Article Per Year (5 Year)
p-Index From 2021 - 2026
4.506
P-Index
This Author published in this journals
All Journal Media Mahardhika Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Paulus Journal of Accounting (PJA) jurnal syntax admiration Action Research Literate (ARL) Jurnal Manajemen dan Profesional Jurnal Locus Penelitian dan Pengabdian Journal of Comprehensive Science ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Economics and Business Journal Journal of Artificial Intelligence and Digital Business Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research Journal of Entrepreneur, Business and Management YOS SOEDARSO ECONOMICS JOURNAL Akuntansi Pajak dan Kebijakan Ekonomi Digital Journal of Marketing Management and Innovative Business Review
Sita Yubelina Sabandar
Unknown Affiliation
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering 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

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
Pengaruh Intensitas Modal dan Leverage terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Teraftar di Bursa Efek Indonesia Periode 2020-2023 Lady Trifena Masa; Tirta Rangga Datu; Sita Yubelina Sabandar; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.370

Abstract

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests. The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.
Analisis Tingkat Kepuasan Wajib Pajak terhadap Pelayanan di Kantor Samsat Makassar II Jesica Jesica; Mesi Melisa Lambe; Sita Yubelina Sabandar; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.373

Abstract

Efforts to improve taxpayer satisfaction are indeed targets in many regions. The key to achieving success is success in understanding taxpayer desires and satisfaction, so that SAMSAT is required to provide quality services and can provide added value to services for taxpayers. This research aims to determine taxpayer satisfaction with services at the Makassar II Samsat Office. The methods used in this research are the observation method and questionnaire method. The population studied in this research is vehicle tax payers at the Makassar II Samsat Office, Biringkanaya District, and the sample in this research is part of the population to be studied, totaling 100 tax payers. In this research, the type of data used is quantitative. The data analysis used is the process of organizing and sorting data into patterns, categories and basic units of description so that the themes can be found and working hypotheses can be formulated as suggested by the data. The results of this research show that the taxpayer satisfaction variable with services has a positive and significant effect which must provide an understanding regarding the level of taxpayer satisfaction with the services provided in order to provide a positive image of the Makassar II Samsat Office.
The Effect of Financial Literacy, and Lifestyle on Individual Financial Management of Employees at Paulus Indonesian Christian University Sabandar, Sita; Udang , Yunita Restan; Gunadi, Hendrik
Economics and Business Journal (ECBIS) Vol. 3 No. 2 (2025): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i2.181

Abstract

This research aims to determine the impact of Financial Literacy and Lifestyle on the individual financial management of employees at Paulus Indonesian Christian University. The problem focuses on identifying financial literacy and lifestyle that play a role in managing the personal finances of Paulus Indonesian Christian University employees. The associative and comparative methods are used in problem formulation and hypothesis. This quantitative research uses a saturated sampling technique, namely all people are sampled, where the sample size is 65 people or all employees of the Indonesian Paulus Christian University. Data was collected through questionnaires and analysed quantitatively with the Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, t-test, and f-test. The results of the hypothesis test show that financial literacy has a significant positive effect on individual financial management, while lifestyle has a non-significant and negative effect on personal management. Although Lifestyle has an insignificant and negative effect, together with Financial Literacy it is stated that it has a significant positive effect on Individual Financial Management for UKI Paulus employees
The Effect of Digitalization of Payment Transactions on Regional Expenditures in Mamasa Regency Sabandar, Sita; Sumarni; Baharuddin
Economics and Business Journal (ECBIS) Vol. 3 No. 3 (2025): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i3.186

