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All Journal Teika Journal of Economic, Bussines and Accounting (COSTING) Jurnal Bisnis Darmajaya Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Journal of Management and Digital Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Moneter : Jurnal Keuangan dan Perbankan The Contrarian: Finance, Accounting, and Business Research Amkop Management Accounting Review (AMAR) PEDAMAS (Pengabdian Kepada Masyarakat)
Heddry Purba
Universitas Advent Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PENERAPAN SISTEM E-FILING, KUALITAS TEKNOLOGI INFORMASI TERHADAP TINGKAT KEPATUHAN PAJAK Fani Setianingrum; Francis Hutabarat; Heddry Purba
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.v7i6.12590

Abstract

Pajak adalah kewajiban finansial yang harus dibayarkan kepada pemerintah oleh wajib pajak, dan hal ini dilakukan untuk memenuhi kebutuhan dan kesejahteraan masyarakat. Pengetahuan perpajakan digunakan sebagai penilaian untuk mengukur pemahaman wajib pajak tentang peraturan perpajakan dan perubahan ketentuan pajak. Tujuan dari penelitian ini adalah untuk mengeksplorasi bagaimana penerapan e-filing dan kualitas teknologi informasi dapat meningkatkan kepatuhan wajib pajak di Universitas Advent Indonesia dan Masyarakat sekitar parongpong. Penelitian ini melibatkan 78 responden yang diberikan kuesioner secara online dengan menggunakan pendekatan kuantitatif, yang menggunakan metode sampel probability dengan teknik random sampling untuk pengumpulan data. Penelitian ini menunjukkan bahwa wajib pajak merasa lebih mudah dalam memenuhi kewajiban perpajakannya, terutama dengan menggunakan e-filing yang dianggap lebih efisien. Hasil lainnya menunjukkan bahwa teknologi informasi berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak. Berdasarkan hasil penelitian yang menunjukkan bahwa penerapan e-filing dengan adanya moderasi dari teknologi informasi berpengaruh signifikan terhadap Tingkat kepatuhan pajak.
The Influence Of Digital Marketing And VAT (Value Added Tax) Literacy On Consumer Purchasing Behavior Lingga, Shonia Mehangga; Sitompul, Grace Orlyn; Purba, Heddry
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1112

Abstract

This study aimed to examine the impact of digital marketing and VAT (Value Added Tax) literacy on consumer purchasing behavior. It investigates how marketing through digital media, along with VAT literacy, can affect respondents as consumers across both online and offline platforms. The research employs a quantitative approach, utilizing primary data collected through questionnaires and multiple linear regression techniques. The population consists of 387 students from “Universitas Advent Indonesia,” who graduated in 2023, with a sample of 151 students from the economics faculty. The sampling method used is probability sampling, resulting in 82 respondents. The independent variables are digital marketing and VAT (Value Added Tax) literacy, while the dependent variable is consumer purchasing behavior. This study utilizes SPSS 27 software. The findings indicate that digital marketing and VAT literacy, when considered together, influence consumer purchasing behavior. Additionally, the results of the study shows that effective digital marketing strategies can strengthen consumer relationships and enhance loyalty, making them essential in today’s digital age. However, VAT literacy has little impact on purchasing behavior since the surveyed respondents already have high VAT literacy.
THE EFFECT OF THE USE OF GAMIFICATION E-LEARNING ON EMPLOYEE ENGAGEMENT, JOB PLEASURE, AND JOB SATISFACTION IN THE BANKING SECTOR Girsang, Laverin Imelda; Purba, Heddry; Hutabarat, Francis
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.v7i6.13239

Abstract

The impact of gamification e-learningon banking employees' engagement, enjoyment,and job satisfaction is the focus of this study. Many businesses are turning to e-learningto improve access and flexibility of training due to the changing digital work environment triggered by the COVID-19 pandemic. This research focuses on how gamification e-learningaffects employee engagement, enjoyment at work, and job satisfaction—byconducting a quantitative study by distributing questionnaires to 114 Standard Chartered Bank employees, selected using probability sampling method through random sampling technique. The positive relationship between e-learning gamificationand the three variables was processed on the SEM-PLS version 3.2.9 application. As a result of this study, gamification e-learningcan significantly increase employee engagement, enjoyment at work,and job satisfaction and has a positive influence. Therefore, this study is expected to inform organizations about the importance of the gamification approach in employee training.
Supply Chain 4.0: Impact on Operational Performance, Mediated by Enterprise Resource Planning Antonio Asa Julian; Heddry Purba; Jhon Rinendy
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7529

