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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Abdi Insani Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science International Journal of Social Service and Research Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Jurnal Penelitian Pendidikan Indonesia fundamental management journal Research In Management and Accounting (RIMA)
Melinda Malau
Universitas Kristen Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Effects of Digital Transformation, Tax Policy, Company Characteristics and Perceptions of Tax System Effectiveness on Business Entity Tax Compliance Before and During The Covid-19 Pandemic Moderated by Tax Socialization Fernanda Meita; Melinda Malau
Journal of Business Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.596 KB) | DOI: 10.59261/jbt.v4i1.118

Abstract

This study aims to analyze whether digital transformation, tax policy, company characteristics and perceptions of weaknesses in the tax system have an influence on business entity tax compliance and whether tax socialization will strengthen the relationship between the independent variables and the dependent variable. The method used in this research is a causal study. This research was conducted on every Business Entity or every individual involved in tax administration in business entities. The data used is primary data and the data collection technique used is a questionnaire. Pre-pandemic results of tax policy have a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. Results during the digital transformation pandemic, tax policy. The perception of the effectiveness of the tax system has a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. The implication of this research is that if the socialization of taxation is not carried out clearly and routinely, the tax obligations carried out by business entities will not run well, it will affect the compliance of business entity taxpayers in carrying out tax obligations.
The effect of social influence and platform reputation toward trust, investment intention, and actual investment on SMEs with peer-to-peer lending platform Renny Soeta; Roy Sembel; Melinda Malau
Keynesia : International Journal of Economy and Business Vol. 2 No. 1 (2023): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v2i1.666

Abstract

Most SMEs are funded by their own capital as they fall into the unbankable category. This is where financing services such as Peer to Peer (P2P) lending appear to be more flexible and faster in financing the capital needs of SMEs. This study is intended to examine the intention to invest in P2P lending platform specifically food sector of SMEs in Jakarta. 138 respondents from Jakarta were collected as potential investors through purposive sampling method using a questionnaire and processed furthermore using SPSS and SEM PLS. The research finds that social influence and reputation platform have a positive effect on trust. Meanwhile, trust has a positive effect on investment intention and investment intention has positive effect on actual investment. Moreover, if people already have the intention to invest, most likely they will do actual investment directly. The findings of this study will assist P2P platforms in enhancing their applications and marketing strategies to attract more investors, which will result in the funding of a greater number of SMEs businesses (SMEs), particularly in food industry.
ANALYSIS OF INTERNAL CONTROL SYSTEM IN COLLECTION OF TRANSPORT TERMINAL RETRIBUTIONS AS REGIONAL ORIGINAL INCOME NORTH TAPANULI DISTRICT (Case Study at North Tapanuli Transportation Service Mutiara hutabarat; Melinda malau; Desideria Regina
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4783

Abstract

This study aims to determine the effectiveness of internal control in collecting transportation terminal retribution as a source of local revenue (PAD) in Taput Regency. This research is descriptive analysis. The population in this study were all employees of the Dishub Office of North Tapanuli Regency, while the sample in this study was 40 employees who had an interest in the activities of collecting levies from the terminal to depositing the results of the levy to the bank. The hypothesis in this study is suspected that the internal control system in collecting retribution for transportation terminals in North Tapanuli district as a source of local revenue has been implemented effectively. Data collection was carried out using a questionnaire technique and supported by interview techniques with related parties. Keywords: System Analysis, Internal Control System.
The Effect of Work Discipline, Work Motivation and Training on Employee Performance at PT Dua Delapan Ayoda Group Iswandry Elkana Immanuel. S; Lumbantoruan , Rutman; Melinda Malau
Fundamental Management Journal Vol. 8 No. 1 (2023): ISSN:2540-9220 (online) APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1.4794

