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All Journal Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Dinasti International Journal of Education Management and Social Science Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Law, and Education Interdisciplinary Social Studies Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Journal of Management and Digital Business IJFBP International Journal of Family Business Practices Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) E-Jurnal Akuntansi TSM Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transformasi: Journal of Economics and Business Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Ekonomis Journal of Educational Management Research Jurmas Azam Insan Cendikia Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi
Judith Tagal Gallena Sinaga
Universitas Advent Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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The Influence of Building Quality, Strategic Location, and Price on the Decision to Purchase Subsidized Housing in the Cileungsi Area Yosua B Rachmat; Harlyn Siagian; Judith Tagal Gallena Sinaga
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 4 (2024): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v5i4.2534

Abstract

This study aims to present a comprehensive depiction of the factors influencing the decision-making process regarding the purchase of subsidized housing, focusing specifically on variables such as building quality, strategic location, and price. The research objectives include identifying the key variables impacting the choice of acquiring subsidized housing in the Cileungsi region through a quantitative descriptive approach. Utilizing purposive sampling, the study surveyed one hundred local residents who recently acquired homes through government assistance programs. Structural Equation Modeling (SEM) employing variance-based methods or component-based structural equation modeling, specifically Partial Least Squares (PLS), was utilized for data analysis. The anticipated outcomes of this investigation are expected to contribute significantly to understanding consumer behavior in the context of subsidized housing purchases in Cileungsi. Moreover, the application of PLS analysis methods is poised to provide an in-depth comprehension of the interrelationships among variables within the tested model and furnish strategic recommendations for developers of subsidized housing and pertinent stakeholders to enhance product appeal.
The Role Of Corporate Sustainable Management In Moderating The Effect Of Audit Quality On Tax Aggressiveness In Companies Listed On The IDX30 For The 2022-2024 Period Kunu, Lisa; Sinaga, Judith Tagal Gallena; Hutapea, Joan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10635

Abstract

Penelitian ini bertujuan untuk mengkaji peran Corporate Sustainable Management (CSM) sebagai variabel moderasi dalam mempengaruhi hubungan antara kualitas audit dan agresivitas pajak perusahaan. Kualitas audit dioperasionalisasikan melalui discretionary accruals (DAC) sebagai indikator kemampuan auditor dalam membatasi akrual diskresioner, sementara agresivitas pajak diukur menggunakan Effective Tax Rate (ETR) sebagai representasi tingkat perencanaan pajak agresif perusahaan. Variabel CSM diukur berdasarkan indeks pengungkapan keberlanjutan yang merujuk pada standar Global Reporting Initiative (GRI). Populasi penelitian terdiri dari perusahaan yang tergolong dalam indeks IDX30 dan terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Analisis dilakukan menggunakan regresi moderasi untuk menguji pengaruh langsung kualitas audit serta peran moderasi CSM terhadap agresivitas pajak. Hasil empiris menunjukkan bahwa kualitas audit yang diukur melalui DAC tidak memiliki pengaruh signifikan terhadap agresivitas pajak dan CSM tidak memoderasi hubungan tersebut secara signifikan. Temuan ini mengindika sikan bahwa mekanisme pengawasan eksternal dan implementasi keberlanjutan perusahaan belum cukup efektif dalam membatasi praktik perpajakan agresif yang berbasis kebijakan akuntansi diskresioner. Penelitian selanjutnya disarankan menggunakan indikator alternatif serta memperluas cakupan sektor dan periode pengamatan.
Analisis Aktivitas Supervisi Akademik dan Lingkungan Kerja Terhadap Kinerja Guru SMP Swasta Advent Saraswati, Yessy; Ibrahim, Yodi Setiawan; Gallena-Sinaga, Judith Tagal; Katemba, Caroline V.
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10611

