Article Per Year (5 Year)
p-Index From 2021 - 2026
7.329
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Administrasi Publik : Public Administration Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA Journal of Humanities and Social Studies JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Pelita Masyarakat Accounting and Business Journal Jurnal Ekonomi Journal of Community Service Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah The Es Accounting and Finance Indonesian Journal of Education (INJOE) Jurnal ABDIMAS MUTIARA JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Renika Hasibuan
Universitas Sari Mutiara Indonesia
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
Millennial Financial Crisis: A Review of the Role of Regulation in Online Lending Renika Hasibuan; Muhammad Syafri; Vivid Violin
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 01 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Edition April 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The millennial financial problem caused by online borrowing is urgent. Online loans are convenient yet risky due to high interest rates, aggressive debt collection, and lack of transparency. This crisis effects financial health, economic well-being, and societal issues, including financial stress-related mental health issues. Financial literacy and regulation are important to solving this problem. The Financial Services Authority (OJK) regulates to protect consumers, enhance transparency, and guarantee financial institutions meet requirements. Financial literacy can assist people comprehend internet lending risks and advantages and make smart financial decisions in addition to regulation. The attached research uses descriptive qualitative methods. This research analyses documents and literature to assess regulation efficacy, identify gaps, and propose a better regulatory framework. The results reveal that existing restrictions are often insufficient to protect customers from unethical lending activities, and low financial literacy contributes to lending decisions that worsen millennials' financial situations. Transparency, consumer protection, and financial awareness among millennials, especially about internet loans, are vital. The millennial financial problem requires effective regulation, financial knowledge, mental health help, and debt stigma reduction. To protect millennials' financial well-being, tighter industry norms and debt support measures are also advocated.
THE EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX INCENTIVES, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE: A CASE STUDY IN MEDAN HELVETIA DISTRICT Hasibuan, Renika; Arozanolo Harefa; Theresia Winar Sari Ernawati Duha; Yusuf Zagoto; Refika Sriwidawati Simanullang; Benidar Hartati Zamasi
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District. The study adopts a descriptive research design with a quantitative approach. A simple random sampling technique was employed, resulting in a sample of 155 MSMEs. Data were collected through the distribution of questionnaires to the selected MSMEs. The data analysis technique used was multiple linear regression analysis. The results indicate that tax knowledge, tax rates, tax incentives, and tax sanctions each have a partial effect on MSME taxpayer compliance in Medan Helvetia District. Furthermore, tax knowledge, tax rates, tax incentives, and tax sanctions simultaneously have a significant effect on MSME taxpayer compliance in Medan Helvetia District.
THE IMPACT OF OPERATING COST AND REVENUE BUDGETING ON FINANCIAL PERFORMANCE: EVIDENCE FROM BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Hasibuan, Renika; Simanullang, Refika Sriwidawati; Zega, Yefta; Ningsih , Thresia Ita Sri; Laia , Arianti; Sirait , Yesica Tina Claudia
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine both partially and simultaneously the effect of operating cost budgets and revenue budgets on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population of this study consists of 47 banking companies listed on the Indonesia Stock Exchange. A quantitative research method was employed, using purposive sampling to select 11 companies, resulting in a total of 44 observations. Data were collected from annual reports and audited financial statements published by banking sector financial service companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression, processed using IBM SPSS version 30. The results indicate that the operating cost budget plan has no partial effect on financial performance, while the revenue budget plan has a partial effect on financial performance. However, the operating cost budget plan and the revenue budget plan simultaneously have a significant effect on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange.
ANALISA PENGARUH CORPORATE SOCIAL RESPONBILITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2015-2019 Renika Hasibuan; Owen De Pinto Simajuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp145-153

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and profitability on corporate tax aggressiveness. The independent variables used in this study are the disclosure of corporate social responsibility, company size, and profitability, while the dependent variable in this study is tax aggressiveness as measured by the effective tax rate (ETR). The population in this study amounted to 18 plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Determination of the research sample using purposive sampling and obtaining a sample of 12 plantation companies based on certain criteria. The results showed that simultaneously, CSR, company size, and profitability had no effect on tax aggressiveness, while partially, company size and profitability had no effect on tax aggressiveness, while CSR variable had a significant effect on tax aggressiveness in sub-plantation companies listed in Indonesia stock exchange.
