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All Journal Dinamika Akuntansi Keuangan dan Perbankan Teika SEIKO : Journal of Management & Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan INTELEKTIVA Journal of Trends Economics and Accounting Research Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Optimal: Jurnal Ekonomi dan Manajemen Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Jurnal Simki Economic
Herold Moody Manalu
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Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Karakteristik Auditor Dan Implementasi Teknologi Terhadap Kualitas Auditor Eksternal Di Jakarta Beilden Andre Tambunan; Herold Moody Manalu; Mila Susanti
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.v6i3.7676

Abstract

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi kualitas auditor dari sudut pandang karakteristik auditor dan implementasi terknologi. Metode yang digunakan adalah metode kuantitaf melalui kuesioner yang dibagikan kepada para auditor ekternal yang berada di Jakarta sebagai respnden. Sampel penelitian dilakukan melalui proses snowball sampling dan didapati 85 responden yang memberikan jawaban yang layak dilakukan proses perhitungan statisitik. Data diproses melalui uji reliabilitas dan validitas, yang selanjutnya digunakan untuk mengolah statistik deskriptif, koefisien korelasi dan determinasi serta signifikansi hubungan antar variabel. Hasil penelitian menggambarkan adanya pengaruh yang signfikan pada karakterisitik auditor dan implementasi teknologi terhadap kualitas auditor baik secara parsial maupu simultan
Pengaruh Brand Attraction Dan Social Media Engagement Terhadap Kepuasan Pelanggan Café Kintsugi Jeckson Okgri Embuk Yolemal; Meidy Lieke Karundeng; Moody Manalu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 1 (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.v6i4.7952

Abstract

Penelitian bermaksud mengidentifikasi pengaruh brand attraction dan social media engagement bagi kepuasan pelanggan. Pendekatan kuantitatif disertai data primer dengan pengolahan SEM SmartPLS dipilih pada penelitian ini. Temuan ini mengidentifikasi pengaruh positif dan signifikan brand attraction bagi kepuasan pelanggan. Kemudian, brand attraction berpengaruh bagi social media engagement. Adapun diidentifikasi juga bahwa social media engagement berpengaruh bagi kepuasan pelanggan. Juga, diidentifikasi peran social media engagement dalam memediasi pengaruh brand attraction bagi kepuasan pelanggan. Diidentifikasi juga bahwa variabel brand attraction dan social media engagement membentuk kepuasan pelanggan sebesar 63%, serta brand attraction membentuk social media engagement sebesar 38,1%. Implikasi dari hasil temuan ini menunjukkan bahwa daya tarik merek berserta keterikatan sosial media dapat meningkatkan kepuasan pelanggan.
Pengaruh Green Innovation, Penghindaran Pajak Dan Struktur Modal Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Manufaktur Sub Sektor Makanan dan Minunan Yang Terdaftar di Bursa Efek Indonesia 2020-2023) Yosefhani Sigalingging, Angeline; Ismail, Marthinus; Manalu, Herold Moody
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1112

Abstract

Penelitian ini dilakukan untuk mengevaluasi dampak dari green innovation, penghindaran pajak, dan struktur modal terhadap nilai perusahaan, khususnya pada perusahaan sektor Manufaktur sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi yang didahului oleh uji asumsi klasik dan analisis deskripsi statistik. Sampel dipilih menggunakan metode purposive. sampling dengan kriteria perusahaan yang menyajikan data yang lengkap terkait ketiga variabel selama periode pengamatan. Dari 26 perusahaan yang terdaftar, sebanyak 14 perusahaan memenuhi kriteria, sehingga diperoleh total 56 data observasi. Hasil dari penelitian ini menunjukkan bahwa green innovation dan penghindaran pajak memiliki pengaruh negatif namun tidak signifikan terhadap nilai perusahaan, dengan nilai signifikansi masing-masing sebesar 0,349 dan 0,314. Sebaliknya, struktur modal menunjukkan pengaruh positif dan signifikan dengan nilai signifikansi sebesar 0,00107. Selain itu, hasil uji F menunjukkan bahwa ketiga variabel tersebut secara simultan berpengaruh signifikan terhadap nilai perusahaan, dengan nilai signifikansi sebesar 0,00273. Temuan ini mengindikasikan bahwa struktur modal menjadi faktor utama yang memengaruhi nilai perusahaan, sedangkan praktik inovasi hijau dan penghindaran pajak belum menunjukkan peran yang kuat dalam membentuk persepsi pasar.
The Influence of Green Products and Service Quality on Consumer Satisfaction Saut Rediman Situmorang; Manalu, Herold Moody; Hutabarat, Francis
Jurnal Multidisiplin Sahombu Vol. 5 No. 06 (2025): Jurnal Multidisiplin Sahombu, September - October (2025)
Publisher : Sean Institute

