Article Per Year (5 Year)
p-Index From 2021 - 2026
10.441
P-Index
This Author published in this journals
All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Journal of Management and Digital Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Journal of Media, Sciences and Education
Lorina Siregar Sudjiman
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 86 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 86 Documents
Search

 5   6   7   8   9 
Pengaruh Capatial Intensity, Inventory Intensity, dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bei Tahun 2018-2021 Kevlin Malau, Mei; Siregar Sudjiman, Lorina
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.198

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh capital intensity, inventory intensity, dan leverage terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di BEI tahun 2018-2021. Dengan menggunakan pendekatan kuantitatif dengan jenis Explanatory Research, populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode tahun 2017 sampai dengan tahun 2021 yang berjumlah 49 perusahaan. Pemilihan sampel yang digunakan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa intensitas modal berpengaruh negatif signifikan terhadap agresivitas pajak, intensitas persediaan berpengaruh positif signifikan terhadap agresivitas pajak, leverage tidak berpengaruh terhadap agresivitas pajak.
PENGARUH COST OF GOODS SOLD DAN BIAYA ADMINISTRASI & UMUM TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR BEI Situmorang, Irene Hari Anakia; Sudjiman, Lorina Siregar
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11615

Abstract

This study aims to investigate the impact of Cost of Goods Sold (COGS) and administrative costs on profitability in the consumer cyclicals sector during the 2019-2022 period. The method applied is a quantitative research method with a descriptive approach, sourcing secondary data on company financial statements through purposive sampling method. The analysis results show that overall, both Cost of Goods Sold and Administrative Costs have a significant impact on Profitability, with a Coefficient of Determination of 48.4%. The remaining 51.6% is attributed to other variables not examined in this study that also affect profitability. Partially, both variables, namely Cost of Goods Sold and Administrative and General Expenses, have a significant influence on Profitability.
The Effect of Tax Planning on Company Value In Non-Financial Companies Listed on The IDX in The Period 2019-2021 Rut Meflinda; Lorina Siregar Sudjiman
Jurnal Pengetahuan dan Pendidikan Vol 3 No 1 (2024)
Publisher : Yayasan Baru Haji Samsudin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of tax planning on firm value carried out to non-financial companies on the Indonesia Stock Exchange in 2019-2021. This study uses a descriptive method as well as associations, the sample used is 23 companies that have passed the criteria by using the purpose sampling method. So, the number of data examined there are 69 data. The techniques used in this research are descriptive statistical techniques, hypothesis testing, coefficient of determination test, classical assumption test and also multiple linear regression. The results of the study reveal that there is a significant effect of tax planning on firm value in non-financial companies listed on the Indonesian stock exchange
Peran Green Environment Audit Dan Pencegahan Pencemaran Atau Kerusakan Lingkungan Hidup Terhadap Pembangunan Berkelanjutan Michael Raydiene; Lorina Siregar Sudjiman; Riky Sai Maruli
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2602

Abstract

Penelitian dibuat untuk menganalisis peran Green Environment Audit Dan Pencegahan Pencemaran Atau Kerusakan Lingkungan Hidup Terhadap Pembangunan Berkelanjutan. Dengan menggunakan pendekatan kuantitatif, data diperoleh sebanyak 31 responden karyawan auditor pada PT. NEC Indonesia menggunakan kuesioner berdasarkan skala likert. Analisis data diolah menggunakan SPSS untuk menguji validitas, reabilitas, serta pengaruh antar variabel melalui uji T dan uji F. Hasil penelitian menunjukan bahwa GEA berpengaruh signifikan terhadap pembangunan berkelanjutan. Dan juga, pencegahan pencemaran atau kerusakan lingkungan terbukti signifikan mempengaruhi pembangunan berkelanjutan. Uji simultan menegaskan bahwa kedua variabel tersebut secara bersamaam memiliki pengaruh signifikan terhadap pembangunan berkelanjutan
DAMPAK GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DALAM INDEKS SRI-KEHATI TAHUN 2022-2024 Pasaribu, Elda Legia S.; Lorina Siregar Sudjiman; Meidy Lieke Karundeng
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19524

Abstract

By using green accounting practices, a business shows that it is serious about reducing its environmental effect. Companies included in the SRI-KEHATI index will have their 2022-2024 profitability impacted by green accounting and environmental performance, according to this analysis. Environmental reports prepared in accordance with the GRI criteria for 2021, environmental performance measured by PROPER, and return on assets (ROA) are the three main components that make up green accounting. With the help of Eviews 12 software, we performed data processing utilizing panel regression analysis, which included statistical testing, model selection, and hypothesis verification. This method relied on panel data regression using a Random Effect Model (REM). The results indicate that Green Accounting significantly and negatively affects ROA (p=0.0478), whereas Environmental Performance does not (p=0.6213). company profitability is not significantly affected by either of them at the same time (F=2.336540; p=0.130810). With an R2 of 0,1358, we can see that our model adequately accounts for 13.58% of the variation in profitability. As a result, there has been no progress in integrating sustainability techniques. Keywords: Green Accounting, Environmental Performance, Profitability.
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 Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Heddry Purba Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marthinus Ismail Matthew Mei Kevlin Malau Meidy Lieke Karundeng Michael Raydiene Michael Sebastian Silaban Mila Rosita Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Parulian Simanjuntak Pasaribu, Elda Legia S. Paul E. Sudjiman, Paul E. Pebrin Miller Limbong Philip Morris Sihombing Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rolyana Ferinia Rophinta Violyta Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Seroy, Rhiezky Samuel Shelly Julyen Sinurat Situmorang, Irene Hari Anakia Sudjiman, Paul Edward Susanti, Mila Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S.