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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Binus Business Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara MEDIA STUDI EKONOMI MEDIA MANAJEMEN JASA Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Jurnal Minfo Polgan (JMP) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan (JUMPER) Media Akuntansi Perpajakan Mount Hope Global Economic Journal Jurnal Pengabdian Bukit Pengharapan Mount Hope Management International Journal Journal of Social Entrepreneurship and Creative Technology INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Panjaitan, Ingrid
Institut Teknologi Dan Bisnis Kristen Bukit Pengharapan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Keadilan Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderating Fadilah, Fadilah; Panjaitan, Ingrid
Media Akuntansi Perpajakan Vol 1, No 2 (2016): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v1i2.758

Abstract

Penelitian ini adalah tentang Pengaruh Keadilan pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderating. Variabel dependen dalam penelitian ini adalah Kepatuhan Wajib Pajak. Variabel moderating dalam penelitian ini adalah Kualitas Pelayanan. Dan Variabel independen terdiri dari Keadilan Pajak dan Sanksi Perpajakan. Penelitian ini dilaksanakan pada Kantor Pelayanan Pajak Pratama (KPP) Gambir Satu di Wilayah Jakarta Pusat. Metode pengambilan sampel adalah purposive sampling, yaitu pengambilan sampel dengan pertimbangan tertentu dan tujuan yang dikehendaki atau berdasarkan kriteria. Kuisioner yang disebar sebanyak 100 kuisioner dan dapat dijadikan sebagai data. Penelitian ini dilakukan dengan beberapa tahapan. Tahap pertama adalah untuk mengenali teori dari pustaka atau dengan statistik deskriptif dan pengumpulan data dari objek yang di riset. Tahap kedua adalah uji kelayakan data dengan menggunakan uji validitas data dan uji reliabilitas. Tahap ketiga adalah tahap pengujian hipotesis dengan menggunakan uji t dan uji F untuk menguji hipotesis baik secara parsial maupun simultan. Selanjutnya dihitung koefisien determinasi yang disesuaikan serta pembentukan persamaan regresi. Hasil penelitian ini menunjukkan : Keadilan Pajak berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak. Sanksi Perpajakan berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak. Keadilan Wajib Pajak dan Sanksi Perpajakan secara bersama-sama berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Moderasi Kualitas Pelayanan berpengaruh signifikan dan bersifat memperlemah pengaruh Keadilan Pajak terhadap Kepatuhan Wajib Pajak. Moderasi Kualitas Pelayanan berpengaruh signifikan dan bersifat memperlemah pengaruh Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. Kata Kunci: Keadilan Pajak, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak.
PENGARUH KARATERISTIK TUJUAN ANGGARAN DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN TINGKAT DESENTRALISASI SEBAGAI PEMODERASI Panjaitan, Ingrid; Shopiana, Shopiana
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 1 June 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v3i1.69

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik tujuan anggaran dan penerapan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah serta tingkat desentralisasi sebagai pemoderasi. Lokasi penelitian dilakukan di Kecamatan Kradenan dan Gabus, Kabupaten Grobogan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) sebagai alat uji. Responden penelitian adalah aparat pemerintah di kecamatan dan kelurahan, dengan sampel sebanyak 60 responden. Hasil penelitian ini menunjukkan bahwa variabel karakteristik tujuan anggaran dan desentralisasi berpengaruh positif terhadap kinerja aparat pemda. Sedangkan variabel sistem informasi akuntansi tidak berpengaruh terhadap kinerja aparat pemda, dan desentralisasi tidak dapat memoderasi pengaruh karakteristik tujuan anggaran dan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah.
ZERO WASTE INNOVATION: PEMANFAATAN LIMBAH KULIT PISANG UNTUK PENGUATAN USAHA MIKRO DI DESTINASI WISATA TAWANGMANGU KABUPATEN KARANGANYAR Panjaitan, Ingrid; Purba, Ika Rosenta; Gunawan, Inge; Damardjati, Fx
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.976

Abstract

This community service initiative aims to enhance awareness and skills among the local population in Tawangmangu Subdistrict, Karanganyar Regency, Central Java, Indonesia, in utilizing banana peel waste as a raw material for high-value economic products. As the leading banana-producing area in the regency, contributing tens of thousands of quintals in 2024 (Badan Pusat Statistik Kabupaten Karanganyar, 2025; Pantura Post, 2025a), Tawangmangu faces significant challenges in managing organic waste that poses risks of environmental pollution. Employing an entrepreneurship-based approach, the program trained participants to process banana peels into liquid organic fertilizer (POC), jam, and healthy snacks such as pudding and crackers, thereby promoting circular economy principles and zero-waste practices. Results demonstrated a 75% increase in participants’ knowledge and the potential for additional income through the sale of processed products. This activity contributes to sustainable development in the Tawangmangu tourism area.
MANAGERIAL DECISION-MAKING IN UNCERTAIN ECONOMIC ENVIRONMENTS: A BEHAVIORAL TAX COMPLIANCE APPROACH Loso Judijanto; Ingrid Panjaitan; Baskoro Ajie
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 8 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

