Articles
<![CDATA[PELATIHAN PEMBUATAN WEBSITE UNTUK BISNIS ONLINE PADA KARANGTARUNA RW 09 KECAMATAN PARONGPONG ]]>
<![CDATA[Valentine Siagian]]>;
<![CDATA[Heddry Purba]]>;
<![CDATA[Lenita Waty]]>;
<![CDATA[Richard Friendly Simbolon]]>
<![CDATA[ PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 1 (2023): MEI 2023 ]]>
Publisher : <![CDATA[MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI ]]>
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<![CDATA[Karangtaruna merupakan salah satu organisasi masyarakat yang bertujuan untuk mengembangkan potensi dan kreativitas warga masyarakat khususnya anak muda. Namun, banyak karangtaruna yang masih kesulitan dalam memanfaatkan teknologi informasi untuk mengisi waktu luang mereka. Oleh karena itu, dilakukan kegiatan pengabdian masyarakat berupa pelatihan pembuatan website pada karangtaruna di RW 09 Parongpong. Pelatihan ini bertujuan untuk memberikan pengetahuan dan keterampilan dalam membuat website sederhana untuk mempromosikan usaha secara online. Metode yang digunakan adalah pendekatan praktik langsung dengan menggunakan platform wix.com. Hasil dari pelatihan ini menunjukkan bahwa karangtaruna yang sebelumnya tidak memiliki pengetahuan akan pembuatan website gratis, kini dapat membuat website sederhana yang dapat digunakan untuk mempromosikan usaha mereka. Selain itu, para peserta karangtaruna juga dapat mengelola konten website mereka secara mandiri. Pelatihan ini diharapkan dapat memberikan manfaat bagi karangtaruna dan juga dapat menjadi contoh bagi organisasi masyarakat lainnya dalam memanfaatkan teknologi informasi untuk mempromosikan usaha mereka.]]>
<![CDATA[The influence of financial leverage and deferred tax on tax aggressiveness in telecommunications sub-sector infrastructure companies listed on the bei in 2019-2022 ]]>
<![CDATA[Ledy Alemita Br Tarigan]]>;
<![CDATA[Lenita Waty]]>
<![CDATA[ Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik) ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/mantik.v7i3.4339
<![CDATA[This research aims to explore the impact of Financial Leverage and Deferred Tax on the level of tax aggressiveness in infrastructure companies in the Telecommunications sub-sector. This research uses quantitative descriptive methods and collects secondary data from companies listed on the Indonesia Stock Exchange in the 2019-2022 period. Sampling was carried out using the purposive sampling method. Data analysis includes descriptive statistical techniques, correlation coefficients, coefficients of determination, multiple linear regression, as well as significance tests and classical assumptions which are analyzed using Statistical Product and Solutions (SPSS) 23. The results of the study show that Financial Leverage and Deferred Taxes together have no effect. significant to the level of tax aggressiveness, with a significance value of (0.810 > 0.05). And when explained separately, financial leverage also does not have a significant influence on the level of tax aggressiveness (0.363 > 0.05). Likewise with Deferred Tax which has a significant value (0.783 > 0.05).]]>
<![CDATA[NAVIGATING DIGITAL TRANSFORMATION: THE IMPACT OF LEADERSHIP, DIGITAL LITERACY, AND ORGANIZATIONAL CULTURE ]]>
<![CDATA[Waty, Lenita]]>
<![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[Leadership, digital literacy, digital transformation is a critical component of organizations' success. In today's digital world, when the concept of digital literacy is crucial, the role of leadership in building organizational culture is critical. The purpose of this study was to investigate the role that leadership plays in shaping digital transformation through organizational culture and digital literacy. A total of 120 employees were handed questionnaires, of which 108 (or 90%) were useable. The results are: 1). Leadership has a negative and not significant impacts on digital transformation; 2). Leadership has a positive and significant impact on organizational culture; 3). Leadership has a positive and significant impact on digital literacy; 4). Organizational Culture have a positive and significant impact on digital transformation; 5). Digital Literacy have a positive and significant impact on Digital transformation; 6). Leadership has a positive and significant impact on digital transformation through digital literacy; 7). Leadership has a positive and significant impact on digital transformation through organizational culture. The novelty is leadership, digital literacy, and organizational culture is fundamental in the digital transformation process. The interaction between these elements highlights the necessity for leaders to promote technology advancement and cultivate a culture that priorities continuous learning, adaptability, and innovation. This is crucial for driving firms towards attaining digital excellence.]]>
