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<![CDATA[THE IMPACT OF MINIMUM WAGE ON YOUTH EMPLOYMENT ]]>
<![CDATA[Sitompul, Thomson]]>
<![CDATA[ ]]>
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<![CDATA[Unlike the previous study in the minimum wage, which focused on total employment and economic sector, this paper examine its effect on one demographic variable (age) by comparing covered youth employment using cross tabulation of the status and type of job and using job status only. The aim of this study is to analyze the impact of minimum wages on youth employment in Indonesia. We analyze the impact on covered youth wemployment and total youth employment. This study contributes to the limited literature on youth employment as the impact of minimum wage in developing countries, especially in Indonesia. Using cross section distric data from the 2015 on OLS method of regression, we find that the districts/cities that have a higher district minimum wage has lower covered youth employment and total youth employment. Cross tabulation used is more representative than job status to show the impact of minimum wage on covered youth employment. Ignoring cross tabulation of the status and type of job used seriously underestimates the size of covered youth emplyoment. The impact of minimum wage on covered youth employment using cross tabulation is higher than job status used. The higher the district minimum wage, the lower the covered youth employment. Surprisingly, the minimum wages reduced covered youth employment significantly more than total employment.]]>
<![CDATA[Impact of Minimum Wage on Youth Employment ]]>
<![CDATA[Thomson Sitompul]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 6 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
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<![CDATA[Unlike the previous study in the minimum wage, which focused on total employment and economic sector, this paper examine its effect on one demographic variable (age) by comparing covered youth employment using cross tabulation of the status and type of job and using job status only. The aim of this study is to analyze the impact of minimum wages on youth employment in Indonesia. We analyze the impact on covered youth wemployment and total youth employment. This study contributes to the limited literature on youth employment as the impact of minimum wage in developing countries, especially in Indonesia. Using cross section distric data from the 2015 on OLS method of regression, we find that the districts/cities that have a higher district minimum wage has lower covered youth employment and total youth employment. Cross tabulation used is more representative than job status to show the impact of minimum wage on covered youth employment. Ignoring cross tabulation of the status and type of job used seriously underestimates the size of covered youth emplyoment. The impact of minimum wage on covered youth employment using cross tabulation is higher than job status used. The higher the district minimum wage, the lower the covered youth employment. Surprisingly, the minimum wages reduced covered youth employment significantly more than total employment.]]>
<![CDATA[Impact of Minimum Wage on Youth Employment ]]>
<![CDATA[Thomson Sitompul]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 6 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
<![CDATA[Unlike the previous study in the minimum wage, which focused on total employment and economic sector, this paper examine its effect on one demographic variable (age) by comparing covered youth employment using cross tabulation of the status and type of job and using job status only. The aim of this study is to analyze the impact of minimum wages on youth employment in Indonesia. We analyze the impact on covered youth wemployment and total youth employment. This study contributes to the limited literature on youth employment as the impact of minimum wage in developing countries, especially in Indonesia. Using cross section distric data from the 2015 on OLS method of regression, we find that the districts/cities that have a higher district minimum wage has lower covered youth employment and total youth employment. Cross tabulation used is more representative than job status to show the impact of minimum wage on covered youth employment. Ignoring cross tabulation of the status and type of job used seriously underestimates the size of covered youth emplyoment. The impact of minimum wage on covered youth employment using cross tabulation is higher than job status used. The higher the district minimum wage, the lower the covered youth employment. Surprisingly, the minimum wages reduced covered youth employment significantly more than total employment.]]>
<![CDATA[ECONOMIC AND SOCIAL IMPACT OF MIGRATION ]]>
<![CDATA[Thomson Sitompul]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
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DOI: 10.19166/jam.v7i1.597
<![CDATA[The previous study in the migration topic was focused to see its impact to the economic and social scope only to the origin country. The purposes of this study are to know how does international migration impact the economic aspects of origin country and destination country and how does international migration impact the social aspects of the origin country and destination country. The data in this study are based on books and journals that are relevant to the author's research. The data analysis technique used in this study is qualitative data analysis where in this study the opinions expressed by experts regarding instructional media are used as a basis for strengthening the author's arguments in analyzing the effects of migration on the economy and social. The economic impact to the country of origin can be seen through remittances while to the destination country can be seen through GDP, unemployed migrants and competition in looking for work. The social impact to the country of origin can be seen through by the migrant families who are left behind, which causes the psychological cost while to the destination country can be seen through the integration of migration.]]>
<![CDATA[ECONOMIC AND SOCIAL IMPACT OF MIGRATION ]]>
<![CDATA[Thomson Sitompul]]>
<![CDATA[ Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation ]]>
Publisher : <![CDATA[Universitas Pelita Harapan Medan Campus ]]>
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DOI: 10.19166/jam.v7i1.597
<![CDATA[The previous study in the migration topic was focused to see its impact to the economic and social scope only to the origin country. The purposes of this study are to know how does international migration impact the economic aspects of origin country and destination country and how does international migration impact the social aspects of the origin country and destination country. The data in this study are based on books and journals that are relevant to the author's research. The data analysis technique used in this study is qualitative data analysis where in this study the opinions expressed by experts regarding instructional media are used as a basis for strengthening the author's arguments in analyzing the effects of migration on the economy and social. The economic impact to the country of origin can be seen through remittances while to the destination country can be seen through GDP, unemployed migrants and competition in looking for work. The social impact to the country of origin can be seen through by the migrant families who are left behind, which causes the psychological cost while to the destination country can be seen through the integration of migration.]]>