Economic uncertainty driven by global crises, regulatory changes, and market volatility has intensified the complexity of managerial decision-making, particularly in relation to tax compliance behavior. This study aims to examine how managers make tax-related decisions in uncertain economic environments by adopting a behavioral tax compliance perspective. Using a literature review methodology, this research systematically analyzes and synthesizes findings from prior empirical and theoretical studies in the fields of behavioral economics, taxation, and managerial decision-making. The review highlights that managerial tax compliance is not solely determined by economic rationality, but is significantly influenced by behavioral factors such as risk perception, moral norms, trust in tax authorities, cognitive biases, and social influences. Furthermore, uncertainty amplifies the role of heuristics and subjective judgment, leading managers to balance compliance considerations with survival strategies and organizational performance objectives. The findings suggest that behavioral dimensions play a critical role in shaping tax compliance decisions under uncertainty, challenging traditional deterrence-based tax models. This study contributes to the literature by integrating managerial decision-making theory with behavioral tax compliance, offering a more comprehensive framework for understanding tax behavior in uncertain economic contexts. The results also provide practical implications for policymakers in designing adaptive and behaviorally informed tax regulations that encourage voluntary compliance during periods of economic instability.
The Influence of Entrepreneurial Orientation, Innovation Capability, and Risk-Taking on Business Performance Agus Andi Subroto; Susi Arijanti; Ingrid Panjaitan; Ika Rosenta Purba
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10 (2026): April
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10.979

Abstract

This study examines the influence of entrepreneurial orientation, innovation capability, and risk-taking on business performance among small and medium enterprises (SMEs). Grounded in the Resource-Based View and dynamic capabilities theory, the research investigates how strategic orientation and organizational capabilities contribute to firm performance in competitive and uncertain business environments. A quantitative explanatory approach was employed using survey data collected from 210 SME owners and managers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both measurement and structural models. The findings reveal that entrepreneurial orientation, innovation capability, and risk-taking each have a positive and significant effect on business performance. Among these variables, innovation capability emerged as the strongest predictor, indicating that the ability to develop and implement new ideas, technologies, and processes plays a crucial role in enhancing firm outcomes. Entrepreneurial orientation significantly contributes by fostering proactive and innovative strategic behavior, while risk-taking supports performance through calculated engagement in uncertain opportunities. Collectively, the three variables explain a substantial proportion of variance in business performance, demonstrating the importance of integrating entrepreneurial mindset, innovation processes, and strategic risk behavior. The study provides theoretical contributions by offering an integrated framework of strategic drivers of performance and practical implications for SME managers seeking sustainable competitive advantage.
Pengaruh Current Ratio, Debt to Equity Ratio, Return on Assets, dan Total Assets Turnover Terhadap Nilai Perusahaan pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2016–2024 Khenny El Yabes Johananta; Ingrid Panjaitan
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16075

Abstract

This study empirically examines the impact of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO) on company valuation as measured by Price to Book Value (PBV) in the Consumer Non-Cyclicals sector entities listed on the Indonesia Stock Exchange (IDX) during the 2016–2024 period. Using a purposive sampling technique, 9 sample companies were obtained, resulting in 81 observational data. The data were analyzed using multiple linear regression with the Ordinary Least Squares (OLS) approach processed using SPSS. The results of the classical assumption test indicate that the model has met the requirements for normality, multicollinearity, heteroscedasticity, and autocorrelation. Together, the four financial ratios (CR, DER, ROA, and TATO) are proven to have a significant influence on company valuation, with a calculated F value of 74.044 and a significance level below 0.001. Partially, CR shows a statistically significant positive unidirectional relationship (β = 0.787; p = 0.002), DER shows a statistically significant unidirectional relationship (β = 1.053; p = 0.018), ROA shows a statistically significant unidirectional relationship (β = 31.832; p = 0.000), and TATO shows a statistically significant unidirectional relationship (β = 1.575; p = 0.000) on firm value. Among the four variables, ROA has the largest contribution indicated by a standardized beta coefficient of 0.599. The model's explanatory power reaches 78.5% (Adjusted R² = 0.785). These findings support the signaling theory and indicate that financial ratios reflecting liquidity, leverage, profitability, and asset efficiency serve as positive signals for investors in this defensive sector.
Pengaruh Affiliate Marketing dan Live Streaming Terhadap Keputusan Pembelian Melalui Kepercayaan Konsumen Sebagai Variabel Mediasi Pada Pengguna Tiktok Shop : Studi Kasus Generasi Alpha Di Kecamatan Tawangmangu Yua Sahara; Ingrid Panjaitan
Jurnal Minfo Polgan Vol. 15 No. 2 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i2.16226