Abstract

This study aims to determine the effect of work discipline, work motivation and job training on employee performance at PT Dua Eight Ayoda. The type of research used is quantitative. The object of this research is Work Discipline, Work Motivation, Job Training, and Employee Performance. The population is 50 people, then the entire population will be sampled as many as 50 employees at PT Dua Eight Ayoda. The analytical method used is validity test, reliability test, simple linear regression test, multiple linear regression, coefficient of determination hypothesis test, T test and F test. Data collection techniques used are questionnaires, interviews and literature study. The data analysis technique in this study uses regression testing and model testing (Coefficient of determination R square) and SPSS 25. The results of this study are high work discipline can improve employee performance at PT Dua Eight Ayoda, it can be concluded that there is a significant influence between work discipline high can improve employee performance indicated by a significant value <0.05; df = n-3 = 50-2 = 48, then Ha is accepted. High motivation can improve employee performance at PT Dua Eight Ayoda, so there is a significant effect between work motivation on employee performance at PT Dua Eight Ayoda, indicated by a significant value <0.05; df = n-3 = 50-2 = 48, then Ha is accepted. Optimal Job Training can improve Employee Performance at PT Dua Eight Ayoda, then there is a significant effect between Job Training on Employee Performance at PT Dua Eight Ayoda indicated by a significant value <0.05; df = n-2 = 50-2 = 48, then Ha is accepted and there is a significant overall effect between Work Discipline, Work Motivation and Job Training on Employee Performance at PT Dua Eight Ayoda. This is indicated by a significant value <5% (0.05), and df: (n-k-1) = 50-3-1 = 46, then H0 is rejected and Ha is accepted. Keywords: Work Stress, Work Motivation, Employee Performance
The Effect of Digital Transformation, Tax Policy, Company Characteristics and Perceptions on The Effectiveness of The Tax System During The Covid-19 Pandemic, Moderated By Tax Outreach Fernanda Meita; Melinda Malau
Journal Research of Social Science, Economics, and Management Vol. 2 No. 7 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i07.375

Abstract

This study aims to analyze whether digital transformation, tax policy, company characteristics and perceptions of weaknesses in the tax system have an influence on business entity tax compliance and whether tax socialization will strengthen the relationship between the independent variables and the dependent variable. The method used in this research is a causal study. This research was conducted on every Business Entity or every individual involved in tax administration in business entities. The data used is primary data and the data collection technique used is a questionnaire. Pre-pandemic results of tax policy have a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. Results during the digital transformation pandemic, tax policy. The perception of the effectiveness of the tax system has a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. The implication of this research is that if the socialization of taxation is not carried out clearly and routinely, the tax obligations carried out by business entities will not run well, it will affect the compliance of business entity taxpayers in carrying out tax obligations.
Effect Of Tax Planning, Audit Quality, And Capital Intensity On Company Value With Independent Commissioners As Moderation Variables Aziz Ambara; Melinda Malau
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i01.46

Abstract

This study aims to test tax planning, audit quality, and capital intensity against company value moderated by independent commissioners. The purposive sampling method was used as a method in collecting his research data and the multiple regression equation model was used as his statistical analysis tool with the application of SPSS 25. The sample in this study is 29 issuers on the Indonesia Stock Exchange, especially manufacturing sector companies whose financial statements have been published for 5 (five) years from 2017 to 2021. Based on the results of this study showing that tax planning negatively affects the value of the company, independent commissioners audit quality strengthens the relationship between audit quality and company value. The quality of audits and independent commissioners tax planning has an insignificant effect on the value of the company. In addition, capital intensity, and independent commissioner capital intensity have no effect on the value of the company.
The Effect Of Real Earning Management, Earning Quality, And Leverage On Company Performance With Company Age As A Moderation Variable Ipan Adi Putra; Melinda Malau
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i01.47

Abstract

The purpose of this study is to analyze whether real earnings management, earning quality, and leverage affects companies' performance with company age as a moderation variable. The method used in this study was panel data regression analysis. The sample used in this study consisted of 124 listed manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2021. As a result, real earning management (ACFO) and real earning management (ADISX) negatively affect company performance, while earning quality positively affects company performance, and company age strengthens the relationship between earning quality and company performance. Company age enhances the relationship between leverage and company performance. This study implies that companies need to limit real earning management because it significantly negatively affects the company's performance, and then the company can increase.
ANALISA PERBEDAAN COVID-19 TERHADAP RISK & RETURN SAHAM SEKTOR TRANSPORTASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021 Afriando; Tarigan, Lukas; Melinda Malau
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5300

