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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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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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Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kepuasaan Kerja Pelaut: Studi Pada PT. Fangiono Perkasa Sejati Actley, Rizkie; Siagian, Valentine; Malau, Harman
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3330

Abstract

Pelaut merupakan SDM yang sangat dibutuhkan di dunia pelayaran. Tugas pelaut masih belum dapat digantikan secara penuh oleh perkembangan teknologi. Namun dewasa ini, masih terdapat penyelewengan yang dilakukan oleh pelaut yang disebabkan oleh faktor lingkungan kerja dan kompensasi yang diterima pelaut sehingga mempengaruhi kepuasaan kerja pelaut. Di studi kasus ini, penulis meneliti faktor penyebab ketidakpuasan kerja pelaut dan solusi yang dapat diberikan. Metode penulisan yang digunakan penulis bersifat kuantitatif dengan memberikan kuesioner yang relevan dan menganalisis informasi tersebut secara menyeluruh. Dari hasil penelitian, penulis mendapatkan bahwa faktor lingkungan dan kompensasi memiliki dampak terhadap kepuasaan kerja pelaut. Dan penulis memberikan saran untuk perusahaan agar meningkatkan kompensasi dan turut aktif dalam menjaga lingkungan kerja agar meningkatkan kepuasaan kerja pelaut.
PENGARUH PROFITABILITAS, LEVERAGE DAN GREEN ACCOUNTING, TERHADAP TAX AVOIDANCE PADA INDEX PEFINDO 25 PERIODE 2018-2022 Febry Chatalya Pakpahan; Harman Malau; Mila Susanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12688

Abstract

Pajak merupakan kewajiban yang harus dibayar oleh subjek pajak kepada pemerintah. Perusahaan, sebagai salah satu subjek pajak terbesar, memiliki kontribusi signifikan terhadap pendapatan pajak negara. Bagi perusahaan, pajak adalah beban yang dapat mempengaruhi keuntungan mereka, sedangkan bagi negara, pajak merupakan sumber pendapatan untuk mendanai pengeluaran pemerintah. Karena perbedaan kepentingan ini, perusahaan seringkali mengelola beban pajak mereka, baik secara legal maupun ilegal. Salah satu strategi legal yang diterapkan adalah penghindaran pajak. Penelitian ini bertujuan untuk menganalisis bagaimana indikator dalam laporan keuangan, seperti Profitabilitas, Leverage, dan Green Accounting, memengaruhi praktik penghindaran pajak. Metode penelitian yang digunakan adalah kuantitatif, dengan pengambilan sampel menggunakan teknik Purposive Sampling dan pengujian hipotesis dengan regresi berganda. Sampel dalam penelitian ini adalah 25 perusahaan yang terdaftar dalam indeks Pefindo25, sebuah indeks pasar saham yang mencakup perusahaan kecil hingga menengah dengan kinerja terbaik di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa Leverage memiliki pengaruh parsial terhadap penghindaran pajak, sementara Profitabilitas dan Green Accounting tidak memiliki pengaruh parsial terhadap praktik tersebut. Namun, secara keseluruhan, Profitabilitas, Leverage, dan Green Accounting bersama-sama mempengaruhi penghindaran pajak.
Pengaruh Green Service Quality Terhadap Customer Satisfaction Di Kawasan Wisata Pulau Mursala, Sibolga Loviana Simarmata, Ruth; Hutabarat, Francis; Malau, Harman
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/db3kzv19

Abstract

Tujuan Penelitian ini hendak melihat green service quality dari kawasan pariwisata dan pengaruhnya terhadap customer satisfaction di kawasan wisata Pulau Mursala, Sibolga. Bisnis pariwisata tidaklah mudah, alam yang indah tidak sebegitusaja dibiarkan tanpa harus dipelihara dan dijaga. Kawasan pariwisata harus peduli pada lingkungan pariwisata dan sekitarnya. Penelitian ini menggunakan kuesioner dalam pengambilan data dan didapati 78 sampel penelitian. Analisa statistic menggunakan analisa regresi linear. Hasil penelitian menunjukkan bahwa ada pengaruh yang signifikan antara Green Service Quality terhadap Customer Satisfaction di Kawasan Wisata Pulau Mursala, dilihat dari nilai t-hitung 17,55 dan nilai signifikansi 0,000 < 0.05. Hal ini berarti Ha diterima dan Ho ditolak.  Dengan demikian hasil positif dan signifikan ini berarti dengan meningkatnya Kualitas Pelayanan maka dapat meningkatkan kepuasan konsumen Kawasan Wisata Pulau Mursala di Sibolga.
PENGARUH GREEN ACCOUNTING, SALES GROWTH DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PELAYARAN YANG TERDAFTAR DI BEI 2018-2023 Brahmana, Chelline Daphne Br; Hutapea, Joan Yuliana; Malau, Harman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13247