PENGARUH PENGHINDARAN PAJAK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Renika Hasibuan; Indah Purnamasari Aceh
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No1.pp74-87

Abstract

The aim of this research is to test about tax avoidance and institutional ownership towards cost of debts to manufacture firms in partial and simultaneously test registered to Bursary Effect of Indonesia (BEI) in 2016-2020. The research population is 193 companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 193 companies. The number of samples used were 15 companies in 5 years of research as many as 75 companies using purposive sampling method. The data processing program uses SPSS (Staticical Product and Service Solution) version 25. The analytical method used in this study is the classical assumption test, multiple linear regression test, coefficient of determination test (R2), partial test (t-test) and simultaneous test (F test). The results of the study show that the variable tax avoidance has a positive and significant effect on the cost of debt while institutional ownership has a positive and significant effect on the cost of debt while tax evasion and institutional ownership simultaneously have a positive and significant effect on the cost of debt in companies listed on the IDX in 2016-2020.Keywords: Cost of Debt, Tax Avoidance and Institutional Ownerships.
TRANSFER PRICING AND MULTINATIONAL CORPORATIONS: AN IN- DEPTH ANALYSIS OF TRANSFER PRICING POLICIES AND THEIR IMPACTON TAXATION IN INDONESIA Hety Devita; Loso Judijanto; Renika Hasibuan; Dwi Koerniawati; Irwan Musriza Harahap
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study comprehensively examines the intricate relationship between transfer pricing policies and their impact on taxation in Indonesia, concentrating on the context of multinational corporations (MNCs). The research offers an in-depth exploration of the legislative framework governing transfer pricing, shedding light on the compliance requirements imposed on MNCs and the prevalent transfer pricing methods in Indonesia. The study addresses the challenges MNCs encounter in meeting compliance standards, emphasizing the complexities of documentation and adherence to the arm's length principle. Furthermore, it investigates the broader implications of transfer pricing practices on tax revenue and economic development within the Indonesian context. By conducting a detailed literature review and analysis, the research provides valuable insights into the dynamic interplay between regulatory frameworks, corporate practices, and their impact on the fiscal landscape. In conclusion, the study offers forward- looking recommendations for future reforms to enhance the effectiveness of transfer pricing regulations and minimize the risks of tax avoidance. These recommendations, grounded in a thorough understanding of the current landscape, seek to fortify Indonesia's regulatory framework and foster collaboration between tax authorities and MNCs. The research contributes to the existing body of knowledge in international taxation and economic governance, serving as a valuable resource for scholars, policymakers, and practitioners navigating the intricate terrain of transfer pricing in Indonesia.
COMPARISON OF THE FINANCIAL PERFORMANCE OF COMPANIES USING CONVENTIONAL ACCOUNTING METHODS AND ACCRUAL-BASED ACCOUNTING Dessy Evianti; Renika Hasibuan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a systematic literature review aimed at comparing the financial performance of companies based on the use of conventional accounting methods (cash basis) and accrual-based accounting. The fundamental difference between the two methods lies in the timing of transaction recognition, which directly impacts the presentation of financial statements and performance indicators such as Return on Assets (ROA), Return on Equity (ROE), profit margins, and solvency. The synthesis of various studies shows that the accrual method provides more complete, relevant financial information and reflects the economic reality of the company more accurately compared to the conventional method. Additionally, accrual-based accounting has been proven to enhance transparency, accountability, and managerial efficiency, especially in the public sector and large-scale companies. However, the effectiveness of its implementation is greatly influenced by technical readiness, institutional capacity, and policy support. This study recommends that the selection of accounting methods be adjusted to the information needs of report users, the complexity of the organization, and the objectives of financial reporting. Thus, this research is expected to serve as a basis for consideration in the reform of financial reporting systems across various sectors.
DIGITAL TAXATION INNOVATION IN THE ERA OF ECONOMIC TRANSFORMATION: A COMPREHENSIVE ANALYSIS OF STRATEGICOPPORTUNITIES AND SYSTEMIC CHALLENGES TO ENHANCE EFFICIENCY AND OPTIMIZE NATIONAL REVENUE Loso Judijanto; Renika Hasibuan; Rahma Helal Al_ Jbour; Dwi Koerniawati; Ignatius Septo Pramesworo
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Amid a transformative economic era, this groundbreaking study comprehensively analyzes digital taxation innovation. Delving into intricacies, it meticulously examines strategic opportunities and systemic challenges, emphasizing the integration of advanced data analytics, international collaboration, and public- private partnerships. Navigating the evolving fiscal landscape, the research enriches our understanding of efficiency enhancement and unveils novel approaches to optimizing national revenue. Beyond traditional boundaries, this exploration provides insights resonating with the dynamic interplay of technology and fiscal frameworks. As the digital era unfolds, the study contributes a nuanced perspective essential for policymakers, tax authorities, and stakeholders seeking a comprehensive grasp of the multifaceted dimensions of digital taxation.