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh aktivitas supervisi akademik terhadap kinerja guru SMP Swasta Advent di Kota Medan. Untuk mengetahui pengaruh lingkungan kerja terhadap kinerja guru SMP Swasta di Kota Medan. Dan untuk mengetahui pengaruh aktivitas supervisi akademik dan lingkungan kerja terhadap kinerja guru SMP Swasta Advent di Kota Medan. Metode penelitian ini adalah ex-post facto dan berdasarkan metode yang digunakan penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah guru SMP Swasta Advent yang ada di Kota Medan. Penelitian ini merupakan penelitian populasi dengan jumlah responden sebanyak 52 guru. Instrumen yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan skala Likert. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian adalah terdapat pengaruh positif dan signifikan aktivitas supervisi akademik terhadap kinerja guru SMP Swasta di Kota Medan dengan koefisien regresi 0,290, nilai t hitung 2,126, dan nilai signifikansi 0,039. Terdapat pengaruh positif dan signifikan lingkungan kerja terhadap kinerja guru SMP Swasta Advent di Kota Medan dengan koefisien regresi 1,150, nilai t hitung 5,224, dan nilai signifikansi 0,000. Terdapat pengaruh positif dan signifikan aktivitas supervisi akademik dan lingkungan kerja secara bersama-sama terhadap kinerja guru SMP Swasta Advent di Kota Medan dengan F hitung 26,640 dan nilai signifikansi 0,000.
Determinants of individual tax return filing compliance: Evidence from Indonesian civil servant teachers using PLS-SEM Br. Sembiring, Ceria Angellita Atengena; Sitompul, Grace Orlyn; Sinaga, Judith Tagal Gallena
International Journal of Applied Finance and Business Studies Vol. 13 No. 4 (2026): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i4.475

Abstract

This study investigates the determinants of individual taxpayer compliance in filing annual tax returns among Indonesian civil servant teachers. The population of this study consists of civil servant public senior high school teachers in Pasuruan Regency, with a total population of 190 teachers. The number of samples collected was 68 respondents. Previous studies have reported inconsistent findings regarding the effectiveness of tax information dissemination and digital tax system integration in improving compliance behavior. This study aims to examine the role of tax information dissemination, tax interpretation, and tax information system integration in influencing taxpayer compliance. A quantitative research design was used with a survey approach. This study contributes to the tax compliance literature by emphasizing the importance of taxpayer understanding and digital system integration in improving compliance behavior among civil servant taxpayers.
PENGARUH ENVIRONMENTAL MANAGEMENT SYSTEM TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Manueke, Mick Jovi Brucelee; Hutabarat, Francis; Sinaga, Judith Tagal Gallena
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3338

Abstract

Abstract: This research aims to analyze the influence of implementing the ISO 14001 Environmental Management System on Firm Value, with Corporate Governance as a moderating variable. Stakeholder theory is used as a theoretical foundation and emphasizes the importance for companies to consider the interests of stakeholders thru sustainability initiatives and corporate governance. The research method used is quantitative, with secondary data obtained from annual reports and sustainability reports. The research sample consists of fifteen banks included in the JKBank15 Index during the period from 2018 to 2024. Data analysis was conducted using descriptive statistics, regression with a moderating variable, and simple slope testing with the assistance of Jamovi software. The research results indicate that the Environmental Management System ISO 14001 has a positive and significant effect on Firm Value. Additionally, Corporate Governance also has a significant effect on PBV and is able to strengthen the influence of the Environmental Management System ISO 14001 on Firm Value. This finding suggests that Corporate Governance has a moderating effect that enhances the relationship between the Environmental Management System ISO 14001 and Firm Value. Therefore, high Corporate Governance standards and practices can strengthen the impact of implementing the Environmental Management System ISO 14001 on increasing Firm Value, while when the role of Corporate Governance is low, the influence of the Environmental Management System on Firm Value becomes insignificant.
Manajemen Risiko Pajak Sebagai Pemoderator Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Yemima Eveline Romauly Sirait; Judith Tagal Gallena Sinaga; Grace Orlyn Sitompul
Jurnal Pendidikan Indonesia Vol. 5 No. 12 (2024): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v5i12.6580

