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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Alignment: Journal of Administration and Educational Management Jurnal Mantik Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Law, and Education Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Riset Akuntansi dan Auditing Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomis Jurnal Penelitian Pendidikan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Ulil Albab PESHUM

Harman Malau

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Author-ID : 2610719

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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THE 4P’S MARKETING MIX VARIABLES: AN ASSESSMENT OF CONCEPT, APPLICABILITY AND IMPACT ON ORGANIZATIONAL GOAL FROM WEST JAVA’S BUSINESS ORGANIZATIONS Harman Malau
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 1 (2020): JTIMB|Mei 2020
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.984 KB)

Effective marketing strategy enables marketers to create a combination of variables in managing wisely the company’s activities to achieve the expected goals. Now days, there are several approach methods that common practiced in marketing stategy which is called 4Ps. This research used independent variables that are place, price, promotion and place. And it’s dependent variable was organizational goal. This study were to investigate (a) the practice application of 4Ps on business organization and (b) to examine the impact of the 4Ps marketing variables on business performance in Indonesia (c) to examine the impact of the 4Ps marketing variables on business performance in Indonesia. This research employed selected top manufacture companies listed in West Java-Indonesia. There were 110 respondents distributed as primary data that were obtained by distributing a structured questionaires to marketing managers or director (or the manager involved in marketing activities). Data analysis was conducted through the 100 returned questionaires (91 % respond rate valid for data analysis). The results of the study showed that marketing mix variables was applied in business practices. The reactions of the respondent toward mix variables and organizational variable mean was high in 4.12 and 4.04. The size of the variables are represented in the form of numbers starting from 1, 2, 3, 4 and 5. Thus the numbers 4.12 and 4.04 mean that 4P's variables and organizational goal variables are variables that play an important role in business organizations. Correlation of each product, price, promotion and place shows a positive direction and a strong relationship to organizational goals. And simultaneously the direction remains positive with a very strong relationship. Furthermore, the achievement of organizational goals can be predicted by using multiple linear regression where organizational goals are influenced by product strategy, price, promotion and place where Organizational goal = 0.25 + 0.20 product + 0.30 price + 0.41 promotion + 0, 18 place. And each independent variable (t-test) significantly influences the achievement of organizational goals. Likewise, simultaneously (F-test) independent variables significantly influence the achievement of organizational goals.

PENGARUH PROFITABILITAS DAN KOMPENSASI RUGI FISKAL TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017–2020 Meldaria Hutagalung; Harman Malau
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.321 KB)

The purpose of this study is to determine whether there is an effect of profitability and fiscal loss compensation on tax planning in the plastics and packaging sub-sector listed on the Indonesian stock exchange for the period 2017-2020. The population of this study is a manufacturing company in the plastics and packaging sub-sector with a sample of as many as 15 companies. The research was conducted using quantitative methods with purposive sampling technique. This study uses secondary data obtained from the financial statements of the plastic and packaging sub-sector companies listed on the Indonesian stock exchange for the period 2017 – 2020. This study uses a sample testing method with the results of the classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation) , hypothesis testing (t test, f test), coefficient of determination test and descriptive statistics. The researcher analyzed the data based on the simultaneous test results that profitability and fiscal loss compensation both had no significant effect on tax planning in plastic and packaging sub-sector companies listed on the Indonesian stock exchange for the 2017-2020 period.

The Effect of Profitability, Asset Structure on Capital Structure in Registered Chemical Sub-Sector Companies on IDX from 2018-2020 Lita Novia Ciputri SM; Harman Malau
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6917

The purpose of this study is to find out how profitability and asset structure can affect capital structure with the research target being 12 chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. Profitability and asset structure are independent variables and capital structure is the dependent variable in this study. This research uses purposive sampling technique. The data used in this study is secondary data taken from www.idx.co.id. This research uses multiple linear regression analysis model. This study obtained results that prove that profitability has a positive effect on capital structure while asset structure has a negative effect on capital structure. The coefficient of determination analysis shows that the adjusted R square value on the coefficient of determination test is 4.9%, where the remaining 95.1% is influenced by other variables. This shows that the independent variables in this study are not sufficiently influential on the capital structure because there are still many other variables that have a major influence on the capital structure.