Abstract

This research aims to analyze and determine the effect of digitalization of payment transactions on regional spending in Mamasa Regency. This research is quantitative research using primary and secondary data sources. The primary data source is the results of interviews with Mamasa Regional Government employees who were the research samples where the sample collection method was purposive sampling. Secondary data consists of PAD and regional expenditure data for the last three years as well as other supporting documents. The data collection method is carried out through the following stages: Questionnaire and Interview. The collected data can be analyzed quantitatively using descriptive or inferential statistics to test hypotheses. Analysis of this research data uses regression techniques, namely simple linear analysis. Hypothesis testing is carried out to see the level of significance of the influence of the independent variable on the dependent variable. The research results show that there is a significant positive influence of digitalization of payment transactions on regional spending in Mamasa district.
Pengaruh Kecerdasan Emosional Dan Motivasi Terhadap Kinerja Pegawai Pada Dinas Komunikasi Dan Informatika Provinsi Papua Tengah Lazarus Sapan; Amir Jaya; Sita Yubelina Sabandar
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecerdasan emosional dan motivasi terhadap kinerja pegawai pada Dinas Komunikasi dan Informatika. Kinerja pegawai merupakan faktor penting dalam mencapai tujuan organisasi, dan faktor-faktor seperti kecerdasan emosional serta motivasi dianggap mempengaruhi tingkat kinerja tersebut. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei, di mana data dikumpulkan melalui kuesioner yang disebarkan kepada pegawai Dinas Komunikasi dan Informatika. Teknik analisis data yang digunakan adalah regresi linier berganda untuk menguji pengaruh kecerdasan emosional dan motivasi terhadap kinerja pegawai secara simultan. Hasil penelitian menunjukkan bahwa kecerdasan emosional dan motivasi memiliki pengaruh signifikan terhadap kinerja pegawai. Secara spesifik, kecerdasan emosional berperan penting dalam meningkatkan hubungan interpersonal dan pengelolaan stres di tempat kerja, sementara motivasi berperan sebagai faktor pendorong dalam mencapai tujuan individu dan organisasi. Temuan ini diharapkan dapat menjadi dasar bagi pengembangan strategi pengelolaan SDM yang lebih efektif dalam meningkatkan kinerja pegawai di Dinas Komunikasi dan Informatika
ANALISIS PENGELOLAAN KEBIJAKAN PUBLIK DATA TERPADU KESEJAHTERAAN SOSIAL PADA DINAS SOSIAL KABUPATEN TORAJA UTARA: IMPLEMENTASI DAN TANTANGAN Lambe, Kristian HP; Sabandar, Sita Y; Salurante, Mayung
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Pengelolaan Data Terpadu Kesejahteraan Sosial (DTKS) memiliki peran krusial dalam efektivitas program kesejahteraan sosial di Indonesia, termasuk di Kabupaten Toraja Utara. Penelitian ini bertujuan untuk menganalisis implementasi pengelolaan kebijakan publik DTKS, mengidentifikasi tantangan yang dihadapi, serta merumuskan upaya mengatasi kendala yang dihadapi oleh Dinas Sosial Kabupaten Toraja Utara. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif. Data dikumpulkan melalui wawancara mendalam, observasi, serta studi dokumen kebijakan terkait. Hasil penelitian menunjukkan bahwa implementasi kebijakan pengelolaan DTKS masih menghadapi berbagai tantangan, seperti validitas dan akurasi data yang rendah, keterbatasan sumber daya manusia, infrastruktur teknologi yang kurang memadai, serta koordinasi antarinstansi yang belum optimal. Untuk mengatasi tantangan tersebut, penelitian ini merekomendasikan upaya-upaya  peningkatan kapasitas sumber daya manusia melalui pelatihan rutin, optimalisasi pemanfaatan teknologi informasi, penguatan koordinasi antarinstansi, serta penyusunan regulasi daerah yang lebih adaptif. Dengan menerapkan upaya ini, diharapkan pengelolaan DTKS dapat lebih efektif dan efisien dalam mendukung program kesejahteraan sosial yang tepat sasaran.
ANALISIS SISTEM PENGELOLAAN KEUANGAN DAN KINERJA PERBENDAHARAAN Alfret Genus Waray; Sita Yubelina Sabandar; Atus Buku
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study analyzes the financial management system and treasury performance at the Teluk Kimi District Office, Nabire Regency. Using a qualitative approach, data were collected through observation, interviews, and documentation with seven informants who understand the financial management and treasury system. The results of the study indicate that the financial management system has been well structured through planning, implementation, supervision, and reporting that are oriented towards transparency and accountability. Treasury performance is evaluated based on indicators of timeliness of reporting, accountability of budget use, quality of financial reports, and audit results. The main supporting factors include leadership support, staff quality, clear regulations, and utilization of technology. However, challenges such as budget constraints, lack of transparency, suboptimal coordination, and resistance to change still need to be addressed. Key recommendations include increasing human resource capacity, implementing more transparent reporting mechanisms, and optimizing information technology to improve the efficiency and effectiveness of financial management. This study contributes to strengthening regional financial governance by highlighting the importance of the role of stakeholders in improving accountability and transparency in public budget management.
ANALISIS PENGEMBANGAN KARIER DAN PRESTASI KERJA TERHADAP KUALITAS KINERJA PEGAWAI NEGERI SIPIL DI SEKRETARIAT DPRD KABUPATEN NABIRE Markus Randan; Baharuddin; Sita Yubelina Sabandar
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to analyze the influence of career development and work performance on the quality of Civil Servant (PNS) performance at the Nabire Regency DPRD Secretariat. The research method used is quantitative with multiple linear regression analysis, and data processing using SPSS 22. The population of this study consisted of 40 employees, with a sample of 25 people selected using saturated sampling techniques. The results of the study indicate that career development has a positive and significant influence on the quality of PNS performance, emphasizing the importance of investment in human resource development to improve employee performance. However, work performance does not have a significant influence on performance quality, which is likely caused by work environment factors, assessment systems, and employee motivation. Simultaneously, career development and work performance have a significant influence on employee performance quality, indicating that both contribute to increasing the effectiveness of public services in the government environment. The implications of this study point to the need for management to improve the work performance assessment system and improve career development programs in order to achieve more optimal employee performance quality.
Analisis Efektivitas Pelaksanaan Anggaran Belanja pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Toraja Utara Medea, Febrianita; Sabandar, Sita Yubelina
Journal of Marketing Management and Innovative Business Review Vol. 2 No. 1 (2024): Mariobre, June 2024 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v2i1.226

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis efektivitas penyerapan anggaran belanja pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu di lingkup Kabupaten Toraja Utara. Dalam suatu anggaran daerah selalu disertakan data penerimaan dan pengeluraan yang terjadi di masa lalu, kebanyakan organisasi sektor publik membedakaan antara tambahan modal dan penerimaan, serta tambahan pendapatan dan pengeluaran, hal itu akan berdampak pada pemisahan penyusunan anggaran modal tahunan. Analisis Efektivitas Pelaksanaan anggaran dimaksud bertujuan untuk mewujudkan dalam bentuk finacial yang meliputi usulan pengeluaran yang diperkiran untuk suatu periode tertentu serta dikembangkan untuk melayani berbagai tujuan guna pengendalian keuangan dari rencana manajemaen secara efesien dan efektif.
Pengaruh Kompetensi Pegawai dan Disiplin Kerja Terhadap Kinerja Pegawai pada Puskesmas Edagotadi Kabupaten Deiyai Siska Wospakrik; Sita Yubelina Sabandar; Corvis L. Rantererung
Jurnal Syntax Admiration Vol. 6 No. 2 (2025): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v6i2.2126

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kompetensi pegawai terhadap kinerja pegawai, mengetahui dan menganalisis pengaruh disiplin kerja terhadap kinerja pegawai, serta mengetahui dan menganalisis pengaruh kompetensi pegawai dan disiplin kerja terhadap kinerja pegawai pada Puskesmas Edagotadi. Studi ini dilakukan pada Puskesmas Edagotadi Kabupaten Deiyai. Pengujian pada populasi yang juga merupakan sampel dari penelitian ini adalah 30 responden pegawai. Penelitian menggunakan pendekatan kuantitatif dengan pengumulan data melalui penyebaran kuesioner. Pengujian hipotesis diuji secara empiris menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi pegawai berpengaruh signifikan terhadap kinerja pegawai Puskesmas Edagotadi. Hal ini menunjukkan bahwa semakin baik kompetensi yang dimiliki pegawai, maka semakin baik pula kinerjanya. Disiplin kerja berpengaruh negatif dan tidak signifikan terhadap kinerja pegawai artinya bahwa disiplin kerja tidak berpengaruh terhadap kinerja pegawai Puskesmas Edagotadi. Variabel kompetensi pegawai dan disiplin kerja secara bersama-sama dan signifikan berpengaruh terhadap kinerja pegawai Puskesmas Edagotadi.
Co-Authors Alfret Genus Waray Amir Jaya Atus Buku Baharuddin Baharuddin Baharuddin Baharuddin Baharuddin Bonai, Amawi Mose Arens Bulawan, Astrivo Timba Corvis L. Rantererung Dennoupa’, Hardianto Olo Duma, Alfrida Editha Julia Erari, Klemens Simson Thomas Frischa Faradilla Arwinda Mongan Gunadi, Hendrik Hermin Hermin Jesica Jesica Jimmy Joe Roland Setiyawan Bokau Johannes Baptista Halik Kende, Aditia Saputri Lady Trifena Masa Lambe, Kristian HP Layuk, Ekolisa Randa Lazarus Sapan Leborius Samangun Malissa, Mika Mallisa, Mika Mangopang, Asriyanti Dalame Ruru Manuel August Todingbua Manuel August Todingbua Markus Randan Ma’na , Petrus Medea, Febrianita Mesi Melisa Lambe Natalia Paranoan Natalia Paranoan Octavianus Pasoloran OKTAVIANUS PASOLORAN Palentek, Dinda Paliling, Roylianto Palosong, Alosius Rinto Pasae, Yoel Patiung, Naomi Randebua, Marcella Paskahlin Rista Upa Tikurante Rista Upa Tikurante Roreng, Petrus P. Roreng, Petrus Peleng Ruatakurei, Marthina Martha Salurante, Mayung Sanggalangi, Heslin Ngabar Sau, Arnold Semuel, Semuel Sibarani, Evelyn Angela Siska Wospakrik Sriningsi SUMARNI Sumarni Sumarni Sumarni Sumarni Tana, Panca Ivan Tandipuang, Anita Tangke, Meisy Wulandari Tirta Rangga Datu Titing, Alsa Mafrend Todingbua, Manuel August Triawanti Triawanti Tumimba, Yelvira Monica Udang , Yunita Restan Untung, Eliazer Untung, Luther Wendy Kala Tikupadang WULANDARI Yohanis Tasik Allo Yusti Yusti, Yusti