Abstract

Dengan menggunakan data dari 27 perusahaan di Bursa Efek Indonesia selama periode 2018 hingga 2023, kajian ini bertujuan untuk mengkaji pengaruh Green Accounting, Pertumbuhan Penjualan, dan Penggelapan Pajak terhadap Nilai Perusahaan. Untuk mengevaluasinya, kita akan menggunakan analisis regresi linier berganda agar dapat melihat keterkaitan antara variabel independen dan variabel dependen. Dari hasil analisis, dapat diketahui bahwa ketiga variabel tersebut secara parsial berpengaruh signifikan, dengan nilai signifikansi masing-masing adalah 0,012, 0,000, dan 0,000, lebih kecil dari angka 0,05. Koefisien regresi menunjukkan bahwa kenaikan praktik akuntansi hijau dan kinerja penjualan memiliki hubungan dengan penurunan nilai perusahaan, sementara strategi penghindaran pajak terkait dengan peningkatan nilai perusahaan. Dengan nilai Adjusted R Square sebesar 0,452, model regresi ini menunjukkan bahwa variabel Green Accounting, Sales Growth, dan Tax Evoidance dapat menjelaskan sekitar 45,2% variasi nilai perusahaan.
The impact of trust and service quality on customer loyalty in e-commerce Malau, Harman; Sitanggang, Juninetenth Keeply F
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244031

Abstract

This study analyzes the effect of custumer trust and service quality on custumer loyalty through e-commerce custumer satisfaction. This research uses a survey method by distributing questionnaires distributed to Tokopedia, Shopee and Lazada constumers who make transactions in 2024. The object of this research is constumers of Tokopedia, Shopee and Lazada users in North Sumatra. The respondents of the study were taken by purposive sampling obtained 100 respondents. Data is processed using Smart PLS 3. The results of this study show that custumer satisfaction has a significant effect on custumer loyalty, satisfied custumers usually make repeat purchases. Custumers feel comfortable and trust in the company so they will do re-shopping. Satisfied custumers often recommend products to friends and relatives. Loyal custumers have high trust in the company. Custumers believe that the company will continue to provide good service. Custumer trust has no significant effect on custumer loyalty. Custumer trust does not have a significant effect on custumer satisfaction. Service quality does not have a significant effect on custumer loyalty. Product quality and delivery speed often have a greater impact on custumer loyalty compared to service quality. Custumers are more likely to be loyal to platforms that consistently provide quality products and fast delivery. Suggestions for researchers to add custumer behavior variables in digital environments.
The Mediating Effect of Dividend Policy on Profitability and Market Value Added on Stock Prices in Retail Companies in Indonesia Simbolon, Aditya Jono; Sihotang, Ronny Buha; Malau, Harman
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.523

Abstract

The purpose of this study was first to examine the simultaneous and partial effects of Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies listed on the IDX. Second to examine the mediating effect of dividend policy (DPR) between Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies on the Indonesia Stock Exchange. This research approach is quantitative which is associative in nature. The population used for this study were retail companies listed on the IDX in the 2019-2022 period totaling 13 companies. The sample technique uses a census technique where all companies are used as research samples so that 4 consecutive years of observation data are obtained with a total of 52 data observations. The data analysis technique uses Oldineray Least Square multiple linear regression andPath Analysis by conducting partial (t test) and simultaneous (F test) tests. The results of this study prove that in the first model partially profitability (ROE) has a significant effect on dividend policy (DPR), while Market Value Added (MVA) has no significant effect on dividend policy (DPR). The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on dividend policy (DPR). The research results in the second model partially profitability (ROE) has no significant effect on stock prices, while Market Value Added (MVA) has a significant effect on stock prices. The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on stock prices. The results of the third model in path analysis testing can be proven that dividend policy (DPR) is able to mediate the relationship between profitability (ROE) and stock prices. Dividend policy (DPR) is not able to mediate the relationship of Market Value Added (MVA) to stock prices.
Analisis Panel Regression: Profitability, Debt Policy and Economic Value Added to the Value of Automotive and Component Companies in Indonesia Nababan, Meli Julianty Permatasari; Hutabarat, Francis; Malau, Harman
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.524

