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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi Golden Ratio of Data in Summary Journal of Artificial Intelligence and Digital Business Analisa: Jurnal Manajemen dan Akuntansi
Pardede, Tiolina Evi Nausta
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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Determinan Profitabilitas dengan Leverage sebagai Pemoderasi Wijaya, Temi Adi; Pardede, Tiolina Evi Nausta
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v9i2.216

Abstract

This study aims to determine the effect of firm size and sales growth on profitability by using leverage as a moderating variable. This research method uses moderated regression analysis with a quantitative approach using SPSS 25 software. The sample selection technique in this study uses a purposive sampling method with 30 companies listed on the Indonesia Stock Exchange for three periods. The results of the study indicate that company size and sales growth have an effect on profitability, leverage can strengthen the effect of company size on profitability but cannot strengthen the effect of sales growth on profitability
Analysis of Company Performance Through a Management Control System Approach: A Study of Financial Services Authority Documents in 2019 Hasanah, Nadia Raudatul; Rismawati, Bunga; Hanifah, Raudya Nida; Kusnaedi, Salsabila Putri; Pardede, Tiolina Evi Nausta
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.2022

Abstract

This study analyzes the organizational performance of Indonesia's Financial Services Authority (OJK) in 2019 from the perspective of the Management Control System. Drawing on a document analysis of the OJK 2019 Performance Report, the research evaluates the effectiveness of the integration of strategy, budget, and performance through the Management, Strategy, Budget, and Performance System (MSAK), which is rooted in the Balanced Scorecard (BSC) framework. The findings indicate that OJK's Management Control System successfully maintained financial sector stability amidst global economic slowdown. External performance indicators remain robust, with banking credit growth reaching 7.05% (YoY) and the net Non-Performing Loan (NPL ratio) contained at a healthy 1.20%. Furthermore, foreign investors recorded a net buy of IDR 49.2 trillion in the capital market. Internally, OJK significantly strengthened its control mechanisms by implementing Integrated Governance, Risk, and Compliance (GRC) and using Supervisory Technology (SupTech) such as OJK-BOX and Continuous Audit Continuous Monitoring (CACM). This control environment resulted in the organization achieving an Unqualified Opinion on its financial statements. The study concludes that OJK's successful performance relied on an adaptive, risk-based Management Control System that strategically leveraged digital transformation.
PENTINGNYA PENERAPAN ETIKA BISNIS UNTUK MEWUJUDKAN KEBERLANJUTAN USAHA DI INDONESIA Aidatul Fitriyah, Eva; Auliya, Navasa; Amanda, Vriska; Pardede, Tiolina Evi Nausta
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 3 (2025): Desember 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i3.797

Abstract

Tujuan utama penelitian ini adalah menganalisis peran etika bisnis dan tanggung jawab sosial perusahaan (CSR) dalam mewujudkan keberlanjutan usaha di Indonesia. Metode yang digunakan adalah pendekatan kualitatif dengan teknik studi pustaka, melalui analisis berbagai jurnal, buku, dan publikasi ilmiah yang relevan. Data dianalisis melalui proses reduksi, kategorisasi tema, serta analisis isi terhadap literatur. Hasil penelitian menunjukkan bahwa penerapan etika bisnis yang berlandaskan kejujuran, transparansi, dan tanggung jawab mampu meningkatkan citra perusahaan, kepercayaan publik, serta loyalitas stakeholder. CSR juga ditemukan sebagai strategi penting dalam memperkuat hubungan sosial, menjaga keseimbangan ekonomi-lingkungan, serta menciptakan legitimasi sosial yang berkelanjutan. Implikasi penelitian ini menegaskan bahwa integrasi etika bisnis dan CSR dapat menjadi solusi strategis bagi perusahaan dalam menghadapi tantangan era digital, terutama terkait transparansi data, privasi, dan komunikasi publik. Kebaruan penelitian terletak pada penggabungan perspektif etika bisnis, CSR, dan transformasi digital dalam konteks keberlanjutan usaha di Indonesia
Implications of Transfer Pricing on Taxpayer Compliance and Corporate Tax Avoidance Siagian, Rafiriko; Pardede, Tiolina Evi Nausta
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2023

