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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 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 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 Library & Information Science Mathematics Social Sciences Other

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PAJAK KARBON DIOKSIDA TRANSPORTASI DAN TARGET EMISI GAS RUMAH KACA INDONESIA Pratysto, Tangguh; Panjaitan, Ingrid; Wau, Redaktur
Media Akuntansi Perpajakan Vol 2, No 2 (2017): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v2i2.1095

Abstract

Indonesia memiliki target mengurangi emisi gas rumah kaca untuk target tanpa syarat sebesar 29% menjadi 2049 MtCO2e dan untuk target dengan syarat sebesar 41% menjadi 1689 MtCO2e dari baseline 2811 MtCO2e di tahun 2030. Sektor energi terutama transportasi adalah salah satu target emisi gas rumah kaca Indonesia, yang meliputi tiga emisi gas rumah kaca nasional yaitu karbon dioksida (CO2), metana (CH4), dan nitrogen oksida (N2O). Jumlah CO2 meningkat secara linear dengan jumlah pembakaran bahan bakar mobil. Peneliti menganalisis estimasi biaya sosial CO2 per liter bahan bakar di Eropa untuk melakukan estimasi biaya sosial CO2 per liter bahan bakar di Indonesia. Pajak karbon membuat harga bahan minyak bensin meningkat 1,227 Rupiah dan disel meningkat 1,225 Rupiah, hal ini diperlukan untuk mencapai target pengurangan emisi gas rumah kaca untuk target tanpa syarat sebesar 29% menjadi 2049 MtCO2e dan untuk target dengan syarat sebesar 41% menjadi 1689 MtCO2e dari baseline 2811 MtCO2e di Indonesia tahun 2030. Pajak karbon bisa membantu pemerintah Indonesia untuk mencapai target penurunan gas rumah kaca di tahun 2030. Kata Kunci: Pajak Karbon, Gas Rumah Kaca, Karbon Dioksida, Harga Bahan Bakar, Emisi
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.
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.
Co-Authors Ade Isty Qhomariah Agus Andi Subroto Astuti, Aliya Nur Putri Baskoro Ajie Berliana Ariane Damardjati, Fx Dewi Anggun Puspitarini Dewi Fitriyana Hadijah Fadilah Fadilah, Fadilah Gunawan, Inge Ika Rosenta Purba Isti Riana Dewi Juwita Sari Khenny El Yabes Johananta Loso Judijanto Martalia, Diana Nena Lestiana Petrus Juanda Siregar Pratysto, Tangguh Pratysto, Tangguh PURBA, IKA ROSENTA Rista Angriani Shopiana Shopiana Shopiana, Shopiana Shopiana, Shopiana Sulistyowati, Lia Susi Arijanti Tangguh Pratysto Taufan Huneman Tri Astuti Wau, Redaktur Yua Sahara