Article Per Year (5 Year)
p-Index From 2021 - 2026
2.504
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Binus Business Review SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] SULTANIST: Jurnal Manajemen dan Keuangan Community Engagement and Emergence Journal (CEEJ) GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Economics and Business Letters International Journal of Applied Finance and Business Studies BISMA (Bisnis dan Manajemen) Proceedings of The International Conference on Business and Economics Jurnal Penelitian Pendidikan Indonesia Manajemen : Jurnal Ekonomi Jurnal Riset Psikologi
Nagian Toni
Universitas Prima Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Physics Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Validitas dan Reliabilitas Instrumen Harga Diri untuk Dosen Perguruan Tinggi Sunarsih Sunarsih; Pasaman Silaban; Nagian Toni
Jurnal Riset Psikologi Vol. 9 No. 1 (2026): Jurnal Riset Psikologi
Publisher : Departemen Psikologi, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jrp.v9.i1.10

Abstract

This study aims to examine the validity and reliability of a self-esteem instrument developed for lecturers in private universities in Pekanbaru, Indonesia. The instrument was constructed based on Rosenberg’s self-esteem theory, encompassing two dimensions: self-competence and self-liking. A quantitative approach was employed involving 350 lecturers from several private universities in Pekanbaru selected through a random sampling technique. Content validity was evaluated by two experts using Gregory’s formula, while internal consistency reliability was analyzed using Cronbach’s Alpha through SPSS version 25. The findings indicate that the instrument achieved a content validity index of 0.8125, categorized as high validity, and a Cronbach’s Alpha coefficient of 0.756, indicating acceptable reliability. These results suggest that the instrument possesses adequate psychometric properties and can be used to assess lecturers’ self-esteem within the context of private higher education institutions in Pekanbaru. The study contributes to the development of contextual psychological measurement tools for academic professionals.
Dual - Value Dynamics in Street Coffee Consumption: The Mediating Role of Customer Engagement Between Perceived Price Fairness and Social Experience Toward Repurchase Intention Elfina O.P Damanik; Johanes Wilfrid Pagihutan Purba; Hengki Mangiring Parulian Simarmata; Darwin Lie; Nagian Toni
Manajemen: Jurnal Ekonomi Vol. 7 No. 3 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/btmnam40

Abstract

This study examines how perceived price fairness and consumer social experience affect customer engagement and repurchase intention among street coffee consumers in Indonesia. Using a quantitative explanatory approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) on data from 400 respondents, the research identifies a dual-value dynamic between economic fairness and social experience in shaping consumer loyalty. The findings show that price fairness does not significantly influence engagement but directly increases repurchase intention, indicating that transparent pricing builds rational trust and behavioral loyalty. In contrast, consumer social experience strongly enhances both engagement and repurchase intention, confirming that emotional connection and social belonging are the main drivers of repeat behavior. Customer engagement also significantly predicts repurchase intention and mediates the relationship between social experience and loyalty, while its mediating effect between price fairness and loyalty is insignificant. These results demonstrate that engagement functions as a psychological bridge between social interaction and behavioral commitment. The study contributes to understanding consumer loyalty in informal markets and suggests that entrepreneurs should combine fair pricing with interactive, community-based experiences to strengthen customer trust and long-term loyalty.
Evaluation of the Role of Digital Financial Literacy in Improving the Welfare of Micro, Small, and Medium Enterprises in Simalungun Regency, North Sumatra Province Bayu Wulandari; Herlin Munthe; Tina Novianti Sitanggang; Jhon Lismart Benget; Agung Sahbana; Merry Rusida; Nagian Toni; Namira Ufrida Rahmi
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.7858

Abstract

Digital financial literacy is the ability of individuals to understand, evaluate, and use digital financial products and services effectively, efficiently, and safely. In the context of MSMEs, this literacy is important to help make the right decisions related to capital management, transaction recording, and more accurate business planning. This community service activity uses a participatory and educational approach. The participatory approach was chosen to actively involve MSME actors in the entire series of activities, while the educational approach aimed to improve the understanding, skills, and attitudes of MSME actors towards digital financial literacy. The PKM activity will be held on November 14, 2025 in Haranggaol Village, Simalungun Regency, North Sumatra Province. Based on the results of the evaluation that has been carried out, it can be concluded that digital financial literacy has a significant role in improving the welfare of Micro, Small, and Medium Enterprises (MSMEs) in Simalungun Regency, North Sumatra Province. MSME actors' understanding of the use of digital financial services, such as digital wallets, mobile banking, application-based financial recording, and non-cash transactions, has been proven to help improve the efficiency of business financial management.
THE INFLUENCE OF INCENTIVES, SERVANT LEADERSHIP, ANDORGANIZATIONAL CULTURE ON NURSES’ PERFORMANCE WITH WORK STRESS AS AN INTERVENING VARIABLE Yanti Fitriani Panjaitan; Syaifuddin Syaifuddin; Salman Faris; Nagian Toni; Elly Romy
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 14 No. 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima I
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v14i1S.819