Abstract

Transfer pricing is a strategic issue in corporate taxation, especially for entities that have special relationships and decentralized business structures. On the one hand, transfer pricing serves as a managerial mechanism for cost control, performance evaluation, and internal decision-making. However, on the other hand, transfer pricing has the potential to be used as an aggressive tax planning instrument that has an impact on taxpayer compliance and increasing tax avoidance practices. This study aims to analyze the implications of transfer pricing on taxpayer compliance and corporate tax avoidance through a literature review approach. Data sources were obtained from national and international journals for the 2020–2024 period that are relevant to the topics of transfer pricing, tax compliance, and tax avoidance. The analysis method is carried out through a descriptive-qualitative synthesis of previous research findings. The results of the study show that the implementation of transfer pricing oriented to the principles of fairness and business practice tends to increase the formal and material compliance of taxpayers through transparency and accountability of tax reporting. In contrast, aggressive transfer pricing practices contribute to increased corporate tax avoidance, especially through the mechanism of profit transfer between entities within a single business group. This research provides a conceptual contribution by affirming the dual role of transfer pricing as a management control instrument and tax planning tool, as well as providing implications for tax authorities and corporate management in designing transfer pricing policies that are balanced between efficiency and compliance.
Pengaruh Nilai-Nilai Organisasi terhadap Keberhasilan Sistem Pengendalian Manajemen Anjani, Ludvi Sukma; Kurniawan, Salsabela Shafa’; Basyasyah, Nabilah Firyal; Pardede, Tiolina Evi Nausta
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6670

Abstract

Penelitian ini bertujuan untuk menganalisis peran nilai-nilai organisasi dalam mendukung keberhasilan sistem pengendalian manajemen pada organisasi jasa keuangan. Pendekatan yang digunakan adalah kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur terhadap informan yang memiliki keterlibatan langsung dalam proses perencanaan, pelaksanaan, dan evaluasi kinerja, serta melalui studi dokumentasi terhadap berbagai dokumen internal organisasi. Analisis data dilakukan menggunakan analisis tematik melalui tahapan pengkodean, pengelompokan kategori, dan penarikan tema utama. Keabsahan data dijaga melalui triangulasi sumber dan konfirmasi terbatas kepada informan. Hasil penelitian menunjukkan bahwa nilai-nilai organisasi berperan sebagai penguat sistem pengendalian manajemen melalui mekanisme pengendalian informal. Nilai integritas dan kepatuhan mendukung efektivitas pengendalian perilaku, nilai komitmen dan kehati-hatian memperkuat pengendalian kinerja melalui keselarasan tujuan, nilai tanggung jawab dan akuntabilitas memperkuat pengendalian hasil melalui keterbukaan terhadap evaluasi, serta nilai kerja sama dan kepercayaan mendukung pengendalian sosial dalam koordinasi lintas unit. Selain itu, keteladanan pimpinan ditemukan sebagai faktor kunci yang menentukan efektivitas internalisasi nilai dalam praktik pengendalian sehari-hari. Penelitian ini menyimpulkan bahwa keberhasilan sistem pengendalian manajemen tidak hanya ditentukan oleh desain formal, tetapi juga oleh internalisasi nilai-nilai organisasi yang membentuk perilaku individu dan dinamika sosial dalam organisasi. Temuan ini mempertegas pentingnya integrasi antara pengendalian formal dan informal dalam pengelolaan organisasi jasa keuangan.
Co-Authors Aidatul Fitriyah, Eva Amanda, Vriska Anjani, Ludvi Sukma Auliya, Navasa Basyasyah, Nabilah Firyal Hanifah, Raudya Nida Hasanah, Nadia Raudatul Kurniawan, Salsabela Shafa’ Kusnaedi, Salsabila Putri Rismawati, Bunga Siagian, Rafiriko Wijaya, Temi Adi