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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

Abstract

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

Abstract

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.
Efforts to Increase Legal Awareness in Preventing Narcotics Crimes Among Students salim; Mela Novita Rizki; Chairus Suriyati; Junaidi Lubis
Outline Journal of Community Development Vol. 2 No. 2: November 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/xqdwrs47

Abstract

This study aims to analyze the level of legal awareness of students and the effectiveness of various prevention programs that have been implemented. Using a qualitative approach with descriptive methods, data were collected through interviews, observations, and literature studies. The results of the study indicate that the majority of students do not understand the legal regulations related to narcotics, making them vulnerable to abuse. Interactive educational methods, such as legal case simulations and group discussions, have proven to be more effective than conventional lectures. Other factors contributing to low legal awareness are the lack of educators who have a deep understanding of narcotics law and weak family involvement in prevention. Schools that implement a community-based approach and strict supervision show more positive results in reducing drug abuse rates. This study recommends the integration of legal education into the school curriculum, training for teachers, and optimizing the role of digital media in disseminating information. With a comprehensive and sustainable approach, it is hoped that students' legal awareness will increase, so that drug abuse rates can be significantly reduced.
Improving Understanding and Skills of MSME Financial Bookkeeping through Simple Accounting Training Mela Novita Rizki; Irna Herliza Rizki
Outline Journal of Community Development Vol. 3 No. 1: July 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/sd0va985

Abstract

The financial recording capability of small business actors remains limited due to the lack of understanding and skills in basic accounting practices. This service program was designed to address that problem by enhancing the knowledge and practical competence of micro and small entrepreneurs in implementing simple and structured financial bookkeeping. The purpose of this activity was to empower business owners to independently manage their financial records for better decision-making and business sustainability. The applied method in this activity was an educative and participatory approach, consisting of three stages: initial needs assessment through interviews and observations, implementation of interactive training and direct practice using real transaction cases, and evaluation using pre- and post-tests, observations, and interviews. The results showed a significant increase in participants’ abilities to manage cash records, prepare basic financial reports, and utilize spreadsheet tools effectively. Participants also showed behavioral changes in adopting routine bookkeeping and separating business finances from personal expenses. This program proved to be effective in building a new financial culture among participants, both in the short term and with potential long-term benefits. The activity concluded that targeted and practice-based training can significantly improve financial literacy and management among small-scale business owners.
The Comparative Study of Taxation Systems and Their Impact on National Financial Stability Fhikry Ahmad Halomoan Siregar; Mela Novita Rizki; Sattar Rasul
International Journal of Advanced Research Vol. 1 No. 2: August 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/44frcj34

Abstract

This study examines the comparative impact of different taxation systems on national financial stability. By analyzing progressive, regressive, and proportional tax structures across a range of countries, the research identifies that progressive taxation systems are more effective in promoting fiscal stability and reducing income inequality. Countries with progressive tax policies, such as Sweden and Denmark, demonstrate higher revenue generation and greater investments in social welfare programs, which foster long-term economic growth and stability. In contrast, regressive tax systems, common in developing nations, often lead to income disparities and inadequate public services, destabilizing national finances. The study also highlights the role of tax compliance, institutional strength, and governance in ensuring the success of tax systems. Furthermore, tax reforms are crucial for improving tax collection efficiency and enhancing financial health, as seen in countries like South Korea and Chile. The research suggests that tax systems must be tailored to the specific economic, social, and political contexts of each country, with a focus on equity, efficiency, and sustainability. Ultimately, this study emphasizes that well-designed taxation policies are essential for maintaining long-term financial stability and fostering sustainable economic growth.
Analysis of the Relationship Between Tax Compliance and National Financial Health Indicators Mela Novita Rizki; Fhikry Ahmad Halomoan Siregar; Oky Syahputra; Nangkula Utaberta
International Journal of Advanced Research Vol. 1 No. 4: December 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/3axa8569

Abstract

This study examines the relationship between tax compliance and national financial health, focusing on how tax compliance rates influence key financial indicators such as public debt, fiscal deficits, inflation rates, and economic growth. Using data from a diverse sample of countries, both developed and developing, the study employs quantitative analysis through regression models to explore the impact of tax compliance on these financial outcomes. The results indicate that countries with higher tax compliance tend to have lower debt-to-GDP ratios, smaller fiscal deficits, stable inflation rates, and stronger economic growth. Institutional quality, digital tax systems, and tax morale are also identified as significant factors that enhance compliance and, in turn, improve financial health. Furthermore, the study highlights the long-term benefits of sustained tax compliance efforts and the importance of international cooperation in enhancing tax revenue collection. The findings provide valuable insights for policymakers aiming to improve fiscal stability by focusing on tax compliance as a key component of their economic strategies. Ultimately, the study demonstrates that effective tax systems are crucial for ensuring long-term financial stability and fostering sustainable economic growth.
Legal Responsibilities of Companies to Consumers in the Perspective of the Consumer Protection Law Debi Masri; Chairus Suriyat; Irna Herliza Rizki; Mela Novita Rizki
International Journal of Advanced Research Vol. 1 No. 5: February 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/9z97ch71

Abstract

This study examines the legal responsibility of companies towards consumers in the context of international consumer protection law. The main objective of this study is to analyze how the legal framework of consumer protection in different countries affects the level of corporate accountability. The results show that the successful implementation of consumer protection laws is highly dependent on the strength of national regulations and the strengthening of law enforcement, which in turn encourages more responsible corporate behavior. The study also finds that proactive judicial intervention and harmonization of international law, such as that carried out by the European Union, contribute to uniformity in the application of consumer protection. The development of e-commerce and digital risks also require changes in the legal system to protect consumers from threats such as privacy violations and online fraud. In addition, Corporate Social Responsibility (CSR) initiatives increasingly show that companies with strong CSR programs tend to exceed the minimum legal obligations to protect consumers. Overall, this study emphasizes the importance of continued legal reform and international cooperation in strengthening consumer protection and promoting corporate accountability globally.
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

Abstract

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.