Abstract

This study aims to analyze the influence of incentives, servant leadership, and organizational culture on nurses’ performance with work stress as an intervening variable at Delima General Hospital Medan. The population consisted of 39 nurses; therefore, a saturated sampling technique was applied. Data were collected using questionnaires and documentation, then analyzed with t-tests, Sobel test, and path analysis using SPSS 25. The findings revealed: (1) incentives positively affect work stress; (2) servant leadership negatively affects work stress; (3) organizational culture positively affects work stress; (4) incentives and servant leadership have a positive and significant effect on performance; (5) organizational culture has a negative and insignificant effect on performance; (6) work stress has a positive and significant effect on performance; (7) there is no effect of incentives and servant leadership on performance through work stress; (8) organizational culture influences performance through work stress as an intervening variable.
Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Perusahaan Food And Beverage Terdaftar Di Bursa Efek Indonesia Periode 2022 - 2024 Harry Kristanto; Merry Rusida S; Tina Novianti Sitanggang; Nagian Toni; Darwin Lie; Keumala Hayati
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9392

Abstract

Bursa Efek Indonesia menekankan pentingnya transparansi dan kepatuhan pajak dari setiap perusahaan yang terdaftar. Di tengah tekanan efisiensi operasional, sebagian perusahaan pada sektor makanan dan minuman berupaya mengelola beban pajaknya melalui strategi penghindaran pajak (tax avoidance). Namun demikian, tidak semua perusahaan terindikasi menerapkan praktik ini, karena banyak di antaranya tetap menjaga kepatuhan perpajakan guna mempertahankan reputasi dan kepercayaan dari para investor. Perusahaan dengan skala kecil, kondisi keuangan yang kurang menguntungkan, atau tingkat likuiditas rendah umumnya tidak terdorong atau tidak memiliki kapasitas untuk melakukan penghindaran pajak. Penelitian ini mengambil populasi dari seluruh perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024, berjumlah 50 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yaitu metode yang didasarkan pada kriteria-kriteria tertentu yang telah ditentukan sebelumnya. Temuan dari penelitian ini menunjukkan bahwa secara parsial, profitabilitas memiliki pengaruh yang signifikan terhadap praktik tax avoidance. Artinya, semakin tinggi tingkat keuntungan perusahaan, semakin besar kecenderungan perusahaan tersebut untuk menghindari pajak. Sebaliknya, ukuran perusahaan berpengaruh negatif secara signifikan terhadap tax avoidance, yang berarti perusahaan dengan skala besar cenderung lebih taat pajak dan menghindari praktik penghindaran pajak. Variabel likuiditas tidak menunjukkan pengaruh signifikan, yang menandakan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek tidak secara langsung memengaruhi keputusan untuk melakukan penghindaran pajak. Sementara itu, pertumbuhan penjualan memiliki pengaruh positif yang signifikan, mengindikasikan bahwa peningkatan penjualan dapat mendorong perusahaan untuk mencari cara dalam mengurangi beban pajak. Secara simultan, keempat variabel profitabilitas, ukuran perusahaan, likuiditas, dan pertumbuhan penjualan terbukti memiliki pengaruh yang signifikan terhadap tax avoidance, yang menegaskan bahwa kombinasi faktor-faktor ini berperan penting dalam strategi pengelolaan pajak perusahaan.
Co-Authors Adam Afiezan Agung Sahbana Angelia Angelia Bayu Wulandari Darwin Lie Elfina O.P Damanik Elly Romi Elly Romy Enda Noviyanti Simorangkir Erina Alimin Galumbang Hutagalung Harry Kristanto Hengki Mangiring Parulian Simarmata Herlin Munthe Hesty Amalia Gultom Isieny Wendy Jesslyn Kosasih Jhon Lismart Benget. P. Johanes Wilfrid Pagihutan Purba Jonathan Charmian Vivaldy Keumala Hayati Kuras Purba Merry Rusida Merry Rusida S Mettania Kirana Namira Ufrida Rahmi Paningkat Siburian Pasaman Silaban Ryan Wijaya Salman Faris Sunarsih Sunarsih Syaifuddin Syaifuddin Thomas Sumarsan Goh Tina Novianti Sitanggang vina widya sari yanraja David Hamonangan Damanik Yanti Fitriani Panjaitan Yusuf Ronny Edward