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<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP STRUKTUR MODAL DENGAN RETURN ON EQUITY SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Pryanti Silaban]]>;
<![CDATA[Moody Manalu]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i2.3853
<![CDATA[Dengan adanya pengamatan ini bermaksud akan menganalis dan memeriksapengaruh penghindaran pajak kepada struktur modal dengan variabel mediasi profitabilitas pada perusahaan sub sektor konstruksi pembangunan pada Bursa EfekIndonesia pada tahun 2018-2019. Pengamatan ini memakai metode kuantitatif. Datapenelitian berupa data sekunder yang diambil dari laporan keuangan tahunan dari 11Perusahaan Sub Sektor konstruksi pembangunan. Variabel penelitian yaitu tax avoidance (X1), return on equity /ROE (X2) dan stuktur modal (Y). Metode analisadata yang di gunakan yaitu analisis jalur. Dengan ini adanya hasil uji yang membuktikan bahwa Tax Avoidance dan Struktur Modal tidak berpengaruh signifikan,Profitabilitas dan Struktur Modal berpengaruh signifikan , dan Tax Avoidance pada Struktur Modal dan profitabilitas sebagai variabel mediasi.]]>
<![CDATA[Peranan Teknologi Informasi Dalam Perkembangan Dunia Bisnis di Indonesia ]]>
<![CDATA[Herold Moody Manalu]]>
<![CDATA[ TeIKa Vol 5 No 2 (2013): TeIka Oktober 2013 ]]>
Publisher : <![CDATA[Fakultas Teknologi Informasi - Universitas Advent Indonesia ]]>
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DOI: 10.36342/teika.v5i2.152
<![CDATA[Abstraksi Perkembangan Teknologi Informasi manjadikan berbagai aspek berkembang sangat pesat, salah satunya perkembangan dalam aspek bisnis. Semakin berkembangnya teknologi yang ada, maka teknologi informasi-pun semakin berkembang dan canggih. Oleh karenanya, perkembangan dalam bidang bisnis saat ini tidak dapat dipisahkan dari peranan teknologi informasi. Teknologi informasi memiliki banyak peranan yaitu dalam membantu manusia dan memecahkan masalah. Teknologi informasi menjadi fasilitas utama bagi kegiatan berbagai sektor kehidupan yang memberikan kontribusi yang besar perubahan mendasar dalam manajemen organisasi struktur dan operasi. Kemajuan teknologi informasi ini memberikan dampak positif maupun negatif. Oleh sebab itu, perlu mewaspadai pengaruh negatif dari teknologi informasi tersebut. Â Abstraksi The development of Information Technology makes various aspects grow, including the development of the business aspect. Information Technology evolved and become more sophisticated as the technologies develop continuously. Therefore, today's business development cannot be separated from the role of information technology. Information technology does have an important role in helping human being by solving their problems. Information technology became the main facility for activities to the various sectors of life that would make a major fundamental contribution changes in organizational management structure and operations. Advances in information technology may head to a positive or negative impact. And so, awareness is fully needed in facing the negative impact of information technology itself.]]>
<![CDATA[PERENCANAAN STRATEGIS, ANGGARAN DAN KINERJA KEUANGAN ]]>
<![CDATA[Herold Moody Manalu]]>
<![CDATA[ Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 2 No. 1 (2019): JTIMB|Mei 2019 ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Advent Indonesia ]]>
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DOI: 10.58303/jtimb.v2i1.2026
<![CDATA[This study aimed to determine the effect of strategic planning and budgeting to financial performance. The population in this study were faculty and supporting staff at Bandung Adventist School. The research sample using a saturated sample of 56 respondents, the instrument used was a questionnaire’s. Method of analysis used was a regression. The results showed the correlation coefficient r = 0.507, where the relationship between variables was positive and the coefficient determination by 25,7%, and as much as 74.3% by the other factors. The result suggests strategic planning and budgeting has a significant effect on financial performance by P-value 0.000 < 0.05]]>
<![CDATA[PENGARUH TAX AVOIDANCE DAN TRANSPARANSI TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR OTOMOTIF YANG LISTING DI BEI ]]>
<![CDATA[Chatherine Meilani Marpaung]]>;
<![CDATA[Moody Manalu]]>