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Abstract

This study examines the influence of environmentally friendly products (green products) and service quality on customer satisfaction at vegan restaurants in Cicendo District, Bandung City. Using a quantitative approach with survey data from 135 respondents, the results show that green products significantly affect customer satisfaction (t = 4.72; p < 0.05), while service quality also has a significant effect (t = 5.31; p < 0.05). Simultaneously, both variables contribute positively (F = 28.45; p < 0.05), indicating that eco-friendly products enhance consumer perceptions of sustainability, and service quality improves overall customer experience. The findings suggest that innovation in green products and service quality improvement through employee training and consumer education are essential strategies to strengthen the competitiveness of vegan restaurants.
Penerapan Sosialisasi Perpajakan dan E-Filing Pada Kepatuhan Wajib Pajak Pelaku UMKM Di Kecamatan Situmorang, Andrew; Manalu, Herold Moody
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10271

Abstract

The target of this study is to observe how the implementation of e-filing and tax socialization has an impact on taxpayer compliance for MSME businesses in Parongpong District. Quantitative methods allow for precise measurement and greater generalization of data. Questionnaires were distributed to respondents and 50 MSMEs in Parongpong, West Bandung became the research sample. This research analyzes data using regression and descriptive analysis to determine the relationship between the variables studied. The results of this study show that actors responded well to the implementation of e-filing in the tax process (x = 3.944) as well as tax socialization (x = 3.684). In general, MSMEs are very obedient as taxpayers. The implementation of e-filing and tax socialization does not have a significant impact on taxpayer compliance for MSMEs in Parongpong, West Bandung, either partially or simultaneously. Keywords: e-filing, socialization, taxpayer compliance, msme
Pengaruh Brand Equity terhadap Kepuasan Pelanggan di Sekolah Advent Purwodadi, Jawa Timur Manalu, Herold Moody; Hutabarat, Francis
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1539

Abstract

Education is widely regarded as a critical pathway to children’s future success, prompting parents and communities to invest in high-quality schooling. In a competitive context such as East Java, Indonesia, schools, including boarding institutions, increasingly adopt branding strategies to differentiate themselves and attract students. This study examines the effect of brand equity on customer satisfaction in the educational sector, using Purwodadi Adventist School as the research context. Brand equity was measured through five dimensions: brand awareness, perceived quality, brand association, brand loyalty, and brand assets, while customer satisfaction served as the dependent variable. A quantitative approach was applied, collecting data from 36 students and parents in 2025. Data analysis was conducted using Jamovi software, employing descriptive statistics, correlation analysis, regression analysis, t-tests, and F-tests to evaluate hypotheses. Results indicate that the overall brand equity model significantly predicts customer satisfaction (F = 115, p < .001, R² = 0.950). Among the five dimensions, perceived quality and brand assets had significant positive effects on satisfaction, whereas brand awareness, brand association, and brand loyalty did not show significant impacts. These findings highlight the importance of functional quality and intangible institutional reputation in shaping stakeholder satisfaction.
Pengaruh Penghindaran Pajak dan Investasi Hijau terhadap Nilai Perusahaan Healthcare di BEI (2020–2024) Nainggolan, Yokebet ND; Manalu, Herold Moody; Waty, Lenita
Journal of Trends Economics and Accounting Research Vol 6 No 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i3.2595