<![CDATA[UNRAVELING QUALITATIVE RESEARCH: BREAKING BARRIERS? ]]>
<![CDATA[Handoko, Liza]]>;
<![CDATA[Wuisan, Dewi]]>;
<![CDATA[Meilani, Yohana]]>;
<![CDATA[Sitompul, Thomson]]>;
<![CDATA[Soetardjo, Mulyadi]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[This research aims to assist the researchers at Surya Nusantara Adventist College in gaining knowledge about qualitative research methods. The goal is to encourage respondents to conduct research using qualitative approaches in their respective fields of expertise. The workshop covered the following topics: What is qualitative research methodology, and how does it differ from quantitative methodology? What are the strengths and weaknesses of qualitative research, and how can one effectively conduct qualitative research (tips)? Prior to the workshop, the respondents admitted to having difficulty with qualitative research due to a lack of understanding. However, after the workshop, the respondents reported a better understanding of qualitative research concepts and felt motivated to consider qualitative research as an alternative method. 75% of participants stated that the material presented met their needs, and 81% said that it broadened their insights. They expressed motivation to apply qualitative research in their future projects.]]>
<![CDATA[THE EFFECT OF MINIMUM WAGES ON YOUNG WORKERS IN THE FORMAL SECTOR ]]>
<![CDATA[Sitompul, Thomson]]>
<![CDATA[ Soedirman Economics Education Journal Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman ]]>
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DOI: 10.32424/seej.v5i1.8299
<![CDATA[In contrast to previous studies regarding the impact of minimum wages which only focused on total workers and the economic sector and the use of employment status to form formal workers, this study analyzed the effect of minimum wages on one of the demographic variables namely youth by comparing the formation of formal workers using cross tabulation of status and type of work and formation of formal workers by using job status only. The purpose of this research is to analyze the impact of the minimum wage on young formal workers in Indonesia. This study describes that the difference in the high percentage of young formal workers supports the research objective that it is important to compare the impact of the minimum wage on the two categories. Using the 2015 SAKERNAS cross section data and the OLS regression method the impact of the minimum wage on young formal workers using cross-tabulations is higher than the impact of the minimum wage on young formal workers using only employment status. The minimum wage reduces formal youth employment (either by cross-tabulation or by status alone) significantly. Ignoring the use of cross-tabulations between status and type of work can lead to underestimates in the percentage of young formal workers so that the use of cross-tabulations is more representative in showing the effect of minimum wages on young formal workers compared to using employment status alone]]>
<![CDATA[Getting to Know About NEET Phenomenon in Indonesia (Youth Who Are Not in Employment, Not in Education and Not in Training) ]]>
<![CDATA[Sitompul, Thomson]]>
<![CDATA[ International Journal of Economics, Business, and Entrepreneurship Vol 7 No 1 (2024): IJEBE January - June 2024 ]]>
Publisher : <![CDATA[FEB - Universitas Lampung ]]>
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DOI: 10.23960/ijebe.v7i1.260
<![CDATA[This research aims to determine the influence of population growth and employment rate on the economic growth in North Sumatera from 2004 to 2022. The type of data used in this research is secondary data obtained from the Central Provincial Statistics Agency of North Sumatra from 2004 to 2022 (time series data). The results of this research show that partially the population growth has a significant positive effect on the economic growth of North Sumatra from 2004 to 2022. Partially the employment rate has a significant positive effect on the economic growth of North Sumatra from 2004 to 2022. Simultaneously, population growth and employment rate have a significant effect on economic growth.]]>
<![CDATA[THE EFFECT OF TRANSFER PRICING, LEVERAGE AND COMPANY SIZE ON CORPORATE TAX AVOIDANCE IN AGRICULTURAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Sitompul, Thomson]]>;
<![CDATA[Ong, Jerrico]]>
<![CDATA[ Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[In Indonesia itself, the practice of tax avoidance has been widely practiced and Indonesia is one of the developing countries with the greatest losses caused by tax avoidance. Therefore, transfer pricing is used by companies to minimize the amount of tax paid through engineering prices transferred between divisions. In terms of leverage, Interest expenses are included in expenses that can be deducted from taxable income. This action is used by company managers to reduce the tax obligations borne by the company and is included in tax avoidance. A company with relatively large total assets indicates that the company has a large size so that it has great potential to gain maximum profits as well as its tax burden. The population used in this research is all 24 agricultural sector companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling which is 63 samples in total. The results of the study indicate that Transfer Pricing has no significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Leverage has significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Company Size has a negative significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Transfer Pricing, Leverage, Company Size do not have simultaneous effect and significant impact on tax avoidance.]]>
<![CDATA[The Influence of Audit Committee, Firm Size, and Sales Growth Toward Tax Avoidance in Coal Mining Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Sitompul, Thomson]]>;
<![CDATA[Aldora, Velda]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[Coal is valued for its energy content and since the 1880s has been widely used to generate electricity. In Indonesia coal mining sector is one of the drivers of economic development, because of its role as a provider of energy resources indispensable for the economic growth of a country. The research designs used in this research are quantitative. There are 23 companies which are taken as the number of samples with period from 2019-2022. The data analysis method includes: descriptive statistic, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, validity test and hypothesis test. Based on the data analysis, this research reveals that Audit Committees have a positive and significant influence towards Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange, Firm Size have a positive and significant influence towards Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange and Sales Growth do not have influence towards Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange.]]>