<![CDATA[ Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 2 (2020): JTIMB|Nov 2020 ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Advent Indonesia ]]>
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DOI: 10.58303/jtimb.v3i2.2445
<![CDATA[Adapun tujuan penulisan dalam penelitian ini adalah untuk memberikan bukti bahwa adanya pengaruh penghindaran pajak pada nilai perusahaan dengan transparansi sebagai variabel moderasi pada perusahaan yang listing di Bursa Efek Indonesia periode 2017-2019 pada subsektor otomotif, dan diharapkan agar dapat memberikan bukti empiris tentang peran kebijakan hutang dalam memoderasi pengaruh penghindaran pajak pada nilai perusahaan. Penulis melakukan penelitian ini dengan menggunakan analisis deskriptif yang dibantu dengan menggunakan aplikasi SPSS. Data penelitian memakai laporan keuangan berupa data sekunder dari 7 Perusahaan yang listing di BEI dalam periode 2017-2019 pada Subsektor otomotif. Uji statistic deskriptif, Uji kelayakan model, Uji hipotesis (Uji T) merupakan analisis data yang diambil dalam penelitian. Hasil uji model 1 menunjukkan bahwa penghindaran pajak memiliki pengaruh yang signifikan nilai perusahaan. Hasil uji model 2 didapati dimana antara Transparansi dengan Nilai perusahaan terdapat pengaruh yang signifikan. Dan hasil uji model 3 didapati adanya pengaruh yang signifikan dalam hubungan Tax Avoidance dan Transparansi terhadap Nilai Perusahaan. Tax Avoidance pada Nilai Perusahaan dan Transparansi sebagai variabel moderasi.]]>
<![CDATA[KINERJA KEUANGAN DAN NILAI PERUSAHAAN DENGAN LAMA IPO SEBAGAI VARIABEL MODERATOR (Studi Empiris Pada Perusahaan Telekomunikasi Yang Terdaftar di BEI 2013-2018) ]]>
<![CDATA[Moody H. Manalu]]>;
<![CDATA[Jocelyn Rajagukguk]]>
<![CDATA[ Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 2 (2020): JTIMB|Nov 2020 ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Advent Indonesia ]]>
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DOI: 10.58303/jtimb.v3i2.2449
<![CDATA[Tujuan penelitian ini untuk mengetahui apakah kinerja keuangan berpengaruh terhadap nilai perusahaan dengan lamanya penawaran umum perdana sebagai variabel pemoderasi pada perusahaan telekomunikasi. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2018. Purposive sampling digunakan untuk menentukan sampel yang diteliti. Dan beberapa metode analisis data yang akan diolah, dengan uji asumsi klasik, uji hipotesis dan analisis regresi dalam memberikan kesimpulan penelitian ini, ditemukan bahwa rata-rata variabel kinerja keuangan pada perusahaan dalam keadaan baik, nilai perusahaan. di perusahaan terkait tidak baik dan sama dengan kinerja keuangan. Sedangkan berdasarkan uji hipotesis disimpulkan bahwa kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan secara parsial, dan hubungan tersebut diperkuat oleh lama penawaran umum perdana sebagai variabel moderator.]]>
<![CDATA[PENGARUH PERENCANAAN STRATEGI DAN KOMPENSASI TERHADAP LEARNING AND GROWTH PADA PERGURUAN PENDIDIKAN ADVENT BANDUNG ]]>
<![CDATA[Moody H. Manalu]]>;
<![CDATA[Junita Manurung]]>
<![CDATA[ Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 1 (2021): JTIMB|Mei 2021 ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Advent Indonesia ]]>
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<![CDATA[Each educational institution will provide the best in the learning process so that the school can be recognized for its quality based on the results of quality graduates by increasing the abilities and expertise (learning and growth) of educators. This study intends to see the effect of strategic planning and compensation on learning and growth. The population in this study were all employees who worked in Bandung Adventist educational institutions and as samples were teaching staff or teachers who were determined based on incidental samples. The findings obtained by statistical processing of SPSS 24 are that there is a positive and significant influence between strategic planning on learning and growth, as well as a positive influence between compensation on learning and growth. Simultaneously, there was a positive and significant influence between strategic planning and compensation on learning and growth]]>
<![CDATA[KOMPENSASI, PENGEMBANGAN KARIER DAN MOTIVASI KERJA KARYAWAN (Studi Kasus Pada Karyawan PT Katamata) ]]>
<![CDATA[Moody H. Manalu]]>;
<![CDATA[Stephanie B. P. Simbolon]]>