<![CDATA[Pengaruh Religiusitas, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Cianjur ]]>
<![CDATA[Jesica Anggreani Siringoringo]]>;
<![CDATA[Lorina Siregar Sudjiman]]>;
<![CDATA[Lenita Waty]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2394
<![CDATA[Taxpayer compliance is an important part of supporting tax revenues to increase. Analyzing the influence of religiosity, tax authorities services, and tax sanctions on individual taxpayer compliance. This research used primary data by distributing questionnaires at KPP Pratama Cianjur and using convenience sampling and obtained 60 respondents with the measurement method in this questionnaire using a Likert scale as the sample for this research. The results of this research show that partially religiosity does not have a positive and significant influence, but tax authorities' services and tax sanctions have a positive and significant influence on taxpayer compliance. Furthermore, simultaneously the influence of religiosity, tax authorities' services, and tax sanctions have a positive and significant influence on taxpayer compliance. ]]>
<![CDATA[PENGARUH KONSUMSI ENERGI DAN PENERIMAAN PAJAK TERHADAP PERTUMBUHAN EKONOMI DI 9 NEGARA ASEAN ]]>
<![CDATA[Tambunan, Regina Miranda Rachel]]>;
<![CDATA[Sinaga, Judith Tagal Gallena]]>;
<![CDATA[Waty, Lenita]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.13119
<![CDATA[Penelitian ini menganalisis dampak konsumsi energi dan penerimaan pajak terhadap pertumbuhan ekonomi di sembilan negara ASEAN, yaitu Indonesia, Malaysia, Thailand, Filipina, Singapura, Vietnam, Kamboja, Laos, dan Myanmar. Dengan menggunakan data time series 2010-2021, analisis dilakukan menggunakan IBM SPSS versi 27 sebagai alat untuk penelitian ini. Penelitian ini bertujuan untuk mengeksplorasi kontribusi hubungan antara variabel-variabel tersebut terhadap kemajuan ekonomi di kawasan yang berkembang. Hasil penelitian mengungkapkan bahwa konsumsi energi memiliki dampak positif yang signifikan terhadap pertumbuhan ekonomi, dengan berkontribusi pada peningkatan aktivitas ekonomi dan penciptaan lapangan kerja. Selain itu, penerimaan pajak dari sektor energi terbukti penting dalam mendanai infrastruktur yang meningkatkan efisiensi energi serta mendukung pembangunan berkelanjutan. Penelitian ini mengidentifikasi bahwa penerimaan pajak berfungsi sebagai mediator antara konsumsi energi dan pertumbuhan ekonomi. Temuan ini menekankan pentingnya kebijakan perpajakan yang cermat dan pengelolaan sumber daya energi untuk mencapai tujuan pembangunan berkelanjutan di ASEAN, memberikan wawasan berharga bagi pengambil kebijakan dan pemangku kepentingan di kawasan ini.]]>
<![CDATA[NAVIGATING DIGITAL TRANSFORMATION: THE IMPACT OF LEADERSHIP, DIGITAL LITERACY, AND ORGANIZATIONAL CULTURE ]]>
<![CDATA[Waty, Lenita]]>
<![CDATA[ Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024 ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Advent Indonesia ]]>
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<![CDATA[Leadership, digital literacy, digital transformation is a critical component of organizations' success. In today's digital world, when the concept of digital literacy is crucial, the role of leadership in building organizational culture is critical. The purpose of this study was to investigate the role that leadership plays in shaping digital transformation through organizational culture and digital literacy. A total of 120 employees were handed questionnaires, of which 108 (or 90%) were useable. The results are: 1). Leadership has a negative and not significant impacts on digital transformation; 2). Leadership has a positive and significant impact on organizational culture; 3). Leadership has a positive and significant impact on digital literacy; 4). Organizational Culture have a positive and significant impact on digital