Article Per Year (5 Year)
p-Index From 2021 - 2026
1.431
P-Index
This Author published in this journals
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 Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis 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
Panjaitan, Ingrid
Universitas Catur Insan Cendekia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
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.
Management Control Systems and Partnerships in Driving Innovation and Business Performance: A Systematic Literature Review Panjaitan, Ingrid; Purba, Ika Rosenta
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.
PENDEKATAN FLEKSIBEL DAN ADAPTIF TERHADAP PENCIPTAAN BISNIS INDONESIA SAAT INI Panjaitan, Ingrid; Gunawan, Inge
Mount Hope Management International 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/momil.v3i2.978

Abstract

This study explores flexible and adaptive approaches to business creation in Indonesia, amidst rapidly changing economic dynamics due to digitalization, the pandemic, and regulatory changes. Using the theoretical framework of organizational agility and entrepreneurial orientation, the study analyzes how Indonesian entrepreneurs implement adaptive strategies to enhance business resilience and innovation. Using mixed methods, data was collected from 200 MSMEs across various sectors. Results show that flexible approaches are significantly correlated with improved business performance, with technology adaptation being a key factor. Implications for entrepreneurship policy and practice are discussed, emphasizing the importance of a dynamic supporting ecosystem.
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.
The Influence of Entrepreneurial Orientation, Innovation Capability, and Risk-Taking on Business Performance Subroto, Agus Andi; Arijanti, Susi; Panjaitan, Ingrid; Purba, Ika Rosenta
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.
Co-Authors Arijanti, Susi Astuti, Aliya Nur Putri Berliana Ariane Damardjati, Fx Dewi Anggun Puspitarini Dewi Fitriyana Hadijah Fadilah Fadilah, Fadilah Gunawan, Inge Isti Riana Dewi Juwita Sari Martalia, Diana Nena Lestiana Petrus Juanda Siregar Pratysto, Tangguh Pratysto, Tangguh PURBA, IKA ROSENTA Shopiana Shopiana Shopiana, Shopiana Shopiana, Shopiana Subroto, Agus Andi Sulistyowati, Lia Tangguh Pratysto Taufan Huneman Tri Astuti Wau, Redaktur