THE IMPACT OF LIQUIDITY AND SOLVABILITY TOWARD PROFITABILITY ON FOOD AND BEVERAGE PRODUCT SUBSECTORS COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE Bill Schara Marbun; Harman Malau
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This aim of this research was to know whether the liquidity and solvency variables have impact on probability in the food and beverages product subsector. The data source of this research was secondary data obtained from financial reports and annual reports of companies listed on the Indonesia Stock Exchange in 2016-2018. Then this study used purposive sampling to determine the sample that in research. And several methods of data analysis that to be processed, with test classic assumptions, test hypotheses and regression analysis in providing conclusions of this study. It was found that the average liquidity variable in the company was in good condition, solvency in the related company was not good and the same as liquidity, profitability in the average company was in good condition. Meanwhile based on the hypothesis test it was concluded that liquidity has a significant effect on profitability but solvency did not influence profitability. Liquidity and solvency had a significant impact on profitability simultaneously

EFFECT OF PROFITABILITY AND LIQUIDITY ON STOCK RETURNS ON INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2015-2018 Gwyneth Heiddy Limbong; Harman Malau
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of profitability and liquidity on stock returns. The dependent variable is the return on equity (ROE) and current ratio (CR) and uses stock returns as an independent variable. The data collection method used is using purposive sampling, the source of which is secondary data, and obtained from the company's annual or financial statements. This study uses samples from infrastructure sector companies in the energy, toll roads, ports, airports & the like and telecommunications sub-sector that were listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is the multiple regression method. The results showed that profitability did not affect stock returns and liquidity does not affect stock returns. And the simultaneous effect of return on equity (ROE) and current ratio (CR) on stock returns does not affect infrastructure sector companies listed on the Indonesia Stock Exchange in 2015-2018.

THE EFFECT OF LIQUIDITY AND PROFITABILITY ON COMPANY VALUE (Study on consumer goods industry sector companies in the food and beverage sub-sector listed on the IDX in 2018-2019) Joseph Andre Sinaga; Harman Malau
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine whether liquidity and profitability influence firm value. The data used in this study is secondary data where this secondary data is taken from the financial statements of companies in the consumer goods industry sector in the food and beverage sub-sector listed on the IDX in 2018-2019. This research uses descriptive analysis method, linear regression, and significant test. The results of this study indicate that liquidity has an influence on firm value in the consumer goods industry sector in the food and beverage sub-sector. Same thing with profitability. Profitability influences firm value. And after conducting the simultaneous test, liquidity, and profitability influence firm value, but not significant.

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA Intan Pebriana Marbun; Harman Malau
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini bertujuan untuk mengetahui apakah variabel struktur modal dan profitabilitas berpengaruh terhadap harga saham pada subsektor kosmetik dan keperluan rumah tangga. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini menggunakan purposive sampling untuk menentukan sampel yang diteliti. Beberapa metode analisis data yang akan diolah, dengan deskriptif analisis, uji hipotesis, dan analisis regresi untuk memberikan kesimpulan. Struktur modal memiliki nilai R= 0,813 dan R square=66,1%, profitabilitas memiliki nilai R= 0,949 dan R square= 90%, dan nilai R dari struktur modal dan profitabilitas sebesar 0,949, dan R square= 90%. Hasil penelitian ini menunjukkan uji t (DER) berpengaruh secara signifikan terhadap harga saham dengan hasil (0,000), uji t (ROE) berpengaruh secara signifikan terhadap harga saham dengan hasil (0,000), uji F (DER & ROE) berpengaruh secara signifikan terhadap harga saham dengan hasil F= (0,000).