Abstract

Thisi studyi aimsi toi analyzei thei influencei ofi affiliatei marketingi andi livei streamingi oni purchasingi decisionsi throughi consumeri trusti amongi Generationi Alphai TikToki Shopi usersi ini Tawangmangui Districti. Thei studyi usedi ai quantitativei methodi withi 80i respondentsi andi datai werei analyzedi usingi Partiali Leasti Squarei (PLS) i. Thei resultsi showedi thati affiliatei marketingi hadi noi significanti effecti oni purchasingi decisionsi ori consumeri trusti. Livei streamingi hadi ai positivei andi significanti effecti oni purchasingi decisionsi, buti noti oni consumeri trusti. Meanwhilei, consumeri trusti hadi ai positivei andi significanti effecti oni purchasingi decisionsi, buti wasi unablei toi mediatei thei influencei of iaffiliatei marketingi andi live streamingi oni purchasingi decisionsi.
Pengaruh Social Media Marketing, Lokasi, Tarif Kamar Terhadap Keputusan Menginap dengan Brand Image Sebagai Pemoderasi Rista Angriani; Ingrid Panjaitan
Jurnal Minfo Polgan Vol. 15 No. 2 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i2.16239

Abstract

With Brand Image as a moderating variable, this study examines how social media marketing (SMM), location, and room rates influence the decision to stay at a star-rated hotel in Tawangmangu District, Karanganyar Regency. A purposive sampling method was used to collect data from 110 respondents through a 5-point Likert scale questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to demonstrate that all indicators met the criteria for convergent validity (outer model ≥ 0.70; AVE ≥ 0.50) and reliability (CR > 0.90). The results showed that brand image, location, and social media marketing had a positive and significant effect on the decision to stay, while room rate did not. In addition, brand image served as a moderating variable, strengthening the influence of location but weakening the influence of social media promotion and room rates on the decision to stay. The model could explain 72.6% of the variation in the decision to stay. These findings suggest that not only functional factors but also psychological factors, such as brand perception, influence stay decisions. Therefore, hotel managers are advised to strengthen their brand image and optimize digital marketing strategies and location selection to improve consumer decisions.
Management Control Systems and Partnerships in Driving Innovation and Business Performance: A Systematic Literature Review Ingrid Panjaitan; Ika Rosenta Purba
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4368

Abstract

The increasing complexity of business environments driven by digital transformation and sustainability challenges has heightened the importance of understanding how management control systems and alliance strategies jointly influence innovation capacity and business performance. Therefore, this study aims to conduct a systematic literature review and synthesize recent research on the interrelationship between management control systems, alliance strategies, innovation, and firm performance to identify emerging themes, research gaps, and theoretical contributions. Using the PRISMA approach, 22 peer-reviewed articles published between 2020 and 2025 were selected from the Scopus, Web of Science, and DOAJ databases and analyzed for conceptual and methodological insights. The findings reveal that management control systems and alliance strategies play a significant role in enhancing innovation capability and improving business performance, while digitalization and sustainability emerge as crucial contextual determinants. However, existing studies have yet to fully explain how these constructs dynamically interact within technology-driven and uncertain environments to support sustainable innovation. Based on this synthesis, the study proposes a conceptual model integrating management control systems and alliance strategies to achieve superior innovation and performance outcomes and suggests that future research employ longitudinal and cross-industry designs to validate and extend the proposed framework.
INTEGRASI SELF-DETERMINATION THEORY DAN AGILE LEADERSHIP UNTUK TRANSFORMASI MOTIVASI KERJA DAN PRESTASI KARYAWAN: STUDI KUALITATIF DI INDUSTRI TEKNOLOGI INDONESIA Inge Gunawan; Ingrid Panjaitan
Mount Hope Economic Global Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i2.823

Abstract

This study explores the integration of Self-Determination Theory (SDT) and Agile Leadership in enhancing work motivation and performance in the Indonesian technology industry. Using a qualitative approach, this study explores employee perceptions of SDT-based training supported by agile leadership practices. Data were collected through in-depth interviews with 18 employees and six leaders from three technology companies in Jakarta, as well as an analysis of company training documents. The findings indicate that training that supports autonomy, competence, and social connectedness, combined with adaptive agile leadership, significantly improves intrinsic motivation and performance. The novelty of this study lies in the integration of SDT and Agile Leadership in the Indonesian context, providing theoretical and practical contributions to human resource management in the technology industry. Practical implications include recommendations for designing training that focuses on psychological needs and developing leadership responsive to industry dynamics.
Co-Authors Abdun Wijaya Ade Isty Qhomariah Agus Andi Subroto Ardhining Westri Astuti, Aliya Nur Putri Baskoro Ajie Berliana Ariane Damardjati, Fx Dewi Anggun Puspitarini Dewi Fitriyana Hadijah Eko Meiningsih Fadilah Fadilah, Fadilah Gunawan, Inge Ika Rosenta Purba Inge Gunawan Isti Riana Dewi Juwita Sari Khenny El Yabes Johananta Kunto Adi Rumekso Latifa Dinar Rahmani Loso Judijanto Martalia, Diana Meera Gupta Muhammad Amsal Nasution Muhammad Syukri Nena Lestiana Petrus Juanda Siregar Pratysto, Tangguh Pratysto, Tangguh PURBA, IKA ROSENTA Rieneke Ryke Kalalo Rista Angriani Shopiana Shopiana Shopiana, Shopiana Shopiana, Shopiana Silviani Joice Lengah Sulistyowati, Lia Susi Arijanti Tangguh Pratysto Taufan Huneman Tri Astuti Wau, Redaktur Yua Sahara Yusak Prakoso