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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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PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS (ROA) DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODETAHUN 2017-2020 SIAHAAN, WINDA CHRISTY; Malau , Melinda; Sembiring, Caroline F.
Fundamental Management Journal Vol. 7 No. 1p (2022): ISSN: 2540-9816 (print) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1p.3884

Abstract

The research objective is to examine the effect of firm size on tax avoidance, the effect of Return On Assets on tax avoidance, the effect of sales growth on tax avoidance. Data analysis was carried out using descriptive analysis method, data collection method used was the documentation method. The data used is secondary data from 2017-2020. The results of this study are the variable company size is negative on tax avoidance. which means that the larger a company is, the lower the occurrence of tax avoidance, the ROA variable has no effect on tax avoidance. Low or high value of ROA has no effect on tax avoidance, sales growth variable has a negative effect on tax avoidance, which means that the higher the value of sales growth, the lower the occurrence of tax avoidance. As for the suggestions to overcome the limitations in this study, the researchers provide several research recommendations, namely that further research is suggested to increase the number of independent variables, so that research results can be more accurate.Keywords: Company Growth, Firm Size, Return on Asset, Tax Avoidance
THE INFLUENCE OF PRODUCT FEATURES, NETWORK REACH, AND PRICE, ON THE PURCHASE DECISION OF RESIDENTS' INTERNET PACKAGES IN LINTONG NIHUTA Posnita Sihombing; Fenny B.N.L. Tobing; Melinda Malau
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4280

Abstract

This study aims to determine the effect of product features, network coverage, and price on purchasing decisions. The population in this study is residents of Lintong Nihuta. The sample set is 100 respondents who use Telkomsel internet package cards. This researcher uses a random sampling technique which includes product features, network coverage, price and purchase decisions. The data analysis method used is descriptive analysis of respondents' characteristics, descriptive data includes, multiple regression analysis. The results of this study indicate that there is an effect of product features. Network coverage, and price simultaneously on the purchase decision. This is indicated by the value of Sig. of 0.000 <0.05 and F count 47.146> Ftable 2.70. Keywords: product features, network coverage, price and purchasing decisions
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
PENGARUH KOMUNIKASI PEMASARAN PRODUK MELALUI PENGGUNAAN BRAND AMBASSADOR DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN SCARLETT WHITENING : (Studi Pada Konsumen Scarlett Whitening Mahasiswa FakuItas Ekonomi Dan Bisnis Universitas Kristen Indonesia) Sania Debora Panjaitan; Carolina F. Sembiring; Melinda Malau
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5276

Abstract

This research is motivated by the conditions of economic and commerciaI competition in Indonesia which are deveIoping very rapidIy every year. This study uses a quaIitative method that describes as weII as expIains the phenomena that occur from the object of research. The data used in this study incIudes primary data in the form of a questionnaire given to 10% of the totaI 400 students of the FacuIty of Economics and Business, Indonesian Christian University cIass of 2018-2021 as consumers and secondary data can be seen from website data. The variabIes tested in this study are the independent variabIes brand ambassador and brand image. The discussion starts from the visuaIization of the respondent's characteristic tabIe based on the status of the cIass. Both variabIes were anaIyzed using the T-Test and F-Test. Based on the resuIts of the T-test on the Brand Ambassador variabIe, the t-count vaIue for brand ambassador was 3.319 with a t-tabIe vaIue of 2,028 (t-count > t-tabIe). These resuIts expIain that the brand ambassador variabIe has a significant effect on the purchase decision variabIe (Ha), so the first hypothesis can be accepted. WhiIe the resuIts of the T-test on the brand image variabIe, the t-count vaIue is 2.979 with a t-tabIe vaIue of 2.028 (t-count > t-tabIe). These resuIts indicate that brand image has a significant effect on the purchase decision variabIe (Ha), so that the second hypothesis can be accepted. Based on the resuIts of the F test, the resuIts show that the F-count is 19.790 whiIe the F-tabIe is 2,87 (F-count > F-tabIe). These resuIts indicate that there is a significant infIuence between the independent variabIes brand ambassador and brand image on the dependent variabIe, nameIy purchase decision (Ha) is acceptabIe. The concIusion that can be drawn from the resuIts of the data anaIysis above, nameIy ScarIett Whitening stiII has to maintain its brand ambassador and stiII maintain the uniqueness of its packaging design, so that it aIways has the characteristics of other products. Keywords: ScarIett Whitening, Brand Ambassador, Brand Image
Are the environment, social, and government performance affecting the firm’s value? Malau, Melinda
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243637

Abstract

This study aims to gather empirical data regarding how Environment, Social, and Governance (ESG) Performance affects Firm Value. This study uses two sets of control variables selected from several financial ratios to support the ESG score. The first model is the research observation in the short term with the first set of control variables. The second model is long-term with a second set of control variables. The research sample comprises publicly traded companies on the Indonesia Stock Exchange with a sustainability history and documented ESG performance. This study compiles secondary data sources for ESG company performance scores from Refinitiv This research uses EViews version 12 statistical package for econometric analysis. This study with first-step variables showed that ENV and GOV significantly positively influence firm value. In addition, variable control DAR and CR significantly positively influence fair value. In Model 2, this study’s second-step variables showed that SOC and GOV significantly positively influence fair value. Variable control ROE and ROA have a significant positive influence on fair value. During the financial crisis, ESG performance reduced financial risks; in more normal circumstances, its role grew considerably. This highlights the importance of ESG performance during the crisis, using new and optimized data sets.
Effect of service quality on students satisfaction in private universities M. Allo, Yusuf Rombe; Malau, Melinda
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020255613