Abstract

Digitalization has driven companies to invest in enhancing their Supply Chain towards Supply Chain 4.0, where digital system integration becomes a key factor in improving operational performance. In this context, Enterprise Resource Planning (ERP) plays a crucial role in optimizing supply chain processes through more structured digitalization. This study employs a quantitative method using purposive sampling, involving 100 respondents. Data was collected through a questionnaire measured using a Likert scale. The data analysis technique utilized is Structural Equation Modelling Partial Least Square (SEM-PLS). The findings reveal that the implementation of digital supply chain has a significant positive impact on operational performance. Although DSC has a direct influence on operational performance, its impact is not as substantial as when mediated through ERP. This confirms the mediation analysis, indicating that ERP implementation plays a vital role in strengthening the influence of digital supply chain transformation on operational performance.
Pengaruh Pengungkapan Lingkungan Terhadap Kualitas Audit Di Indonesia: Peran Moderasi Perhatian Media Andrew Anayah Hasian; Hisar Pangaribuan; Heddry Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7557

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Perhatian Media dan Pengungkapan Informasi Lingkungan terhadap Kualitas Audit, serta peran moderasi Perhatian Media dalam hubungan antara Pengungkapan Informasi Lingkungan dan Kualitas Audit. Metode yang digunakan dalam penelitian ini adalah analisis regresi dengan pendekatan Partial Least Squares – Structural Equation Modeling (PLS-SEM). Data dikumpulkan melalui kuesioner yang disebarkan kepada 61 auditor eksternal yang bekerja di berbagai Kantor Akuntan Publik (KAP) di Jakarta. Teknik pengambilan sampel dilakukan dengan metode purposive sampling untuk memastikan relevansi responden terhadap penelitian. Hasil penelitian ini menunjukkan bahwa Perhatian Media berpengaruh positif dan signifikan terhadap Kualitas Audit, yang mengindikasikan bahwa semakin tinggi perhatian media, semakin baik kualitas audit suatu perusahaan. Sementara itu, Pengungkapan Informasi Lingkungan memiliki pengaruh positif dan signifikan terhadap kualitas audit yang menunjukkan bahwa transparansi lingkungan saja cukup untuk meningkatkan kualitas audit. Namun penelitian ini menunjukkan bahwa Perhatian Media terbukti tidak mampu memoderasi hubungan antara Pengungkapan Informasi Lingkungan dan Kualitas Audit.
Faktor-Faktor Yang Mempengaruhi Niat Berinvestasi Pada Cryptocurrency Debora Hutapea; Heddry Purba; Valentine Siagian
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7805

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi niat seseorang untuk berinvestasi dalam cryptocurrency di Indonesia. Tiga faktor yang diuji adalah pajak atas transaksi kripto, pengaruh sosial, dan persepsi keamanan. Penelitian ini menggunakan teori Theory of Planned Behavior (TPB) dan Technology Acceptance Model (TAM) untuk memahami perilaku investor. Data dikumpulkan dari 100 anggota komunitas TokoCrypto Jakarta Selatan dan dianalisis dengan metode SEM-PLS. Hasil menunjukkan bahwa persepsi keamanan berpengaruh signifikan terhadap niat berinvestasi, sedangkan pajak dan pengaruh sosial tidak menunjukkan pengaruh yang kuat. Nilai R² sebesar 0,834 menunjukkan bahwa model ini dapat menjelaskan sebagian besar keputusan investasi. Temuan ini menegaskan bahwa rasa aman menjadi kunci utama dalam mendorong orang untuk berinvestasi di aset kripto.
Last Mile Delivery: Research Trends Using Bibliometric Analysis Purba, Heddry; Hutabarat, Francis
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2689

Abstract

This study aims to explore and analyze research trends in the field of Last Mile Delivery (LMD) by systematically mapping the direction of scientific studies over the past twelve years. This study also aims to identify future research agendas in the field of LMD based on topic trends and geographical distribution. A bibliometric approach was used to review academic literature sourced from Google Scholar and Scopus during the period 2013–2024. The analysis techniques employed included citation analysis, co-citation analysis, and keyword co-occurrence using VOSviewer software. This study analyzed publication data by time and geographical region, and examined the interrelationships among authors, institutions, and countries. The results show fluctuations in the number of publications each year, with a peak in 2019. A total of 186 documents were found, involving 494 authors from 9 countries, with the United Kingdom and the United States being the most prominent. In the last four years, publication trends have shown a significant decline. Theme cluster visualization reveals a diverse range of topics, including sustainability, technological innovation, consumer behavior, and urban distribution systems. This study provides theoretical contributions to understanding the scientific landscape of LMD and serves as a practical reference for policymakers and logistics practitioners in developing more adaptive and efficient final-mile delivery strategies. Further research is proposed to expand the scope of local and theoretical contexts.
The impact of unified theory of acceptance and use of technology and social cognitive theory on accounting students' intentions to learn audit software Yohanes Raja Oloan Hutapea; Heddry Purba; Mila Susanti
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.448