transformation; 5). Digital Literacy have a positive and significant impact on Digital transformation; 6). Leadership has a positive and significant impact on digital transformation through digital literacy; 7). Leadership has a positive and significant impact on digital transformation through organizational culture. The novelty is leadership, digital literacy, and organizational culture is fundamental in the digital transformation process. The interaction between these elements highlights the necessity for leaders to promote technology advancement and cultivate a culture that priorities continuous learning, adaptability, and innovation. This is crucial for driving firms towards attaining digital excellence.]]>
<![CDATA[NAVIGATING DIGITAL TRANSFORMATION: THE IMPACT OF LEADERSHIP, DIGITAL LITERACY, AND ORGANIZATIONAL CULTURE ]]>
<![CDATA[Waty, Lenita]]>
<![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[Leadership, digital literacy, digital transformation is a critical component of organizations' success. In today's digital world, when the concept of digital literacy is crucial, the role of leadership in building organizational culture is critical. The purpose of this study was to investigate the role that leadership plays in shaping digital transformation through organizational culture and digital literacy. A total of 120 employees were handed questionnaires, of which 108 (or 90%) were useable. The results are: 1). Leadership has a negative and not significant impacts on digital transformation; 2). Leadership has a positive and significant impact on organizational culture; 3). Leadership has a positive and significant impact on digital literacy; 4). Organizational Culture have a positive and significant impact on digital transformation; 5). Digital Literacy have a positive and significant impact on Digital transformation; 6). Leadership has a positive and significant impact on digital transformation through digital literacy; 7). Leadership has a positive and significant impact on digital transformation through organizational culture. The novelty is leadership, digital literacy, and organizational culture is fundamental in the digital transformation process. The interaction between these elements highlights the necessity for leaders to promote technology advancement and cultivate a culture that priorities continuous learning, adaptability, and innovation. This is crucial for driving firms towards attaining digital excellence.]]>
<![CDATA[PENGARUH FASILITAS KERJA DAN GREEN WORK ENVIRONMENT TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT ADVENT BANDAR LAMPUNG ]]>
<![CDATA[Andre Alan Df Napitu]]>;
<![CDATA[Lenita Waty]]>;
<![CDATA[Rolyana Ferinia Pintauli]]>
<![CDATA[ E-Jurnal Manajemen Vol 14 No 4 (2025) ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJMUNUD.2025.v14.i4.p05
<![CDATA[Lingkungan kerja yang baik sangat penting untuk meningkatkan kinerja karyawan, terutama di bidang pendukung layanan kesehatan seperti rumah sakit. Tujuan dari penelitian ini untuk mengetahui pengaruh fasilitas tempat kerja dan tempat kerja hijau terhadap kinerja karyawan di Rumah Sakit Advent Bandar Lampung. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan desain penelitian eksplanatori. Pengumpulan data dilakukan dengan kuesioner yang diberikan kepada karyawan, dengan jumlah sampel sebanyak 52 responden yang diambil dari seluruh populasi dengan menggunakan teknik random sampling. Analisis data dilakukan dengan menggunakan alat bantu Statistical Package for the Social Sciences (SPSS). Hasil temuan menunjukkan bahwa fasilitas yang berhubungan dengan pekerjaan dan tempat kerja hijau memiliki dampak positif dan signifikan terhadap kinerja karyawan, baik secara paralel maupun tidak. Lingkungan kerja hijau dapat meningkatkan kinerja karyawan dan kualitas kerja karyawan dengan menumbuhkan lingkungan kerja yang teliti. Fasilitas tempat kerja yang membantu juga membantu karyawan dalam menyelesaikan tugas dengan lebih efektif dan optimal. Uji simultan menunjukkan bahwa kedua variabel ini secara bersama-sama memberikan kontribusi yang signifikan terhadap peningkatan kinerja karyawan. Sebagai hasilnya, temuan penelitian ini menyoroti pentingnya manajemen rumah sakit dalam hal penyediaan fasilitas kerja dan penerapan prinsip lingkungan kerja hijau sebagai taktik untuk memaksimalkan kinerja karyawan secara komprehensif. A good work environment is very important to improve employee performance, especially in the field of supporting health services such as hospitals. The purpose of this study was to determine the effect of workplace facilities and green workplace on employee performance at Advent Hospital Bandar Lampung. The method used in this research is a quantitative approach with an explanatory research design. Data collection was carried out by questionnaires given to employees, with a sample size of 52 respondents taken from the entire population using random sampling techniques. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) tool. The findings show that work-related facilities and green workplace have a positive and significant impact on employee performance, both in parallel and not. A green work environment can improve employee performance and employee work quality by fostering a conscientious work environment. Helpful workplace facilities also assist employees in completing tasks more effectively and optimally. Simultaneous tests show that these two variables together make a significant contribution to improving employee performance. As a result, the findings of this study highlight the importance of hospital management in terms of providing work facilities and implementing green work environment principles as tactics to comprehensively maximize employee performance.]]>
<![CDATA[The Relationship of Sustainability Report, Corporate Risk, and Transfer Pricing on Tax Avoidance ]]>
<![CDATA[Kyla Naomi Lesmana]]>;
<![CDATA[Marthinus Ismail]]>;
<![CDATA[Lenita Waty]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v6i2.7208
<![CDATA[Taxes serve as the largest source of state revenue, making them a crucial instrument in national development. Tax avoidance through various strategies results in significant losses for the state. Therefore, this study aims to provide a new perspective on the relationship between the Sustainability Report, Corporate Risk, and Transfer Pricing towards tax avoidance practices. This research employs a quantitative approach with a sample of 19 energy companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period. The findings indicate that disclosure in the Sustainability Report and Corporate Risk does not affect tax avoidance, whereas Transfer Pricing has a significant impact on tax avoidance practices among energy companies. Simultaneously, the Sustainability Report, Corporate Risk, and Transfer Pricing do not have a significant effect on Tax Avoidance.]]>
<![CDATA[Penerapan Green Accounting Dan Karakteristik Komite Audit Terhadap Kualitas Laporan Keuangan (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei 2022-2023) ]]>
<![CDATA[Raja Adams]]>;
<![CDATA[Lenita Waty]]>;
<![CDATA[Rolyana Ferinia]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v6i3.7446
<![CDATA[Penelitian ini bertujuan untuk menguji dampak Green Accounting dan Karakteristik Komite Audit terhadap kualitas pelaporan keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) untuk jangka waktu 2022–2023. Penelitian ini menggunakan regresi logistik untuk menganalisis 150 observasi dari 75 organisasi, menyelidiki pengaruh kondisi lingkungan dan tata kelola audit terhadap keterbukaan dan kepercayaan pelaporan keuangan. dinilai menggunakan 91 indikator GRI G4, termasuk dimensi seperti efisiensi energi dan pelaporan emisi karbon. Karakteristik Komite Audit dievaluasi menurut rasio anggota yang memiliki latar belakang akuntansi atau keuangan, sehingga meningkatkan efektivitas pengawasan laporan keuangan. “Kualitas pelaporan keuangan dinilai berdasarkan opini audit yang diberikan oleh auditor independen. Hasilnya menunjukkan bahwa Green Accounting dan Karakteristik Komite Audit memiliki pengaruh yang baik meskipun kecil terhadap kualitas pelaporan keuangan jika dipertimbangkan secara terpisah. Meskipun demikian, jika dinilai secara bersamaan, faktor-faktor ini memiliki dampak baik yang substansial. Temuan ini menggarisbawahi bahwa pengungkapan lingkungan yang cakap dan tata kelola audit yang kuat sangat penting untuk meningkatkan keterbukaan dan kredibilitas laporan keuangan. Akibatnya, organisasi didorong untuk memperkuat metodologi Green Accounting mereka dan menambah kemampuan komite audit untuk menjamin kualitas pelaporan keuangan yang unggul.]]>
