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All Journal Jurnal Ilmu Sosial dan Humaniora Akuntansi Pajak dan Kebijakan Ekonomi Digital JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
Monika Simanjuntak
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Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences

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Gambaran Korupsi Waktu terhadap Mahasiswa Prodi MIK Asrama di Stikes Santa Elisabeth Medan Monika Simanjuntak
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 2 (2024): Juni 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v3i2.3472

Abstract

Basically, corruption is not only about money, possessions or riches, but also about time. Time is the most basic thing in an act of corruption. Many people are not aware of this. Children, teenagers, adults and even old people commit acts of time corruption. Time corruption is serious problems in everyday life. By appreciating time and using it efficiently, we can increase productivity and achieve the goals we want. This article aims to analyze time corruption in a social context. This research uses observation and interview methods to obtain accurate and relevant data. The research results show that time corruption can occur in various sectors. Factors that influence time corruption include a lack of personal discipline, a habitual tendency to procrastinate, a lack of good time planning, and an addiction to technology and social medicine. The implication of this research is the need for awareness in overcoming time corruption in order to achieve better efficiency and productivity in everyday life.
Pengaruh Corporate Risk, Cost Shifting, Company Size Terhadap Penghindaran Pajak Monika Simanjuntak; Mazda Eko Sri Tjahyono; Muhamad Taqi; Ayu Noorida Soerono
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.858

Abstract

This study aims to examine the influence of corporate risk, cost shifting, and company size on tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used purposive sampling and obtained 91 companies. This research is a quantitative study using secondary data from the Annual Reports of manufacturing companies. The model used in this research is panel data regression with the selected model being the Random Effect testing model. (RE). The research results show that Corporate Risk has a significantly negative impact on tax avoidance, Cost Shifting has a significant negative impact on tax avoidance, and Company Size has no impact on tax avoidance.
Pola Komunikasi Suami Istri Dalam Penyelesaian Masalah Di Awal Masa Pernikahan Evi Enitari Napitupulu; Rachel Mia Lorenza Lumban Toruan; Monika Simanjuntak
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 5 No. 1 (2023): JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The background of this research is the communication patterns of husband and wife conflict resolution in early marriage. The phenomenon that is of concern is how to resolve conflicts that befall newly married couples which often cause divorce at a relatively young age of marriage. The purpose of this study was to determine openness, empathy, supportive attitude, positivity, equality, communication patterns in resolving marital conflict in the early days of marriage. The research method in this study is descriptive qualitative and life history. Data obtained through in-depth interviews, observation, and literature. The informants interviewed were seven families. Data analysis uses the Miles and Huberman models. The results of this study indicate that some husband and wife are open and do not find it difficult to be open to their partners in discussing the conflicts that occur. However, some husbands and wives find it difficult to open up to their partners because they are worried that the problems will become more complicated if they open up to their partners. In this study, all married couples showed a sense of empathy for their partners so that this could show that their partners wanted to understand and accept the problems that occurred. The existence of a supportive attitude given by husband and wife to their partners can make household problems resolved quickly. The support needed by husband and wife can be in the form of verbal, non-verbal and material support. Positive attitudes in conflict resolution carried out by married couples in this study are willing to give in to their partners and surrender to the problems that occur.
Co-Authors Ayu Noorida Soerono Evi Enitari Napitupulu Mazda Eko Sri Tjahyono Muhamad Taqi Rachel Mia Lorenza Lumban Toruan