INTEGRATION OF BLOCKCHAIN TECHNOLOGY IN THE FINANCIAL SYSTEM: ASSESSING ITS IMPACT ON EFFICIENCY, SECURITY, AND STABILITY OF FINANCIAL MARKETS Loso Judijanto; Munir Tubagus; Renika Hasibuan; Duta Mustajab; Abdul Rosid
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Integrating blockchain technology into the financial system represents a pivotal advancement, initially conceived for Bitcoin but transcending its cryptocurrency origins. This paper comprehensively assesses its impact on financial market efficiency, Security, and stability. Examining historical development and case studies, the study delves into successful implementations, challenges faced, and lessons learned. Security implications are scrutinized, emphasizing blockchain's role in establishing immutable ledgers and protecting against fraud. Stability considerations focus on decentralization, evaluating its contributions to system resilience and transparency. A critical assessment highlights gaps, limitations, and unexplored potentials in current implementations, guiding further research. In conclusion, the paper emphasizes the intricate balance between benefits and challenges, advocating for adaptive regulations, technological refinements, and ongoing public education to integrate blockchain's transformative potential into the financial domain seamlessly.
Co-Authors Abdul Rosid Abdul Rosid Anantadjaya, Samuel PD Anggi Pratiwi Sitorus Anggre Kuniawan Tampubolon Annisa Nauli Sinaga Antono Damayanto Arozanolo Harefa Benidar Hartati Zamasi Budianto Budianto Budianto Budianto S Daeli, Yakasi D De Pinto Simanjuntak, Owen Dessy Evianti Devi Ruminta Nainggolan Devi Theresia Duha, Theresia Duta Mustajab Dwi Koerniawati Emi Susanti Purba Farihatun Farihatun Fatimah Fatimah Formaida Tambunan Ghurabillah, Ghurabillah Ginting, Rika Mei Hayani Gultom, Charitas Carilah Cari Catherina Habibah, Nazwa Harahap, Irwan Musriza Hasmidar Hasmidar Helal Al_ Jbour, Rahma Heri Enjang Syahputra Hety Devita Husna Imro'athush Sholihah Ida Bagus Made Wisnu Parta Ignatius Septo Pramesworo Indah Purnamasari Aceh Irwan Moridu Iskandar Muda Ismet Ismatullah Judijanto , Loso Judijanto, Loso Koerniawati, Dwi Laia , Arianti Launli Buaya, Register Loso Judijanto Louisther, Hansen Manalu, Anastasia Manurung, Fanny Viola Marina Marina Mayang Sari Mei Hayani Ginting, Rika Mekar Meilisa Amalia Mendrofa, Mei Yunita Muhammad Syafri Munir Tubagus Mustajab, Duta Ndruru, Nismawati Ningsih , Thresia Ita Sri Owen De Pinto Simajuntak Owen De Pinto Simanjuntak Prananda Akbar Syam Purba, Mery Lani Purba, Roberto Roy Purba, Rolita C. Purba, Rolita Christina Purba, Rolita Cristina Purba, Rosanna Rahma Helal Al_ Jbour Refika Sriwidawati Simanullang Renny Servina Sipayung Roini Nela Setia Manurung Rolita Christina Purba Rosanna Purba S, Budianto Sambas Ade Kesuma Septo Pramesworo, Ignatius Sihite, Lenta Romianna Simanullang, Refika Sriwidawati Sinaga, Fernando H Sirait , Yesica Tina Claudia Sufyati HS Sumartono Sumartono Tambunan, Formaida Theresia Winar Sari Ernawati Duha Tia Novira Sucipto Tina Novianti Sitanggang Tubagus, Munir Viola Manurung, Fanny Vivid Violin Wilsa Road Betterment Sitepu Yusuf Zagoto Zaman, Delfian Zega, Yefta