Abstract

This study aimed to determine the effect of service, reliability, responsiveness, empathy, assurance, and tangibles in increasing student satisfaction at private universities in the LLDikti-3 region. The data collection method employed a qualitative approach, involving the use of questionnaires to gather responses. Qualitative data was transformed into quantitative data using a Likert scale. In this study, data collection was carried out directly from the number of students at the Universitas Kristen Indonesia. Universitas Sahid and Universitas Tarumanegara.  The methods were used: Library Reseatch and. Field Research: This method conducts research by conducting direct surveys to be object to be studied of three private universities in the LLDIKTI-3 region. The data analysis technique in this research is multiple linear regression analysis, where this analysis is used to determine how much influence the change in a variable jas on other variables. In this study where the independent variables are reliability, responsiveness, empathy, assurance, and tangible, and the dependent variable.  The results of the study stated that the quality of service provided by the three private universities in the LLDIKTI-3 region has a significant influence on student satisfaction. Dimensions of service quality play an important role in shaping student perceptions of university services.
EXPLORING THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE, HUMAN RESOURCE PRACTICES, AND BUSINESS PERFORMANCE: THE MEDIATING ROLE OF EMPLOYEE ENGAGEMENT IN THE CONSTRUCTION INDUSTRY Tommy Yudistira; Roy Sembel; Melinda Malau
International Journal of Social Science Vol. 5 No. 3 (2025): October 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i3.11478

Abstract

Selama dua dekade terakhir, industri konstruksi Indonesia telah berkembang pesat berkat investasi infrastruktur, urbanisasi, dan pertumbuhan ekonomi. Studi ini mengkaji pengaruh budaya organisasi dan praktik Manajemen Sumber Daya Manusia (SDM) terhadap keterlibatan karyawan dan kinerja bisnis, serta peran mediasi keterlibatan karyawan. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 249 responden dari 710 karyawan di divisi perkantoran dan proyek, yang dipilih dengan metode sampling Krejcie dan Morgan. Pemodelan Persamaan Struktural dengan Kuadrat Terkecil Parsial (SEM-PLS) menggunakan SMART-PLS digunakan untuk analisis. Hasil penelitian menunjukkan bahwa budaya organisasi dan praktik SDM secara signifikan memengaruhi keterlibatan karyawan dan kinerja bisnis. Lebih lanjut, keterlibatan karyawan memediasi hubungan ini, yang memperkuat dampaknya terhadap hasil bisnis. Kebaruan studi ini terletak pada integrasi Pandangan Berbasis Sumber Daya (RBV) dan model tuntutan pekerjaan-sumber daya, yang memberikan bukti empiris bahwa sumber daya tak berwujud dapat diubah menjadi keunggulan kompetitif berkelanjutan melalui keterlibatan karyawan.
Pengaruh Profitabilitas, Kualitas Audit, Ukuran Perusahaan, dan Komite Audit Terhadap Kualitas Laba Caroline, Caroline; Malau, Melinda; Lumbantoruan, Rutman
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2686

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kualitas audit, ukuran perusahaan, dan komite audit terhadap kualitas laba. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode regresi linear berganda untuk mengetahui arah serta besar pengaruh variabel independen terhadap variabel dependen. Pengujian hipotesis dilakukan melalui analisis regresi data panel dengan bantuan software STATA versi 15. Sampel penelitian mencakup 65 perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022-2024, sehingga total sampel yang dianalisis berjumlah 195. Hasil penelitian menunjukkan bahwa profitabilitas dan kualitas audit memiliki pengaruh signifikan terhadap kualitas laba, sedangkan ukuran perusahaan dan komite audit tidak memberikan pengaruh yang signifikan. Temuan ini menunjukkan bahwa profitabilitas dan kualitas audit merupakan faktor kunci dalam meningkatkan kualitas laba perusahaan. Sebaliknya, ukuran perusahaan dan komite audit tidak memberikan dampak signifikan, yang kemungkinan disebabkan oleh keterbatasan peran struktural atau penggunaan indikator seperti rasio jumlah anggota komite audit terhadap jumlah komisaris independen.
ANALYSIS OF GOVERNANCE, EXTERNAL GUARANTEE, COMPANY CHARACTERISTICS AND RESURRECTION SUSTAINABILITY REPORT Malau, Melinda
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2572

Abstract

Thie research purpose to analyze the governance, external assurance, firm-level characteristics and financial distress on the sustainability reporting. The method used in this study is multiple regression analysis using Eviews 9. The samples used in this research are 242 which the data of 121 manufacturing companies listed on the Indonesia Stock Exchange from 2014-2015. The result shows that the governance committee, the sustainability report of the assurance provider, the number of members on the audit committee and the number of members on the board of directors as firm-level characteristics have a significant positive effect on sustainability reporting. Financial distress has a significant negative effect on sustainability reporting. Operating cash flow has no significant effect on sustainability reporting, whereas log total assets have a significant positive effect on sustainability reporting
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 Tiffani S, Bianca 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 Yusuf Rombe M. Allo