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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AFRE Accounting Financial Review International Journal of Supply Chain Management Journal of Humanities and Social Studies Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Pelita Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Minfo Polgan (JMP) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Pratama, Ikbar
Universitas Medan Area
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Public Health Social Sciences Transportation

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THE INFLUENCE OF WORK INTEREST AND COMPETENCY THROUGH JOB SATISFACTION ON THE PERFORMANCE OF PT EMPLOYEES. MAJOR BOX CREATION TANJUNG MORAWA NORTH SUMATRA Aulia, Isna; Aisyah, Nur; Pratama, Ikbar
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11604

Abstract

A decline in employee productivity often stems from suboptimal work performance, which can impact overall company efficiency. This study aims to evaluate employee performance at PT. Tanjung Morawa Megah Box, North Sumatra, by analyzing the effects of work interest, competence, and job satisfaction, along with their interactions. Utilizing a quantitative research approach, data analysis was conducted using the Structural Equation Modeling (SEM) method to examine relationships between these variables. The findings indicate that competence significantly influences employee performance, as evidenced by a significance level of 0.000 < 0.05. Similarly, work interest also has a significant and positive effect on performance, with a significance level of 0.002 < 0.05. Job satisfaction acts as a crucial mediating variable in linking competence and work interest to performance, with a significance level of 0.000 < 0.05. The interaction analysis further highlights that enhancing employee competence and fostering job satisfaction can strengthen the impact of work interest on performance. When combined, work interest, competence, and job satisfaction contribute significantly to employee performance, with the overall model showing a strong significance level of 0.000 < 0.05. These findings suggest that companies should focus on comprehensive training programs, employee motivation initiatives, and the development of a positive work environment. By prioritizing these aspects, organizations can enhance employee engagement and performance, ultimately driving business success and sustainability. Future research may explore additional factors such as leadership style, organizational culture, and career development opportunities to further refine strategies for improving workforce productivity.
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.
Co-Authors A. Harits Nu'man Agung Suharyanto Agung Suharyanto Agustinus Nugroho Ahmad Prayudi Arifa Pratami Atrizka, diny Aulia, Isna Budiman Christiananta Christina Whidya Utami Crismes Ulina Ritonga Dahlena Sari Marbun Desy Astrid Anindya Dewi Budhiartini Yuli Isnaini Dinda Putri Irawan Erlina Sari Siregar Fanny Septina Faras Cattleya Febrizaldy Fenika Wulani Frida Silalahi, Elba Gracia Margaretha Damanik Hendro Susanto Henny Zurika Lubis Hutapea, Rian Annes Gigs Irine Ika Wardhani Iyan Bachtiar Jopinus Saragih Jumadiah Wardati Khairunnisak, Khairunnisak Khalik Pratama Lores, Linda LUBIS, ADELINA Luthfi Nurwandi Mohd. Idris Dalimunthe Mohd. Nawi Purba Nur Aisyah Pratama, Khalik Rizki Rahmawati, Rizki Sari Bulan Tambunan Siagian, Larasati Br Siti Anggiani Syahvira Sulaiman Effendi T Nurhaida Tarigan, Adrian Tasya Aspiranti Wan Rizca Amelia Yoseva Maria Pujirahayu Sumaji Yudha Maulana Putra