Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
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All Journal Alignment: Journal of Administration and Educational Management Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Business Journal
Siahaan, Trioksa
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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 1 
The Influence of Good Corporate Governance on Tax Aggressiveness in Mining Companies in Indonesia Siahaan, Trioksa; Unjaini , Feri Asandi
Economics and Business Journal (ECBIS) Vol. 2 No. 4 (2024): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v2i4.143

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this research, with secondary data obtained from financial statements and annual reports of companies over a certain period. The results show that GCG, particularly independent board commissioners and the frequency of board meetings, has a negative and significant impact on tax aggressiveness. However, the influence of the audit committee and the nomination and remuneration committee on tax aggressiveness is not significant. These findings underscore the importance of stronger GCG implementation to reduce risks associated with corporate tax policies. This study provides important implications for companies and regulators in enhancing effective corporate governance to reduce tax aggressiveness in the mining sector.
The Effect of Profitability and Capital Structure on Company Value Siahaan, Trioksa; Fu Putra, Arveren
Economics and Business Journal (ECBIS) Vol. 2 No. 5 (2024): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v2i5.145

Abstract

This study examines the effect of profitability and capital structure on firm value. Profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), reflects the company's ability to generate profits from its operations. Capital structure, represented by the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), indicates the proportion of debt and equity used to finance the company. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression models. The results show that profitability and capital structure both have a positive and significant effect on firm value. Profitability contributes to increasing firm value by attracting investors and enhancing market confidence. Meanwhile, an optimal capital structure, particularly the prudent use of debt, can also increase firm value by lowering the cost of capital. The study suggests that management should focus on improving profitability and maintaining an optimal capital structure to maximize firm value
Peran Kepemimpinan Transformasional dalam Meningkatkan Kinerja Perusahaan Asuransi Siahaan, Trioksa; Setiadi, Edy; Siregar, Mulya Efendi; Harini, Hegar; Lanuharsa, Gerhad
Journal Of Administration and Educational Management (ALIGNMENT) Vol. 8 No. 3 (2025): Alignment: Journal of Administration and Educational Management
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/alignment.v8i3.14904

Abstract

This study attempts to examine the role of transformational leadership in optimizing insurance company performance. Transformational leadership is recognized for its capacity to inspire and encourage individuals to achieve organizational goals, bring about positive shifts, and improve operational efficiency and customer satisfaction. Employing a systematic literature review technique, this study gathered data from 10 papers on transformational leadership in insurance businesses published between 2020 and 2025 utilizing the Sinta database. The study's findings show that leaders who use a transformational leadership style might improve performance directly and indirectly. Furthermore, this study reveals several traits shared by transformational leaders to motivate endeavours to improve performance in insurance institutions. The study's findings imply that insurance companies ought to prioritize developing transformational leadership to increase their competitiveness and sustainability in a highly competitive industry. The study additionally proposes recommendations for incorporating leadership training and technological adoption into employee development strategies.  Keywords: Transformational Leadership, Employee Performance, Insurance Companies
STRATEGI MANAJEMEN PENDIDIKAN KEWIRAUSAHAAN UNTUK MENINGKATKAN KEMANDIRIAN EKONOMI PEMUDA DI PERKOTAAN Siahaan, Trioksa; Chairunnisa, Chairunnisa; Oktapiani, Marliza; Wutsqah, Urwatul; Arifannisa, Arifannisa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37845

Abstract

Penelitian ini bertujuan untuk mengeksplorasi strategi manajemen pendidikan kewirausahaan dalam meningkatkan kemandirian ekonomi pemuda di perkotaan. Menggunakan metode tinjauan pustaka dengan pendekatan kualitatif, data dianalisis secara deskriptif untuk mengidentifikasi pola dan praktik terbaik dari program-program kewirausahaan yang relevan. Data diambil dari Google Scholar dengan cakupan tahun 2012-2024, menghasilkan 16 artikel terpilih dari 27 artikel awal. Temuan penelitian menunjukkan bahwa pendidikan kewirausahaan yang efektif harus mencakup pendekatan berbasis praktik, pemanfaatan teknologi digital, dan kolaborasi antara pemerintah, lembaga pendidikan, serta sektor swasta. Studi kasus seperti Jakpreneur di Jakarta dan Pahlawan Ekonomi di Surabaya membuktikan bahwa pendidikan kewirausahaan dapat meningkatkan keterampilan, kreativitas, dan akses pemuda ke sumber daya ekonomi yang lebih luas. Namun, keberhasilan implementasi strategi ini menghadapi tantangan seperti relevansi kurikulum, keterbatasan infrastruktur, dan kesenjangan akses bagi pemuda dari latar belakang sosial ekonomi rendah. Penelitian ini berimplikasi pada pentingnya evaluasi berkelanjutan dan kolaborasi lintas sektor untuk menciptakan ekosistem kewirausahaan yang inklusif dan berkelanjutan.
TRANSFORMASI MANAJEMEN PROGRAM PENGABDIAN MASYARAKAT MELALUI INTEGRASI TEKNOLOGI INFORMASI UNTUK PENINGKATAN KUALITAS PEMBELAJARAN BERBASIS KOMUNITAS Terminanto, Ade Ananto; Haryanti, Enny; Siahaan, Trioksa; Arifannisa, Arifannisa; Khakim, Nor
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.44504

Abstract

Penelitian ini bertujuan untuk mengkaji transformasi manajemen program pengabdian masyarakat melalui integrasi teknologi informasi, serta dampaknya terhadap peningkatan kualitas pembelajaran berbasis komunitas. Dengan menggunakan pendekatan kualitatif melalui tinjauan pustaka, penelitian ini mengumpulkan data dari artikel ilmiah yang dipublikasikan antara tahun 1984 hingga 2025, yang diambil dari sumber kredibel seperti Google Scholar dan website terakreditasi. Melalui analisis deskriptif, penelitian ini menemukan bahwa teknologi informasi berperan penting dalam meningkatkan efisiensi pengelolaan program, mempercepat komunikasi antar stakeholder, serta memfasilitasi pembelajaran berbasis pengalaman yang lebih interaktif dan partisipatif. Studi kasus yang relevan, seperti program Desa Digital di berbagai daerah dan penelitian terdahulu, menunjukkan bahwa penggunaan teknologi digital dalam pengabdian masyarakat dapat meningkatkan partisipasi masyarakat dan memperkuat kualitas program. Hasil penelitian ini memberikan implikasi praktis bagi perguruan tinggi dan pemerintah dalam merancang dan mengimplementasikan program pengabdian masyarakat berbasis teknologi untuk menciptakan dampak sosial yang lebih luas dan berkelanjutan.
Co-Authors Arifannisa, Arifannisa Chairunnisa Chairunnisa Fu Putra, Arveren Haryanti, Enny Hegar Harini Lanuharsa, Gerhad MARLIZA OKTAPIANI Norkhakim, Norkhakim Setiadi, Edy Siregar, Mulya Efendi Terminanto, Ade Ananto Unjaini , Feri Asandi Wutsqah, Urwatul