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INTEGRASI GREEN FINANCE TERHADAP NILAI PERUSAHAAN : PERSPEKTIF SEKTOR PERBANKAN DI INDONESIA Ningsi, Etty Harya; Manurung, Lambok; Rizki, Mela Novita
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i2.4771

In a business context, the concept of sustainability leads to the development of socially and environmentally responsible business practices, including efficient use of resources, responsible management of waste and emissions, protection of human rights, and involvement in sustainability initiatives and programs. The purpose of this study is to determine the effect of integrating green finance on firm value in the banking sector in Indonesia. The research object used in this study is a banking company listed on the Indonesia Stock Exchange for the 2020-2022 period. In this study, it was found that there were 46 banking companies listed on the Indonesia Stock Exchange, but not all of these companies were sampled. Multiple linear regression analysis is an analysis used to see the effect of the independent variables on the dependent variable. This analysis also provides an overview of the direction of the relationship between the dependent variable and the independent variable. This study shows the results that the majority have no significant effect and also based on the discussion of this study it can be concluded that the integration of green finance does not have a significant effect on firm value so that the results of this test are not in accordance with the first hypothesis which assumes that the integration of green finance has a positive effect to company value.

Influencer marketing and e-wom: the combination of digital powers that drive cosmetic product purchase decisions Andi, Andi; Sutejo, Bambang; Rizki, Mela Novita; Aldo, Muhammad
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6568

The purpose of this study was to analyze the extent to which influencer marketing and electronic word of mouth (E-WOM) simultaneously influence consumer purchasing decisions. This research employed a quantitative approach with a survey method. Data were collected through questionnaires distributed to 100 respondents who had purchased or used cosmetic products after being exposed to influencer marketing and E-WOM, selected using purposive sampling. Data analysis was conducted using multiple linear regression to determine the influence of the independent variables (influencer marketing and E-WOM) on the dependent variable (purchase decision). The findings reveal that influencer marketing and E-WOM significantly affect consumer purchasing decisions, with a combined contribution of 56.9%. This result highlights the novelty of integrating both digital strategies as complementary drivers of consumer behavior in the cosmetic industry, particularly in an era where peer-to-peer communication and digital endorsements increasingly shape purchase intentions. From an academic perspective, this study enriches the literature on digital marketing by demonstrating how the synergy between influencer credibility and electronic word-of-mouth creates a stronger explanatory framework for understanding purchasing decisions. Practically, the findings imply that cosmetic brands should not only optimize influencer collaborations but also design strategies that stimulate authentic consumer engagement to enhance E-WOM, thereby achieving a sustainable competitive advantage in digital marketplaces.

INTEGRASI GREEN FINANCE TERHADAP NILAI PERUSAHAAN : PERSPEKTIF SEKTOR PERBANKAN DI INDONESIA Ningsi, Etty Harya; Manurung, Lambok; Rizki, Mela Novita
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i2.4771

In a business context, the concept of sustainability leads to the development of socially and environmentally responsible business practices, including efficient use of resources, responsible management of waste and emissions, protection of human rights, and involvement in sustainability initiatives and programs. The purpose of this study is to determine the effect of integrating green finance on firm value in the banking sector in Indonesia. The research object used in this study is a banking company listed on the Indonesia Stock Exchange for the 2020-2022 period. In this study, it was found that there were 46 banking companies listed on the Indonesia Stock Exchange, but not all of these companies were sampled. Multiple linear regression analysis is an analysis used to see the effect of the independent variables on the dependent variable. This analysis also provides an overview of the direction of the relationship between the dependent variable and the independent variable. This study shows the results that the majority have no significant effect and also based on the discussion of this study it can be concluded that the integration of green finance does not have a significant effect on firm value so that the results of this test are not in accordance with the first hypothesis which assumes that the integration of green finance has a positive effect to company value.

Promoting Tax Compliance In MSMEs: The Role of Taxpayer Awareness and Tax Sanctions Rizki, Mela Novita; Siagian, Irma; Rinaldi, Muammar
Outline Journal of Economic Studies Vol. 5 No. 1: October 2025 - March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/jfpfhg21

Purpose: This study examines how taxpayer awareness and tax sanctions affect tax compliance among MSMEs in Medan City, addressing variability in compliance driven by internal knowledge and external enforcement. Methods: A quantitative explanatory design using multiple linear regression was applied. Data were gathered from MSMEs operating at least one year via validated questionnaires, supplemented by brief interviews and secondary sources. Independent variables include taxpayer awareness, perceived sanctions, tax knowledge, and business size (log omzet). Regression diagnostics (VIF, normality, heteroskedasticity) and robust standard errors ensured model validity. Results: Results indicate taxpayer awareness has the strongest positive and statistically significant effect on compliance. Perceived tax sanctions also positively influence compliance but with smaller magnitude. Tax knowledge and business size contribute significantly as well. The model explains about 56% of variance in compliance (R² ≈ 0.56). Diagnostic checks show no major violations that would undermine inference, though researchers are advised to monitor multicollinearity and condition number in future studies. Conclusions: Improving MSME tax compliance in Medan requires integrated strategies that combine practical tax education and simplified administration with proportional, consistent enforcement. Awareness-building appears most effective for sustainable compliance gains. Originality/value: The study provides recent empirical evidence from Medan MSMEs using a validated regression framework, highlighting the relative importance of awareness, sanctions, and knowledge in shaping compliance and offering actionable guidance for local tax authorities.

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