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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Moneter : Jurnal Ekonomi dan Keuangan Jurnal Manajemen Bisnis Digital Terkini
Anita Br Saragih
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Dampak Endorsment Selebriti Terhadap Minat Beli Skincare Pada Mahasiswa Manajemen Universitas Negeri Medan (UNIMED) Agustina Nainggolan; Maya Martiza Sari; Anita Br Saragih; Imamul Khaira; Zulkarnain Siregar
Jurnal Manajemen Bisnis Digital Terkini Vol. 1 No. 3 (2024): Juli : Jurnal Manajemen Bisnis Digital Terkini (JUMBIDTER)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumbidter.v1i3.143

Abstract

This study aims to determine the effect of Celebrity Endorsement on Skincare Purchase Intention in Management Students of Medan State University (Unimed). The subjects of this study were 30 management students of Medan State University (Unimed). The analysis prerequisite test includes normality test, linearity test and R test. The data analysis technique used is simple linear regression analysis. The results showed that there is a positive and significant relationship between celebrity endorsement and purchase intention.
Peran UMKM dalam Pertumbuhan Ekonomi Indonesia: Perspektif Teori Schumpeterian Anita Br Saragih; Radhika Narwastu; Hasiandra Simanjuntak; Lokot Muda Harahap
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 2 (2025): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i2.1279

Abstract

This study uses a qualitative method with a case study approach to analyze the contribution of MSMEs to Indonesia's economic growth. The results of the study indicate that MSMEs play an important role in accelerating economic growth through innovation and entrepreneurship, although there are still structural obstacles that hinder the development of this sector. Therefore, policies are needed that support access to capital, digitalization, and increasing the capacity and competitiveness of MSMEs so that they can survive and thrive in the era of globalization and digitalization.
Analisis Komparatif Terhadap Aset Tak Berwujud Pada Perusahaan Multi Nasional dan Perusahaan Domestik: Penelitian Hasiandra Simanjuntak; Jekky Ginting; Anita Br Saragih; William Girsang; Al Wahfi Suhada Sipahutar
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.1519

Abstract

This study aims to comparatively analyze the tax treatment of intangible assets between multinational corporations (MNCs) and domestic companies, and its implications for the fairness and effectiveness of the Indonesian tax system. Using a qualitative approach with a descriptive-comparative design, this study examines the differences in principles, recognition mechanisms, amortization, and transfer pricing practices related to intangible assets based on national regulations and OECD international guidelines. The analysis shows that MNCs have greater flexibility in optimizing the global tax structure through profit shifting and asset allocation practices to low-tax jurisdictions, while domestic companies operate within a simpler and more limited regulatory framework. This disparity results in significant differences in effective tax rates (ETR) and potential erosion of the national tax base. This study emphasizes the importance of strengthening transfer pricing audit capacity, implementing the DEMPE framework, and international cooperation through Country-by-Country Reporting to create a fair and sustainable tax system.
Co-Authors Agustina Nainggolan Al Wahfi Suhada Sipahutar Hasiandra Simanjuntak Imamul Khaira Jekky Ginting Lokot Muda Harahap Maya Martiza Sari Radhika Narwastu Siregar, Zulkarnain William Girsang