Abstract

The purpose of this study was to analyze the difference in risk and return in the transportation sector during the Covid-19 pandemic. The research method used was quantitative, namely determining stock prices before Covid-19 and during Covid-19. Systematic and unsystematic risks and market equilibrium models are verified using the CAPM method. This article is expected to increase individual and investor knowledge in predicting profits and losses in investing. The results of the study show that there is no significant difference between stock returns in the transportation sector from 2017 to 2021 before and during the COVID-19 pandemic. The hypothesis is supported by the data, with the paired t test producing significant results sig (2-tailed) > α value of 0.034 > 0.05. The stock returns in the transportation sector were not much different before and after the COVID-19 pandemic. In addition, there was no significant difference between stock risk in the transportation sector from 2017 to 2021 before and during the COVID-19 pandemic. The results of the paired t test with a sig (2-tailed) value > α value of 0.029 > 0.05 are used to support the conclusion that the hypothesis is supported. Keywords: COVID-19, transportation, stock exchange
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 Destia Cristia Parenta; Fharel M. Hutajulu; Melinda Malau
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5301

Abstract

Abstract Purpose this research is to find out the impact company sized, company aged and KAP sized on auditorial delays in general industries and chemicals manufacturing companied list on IDX. Period of this research is five years, from 2017 to 2021. This research used secondaries data in form of a series time which covers the variables of company size, companies aged, and also sized of a public account firm using annual data. Data analyst method using is multiple linear regression analyst with descriptive analysis of data including descriptive statistics, classical assumptions including normally test, multicollinearity, heteroscedasticity test, and autocorrelation test then hypothesis tested include F test, t test and coefficient determination test (R2). The following research findings find that audit delay is simultaneously influenced by company size, company age, and the size of the public accounting firm. Furthermore, company size has no partial effect on the length of audits in manufacture company in general and chemical industries list on IDX for period 2017-2021. Company Age partially has a positive and significancy effects on Audit Delay and KAP Sizes partially has a negative and significancy influenced on Audit Delay in manufacture company in general and chemical industries list on Indonesia Stock Exchange for period 2017-2021. Keywords: Audit Delay, Company Size, Company Age, Public Accounting Firm
PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI (STUDI KASUS SISTEM IPOS/INTEGRATED POSTAL OPERATIONS SYSTEM PADA PT. POS INDONESIA CABANG KOTA PEMATANGSIANTAR) Ade Mitha Olivia Tambunan; Jonny Siagian; Melinda Malau
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5307

Abstract

are unable to keep up with the changing dynamics of the information technology industry must be ready to fall behind their rivals. The issue that needs to be addressed in this study is the connection between system quality and information quality and user satisfaction. This study was carried out at PT. POS Indonesia's City Branch at Pematangsiantar. The goal of this study was to find out how user satisfaction is affected by system and information quality. Purposive sampling was used to collect 35 samples from 57 people in total for this study. Multiple linear regression analysis was used in this study's tests. The study's final findings are as follows: 1) User satisfaction is positively correlated with system quality, suggesting that as system quality improves, so will the number of accounting information system users. 2) The positive impact of information quality on user satisfaction suggests that, if information is of high quality, it will also have a positive impact on user satisfaction. 3) User satisfaction is influenced simultaneously by the quality of the system and the quality of the information. This means that users of the accounting information system will be more satisfied with the IPOS system if the quality of the system and the quality of the information are designed appropriately. Keywords: Quality, User Satisfaction, and IPO
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Anggraini , Nenny Anselmus Rufus Aziz Ambara Bianca Tiffani S Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Etty Murwaningsari Etty Murwaningsari Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Johni Siagian Jonny Siagian Kendy, Maria Advencia Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nadhila, Adlina Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel, Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihombing, Salmon Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean