyn Wijaya, Febriana Wendy Wilda Susanti Win Handoko Winardi Winardi Yenny Wati Yusrizal Yusrizal