Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal PUBLIDIMAS Journal of Golden Generation Economic ACCUMULATED JOURNAL
Haervi Yunira
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengenalan E-Fin dan Manfaatnya Pada Guru-Guru SMA Swasta Mulia Medan Haervi Yunira; Masyitah, Emi; Larasati, Dinda
Publikasi Pengabdian Masyarakat Vol 2 No 2 (2022): PUBLIDIMAS Vol. 2 No. 2 NOVEMBER 2022
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v2i2.74

Abstract

One of the largest sources of income for the state is taxes. In 2015 to 2019, tax contributions accounted for 70-80% of total state revenue from the non-oil and gas sector. In an effort to anticipate the development of information and technology, the Directorate General of Taxes seeks to fulfill the aspirations of taxpayers through E-filling, namely the procedure for reporting SPT, both mass SPT and annual SPT online. Digital taxation activities can now be done online, which previously required E-Fin to do this. E-fin is required to create an account in conducting online tax activities. in the form of an identification number. Ignorance of taxpayers on E-Fin, benefits and how to get it so that if you don't have an E-FIN then the taxpayer can't do tax activities online.
PERAN BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN DALAM MENINGKATKAN KINERJA PEGAWAI DI DINAS KEBUDAYAAN, PEMUDA, OLAHRAGA, DAN PARIWISATA MEDAN Haervi Yunira; Budianto
Journal of Golden Generation Economic Vol. 1 No. 1 (2025): AGUSTUS 2025 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v1i1.31

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh budaya organisasi (X1) dan gaya kepemimpinan (X2) terhadap kinerja karyawan (Y). Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Proses analisis mencakup uji instrumen serta pengujian hipotesis. Hasil penelitian menunjukkan persamaan regresi Y = -6,784 + 0,672X1 + 0,633X2, yang mengindikasikan bahwa baik variabel budaya organisasi maupun gaya kepemimpinan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Temuan ini diperkuat oleh hasil uji determinasi yang menunjukkan nilai adjusted R-squared sebesar 75,8%. Hal ini berarti bahwa sebesar 75,8% variasi dalam kinerja karyawan dapat dijelaskan oleh variabel budaya organisasi dan gaya kepemimpinan.
THE IMPACT OF STRESS AND WORK MOTIVATION ON THE PERFORMANCE OF EMPLOYEES IN THE SIANTAR CITY MANPOWER DEPARTMENT Binur Pretty Napitupulu; Haervi Yunira
Journal of Golden Generation Economic Vol. 1 No. 1 (2025): AGUSTUS 2025 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v1i1.34

Abstract

Work stress and motivation are two factors that can influence the increase or decrease in employee performance. This study aims to determine and analyze the effect of work stress and work motivation on employee performance at the Siantar City Manpower Office. The focus of the study is limited to two independent variables, namely work stress and work motivation, and one dependent variable, namely employee performance. The formulation of the problem raised is whether work stress and work motivation affect employee performance. The population in this study amounted to 58 people who were also used as samples. The approach used is quantitative, with data collection through questionnaires and using secondary data. The data analysis technique used is multiple linear regression, with hypothesis testing through the t-test (partial), F-test (simultaneous), and the Coefficient of Determination (R²). The results of the study show a regression model Y = 0.550 + 0.447X₁ + 0.398X₂, where X₁ is work stress and X₂ is work motivation. Partially, work stress has a significant effect on employee performance with a significance value of 0.001 (<0.05) and a t-count of 3.543 (> t-table 1.673). Work motivation also shows a partial significant effect with a significance value of 0.002 (<0.05) and a t-count of 3.225 (> t-table 1.673). Simultaneously, both variables have a significant effect on employee performance, with a significance value of 0.000 (<0.05) and an F-count of 34.156 (> F-table 3.17). The coefficient of determination (R²) of 0.554 indicates that 55.4% of the variation in employee performance is influenced by work stress and work motivation, while the remaining 44.6% is influenced by other factors outside this study. Thus, the relationship between work stress, work motivation, and employee performance is quite strong but not dominant.
Analisis Perencanaan Pajak Internasional Perusahaan Multinasional: Studi Literatur Rivew Haervi Yunira; Citra Windy Lubis; Ranny afrillia
ACCUMULATED JOURNAL Vol 5 No 2 (2023): ACCUMULATED JOURNAL (JULI 2023 )
Publisher : LPPM Univ Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/accj.5.2.2023.192-205

Abstract

Perusahaan multinasional dapat menurunkan kewajiban pajaknya dengan memanfaatkan perencanaan pajak internasional. Pengaruh pajak sangat meresap dalam setiap aspek bisnis, terutama bagi sejumlah perusahaan termasuk perusahaan multinasional (MNE). Pajak sering kali menjadi kewajiban pembayaran terbesar yang harus dipenuhi setiap tahun. Lokasi investasi, besaran investasi, metode pendanaan investasi, dan pencatatan laba semuanya akan terpengaruh oleh tarif pajak dan kerangka sistem pajak yang dihadapi oleh perusahaan multinasional (MNE). Perusahaan multinasional dapat meningkatkan pendapatan setelah pajak mereka dengan menurunkan pajak. Penelitian ini bertujuan untuk memahami praktek perencanaan pajak internasional pada perusahaan multinasional dengan memilih struktur modal sesuai dengan peraturan perpajakan yang berlaku untuk meminimalkan beban pajak perusahaan. Penelitian dilakukan dengan menggunakan metode analisis deskriptif dari tinjauan pustaka yang mengulas hubungan perencanaan pajak internasional dengan teknik penghindaran pajak dan pengukuran perencaaan pajak yang digunakan perusahaan multinasional. Hasil dari penelitian ini adalah pendekatan perencanaan pajak internasional yang sering digunakan perusahaan multinasional dengan memanfaatkan harga trasfer berdasarkan wilayah geografis, pembangunan perusahaan, tax haven, dan celah hukum perundangundangan yang berlaku.
Co-Authors Binur Pretty Napitupulu Budianto Citra Windy Lubis Larasati, Dinda Masyitah, Emi Ranny afrillia