ANALISIS PENGARUH FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2017-2019 Hazel Sharon Millane Ingkan Karuyan Nainggolan; Harman Malau
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Laporan keuangan merupakan salah satu bentuk laporan yang disajikan oleh sebuah perusahaan guna menunjukkan kinerja pada keuangan perusahaannya. Namun terdapat banyak kasus penipuan dalam laporan keuangan ini dengan cara mempercantik laporan keuangan sehingga banyak investor yang akan tertarik pada perusahaan tersebut. Maka dari itu, dilakukannya penelitian ini dengan tujuan untuk memperoleh sebuah bukti empiris dari efektivitas dari fraud triangle yang dimana merupakan factor dari penyebab terjadinya kecurangan laporan keuangan (financial statement fraud). Laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman (Food and Beverage) yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019 merupakan objek dari penelitian ini serta digunakannya 36 sampel data dan dianalisa dengan analisis regresi logistik. Hasil dalam penelitian ini menunjukkan bahwa dari ke-7 variabel dalam penelitian ini, terdapat pengaruh positif pada variabel Organizational Structure (OStruc) terhadap kecurangan laporan keuangan, sementara Financial stability (ACHANGE), external pressure (LEV), personal financial need (OSHIP), financial target (ROA), nature of industry (RECEIVABLE), dan rationalization (AUDITCHANGE) berpengaruh negative terhadap kecurangan laporan keuangan.

PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Helentina; Harman Malau
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine wheter there is an influence between Profitability and Good Corporate Governance on Tax Management. The research population is banking sector companies listed on the Indonesia Stock Exchange in 2017-2019, which where taken as many as 23 companies as samples. The data used by the researchers as the basis of analysis in this study is secondary data. The analysis technique used by the researchers is multiple linear regression analysis. The result of the study show that Profitability and Good Corporate Governance have no significant effect on tax management.

PENGARUH FASILITAS PAJAK DAN LEVERAGE TERHADAP MANAJEMEN PAJAK (Studi Kasus Pada Perusahaan Sub-Sektor Kimia Yang Terdaftar di BEI pada Tahun 2017-2019) Rizky Daniel Rivaldi Tambunan; Harman Malau
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to show whether the effect of tax facilities and leverage on tax management in the chemical sub-sector in the years listed on the Indonesian stock exchange in 2017-2019. This research was conducted using quantitative methods, the research method to be carried out was purposive sampling method and the researchers collected various kinds of companies, namely 30 companies. The data used is secondary data on the financial statements of every chemical sub-sector company listed on the Indonesia Stock Exchange in 2017-2019. The method of testing this sample by researchers is used with the results of the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, r test, f test, t test. The way the researcher analyzes this data is by using multiple linear regression. The results of this study inform and conclude that tax facilities have an effect on tax management while leverage has no effect on tax management.

Co-Authors Actley, Rizkie Angellee Gloria Lingga Ariel, Bobie Manfred Alfaro Dick Bradley Bill Schara Marbun Bill Schara Marbun Boman Lingga Brahmana, Chelline Daphne Br Chris Octsantri Newin Huise Christina Burhan, Melissa Daniel Dewi L Sitorus Dick Wolters Marbun Elma Kania Febry Chatalya Pakpahan Francis Hutabarat Ginting, Raja Masmur Gwyneth Heiddy Limbong Gwyneth Limbong Harlyn L. Siagian Hazel Sharon Millane Ingkan Karuyan Nainggolan Heima Sitorus Helentina Hutapea Priskila Brigita Imelda Surbakti Intan Pebriana Marbun Joan Yuliana Hutapea Jonathan Nadeak Joseph Andre Sinaga Joseph Andre Sinaga Judith T. G. Sinaga Judith Tagal Gallena Sinaga Limbong, Gwyneth Lita Novia Ciputri SM Lorina Siregar Sudjiman Loviana Simarmata, Ruth Meldaria Hutagalung Melissa Christina Burhan Mila Susanti Nababan, Meli Julianty Permatasari Pandiangan, Gibson Pebrin Miller Limbong Ray Hutapea Rizky Daniel Rivaldi Tambunan Romian Marpaung Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Roslan Sinaga Sagala, Clarissa Grace S. Samuel Parlindungan Silalahi Silalahi, Samuel Parlindungan Simbolon, Aditya Jono Sinaga, Judith Sitanggang, Juninetenth Keeply F Susanti, Mila Valentine Siagian Vernando, Yansen William Eben Haezer Silalahi Yohan Saputra

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