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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Ilomata International Journal of Tax and Accounting Innovative: Journal Of Social Science Research Jurnal Ekonomis
Karundeng, Meidy Lieke
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH LEVERAGE, TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DALAM BEI PADA TAHUN 2020-2022 Manullang, Martha; Karundeng, Meidy Lieke
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51596

Abstract

Many companies try to optimize their business profits by reducing the tax obligations they have to pay. In this research, the author tries to examine technology sector companies listed on the IDX in 2020-2022 to determine the effect of leverage and transfer pricing on tax aggressiveness. By using the purposive sampling method, a sample size of 15 companies was obtained, and the results of the SPSS version 29 test showed that partially, the leverage variable on tax aggressiveness had a negative and insignificant effect (0.882 > 0.05) and the transfer pricing variable on tax aggressiveness had a negative and insignificant effect. not significant (0.537 > 0.05).
The Influence of Service Quality on The Interest of Consumer in Purchasing at Indomaret, Bandung Karundeng, Meidy Lieke
Jurnal Ekonomis Vol 17 No 2 (2024): EKONOMIS : November 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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Abstract

The purpose of this study is to test and provide empirical evidence regarding the effect of service quality on consumer purchasing interest at the Indomaret branch in Bandung. The background of this study is because service quality is one of the most important factors in determining consumer purchasing interest. The research method used is an empirical method with a descriptive and verification approach. Primary data were collected through questionnaires distributed to one hundred Indomaret customers. The findings indicate a notable relationship between service quality and consumer buying interest, suggesting that service quality plays a role in influencing consumer buying interest.
Pengaruh Self Efficacy dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Meerkats Flexipack Indonesia Sinaga, Samuel Pradinata; Karundeng, Meidy Lieke; Hutabarat, Francis M.
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9564

Abstract

Penelitian bertujuan menilai sejauh mana Self Efficacy Dan Disiplin Kerja mempengaruhi Kinerja Karyawan pada PT Meerkats Flexipack Indonesia. Metode memakai pendekatan kuantitatif dengan mengumpulkan data primer menggunakan spss. Temuan ini menunjukkan bahwa ada pengaruh yang signifikan dari Self Efficacy dan Disiplin Kerja terhadap Kinerja Karyawan di PT Meerkats Flexipack Indonesia. didapati dari hasil penelitian ini bahwa secara parsial nilai signifikansi mencapai 0,002 < 0,05 artinya Self Efficacy memiliki pengaruh signifikan sebesar 0,688 (68,8%) terhadap kinerja karyawan dan secara parsial signifikansi disiplin kerja 0,040 < 0,05 menunjukkan disiplin kerja berpengaruh sebesar 0,649 (64,9%) atas kinerja karyawan. secara simultan hasil signifikan Self Efficacy dan Disiplin Kerja adalah 0,000 < 0,05 dan memiliki pengaruh sebanyak 0,716 (71,6%) pada uji determinasi, Implikasi dari hasil temuan ini menunjukkan bahwa usaha meningkatkan kinerja dapat ditingkatkan secara efektif dengan meningkatkan tingkat Self Efficacy dan Disiplin Kerja.
The Impact of Financial Literacy and Digital Awareness on Investment Intentions Karundeng, Meidy Lieke; Siagian, Valentine; Hutabarat, Francis; Pangaribuan, Hisar
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1014

Abstract

Investment intention is one important thing in life. This study investigates the impact of financial literacy and digital awareness on investment intentions. Questionnaires was given to potential and active small medium micro enterprises owners collected via an online survey. The questionnaires were analyzed using descriptive statistics and hypotheses was tested using multiple linear regression The results reveal a positive and significant correlation (0.018) between the two independent variables and investment intentions. The results highlight the importance of financial and digital education in enhancing individuals' propensity to invest, suggesting that improved literacy in these areas can foster greater investment activity. These insights are particularly valuable for policymakers and practitioners looking to bolster investment participation through educational initiatives, underscoring the need to integrate financial and digital literacy into public learning frameworks.
Co-Authors Francis Hutabarat Manullang, Martha Pangaribuan, Hisar Sinaga, Samuel Pradinata Valentine Siagian