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All Journal E-Jurnal Manajemen Universitas Udayana KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) JEA17: Jurnal Ekonomi Akuntansi Al-Adyan: Jurnal Studi Lintas Agama AdBispreneur Asia-Pacific Management and Business Application Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen Kurios SEIKO : Journal of Management & Business Fidei: Jurnal Teologi Sistematika dan Praktika Journal on Education Jurnal Teologi Berita Hidup VISIO DEI: JURNAL TEOLOGI KRISTEN Jurnal Mantik Pengarah: Jurnal Teologi Kristen Integritas: Jurnal Teologi JURNAL LENTERA BISNIS Jurnal Pendidikan dan Konseling Management Studies and Entrepreneurship Journal (MSEJ) Manna Rafflesia Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL TERUNA BHAKTI Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen SCRIPTA : Jurnal Teologi dan Pelayanan Kontekstual Jurnal Teologi Cultivation Tumou Tou EDULEAD: Journal of Christian Education and Leadership Angelion: Jurnal Teologi dan Pendidikan Kristen Te Deum (Jurnal Teologi dan Pengembangan Pelayanan) SOPHIA: Jurnal Teologi dan Pendidikan Kristen Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah SHAMAYIM: Jurnal Teologi dan Pendidikan Kristiani Jurnal Ilmiah Wahana Pendidikan Jurnal Teologi (JUTEOLOG) Media: Jurnal Filsafat dan Teologi Jurnal Pendidikan Agama Kristen (JUPAK) Jurnal Syntax Fusion : Jurnal Nasional Indonesia Jurnal Simki Economic International Journal of Social Science Transformasi Fondasi Iman Kristen dalam Pelayanan Pastoral di Era Society 5.0 Interdisciplinary Social Studies Jurnal Ekonomi Jurnal Kadesi : Jurnal Teologi dan Pendidikan Agama Kristen Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) KAMASEAN: Jurnal Teologi Kristen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Teologi Kontekstual Indonesia MAGNUM OPUS: Jurnal Teologi dan Kepemimpinan Kristen DA'AT: Jurnal Teologi Kristen Davar: Jurnal Teologi Jurnal Ekonomi Bisnis dan Akuntansi Teokristi: Jurnal Teologi Kontekstual dan Pelayanan Kristiani Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Experimental Student Experiences Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Klabat Journal of Management Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) ADM : Jurnal Abdi Dosen dan Mahasiswa GRAFTA: Journal of Christian Religion Education and Biblical Studies
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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Anggi Sinta Dermawan; Rolyana Ferinia; Meidy Lieke Karundeng
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1307

Abstract

This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.
PENGARUH PEMAHAMAN PENGETAHUAN GREEN BEHAVIOR DAN SANKSI PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK UMKM KULINER DI KECAMATAN PARONGPONG Putri Paulina N Parhusip; Rolyana Ferinia; Lorina Siregar Sudjiman
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 3 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i3.4366

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemahaman pengetahuan Green Behavior dan sanksi pajak terhadap kepatuhan pembayaran pajak pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner di Kecamatan Parongpong. Penelitian ini menggunakan metode kuantitatif dengan desain explanatory. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan non-probability sampling dengan teknik purposive sampling kepada 100 responden yang merupakan wajib pajak UMKM. Selain itu, penelitian ini juga menggunakan metode wawancara untuk memperkaya dan memperdalam pemahaman terhadap data yang diperoleh. Teknik analisis data dilakukan dengan regresi linier berganda menggunakan SPSS versi 29.02. Hasil penelitian menunjukkan bahwa pemahaman pengetahuan Green Behavior tidak berpengaruh signifikan terhadap kepatuhan pembayaran pajak, sementara sanksi pajak memiliki pengaruh yang signifikan. Temuan ini menekankan pentingnya penegakan sanksi perpajakan sebagai instrumen yang efektif untuk meningkatkan kepatuhan wajib pajak UMKM, sementara pemahaman Green Behavior belum menjadi faktor penentu dalam penelitian ini.
The Impact of Operational Efficiency, Dividend Policy, and Corporate Sustainability On Financial Performance Simanjuntak, Juergen Klinsman Daniel; Ferinia, Rolyana; Sinaga, Judith Tagal Gallena
Interdisciplinary Social Studies Vol. 4 No. 3 (2025): Regular Issue: April-June 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v4i3.822