Abstract

This study aims to prove the effect of profitability (Return On Equity), Debt Policy (Debt to Equity Ratio), and Economic Value Added on Company Value (Price Book Value), both partially and simultaneously. This research approach is quantitative which is associative in nature to prove the effect of independent variables on dependent variables. The population of this study is an automotive company listed on the IDX using 12 sample companies during the 2019 - 2022 observation period so that 48 observation data units are obtained. The data analysis method used is Panel Regression which uses cross-sectional and time series data. The methods used are Chow Test, Hausman Test to estimate the selected regression model. This study proves that the Fixed Effect Model is the selected regression model. The results prove that Profitability as measured by ROE has no significant effect on the value of Automotive companies on the IDX Debt policy as measured by DER has a significant effect on the value of Automotive companies on the IDX. Economic Value Added (EVA) has a significant effect on the value of Automotive companies on the IDX. The results of simultaneous testing prove that profitability, debt policy and EVA together have an effect on firm value.
The Influence of Leadership and Organizational Culture Employee Performance at Medan Adventist Hospital Pandiangan, Gibson; Malau, Harman; Siagian, Harlyn
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.526

Abstract

The aim of this investigation was to ascertain whether leadership and organizational culture impact employee performance at Medan Adventist Hospital. This study adopts a quantitative research design, aimed at discerning and demonstrating the influence of one variable on others. The study encompasses the entire workforce of Medan Adventist Hospital, totaling 372 individuals. Employing the Solovin-based sampling technique, a total of seventy-nine employees will be selected for interviews, ensuring proportional representation across sections. The research employs descriptive data analysis techniques alongside multiple regression analysis, incorporating T-tests (partial tests), F-tests (simultaneous tests), and determination coefficient tests (R2). The analysis tool utilized in this study is the multiple linear regression model. The findings of this research validate that individual leadership significantly impacts the performance of Medan Adventist Hospital employees, while individual organizational culture similarly exerts a notable influence. Simultaneous testing demonstrates that both leadership and organizational culture collectively affect the performance of employees at Medan Adventist Hospital.
The Mediating Role of Work Discipline on The Effect of Leadership and Work Ethic to Employee Performance in Universitas Advent Indonesia Malau, Harman; Sitanggang, Juninetenth Keeply F
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.802

Abstract

This study aims to find out and analyze the influence of leadership and work ethic on discipline, the influence of discipline on performance, the influence of leadership and work ethic on performance, the influence of leadership on performance through discipline and to find out and analyze the influence of work ethic on performance through employee discipline at Adventist University Indonesia. With the Simple Random Sampling technique, a sample of 104 employees was obtained in this study. Data were collected through questionnaires, interviews and documentation studies. The questionnaire was calculated using the Likert scale unit of measurement, and processed using the path analysis method (path analysis. The results of the study show that Leadership has a positive and significant effect on discipline, Work Ethic has a positive and significant effect on Discipline, Discipline has a positive and significant effect on Performance, Leadership has a positive and significant effect on Performance, Work Ethic has a positive and significant effect on Performance, Leadership has a positive and significant effect on Performance through Discipline, and Work Ethic has a positive and significant effect on Performance through Discipline at Advant University Indonesia which proves that Discipline is an intervening variable in this study.
PENGARUH OPINI AUDIT DAN LIKUIDITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG ADA DI BEI TAHUN 2018-2021 Ginting, Raja Masmur; Malau, Harman
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1139

Abstract

Audit opinion and liquidity are examined into variable x in this study with the aim of knowing how well the influence produced on the length of time of the audit report lag which is the y variable in this study. As a population and also samples that will be researched, it is collected first through data sampling that is carried out to focus on the same field in a certain period of time, precisely companies engaged in basic industry and chemistry in 2018 - 2021. For the test, the data obtained first will be tested for normality through multicholinearity of the data by being ascertained once again through the histogram and normal P-P Plot which is the reference. Then a multiple linear regression analysis is carried out and the next is the f test and t test and end with a coefficient of determination test to determine how much influence it produces. The results of this study show that as many as 40 financial statements that are the object of this study show that it turns out that both audit opinions and liquidity have a negative and insignificant influence on audit report lag. However, when tested simultaneously, it was found that the audit opinion and liquidity had a significant influence on the audit report lag even though it was only 17.1% according to the results on the coefficient of determination test.
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