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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.

The Influence Of Consumer Behavior And Product Quality On Product Purchase Decisions In Maximart Yanglim Medan halim, Cheviria; Valesia tjuang; Seriana; Sulyyani; Kelvin; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 1 (2024): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i1.143

This research analyzes the influence of consumer behavior and product quality on purchasing decisions at Maximart Yanglim Medan. Maximart Yanglim is a retail company that provides daily necessities products, especially food and other necessities. Product quality is an important factor in influencing consumer purchasing decisions. This study identifies the stages of consumer purchasing decisions, starting from recognizing needs, searching for information, evaluating alternatives, to purchasing decisions and post-purchase behavior. Apart from that, factors such as other people's attitudes and situational factors also influence purchasing decisions.

The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.

The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.

The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.

The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.

The Influence of Social Media Usage on Student Learning Productivity at Medan State University Muhammad Zaky; Refisi Ainjerimen Telaumbanua; Arisandi Amanda Siregar; Rosinta Joito Siregar; Imelda Juniarti Munthe; Dionisius Sihombing; Mela Novita Rizki
Outline Journal of Education Vol. 4 No. 2: August 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/sb5dmm17

This study aims to analyze the effect of social media usage on the learning productivity of students at Medan State University. Social media, as an integral part of everyday life, has positive and negative potential in supporting or disrupting the learning process of students. This study uses a quantitative approach through a survey of 31 students with a simple linear regression analysis method. The results showed that the use of social media has a significant effect on learning productivity with a significance value of 0.000. The regression coefficient of 0.394 indicates that increasing the use of social media can increase learning productivity, but the impact depends on how it is used. Social media can support access to information, collaboration, and learning motivation, but it also risks causing distraction and procrastination if not used wisely. Therefore, students need to manage their time and use of social media effectively to maximize its benefits in academic activities.

The Effect of Economic Growth, Open Unemployment Rate And Human Development Index on Poverty on North Sumatera Hwan Daniel; Nico William Tonggo Purba; Simamora , Novia; Mela Novita Rizki
Outline Journal of Economic Studies Vol. 3 No. 1: October - March 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v3i1.71

This study aims to analyze the effect of economic growth, open unemployment rate and human development index on poverty in North Sumatra in 2015-2022. The data used in this study were sourced from the Central Statistics Agency for North Sumatra Province and were cross section or time series data. The model used in this study was a multiple linear regression model by testing autocorrelation, multicollinearity, normality, heteroscedasticity, F test, T test and test the coefficient of determination (R2). The estimation results show that the Economic Growth Rate Variable (LPE) has a positive and insignificant effect on Poverty, which means that if Economic Growth (LPE) increases it will increase Poverty in North Sumatra Province. The Human Development Index (IPM) variable has a negative and significant effect on poverty, which means that if the Human Development Index (IPM) increases, poverty will decrease in North Sumatra Province. The Variable Open Unemployment Rate (TPT) has a positive and insignificant effect on Poverty, which means that if the Open Unemployment Rate (TPT) increases it will increase Poverty in North Sumatra Province.

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.

Optimization of taxes and firm value: a study on tax avoidance in the food and beverage sector from the akman perspective Irma Herliza Rizki; Mela Novita Rizki; Tina Muhardika Handayani; Muammar Rinaldi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.390

The purpose of this study is to examine the effectiveness of tax avoidance and company size in influencing firm value in the food and beverage manufacturing sector. Furthermore, the study also highlights the relevance of firm value as a contributor to broader economic growth. The research adopts a quantitative approach using secondary data collected from the Indonesia Stock Exchange (IDX). The study population consists of 26 manufacturing companies in the food and beverage subsector listed on the IDX between 2018 and 2022, with a purposive sampling method used to determine the final sample. Data were analyzed using multiple linear regression analysis, adhering to relevant statistical procedures. The findings show that both tax avoidance practices and the size of the company have a positive and significant influence on firm value. This indicates that effective tax planning, when managed responsibly, can contribute to increasing the value of a company. Additionally, larger firms with greater assets and operational scale tend to have stronger market valuations. The study underscores the importance of aligning accounting and management perspectives to optimize financial strategies that enhance firm value, particularly in the context of Indonesia's growing food and beverage industry.

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