Abstract

In contemporary business practice, companies have become increasingly aware of the need to enhance financial performance to provide optimal dividends to investors while simultaneously managing operational costs and demonstrating environmental responsibility through corporate sustainability reports. This study aims to examine the extent to which operational efficiency, dividend policy, and corporate sustainability influence the financial performance of firms. Employing a quantitative research design with a correlational approach, data were analysed using SPSS. Secondary data were collected from 63 companies listed on the Indonesia Stock Exchange (IDX) that report Environmental, Social, and Governance (ESG) scores, alongside their annual reports for the year 2023. The findings indicate that: 1) Operational efficiency does not have a significant effect on financial performance; 2) Dividend policy exerts a positive and significant impact on financial performance; 3) Corporate sustainability does not significantly influence financial performance; and 4) Collectively, operational efficiency, dividend policy, and corporate sustainability significantly affect financial performance. This research focuses on publicly listed companies in Indonesia with ESG scores, highlighting their commitment to environmental, social, and governance factors while concurrently pursuing profitability.
The effect of pastoral assistance programs on mental health and resilience of congregational members who lost their jobs during the Covid-19 pandemic Hutabarat, Bernard Maruli; Hutagalung, Stimpson; Hendriks, Alvyn Cesarianto; Ferinia, Rolyana
KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Vol 9 No 1 (2022): KONSELI : Jurnal Bimbingan dan Konseling (E-journal)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/kons.v9i1.11656

Abstract

This study aimed to determine the effect of the pastoral care program on the mental health and resilience of church members who lost their jobs during the COVID-19 pandemic. The research method used is quantitative using the Correlated T-test data analysis technique. The research found that the pastoral assistance program applied to congregations who lost their jobs during the COVID-19 pandemic had a significant positive effect on mental health. Likewise, the results of the analysis of the pastoral assistance program applied to congregations who lost their jobs during the COVID-19 pandemic on the resilience of church congregations. So it can be said that there is a significant effect of the pastoral assistance program on the mental health and resilience of the congregation who lost their jobs during the COVID-19 pandemic. Pastoral assistance programs are essential to provide, considering their various functions that impact mental health and provide a complete self-understanding for the community. The congregation is to be able to have resilient behavior where this is important to adapt and lead a normal lifestyle despite losing a job during the COVID-19 pandemic.
Minahasa-Kristen Dalam Gejolak Eksistensi Antara Budaya Dan Agama Ratuwalangon, Rocky; Sagala, Rudolf; Hutagalung, Stimson; Ferinia, Rolyana
AL-ADYAN Vol 17 No 1 (2022): Al-Adyan: Jurnal Studi Lintas Agama
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-adyan.v17i1.11480

Abstract

This reasearch attempts to seek the possibilities and obstracles that impact Minahasan-Christian’s community in the fluctuation among culture and religion which involve in struggle and controversy in public. It leads to the unconfidence of Minahasan-Christian to express their social identity. Confirming its identity in local scope is essential and shares massive debates, moreover, in NKRI form, it faces challeges. Therefore, this essay employs qualitative approach intends to display on how culture and religion involves in intense discussion that relates to the existence of MInahasan-Christian in the state. In conclusion, the tension expresses possibilities and obstacles, the culture and religion should share common instead of involve in a battle. The Minahasan-Christian should engage deeply with religious teaching and preserve indigenous tradition and culture.
Pengaruh Career Development Dan Reward Terhadap Kepuasan Kerja Pegawai Polres Cirebon Kota Rosmawati, Patricia; Ferinia, Rolyana; Waty, Lenita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): 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.v6i4.9061

Abstract

Terdapat fenomena permasalahan mengenai kepuasan kerja pegawai di Indonesia yang masih belum optimal sebagaimana survei perusahaan perusahaan di Indonesia pada tahun 2023 menemukan bahwa terdapat 25% tenaga kerja di Indonesia yang merasa tidak puas dengan pekerjaannya. Penelitian ini berupaya memahami pengaruh career development dan reward bagi kepuasan kerja pada pegawai Polres Cirebon Kota. Penelitian didasari oleh metode kuantitatif dengan desain korelasional dan pendekatan deskriptif. Kuesioner melibatkan dalam mengumpulkan data yang dibutuhkan dari populasi penelitian berupa seluruh pegawai Polres Cirebon Kota sebanyak 825 orang serta sampel sebanyak 412 orang yang dipilih dengan accidental sampling guna memudahkan pengumpulan data dengan cepat pada jumlah sampel yang tergolong banyak. Analisis data terbagi menjadi tiga langkah yaitu deskripsi demografi responden, deskripsi pernyataan responden, dan SEM PLS dengan dibantu perangkat lunak SmartPLS 3.0. Temuan yang didapatkan memberikan simpulan bahwa pengembangan karir secara positif berdampak pada kepuasan dan reward, begitu pula reward berdampak pada kepuasan. Juga didapatkan simpulan bahwa reward dapat memediasi pengaruh pengembangan karir atas peningkatan kepuasan karyawan.
KEY DETERMINANTS OF GREEN PERFORMANCE MANAGEMENT PRACTICES IN MULTINATIONAL COMPANY IN INDONESIA Ferinia, Rolyana
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 11 No 1 (2025): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v11i1.1582

Abstract

This study analyzes the interconnections between essential elements of Green Human Resource Management (GHRM), including Green Employee Separation (GES), Green Performance Management (GPM), Green Employee Engagement (GEE), and Green rraining and Development (GTD), in multinational corporations in Indonesia. Data were gathered from 81 employees using a Likert-scale questionnaire and processed by Structural Equation Modeling–Partial Least Squares (SEM-PLS) for hypothesis testing, moderation analysis, and variance explanation. The results demonstrate that GEE and GTD have substantial beneficial impacts on GPM, however GES does not show a moderating effect. GPM is recognized as the primary factor influencing organizational green performance, with GEE, GTD, and GES together representing 69.3% of its variance. This research introduces an integrated paradigm that identifies employee engagement, training and development, and retention as essential drivers for enhancing organizational success in green performance management.
PROGRAM PENGABDIAN MASYARAKAT: MEMBANGUN FONDASI KUAT MELALUI PENGUATAN KELUARGA Hutagalung, Stimson; Ferinia, Rolyana
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.25043

Abstract

Tujuan dari penelitian ini adalah untuk membangun kerangka kemasyarakatan yang kokoh melalui unit rumah tangga. Metodologi kajiannya berpusat pada Program Pengabdian Kepada Masyarakat yang mengutamakan penyelenggaraan terapi keluarga, seminar, dan workshop. Program ini dilaksanakan di Banjarmasin yang terletak di provinsi Kalimantan Selatan, dan mencakup kegiatan yang bertujuan melibatkan 50 keluarga sebagai peserta yang berada didaerah tersebut. Paper ini secara komprehensif menguraikan tentang harmonisasi keluarga yang melibatkan suami/bapak, istri/ibu, anak, menantu, mertua, dan cucu. Hasil dari program ini meliputi peningkatan ikatan kekeluargaan, peningkatan dinamika keluarga, dan peningkatan kesejahteraan anak. Harapannya adalah bahwa hasil yang dicapai akan memfasilitasi replikasi inisiatif serupa, sehingga mendorong dampak positif yang bertahan lama terhadap pembangunan masyarakat melalui peningkatan fondasi keluarga.
Pengarahan Kesehatan Menghindari Penyakit Tidak Menular Ferinia, Rolyana
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 1 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i1.176

Abstract

Penyakit Tidak Menular adalah penyakit yang sering tidak disadari karena gejala awalnya seringkali tidak dirasakan. Biasanya di usia 40 tahun mulai muncul penyakit-penyakit tersebut walaupun saat ini penyakti ini sudah menyerang anak muda. 70% penyakit ini menyebabkan kematian di dunia. Oleh sebab itu, tujuan pengabdian masyarakat ini adalah untuk pencegahan dini terhadap penyakit tidak menular dengan melaksanakan pemeriksaan kesehatan serta mengobati penyakit jika terdeteksi. Metode yang dilakukan adalah melakukan proses pemeriksaan kesehatan dan konsultasi kesehatan. Hasil yang diperoleh adalah sebagian besar masyarakat di Kecamatan Getasan masih berada dalam kondisi kesehatan yang normal (tidak mengalami hipertensi, kolesterol atau penyakit gula), walau sebagian besar dari mereka masih menjalankan pola hidup tidak sehat.
Mengungkap Hubungan Sikap Kerja Karyawan Terhadap Kinerja Melalui Variabel Mediasi Employee Engagement Adila, Adila; Pintauli, Rolyana Ferinia
Jurnal Simki Economic Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i2.239

Abstract

The objective of this study is to evaluate how much influence work attitude has on performance, both partially and simultaneously. The basis for analyzing data using SEM-PLS as a calculating tool to analyze the outer and inner models is quantitative methods and correlational designs. Purposive sampling generated a total of 73 respondents. The outcome is that 1) work attitude, precisely employee craftsmanship, has a significant effect on employee engagement; 2) employee engagement, precisely employees feeling comfortable developing a career, has a substantial effect on performance; 3) work attitude, precisely employee craftsmanship, has a substantial effect on performance; and 4) work attitude has a moderate effect on performance through employee engagement. The novelty is employees who are diligent (work attitude), comfortable developing careers (employee engagement), and leaders who appreciate work (performance) are alternative offers to optimize employee capabilities in the workplace.
Co-Authors A. Hendriks Aby Gayel Adhi Prasetio Adila, Adila Albert Christiawan Alfrits Reky Sambur Alvyn Hendriks Andre Alan Df Napitu Aneska Caesar Simbolon Angela Sabatini Lappra Anggi Sinta Dermawan Arif Indrianta Arif Partono Prasetio Ayuhelfia Maylinda B. D. Nainggolan B.D Nainggolan Barutu, Parsaoran Bernard Maruli Hutabarat Celine Winona Duha Dadan Wahyu Daniel Ataupah Daniel Siswanto Devon Shawa Situmorang Dwi Andrianta Ebenezer, Esmeraldo Ediman Jonson Manurung Edwin Gorat Esmeraldo Ebenezer Feri Dolf Djami Hae Grace Orlyn Sitompul Hanna Hutapea Hasibuan, Remista Hesky A. Wauran Hesky Wauran Hutabarat, Bernard Maruli Hutagalung, Stimpson HUTAGAOL, ALEXS SUDIBYO Jamot Yusevender Bin Manganji Peter Janes Sinaga Janes Sinaga Janes Sinaga Jean Jr., C.Venus Lurekke Jhon Rinendy Jhoni Lagun Siang Jimmy Allen Sakul Judith Tagal Gallena Sinaga Juita Lusiana Sinambela Juita Lusiana Sinambela Kingston Pandiangan Laverin Imelda Girsang Lenita Waty Lorina Siregar Sudjiman Marge Ardiangres Beis Marthinus Ismail matthew woran ramlen Max Lucky Tinenti Maxlucky Tinenti Meidy Lieke Karundeng Meidy Tatengkeng Melpin Sihotang Molsen Siburian Monica Presillia Gultom Nainggolan, Bartolomeus Diaz Napitupulu, Tri Yohana Nelly Grasella Simanjuntak Novika Frialestari Harianja Nubatonis, Thimotius Orlando Yudistira Polman sinaga Putri Paulina N Parhusip Raden Deddy Kurniawan Raden Deddy Kurniawan Rafles P. Sabbat Raja Adams Ratuwalangon, Rocky Richard Jimmy Irawan Rimon Jonas Simanjuntak Rocky Ratuwalangon Rosmawati, Patricia Rudolf Weindra Sagala Sagala, Rudolf Sandy Hasudungan Tambunan Saul Situmeang Sembiring, Niken Karina Simanjuntak, Juergen Klinsman Daniel Simatupang, Michael Sabato sinaga, janes Sinaga, Japolman Sinambela, Juita Lusiana Sirait, Samuel Lambok Situmeang, Melinda Sharon Stepanuston Pelawi Stimpson Hutagalung Stimson Hutagalung Supendi Supendi Valentine Siagian Vellynda Sharon Theresia William Sitorus Zico Bangkit Pakpahan