Abstract

Dengan manajemen risiko pajak sebagai pemoderasi, penelitian ini bertujuan untuk menginvestigasi pengaruh antara corporate social responsibility (CSR) dan penghindaran pajak. Penelitian ini dilakukan pada perusahaan yang tercatat di BEI dari tahun 2018 hingga 2022 yang bergerak di bidang manufaktur. Penelitian ini mengandalkan metode kuantitatif. Studi ini menggunakan sumber data sekunder, seperti laporan keuangan dan keberlanjutan perusahaan. Dengan menggunakan teknik purposive sampling, penelitian ini mengumpulkan data observasi dari 120 laporan keuangan dan keberlanjutan. Hasil penelitian ini menemukan bahwa penghindaran pajak tidak dipengaruhi oleh CSR karena tidak ada pengaruh signifikan diantaranya. Dan manajemen risiko pajak sebagai variabel moderator juga tidak memiliki hubungan signifikan untuk pengaruh CSR terhadap penghindaran pajak.
Pengaruh Sustainability Report Disclosure dan Audit Tenure terhadap Nilai Perusahaan pada Sektor Energi Tahun 2020–2024 Naccir Sidabutar; Valentine Siagian; Judith Tagal Gallena Sinaga
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7275

Abstract

This study was conducted to examine the effect of Sustainability Report and Audit Tenure disclosure on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The approach used was a quantitative method using secondary data collected through annual reports, selected reports, and company audit reports. A purposive sampling technique was applied with the criteria of energy companies listed on the IDX during the study period. Data analysis included descriptive statistics, normality tests, multiple linear regression tests, multicollinearity tests, partial tests, and simultaneous tests to obtain a comprehensive picture of the relationship between the research variables. The results of the study proved that sustainability report disclosure had a significant and negative effect on company value, while audit tenure had no significant effect on company value. These findings emphasize the importance of transparency in financial reporting and independent audit policies to strengthen investor confidence, as well as the need for companies to balance the costs of implementing a decommissioning program with the economic benefits generated in the long term to support company performance.
Artificial Intelligence: GEN Z Auditing Students of Universitas Advent Indonesia Judith Gallena Sinaga; Valentine Siagian; Ria Chaniago
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/q3apr189

Abstract

This study explores the relationship between Gen Z auditing students and artificial intelligence (AI), focusing on their competencies, awareness, and frequency of AI tool usage. Utilizing a qualitative research method, questionnaires were distributed to 50 auditing students at Universitas Advent Indonesia through Google Forms. The instrument was designed around four key perspectives: AI competencies, most used AI tools, level of AI awareness, and frequency of AI use in academic tasks. Respondents were selected using purposive sampling to ensure relevance, with ethical standards upheld through voluntary participation and data confidentiality. Findings reveal that while auditing students frequently use AI tools—particularly ChatGPT for tasks like communication, brainstorming, report writing, and presentation creation—their overall AI competence remains moderate, and their awareness tends to be surface-level, focusing more on tool usage than on understanding underlying principles or ethical implications. This highlights a clear gap between usage and mastery. As the future of the auditing profession becomes increasingly intertwined with AI, it is essential to enhance students’ digital literacy and critical understanding of AI’s capabilities and limitations. The study concludes that while Gen Z auditing students are technologically engaged, targeted educational interventions and curriculum development are needed to ensure their future relevance and leadership in a digitally evolving accounting profession.
Pengaruh Green Accounting, Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Indonesia Saragih, Ronald; Sinaga, Judith Tagal Gallena; Siagian, Valentine
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10813

