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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFRE Accounting Financial Review Journal of Technopreneurship on Economics and Business Review (JTEBR) International Journal of Environmental, Sustainability, and Social Science Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Maqrizi : Journal of Economics and Islamic Economics The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis IJEMA
Claudia W.M Korompis
Department Of Accounting, Faculty Of Economic And Business, Sam Ratulangi University
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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e-Tourism, Personal Technology Post-Adoption Behavior, and Sustainable Behavior Intention in Indonesia Merinda Pandowo; Imelda W. J. Ogi; Claudia Wanda Melati Korompis; Christoffel Mardy Oktarisa Mintardjo
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3411

Abstract

E-tourism's behavior of e-tourism in minimizing the use of natural resources and costs gives birth to sustainable behavior in the form of environmentally friendly tourism and digital technology. This study aims to examine the effects of technology-based post-adoption behavior by tourists that lead to sustainable behavior. Predictors of technology usage using some of the UTAUT2 models. The survey was conducted in Indonesia on respondents in Manado who obtained as many as 100 participants, which were then analyzed using path analysis. The research findings show that the UTAUT 2 model, namely the relationship between hedonic motivation, price value, and habit, affects sustainable behavior mediated by behavior intention. These findings contribute to the development of technology-based marketing and tourism management. Some limitations, as well as implications, are also disclosed in this article.
Analisis Efektivitas Penerimaan Pajak Reklame dan Pajak Mineral Bukan Logam dan Batuan (MBLB) di Kabupaten Minahasa Gabriela M. Kombaitan; Inggriani Elim; Claudia Korompis
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

MBLB merupakan salah satu sumber penerimaan pajak daerah yang berpotensi mendukung peningkatan PAD. Kabupaten Minahasa. Penelitian ini bertujuan menganalisis tingkat efektivitas penerimaan kedua jenis pajak tersebut sekaligus mengidentifikasi berbagai faktor yang memengaruhi pencapaian target penerimaannya. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi terhadap data target maupun realisasi penerimaan pajak. Analisis dilakukan dengan membandingkan target dan realisasi penerimaan untuk menentukan tingkat efektivitas pemungutan pajak. Hasil penelitian menunjukkan bahwa penerimaan Pajak Reklame mengalami peningkatan dari kategori kurang efektif menjadi efektif hingga sangat efektif, yang ditunjukkan oleh realisasi penerimaan yang mampu memenuhi bahkan melampaui target. Di sisi lain, Pajak MBLB juga memperlihatkan peningkatan kinerja dari kondisi kurang efektif menjadi sangat efektif pada periode berikutnya. Walaupun demikian, optimalisasi penerimaan kedua jenis pajak masih menghadapi berbagai kendala, antara lain pendataan objek pajak yang belum maksimal, keberadaan reklame tanpa izin, aktivitas pertambangan yang belum seluruhnya terdata, serta tingkat kepatuhan wajib pajak yang masih perlu ditingkatkan. Oleh sebab itu, penguatan pengawasan, pembaruan basis data perpajakan, dan peningkatan kepatuhan wajib pajak diperlukan untuk mengoptimalkan kontribusi kedua jenis pajak terhadap PAD Kabupaten Minahasa.
Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado Sutri ELEM; Lintje KALANGI; Claudia W.M. KOROMPIS
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.674

Abstract

Taxpayer compliance plays an important role in tax revenue. The more taxpayers are obedient in paying taxes, the greater the tax revenue received. The development of information systems and technology in the taxation sector continues to be carried out by the government to ensure compliance and accountability in tax collection. One of them is a change in the tax administration system or what is commonly called tax system modernization. In order to improve the ease of service to PKP, the Directorate General of Taxes released the latest e-invoice application, namely e-invoice 3.0. The e-faktur 3.0 application has a variety of the latest automation features which certainly make it easier for PKP to submit Periodic VAT Returns in only one application, namely e-faktur 3.0. This study aims to determine the level of compliance of corporate taxpayers in reporting Periodic VAT Returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado. The method used in this research is a qualitative research method with a descriptive approach, the data source used is primary data. The results showed that the level of compliance of corporate taxpayers in reporting Periodic VAT returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado with a percentage of effective and very effective revenue realization because it can be seen from the realization of tax revenue that has increased from period to period and from year to year.
Pengaruh capital structure, firm size dan profitability terhadap firm value pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2021-2024 Michael Sengkey; Heince R. N. Wokas; Claudia W. M. Korompis
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.453

Abstract

Firm value reflects the market's perception of corporate performance and prospects, influenced by various financial decisions; however, empirical evidence on the direction and consistency of these effects remains inconclusive, particularly among highly liquid companies. This study aims to examine the effect of capital structure, firm size, and profitability on firm value in LQ-45 index companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative associative approach was employed using secondary data derived from annual financial reports. Samples were selected through purposive sampling, yielding 26 companies from a population of 45, resulting in 75 valid observations after outlier screening. Data were analyzed using multiple linear regression. The findings indicate that capital structure has a significant positive effect on firm value, firm size has a significant negative effect on firm value, and profitability has a significant positive effect on firm value. Simultaneously, all three variables significantly influence firm value. These findings support signalling theory, suggesting that corporate financial decisions serve as signals to investors, and imply that management must balance asset expansion with improved operational effectiveness to optimize firm value.
Co-Authors Anneke WANGKAR Azis, Taufiqurrahman Bong, David Christian Budiarso , Novi Swandari Christoffel Mardy Oktarisa Mintardjo Christoffel Mintardjo, Christoffel David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Diana Nova Lintong ELEM, Sutri Ermanti L Febrinia ANASTHASYA Gabriela Anastasia Achmad Gabriela M. Kombaitan Gerald William Sanger Giroth, Fiergil Kevin Grace Ezra Aulia Deborah Simanungkalit HALIM, Maria Monica Angela Haris, Chadijah Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh Hendrik Manossoh Hendrik Manossoh, Hendrik Herman Karamoy Hosang, Mauren I Dewa Ayu Kristiantari I Dewa Ayu KRISTIANTARI I Dewa Kristiantari Imelda Ogi Inggriani Elim Jan, Radlyah Hasan Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Jullie J. SONDAKH JUNIOR LAKAT Kawung, George Manuel Victor Khusnul Qotimah Laihad, Hendrik Latjandu, Lady Diana Leonardo Tindige Lintje Kalangi Lintje Kalangi Lintje KALANGI Lintong, Diana N Mamonto, Teguh Setiawan Merinda H. Ch. Pandowo Michael Sengkey Ni Made Suindari Nov Stella Exaudia Lario Novi S. Budiarso, Novi S. Novi Swandari Budiarso Ogi, Imelda W. J. Olivia Y. M. Sardjono Olivia YM Sardjono Olivia Yulieta Megi Sardjono Poluakan, Angely Agnes Poluan, Lungchin Putu Yudha Asteria Putri Rafael, Kevin Rembet, Pingkan Christy Rewah, Gabriella G. Rianto, Tribrata Putra Rorong, Ita Pingkan Fasnie Rumawas, Alda Gabriela Runa, Yesika Sardjono, Olivia YM Selpiana Bonte SENDUK, Adalee Sipolo, Gerall Henry Sonny Pangerapan Stanly W Alexander Suindari, Ni Made Sumilat, Milan Sutri ELEM Tamyn, Linda Ignatia Tri Oldy Rotinsulu Warouw , Irene Christina Winston Pontoh