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak dan investasi hijau terhadap nilai perusahaan pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Sampel penelitian terdiri dari enam perusahaan dengan total 30 observasi yang diperoleh melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh negatif dan signifikan terhadap nilai perusahaan (Sig. 0,010; β = −0,470). Sementara itu, investasi hijau tidak berpengaruh signifikan terhadap nilai perusahaan (Sig. 0,545; β = −0,104). Secara simultan, penghindaran pajak dan investasi hijau berpengaruh signifikan terhadap nilai perusahaan (Sig. F = 0,021). Nilai Adjusted R² sebesar 0,192 menunjukkan bahwa 19,2% variasi nilai perusahaan dapat dijelaskan oleh kedua variabel tersebut. Penelitian ini memberikan kontribusi empiris dalam literatur keuangan perusahaan dengan mengkaji hubungan antara strategi penghindaran pajak dan praktik investasi hijau terhadap nilai perusahaan pada sektor healthcare di Indonesia, yang masih relatif terbatas diteliti.
The Effect of Green Accounting Implementation and Leverage on Tax Avoidance in Mining Companies (2022–2024) Dwi Pardosi; Herold Moody Manalu; Harlyn Lindon Siagian
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study aims to analyze the influence of green accounting and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The background of this study is based on the increasing public and regulatory attention to corporate environmental responsibility and corporate tax practices. This study employs a quantitative approach using secondary data obtained from companies’ annual financial reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in 30 mining companies meeting the research criteria, with a total of 90 observations during the study period. Data analysis was conducted using multiple linear regression supported by descriptive statistics and classical assumption tests, including tests for normality, multicollinearity, and heteroscedasticity. The results indicate that green accounting and leverage do not significantly influence tax avoidance. These findings suggest that the implementation of environmental accounting practices and a company’s leverage level are not the primary factors influencing tax avoidance behavior in mining companies. Therefore, other factors such as profitability, firm size, and corporate governance likely play a more significant role in determining a company’s tax avoidance practices.
The Effect of Firm Size and Green Accounting on Tax Aggressiveness in Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange in 2022–2024 Namia Nathaniel Juliet Poyoh; Meidy Lieke Karundeng; Herold Moody Manalu
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study aims to analyze the effect of firm size and Green Accounting on tax aggressiveness in consumer non-cyclical sector companies listed on the Bursa Efek Indonesia during the 2022–2024 period. This research employs a quantitative approach using regression analysis to examine the partial and simultaneous effects of the variables.The results indicate that firm size does not have a significant effect on tax aggressiveness, suggesting that company scale is not a determining factor in tax aggressiveness practices. Green Accounting also does not have a significant effect on tax aggressiveness, indicating that the implementation of environmental accounting practices has not been able to influence corporate tax behavior. Simultaneously, firm size and Green Accounting do not have a significant effect on tax aggressiveness.These findings suggest that tax aggressiveness may be influenced by other factors beyond the variables examined in this study. This research is expected to contribute to the development of literature related to the factors influencing tax aggressiveness and serve as a reference for future research.
Co-Authors ALLFRIENDO FRIDES OXITO SAGALA Angelina Simanjuntak Beilden Andre Tambunan Chatherine Meilani Marpaung Dwi Pardosi Francis Hutabarat Harlyn L. Siagian Jeckson Okgri Embuk Yolemal Jocelyn Rajagukguk Joey Rivaldo Simanjuntak Junita Manurung Lenita Waty Marpaung, Samuel Ariaputradana Marthinus Ismail Meidy Lieke Karundeng Meylina Meylina Mira, Jennifer Brooklin Nainggolan, Yokebet ND Namia Nathaniel Juliet Poyoh Pryanti Silaban Remista Simbolon Revaldo Timothy Edwardo Simanjuntak Saut Rediman Situmorang Sijabat, Yolanda Margaretta Simanjuntak, Angelina Sinabutar Santa Monica Situmorang, Andrew Stephanie B. P. Simbolon Susanti, Mila Yosefhani Sigalingging, Angeline Yudith N, Caroline Yunita Sirait, Santya