Abstract

Pengungkapan lingkungan, mekanisme tata kelola, dan ukuran perusahaan dianalisis dalam kaitannya dengan kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Analisis menggunakan 45 observasi data panel dari 15 perusahaan terpilih dengan pendekatan regresi linear berganda. Kinerja keuangan diproksikan terutama melalui Total Asset Turnover (TATO) sebagai indikator efisiensi pemanfaatan aset, serta ROA, ROE, dan NPM sebagai pengujian tambahan. Hasil empiris menunjukkan bahwa pengungkapan lingkungan memiliki hubungan positif namun tidak signifikan secara statistik. Sebaliknya, proporsi komisaris independen dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap efisiensi aset. Secara simultan, ketiga variabel menjelaskan 19,6% variasi TATO, yang mengindikasikan daya jelaskan model masih terbatas. Temuan ini menegaskan bahwa dalam industri tekstil dan garmen, struktur tata kelola dan skala operasional lebih berperan dalam menentukan efisiensi jangka pendek dibandingkan praktik pengungkapan lingkungan
Artificial intelligence adoption and financial management outcomes: A multi-dimensional analysis of banking and insurance sectors in Indonesia Iroth, Jonathan Nicholas; Sinaga, Judith Tagal Gallena; Malau, Harman
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.v6i1.3048

Abstract

This study investigates the impact of Artificial Intelligence (AI) adoption on the financial performance of banking and insurance firms listed on the Indonesia Stock Exchange from 2020 to 2024. Using a quantitative explanatory framework, the research analyzes a sample of 230 observations. AI adoption was measured through disclosure intensity in annual reports, while financial performance was evaluated across three dimensions: operational efficiency (BOPO), financial stability (Z-Score), and firm value (Tobin’s Q). A Fixed Effect Model was employed for statistical analysis, as dictated by the Hausman Test results. The results indicate that AI adoption has a significant positive impact on operational expenses (BOPO), suggesting that high infrastructure costs and initial implementation expenditures currently outweigh efficiency gains. However, AI adoption also shows a significant positive impact on firm value, supporting Signaling Theory, where investors reward digital transformation despite short-term costs. No significant impact was found on financial stability. These findings confirm an AI Productivity Paradox in the Indonesian emerging market, where the high cost of implementation creates a temporary financial burden but yields a market innovation premium.
Co-Authors Alberto Harianja Amelia Setiawan Andrew Fernando Pakpahan Anissa Graciella Sagala Ayuhelfia Maylinda B Rachmat, Yosua Br. Sembiring, Ceria Angellita Atengena Budi Dharmadi C Rantung, Melinda Caroline Victorine Katemba Chris Octsantri Newin Huise Christian Vanda Situmeang Christopher Gerald Sanger Deo Dio Du Simanjuntak Desi Cindy Preniaty Limbong Enduru Simbolon Ezrawati Nunut Nababan Fernando Cornelius Sitohang Francis Hutabarat Frischa Sitohang Friska Valentine Kaunang Gallena Sinaga Gideon Gimson Tamba Grace Orlyn Sitompul Hakuna Matata Ginting Hamfri Djajadikerta Harlyn L. Siagian Harlyn Siagian Harman Malau Harman Malau Harry Jonathan Hilery Br Ginting, Jesicha Hutapea, Joan Ibrahim, Yodi Setiawan Iroth, Jonathan Nicholas Isnayanti Isnayanti James Sylvanus Uly Reke Jhon Rinendy Jonathan, Harry Juergen Klinsman Daniel Simanjuntak Julio Santos Siagian Kevin Revido Butar Butar Kunu, Lisa Lenita Waty Manueke, Mick Jovi Brucelee Marlinda Siahaan Meidy Lieke Karundeng Naccir Sidabutar Patricia Angelique Peranginangin, Elfrida Br Ria Chaniago Risma Ida Gultom Rolyana Ferinia Ronny Buha Sihotang Rulyna Sabathini Tesalonica Saragih, Ronald Saraswati, Yessy Silvia Swasti Sinaga, Nensy Dwi Putri Sirait, Mila Oktavia Susanti, Mila Tambunan, Regina Miranda Rachel Valentine Siagian Victor Sinaga Yemima Eveline Romauly Sirait Yodi Ibrahim Yosafat Arya Permata Yosie William Iroth Yosie William Iroth Yosua B Rachmat