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All Journal Jurnal Akuntansi Jurnal Media Akademik (JMA) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Carine
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH TRANSAKSI PIHAK BERELASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Carine; Carine, Carine; J.Arsjah, Regina
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6786

Abstract

This study purposes to examine related party transactions, leverage, firm size, as well as profitability on tax avoidance effect, with earnings management as a moderating variable. Sample of this study comprises 30 industries in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023, selected through purposive sampling, resulting in 120 observations. Secondary data were gained from financial statements and annual reports. Data were analyzed using multiple linear regression via the EViews 9 application. The results indicate that leverage has a significant positive effect on tax avoidance, while related party transactions, firm size, as well as profitability show no significant influence. Additionally, earnings management moderates the relationship between firm size as well as tax avoidance but does not moderate the relationships among the other independent variables and tax avoidance. These findings suggest that earnings management is not actively used as a tool for tax avoidance strategies in this sector.
PENGARUH TUNTUTAN PEKERJAAN DAN STRES KERJA TERHADAP TURNOVER ITENTION PADA PEGAWAI DI HOTEL WILAYAH GADING SERPONG Dede Mohamad riski; Angellita; Carine; Mahesa Fernaldy; M. Rachman Mulyandi
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/5a0sv193

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh pada tuntutan pekerjaan dan stres kerja terhadap turnover intention pada pegawai pada hotel di wilayah Gading Serpong, sebuah perusahaan perhotelan yang mengalami tingkat turnover tahunan lebih dari 20 persen sehingga berpotensi mengganggu kelancaran operasional perusahaan. Untuk memahami faktor penyebab tingginya turnover intention, studi dilakukan menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada lebih dari 40 pegawai yang telah bekerja setelah satu tahun keatas. Peranti penelitian diukur menggunakan uji validitas dan reliabilitas dan data dianalisis melalui regresi linear berganda untuk menilai pengaruh tuntutan pekerjaan dan stres kerja baik secara intensitas maupun sinkron terhadap turnover intention. Hasil penelitian menunjukkan bahwa tuntutan pekerjaan dan stres kerja memberikan pengaruh signifikan terhadap meningkatnya turnover intention yang berarti semakin tinggi beban dan tekanan pekerjaan maka semakin besar kemauan pegawai untuk meninggalkan perusahaan. Hasil studi ini menegaskan bahwa pengelolaan tuntutan pekerjaan yang seimbang serta lingkungan kerja yang lebih sehat sangat diperlukan untuk menurunkan tingkat turnover dan menjaga stabilitas operasional hotel di wilayah Gading Serpong.
The Influence of Green Products and Green Marketing on Consumer Purchase Decisions in Medan Tembung Culinary MSMEs: Pengaruh Green Product dan Green Marketing terhadap Keputusan Pembelian konsumen pada UMKM Kuliner Medan Tembung Carine; Afrizal; Jupert Jasser Abellana; Jessa Labitad
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.372

Abstract

This study aims to analyze the influence of green products and green marketing on consumer purchase decisions in culinary MSMEs in Medan Tembung District. The background of the research is based on the low understanding of MSME actors on the importance of implementing environmentally sound strategies in attracting consumers. The research method used a descriptive quantitative approach by distributing questionnaires to 305 respondents through incidental sampling techniques. The data were analyzed using validity, reliability, and multiple linear regression tests with the help of SPSS 25. The results of the study show that green products and green marketing have a positive and significant effect, both partially and simultaneously, on consumer purchase decisions. This emphasizes that the success of culinary MSMEs is not only determined by the quality of taste and price, but also by a commitment to sustainability practices. The practical implication of this study is the need for MSMEs to strengthen green product strategies through the use of local raw materials, environmentally friendly packaging, and emphasizing green marketing with effective communication on social media to increase competitiveness and consumer loyalty.
Co-Authors Afrizal Angellita Carine, Carine Dede Mohamad riski J.Arsjah, Regina Jessa Labitad Jupert Jasser Abellana Mahesa Fernaldy Muhammad Rachman Mulyandi