Abstract

The growing digitalization of auditing requires accounting students to develop competencies in audit software; however, technology-centered models alone may not fully explain their learning intentions. This study integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) and Social Cognitive Theory (SCT) to examine the determinants of students’ intention to learn audit software, with emphasis on task-specific self-efficacy. Data were collected from 97 accounting students using purposive sampling and analyzed with SEM-PLS. The results show that social influence significantly affects behavioral intention, while performance expectancy, effort expectancy, and self-efficacy are not significant. These findings indicate that students’ intentions are driven more by academic environment and social pressure than by perceived usefulness, ease of use, or individual confidence. This study highlights the limitation of UTAUT in structured system contexts and emphasizes the importance of contextual psychological factors in audit education.
Pengaruh Kepemimpinan Dan Green Human Resource Management Terhadap Kinerja Karyawan River Nababan; Grace Orlyn Sitompul; Heddry Purba
MAMEN: Jurnal Manajemen Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v5i2.7935

Abstract

Penelitian ini dilakukan karena masih terdapat permasalahan terkait kinerja pegawai pada Kantor Kecamatan Parongpong, seperti belum optimalnya pelayanan kepada masyarakat dan pencapaian target kerja. Selain itu, organisasi saat ini juga dituntut untuk lebih memperhatikan aspek lingkungan melalui penerapan Green Human Resource Management (GHRM). Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan dan GHRM terhadap kinerja karyawan pada Kantor Kecamatan Parongpong. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 30 pegawai dan dianalisis menggunakan metode Structural Equation Modeling–Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa penerapan kepemimpinan di Kantor Kecamatan Parongpong berjalan dengan baik melalui arahan, koordinasi, motivasi, dan pengawasan yang efektif, sehingga mendukung penerapan GHRM serta peningkatan kinerja karyawan. Hasil analisis juga menunjukkan bahwa seluruh indikator penelitian telah memenuhi syarat validitas dan reliabilitas, sehingga layak digunakan sebagai alat ukur variabel penelitian. Nilai R-Square menunjukkan bahwa kepemimpinan dan GHRM memiliki pengaruh yang kuat terhadap kinerja karyawan. Selain itu, hasil uji hipotesis membuktikan bahwa kepemimpinan dan GHRM berpengaruh positif dan signifikan terhadap kinerja pegawai. Artinya, semakin baik gaya kepemimpinan dan penerapan GHRM, maka semakin baik pula kinerja karyawan. Oleh karena itu, kedua faktor tersebut perlu terus ditingkatkan guna mendukung kualitas pelayanan dan keberlanjutan organisasi.
Pemasaran digital dan minat berkunjung ke Lembang Park and Zoo: Peran content marketing, live streaming, celebrity endorser, dan e-WOM di TikTok Mila Rosita; Heddry Purba; Lorina Siregar Sudjiman
Journal of Management and Digital Business Vol. 6 No. 1 (2026): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v6i1.2886

Abstract

The popularity of TikTok has made it a dominant digital platform that is strategic for various promotional activities, including those for tourist destinations. This provides opportunities for tourism managers to utilize engaging content marketing, live streaming, the involvement of popular figures as celebrity endorsers, and the dissemination of information through recommendations and reviews (electronic word of mouth) to increase engagement and visit intention among tourists via the TikTok social media platform. This study aims to analyze the influence of content marketing, live streaming, celebrity endorsers, and electronic word of mouth on the visit intention to Lembang Park and Zoo. The study employs a quantitative approach with 170 respondents who follow the Lembang Park and Zoo TikTok account, and analyses the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that content marketing, live streaming, celebrity endorsers, and electronic word of mouth positively influence visit intention. These findings imply that tourism destination managers need to integrate these four digital marketing strategies simultaneously, with an emphasis on selecting credible celebrity endorsers aligned with the destination’s image, to effectively build interest in visiting among social media users.
Co-Authors Alga Morianto Manullang Andrew Anayah Hasian Antonio Asa Julian Debora Hutapea Fani Setianingrum Francis Hutabarat Gerardus Ananta Banyu Girsang, Laverin Imelda Grace Orlyn Sitompul Grace Sihotang Hisar Pangaribuan Jenny Sihombing Jhon Rinendy Joan Y. Hutapea Joan Yuliana Hutapea Lenita Waty Lingga, Shonia Mehangga Lorina Siregar Sudjiman Mila Rosita Mila Susanti Ria Chaniago Ria Chaniago Richard Friendly Simbolon River Nababan Samuel Hamonangan Aruan Trevigiano Maulany Valentine Siagian Viona Latersia Sinuhaji Yohanes Raja Oloan Hutapea Zipora Marbun