<![CDATA[ Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 2 (2021): JTIMB|Okt 2021 ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Advent Indonesia ]]>
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<![CDATA[High work motivation owned by employees really helps to improve the company's performance. Therefore, its need a specific way to increase employee motivation. This study uses two independent variables, namely compensation and career development to increase employee motivation. The number of samples in this study were 52 respondents. By using a random sample. Based on the results of partial statistical testing, the independent variable, namely career development compensation, has an effect on employee work motivation. Likewise, simultaneously the two variables, namely compensation and career development, have an effect on employee work motivation.]]>
<![CDATA[THE EFFECT OF THE IMPLEMENTATION OF TAX PLANNING ON INCOME TAX PAYMENTS (STUDY ON THE CONSUMER GOODS INDUSTRY SECTOR IDX 2021 PERIOD) ]]>
<![CDATA[ALLFRIENDO FRIDES OXITO SAGALA]]>;
<![CDATA[HEROLD MOODY MANALU]]>
<![CDATA[ JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 12 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI AGUSTUS 2022 ]]>
Publisher : <![CDATA[KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting ) ]]>
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<![CDATA[Taxes are one of the sources of state revenue which will then be managed by the state to engineer economic activities, including financing the state budget to support the welfare of the community. Therefore, the management of government spending depends on tax revenues. One of the sources of state revenue is through corporate income tax. Therefore, this study aims to determine the application of tax planning to the payment of corporate income tax. The data used are quantitative data processed based on the causal associative descriptive method. Obtained 44 samples from 53 companies listed on the IDX. The results showed that tax planning has a very low relationship with the direction of positive relationships. The significance test resulted in that tax planning had an insignificant influence on corporate income tax revenues for the government with a contribution of 0.8%.]]>
<![CDATA[THE EFFECT OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY AND FIRM SIZE ON TAX AGGRESSIVENESS (Case Study on BUMN20 IDX Company for the 2019-2021 Period) ]]>
<![CDATA[Meylina Meylina]]>;
<![CDATA[Moody Manalu]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v11i2.9112
<![CDATA[The research conducted by the author is to determine the effect of deferred tax on capital intensity, capital intensity, and firm size on tax aggressiveness. The sample used in this study is BEI BUMN20 (top twenty constituents) contained in the BEI BUMN20 Fact Sheet Index as of December 2022 during 2019-2022. The technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and a test of the coefficient of determination. The test results show that the level of the deferred tax burden can have a positive but not significant effect on tax aggressiveness. Capital intensity has a significant effect on tax aggressiveness then company size has a positive but not significant effect on the tax aggressiveness variable. This variable depends on tax aggressiveness. The coefficient of determination obtained is 13.5%, which can be interpreted if the independent effect on the variable is 13.5%.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. SIMAR JAYA ]]>
<![CDATA[Revaldo Timothy Edwardo Simanjuntak]]>;
<![CDATA[Herold Moody Manalu]]>
<![CDATA[ Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v15i1a.2813
<![CDATA[The purpose of this study was to examine and determine the work environment and work discipline on employee performance. The type of research used is quantitative. This research was conducted at PT. Simar Jaya with a population of 30 employees. Data processing and analysis techniques used validity and reliability tests, descriptive statistical tests, classical assumption tests, multiple linear regression tests, T and F hypothesis tests, and coefficients of determination tests. The results of the study stated that the work environment and work discipline had an effect on employee performance at PT. Simar Jaya. Environmental comfort and a high level of discipline will affect employee performance]]>
