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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Bisnis Journal of Economic, Bussines and Accounting (COSTING) Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Bisnis Darmajaya Jurnal Mantik JURNAL LENTERA BISNIS Ekombis: Jurnal Fakultas Ekonomi Management Studies and Entrepreneurship Journal (MSEJ) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Multicience INTELEKTIVA Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKONOMIKA45 Journal of Trends Economics and Accounting Research Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Ekonomis Klabat Journal of Management PEDAMAS (Pengabdian Kepada Masyarakat)
Lenita Waty
UNIVERSITAS ADVENT INDONESIA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy 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

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Pengaruh Penghindaran Pajak dan Investasi Hijau terhadap Nilai Perusahaan Healthcare di BEI (2020–2024) Yokebet ND Nainggolan; Herold Moody Manalu; Lenita Waty
Journal of Trends Economics and Accounting Research Vol 6 No 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i3.2595

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak dan investasi hijau terhadap nilai perusahaan pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Sampel penelitian terdiri dari enam perusahaan dengan total 30 observasi yang diperoleh melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh negatif dan signifikan terhadap nilai perusahaan (Sig. 0,010; β = −0,470). Sementara itu, investasi hijau tidak berpengaruh signifikan terhadap nilai perusahaan (Sig. 0,545; β = −0,104). Secara simultan, penghindaran pajak dan investasi hijau berpengaruh signifikan terhadap nilai perusahaan (Sig. F = 0,021). Nilai Adjusted R² sebesar 0,192 menunjukkan bahwa 19,2% variasi nilai perusahaan dapat dijelaskan oleh kedua variabel tersebut. Penelitian ini memberikan kontribusi empiris dalam literatur keuangan perusahaan dengan mengkaji hubungan antara strategi penghindaran pajak dan praktik investasi hijau terhadap nilai perusahaan pada sektor healthcare di Indonesia, yang masih relatif terbatas diteliti.
NAVIGATING DIGITAL TRANSFORMATION: THE IMPACT OF LEADERSHIP, DIGITAL LITERACY, AND ORGANIZATIONAL CULTURE Lenita Waty
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/kbakfq41

Abstract

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.
Pengaruh Literasi Pajak dan Transformasi Digital Terhadap Kepatuhan Pajak Stenly Abraham; Lenita Waty; Lorina Suregar Sudjiman
ANALISIS Vol. 16 No. 01 (2026): ANALISIS VOLUME 16 NO. 01 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i01.7801

Abstract

This study explores the relationship between taxpayer compliance, tax literacy, and digital transformation. In this study, 60 respondents at the Pratama Cimahi Tax Office, Bandung, West Java, were given a questionnaire to collect data. Data were analyzed using PLS-SEM. The results of the outer model test indicate that all constructs have met the validity and reliability criteria. The inner model test shows that Tax Literacy has a positive and significant effect on Tax Compliance with a coefficient value of 0.563 and a p-value of 0.000, and Digital Transformation has a positive and significant effect with a coefficient value of 0.345 and a p-value of 0.002. The R-Square value of 0.697 indicates that the two independent variables are able to explain 69.7% of the variation in Tax Compliance. Thus, increasing tax literacy and optimizing digital transformation play an important role in improving taxpayer compliance.
Pengaruh Green Human Resource Management Dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan kepada Dua Lembaga Advent Di Bandung Mutiara Br Hotang; Rolyana Ferinia; Lenita Waty
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.v7i4.10596

Abstract

Penelitian ini dilatarbelakangi oleh fenomena kepuasan kerja karyawan yang belum optimal, seiring dengan meningkatnya tuntutan kinerja organisasi dan kepedulian terhadap lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh Green Human Resource Management (Green HRM) terhadap kepuasan kerja karyawan, baik secara langsung maupun melalui motivasi kerja sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian korelasional dan pendekatan deskriptif. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, dengan melibatkan seluruh populasi karyawan Lembaga Advent Bandung sebagai responden penelitian, sehingga diperoleh 70 responden. Pengumpulan data dilakukan melalui penyebaran kuesioner dengan skala Likert. Analisis data dilakukan melalui analisis deskriptif dan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Green HRM tidak berpengaruh signifikan terhadap kepuasan kerja karyawan. Namun, Green HRM berpengaruh positif dan signifikan terhadap motivasi kerja, serta motivasi kerja berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Selain itu, motivasi kerja terbukti memediasi pengaruh Green HRM terhadap kepuasan kerja karyawan. Temuan ini mengindikasikan bahwa penerapan Green HRM tidak secara langsung meningkatkan kepuasan kerja, tetapi berperan melalui peningkatan motivasi kerja karyawan.
TRANSFORMASI BERBASIS DIGITAL PADA PETANI TANAMAN HIAS CIHIDEUNG PARONGPONG BANDUNG BARAT Heddry Purba; Francis Hutabarat; Joan Y. Hutapea; Ria Chaniago; Lenita Waty
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 9 (2026): Februari 2026
Publisher : Bajang Institute

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

Abstract

This community service activity aims to encourage digital transformation among ornamental plant farmers in Cihideung Village, Parongpong District, West Bandung Regency, who have faced challenges in online marketing and digital literacy. The program is implemented through a partnership between the university, the Cihideung Village Government, and the Ornamental Plant Farmers Cooperative. Implementation methods include administrative coordination, focus group discussions (FGDs) to identify needs, development of the Astuti Flower Parongpong marketplace website, digital marketing training, and integration of a QRIS-based digital payment system. The results of the activity indicate an increase in farmers' ability to use digital platforms, manage product catalogs, and utilize social media for promotion. Quarterly evaluations noted an increase in online transactions and an expansion of market reach beyond the region. Key success factors were collaboration between parties and institutional support, while the main obstacles included limited infrastructure and consistent website management. This program serves as a pilot model for the development of an agriculture-based creative economy in the West Bandung region. Going forward, ongoing collaboration is expected to expand export access and strengthen the digital independence of Cihideung ornamental plant farmers.
Co-Authors Andre Alan Df Napitu Angela Sabatini Lappra Destryni Sinaga Fitriany Br Simbolon Francis Hutabarat Grace Orlyn Sitompul Heddry Purba Herold Moody Manalu Hisar Pangaribuan James Sylvanus Uly Reke Jenny Sihombing Jesica Anggreani Siringoringo Joan Y. Hutapea Judith Tagal Gallena Sinaga Kenneth Nicholas Manullang Kyla Naomi Lesmana Ledy Alemita Br Tarigan Lorina Siregar Sudjiman Lorina Suregar Sudjiman Marbun, Alvario Marthinus Ismail Meisy Sabat Tania Sirait Mutiara Br Hotang Nababan, Bryan NAOMI THERESIA IRMAWAN NICOLAS K SIHOTANG Patricia Rosmawati Pratama Marbun, Midian Purba, Hedry Putri Yohan, Lidya Monalisa Raja Adams Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Rivo Perenji Grisang Rolyana Ferinia Rolyana Ferinia Pintauli Sihombing, Jenny Silitonga, Jeannette Simbolon, Betaria Simbolon, Jointa Van Lois Stenly Abraham Tambunan, Regina Miranda Rachel Tobing, Matthew Bagus Putra Alexander Lumban Valentine Siagian Yokebet ND Nainggolan