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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Tasya Oren Sagala
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Jumlah Perusahaan Industri dan investasi terhadap Penyerapan Tenaga Kerja di Indonesia: Penelitian Afriyani Elizabet Sitorus; Yesi Veronika Simarmata; Tasya Oren Sagala; Masyura Nasution; Khairani Alawiyah Matondang
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3063

Abstract

This study analyzes the impact of the number of industrial enterprises and investment on labor absorption in Indonesia. Employment remains a critical issue, as the growth of the labor force has not been fully matched by sufficient job creation. The research uses annual secondary data obtained from the Central Bureau of Statistics (BPS) and relevant government reports. Multiple linear regression analysis was conducted using EViews software, with classical assumption tests applied to ensure the validity of the model. The findings reveal that both the number of industrial enterprises and investment have a positive and significant effect on labor absorption, both individually and jointly. The coefficient of determination (R²) of 98.08 percent indicates that the independent variables strongly explain variations in labor absorption. These results emphasize that expanding industrial enterprises and increasing investment are key drivers of job creation, and they imply that government policies should prioritize simplifying business establishment and promoting labor--intensive investment to achieve inclusive economic growth.
Pengaruh Sosialisasi Pajak, Penerapan Pajak UMKM dan Sanksi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak: Penelitian Ellyka Evitasari Purba; Intan Harahap; Afriyani Elizabet Sitorus; Tasya Oren Sagala; Kesia Septina Putri Siagian
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.4089

Abstract

This study aims to analyze the influence of tax socialization, MSME tax policy implementation, and tax sanctions on the compliance level of MSME taxpayers in Indonesia based on previous research findings. This research employed a literature review method by collecting and examining various academic sources, including journals, books, official reports, and relevant tax regulations. The findings indicate that tax socialization plays an essential role in enhancing taxpayers’ understanding and awareness, although its effectiveness varies depending on the intensity and quality of the delivered information. MSME tax policies—particularly through simplified regulations and lower final tax rates—generally encourage higher compliance, although gaps in understanding remain among small and micro business actors. Meanwhile, tax sanctions consistently appear as the most influential factor affecting compliance, as they create a deterrent effect and increase the perceived risk of violations. Overall, the study emphasizes that taxpayer compliance is shaped by the interaction of educational efforts, regulatory simplicity, and consistent law enforcement. Therefore, strengthening tax socialization, improving accessible and simple policies, and implementing fair and consistent sanctions are essential strategies to enhance MSME taxpayer compliance in Indonesia.
Analisis Investasi Terhadap Pertumbuhan Ekonomi Kesia Septina Putri Tarigan; Jessica Simanungkalit; Tasya Oren Sagala; Yesi Veronica
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.4383

Abstract

This study aims to analyze the relationship between investment and economic growth in North Sumatra Province during the period of 2005–2023. The main focus is on how investment, both Domestic Investment (PMDN) and Foreign Direct Investment (FDI), influences the Gross Regional Domestic Product (GRDP) as the primary indicator of economic growth. Using a descriptive qualitative method based on secondary data, the study finds that FDI tends to have a more significant impact on economic growth compared to domestic investment. Moreover, investment also plays a role in increasing employment opportunities and interacts with other variables such as inflation and government spending. The findings show that the impact of investment on economic growth can vary depending on macroeconomic conditions and other structural factors. Therefore, optimizing investment requires support from inclusive and sustainable development policies.
Pengaruh Jumlah Uang Beredar Dan Suku Bunga Terhadap Tingkat Inflasi di Indonesia Zackya Hayati Lubis; Laurent Damai Yanti Silaban; Muammar El Zaidan; Tasya Oren Sagala
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12310

Abstract

Stabilitas moneter menjadi hal yang sangat penting untuk menjaga agar ekonomi terus berjalan, terutama melalui pengendalian harga yang berkaitan erat dengan jumlah uang yang beredar dan tingkat bunga. Penelitian ini bertujuan untuk melihat bagaimana jumlah uang beredar dan tingkat bunga memengaruhi inflasi di Indonesia selama tahun 2010 sampai 2024. Metode yang digunakan adalah pendekatan kuantitatif dengan data yang diambil dari publikasi resmi BPS dan Bank Indonesia. Analisis dilakukan dengan menggunakan regresi linear berganda melalui metode Ordinary Least Square, setelah melakukan uji asumsi klasik untuk memastikan modelnya sah. Hasil penelitian menunjukkan bahwa jumlah uang beredar memiliki dampak negatif yang signifikan terhadap inflasi, sementara tingkat bunga berpengaruh positif dan signifikan terhadap inflasi. Secara bersamaan, kedua faktor ini berpengaruh signifikan pada inflasi dengan nilai R² mencapai 58,78 persen. Temuan ini mengindikasikan bahwa perubahan inflasi di Indonesia dipengaruhi tidak hanya oleh satu aspek moneter, tetapi juga oleh kebijakan jumlah uang beredar dan tingkat bunga bersamaan. Oleh karena itu, kebijakan moneter yang berhasil membutuhkan pendekatan yang terkoordinasi agar dapat menjaga kestabilan harga dan mendukung daya tahan ekonomi negara.
Co-Authors Afriyani Elizabet Sitorus Ellyka Evitasari Purba Intan Harahap Jessica Simanungkalit Kesia Septina Putri Siagian Kesia Septina Putri Tarigan Khairani Alawiyah Matondang Laurent Damai Yanti Silaban Masyura Nasution Muammar El Zaidan Yesi Veronica Yesi Veronika Simarmata Zackya Hayati Lubis