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CHRISTIAN PANGARIBUAN
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INDONESIA
Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship)
Published by Universitas Sampoerna
ISSN : 23024119     EISSN : 26856255     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences
The Journal of Business and Entrepreneurship (JoB&E) is the official journal of the Faculty of Business, Sampoerna University, with a frequency of publishing two times per year, in May and November. JoB&E is a double blind peer-reviewed journal devoted to the publication of original papers. We invite authors to submit articles in the fields of, but not limited to, accounting, anthropology, digital marketing, economics, education management, finance, innovation, management studies, media and communication studies, political sciences and public policy, sociology, technology management, tourism.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 98 Documents
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The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management: Moderation by COVID-19 Sambuaga, Elfina Astrella; Liman, Caroline
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/bd1kjb92

Abstract

This study investigates the influence of tax planning and deferred tax expenses on earnings management, with a focus on the moderating effect of COVID-19. Using a sample of 72 companies in the materials and consumer staples sectors listed on the Indonesia Stock Exchange from 2018 to 2021, the study employs a quantitative approach with purposive sampling. The findings reveal that tax planning positively affects earnings management, indicating that companies engage in tax planning to reduce their tax burden by lowering reported profits. However, deferred tax expenses and COVID-19 do not significantly influence earnings management. Interestingly, COVID-19 weakens the relationship between tax planning and earnings management but does not affect the relationship between deferred tax expenses and earnings management. The study highlights several limitations, including issues with normality, multicollinearity, and heteroscedasticity tests, the use of only two independent variables, and the limited scope of company sectors and research periods. Future research should consider expanding the data set, adding more variables, and including a broader range of sectors and periods to achieve more comprehensive results.
Pengaruh Kompensasi Eksekutif dan Gender Diversity Terhadap Tax Avoidance Hajawiyah, Ain; Kiswanto; Suryarini, Trisni; Zhafira Nilnamuna, Afifah
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/xxn6f606

Abstract

This study examines the effects of executive compensation and gender diversity on tax avoidance in Indonesian manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Using purposive sampling, a sample of 75 companies, representing 175 units of analysis, was selected. The analysis, conducted with descriptive statistics and multiple linear regression using IBM SPSS 27.0, reveals that executive compensation has a negative and significant effect on tax avoidance. Conversely, gender diversity was found to have no effect. The study also found that profitability and firm size had a positive and significant effect on tax avoidance, whereas leverage had a negative and significant effect. This research contributes to existing literature by using a unique method to measure gender diversity—the number of female directors divided by the total number of directors—to study its influence on tax avoidance.
DRIVING SCHOOL TRANSFORMATION THROUGH LEADERSHIP, INNOVATION, AND COLLABORATION: EVIDENCE FROM ST. PAUL SCHOOL, SUNTER JAKARTA Sumarni, Yustina
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.555

Abstract

This study explores how transformational leadership and educational innovation influence team success through stakeholder collaboration at St. Paul School, Sunter Jakarta. Using a quantitative research design with data from 110 respondents analyzed through PLS-SEM, the study reveals that transformational leadership does not directly enhance team success but exerts a significant indirect effect through stakeholder collaboration, indicating full mediation. Conversely, educational innovation demonstrates both direct and indirect positive effects on team success, suggesting partial mediation. These findings emphasize that leadership vision and innovation must be supported by strong collaborative engagement among teachers, parents, alumni, and the school foundation to achieve sustainable improvement. Theoretically, the results validate the integration of Transformational Leadership Theory, Innovation Diffusion Theory, and Stakeholder Theory, showing that collaborative synergy serves as the key mechanism driving school transformation and collective performance.
THE INFLUENCE OF WOMEN'S LEADERSHIP  ON INNOVATION CAPABILITY AND PERCEIVED SUBORDINATE SUPPORT (A PRELIMINARY STUDY) Christin, Lelly; Megawati, Yenli; Pangaribuan, Christian Haposan; Rembulan, Glisina Dwinoor
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.545

Abstract

This study investigates the relationships between women’s leadership, perceived subordinate support, and innovation capability within organizations in Jakarta, Indonesia. Despite a growing body of research on leadership and innovation, there remains a gap in understanding the specific contributions of women leaders and how subordinate support influences their effectiveness. Using a purposive sample of female leaders and employing a Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS) analysis, the research tested three key hypotheses. The preliminary findings revealed a statistically significant positive relationship between women’s leadership and both innovation capability and perceived subordinate support. However, no direct, statistically significant relationship was found between perceived subordinate support and innovation capability. The results suggest that women leaders play a powerful and foundational role in an organization by fostering a supportive environment that, in turn, may indirectly influence innovation. This study contributes to the literature by highlighting the direct impact of women’s leadership on key organizational outcomes, while also serving as a preliminary basis for future research on the mediating role of subordinate support.
CAPITAL STRUCTURE AND EARNINGS VOLATILITY AND CASH FLOW EVIDENCE FROM ASEAN COMMERCIAL BANKS Felixsky, Nicholas; Juliana, Rita
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.552

Abstract

This research aims to observe the impact of capital structure on earnings volatility and cash flow of commercial banking companies in ASEAN country. This research uses yearly secondary data of company’s financial report from 2015-2024 period. The variables studied in this research are aspects of the capital structure of banking companies, included Debt to Equity Ratio, Debt to Assets Ratio, and Deposits to Equity ratio, and as well as Earnings Volatility, Operating Cash Flow, and Operating Cash Flow Volatility. The data was analyzed using panel data method, specifically using Driscoll Kraay robust standard error with Fixed Effect Model. The results of this research showed that Debt to Assets Ratio, Debt to Equity Ratio, and Deposits to Equity Ratio each had a significant impact on Earnings Volatility, Operating Cash Flow, and Operating Cash Flow Volatility. 
CHARACTERISTICS OF CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING WITH PROFITABILITY AS MODERATING Idawati, Wiwi
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.557

Abstract

The information disclosed through the company's Sustainability Reporting report transparently will make it easier for stakeholders to know how the company carries out its activities and find out what impacts actually occur in the environment around the Company.This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods. This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods.  The results of this study explain that the Audit Committee has no effect on Sustainability Report Disclosure, the Board of Commissioners has a positive effect on Sustainability Report Disclosure, the Board of Directors has a positive effect on Sustainability Report Disclosure, then profitability strengthens the relationship between the Audit Committee and the board of commissioners towards Sustainability Report Disclosure while profitability does not moderate the board of directors towards Sustainability Report Disclosure
TEKNIK PBBL: MODEL PENYEDERHANAAN DALAM PENYUSUNAN LAPORAN LABA RUGI UNTUK UMKM Kuswanto, Randy
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.558

Abstract

This study aims to develop and evaluate the effectiveness of the PBBL method (Pendapatan, Bahan Baku, Biaya Lain, and Laba/Rugi – Revenue, Raw Materials, Other Expenses, and Profit/Loss) as a simplified financial recording model designed specifically for Micro and Small Enterprises (MSEs). The study was motivated by the persistent issue of low accounting literacy among MSEs in Indonesia, which has caused most business owners to be unable to determine their monthly profits accurately. Using a developmental research approach, this study was conducted in three stages: (1) identifying problems through interviews with ten MSE owners in Jakarta, (2) designing the PBBL technique based on the principle of accounting simplicity, and (3) conducting a limited field trial involving twenty-five MSEs through an implementation and mentoring program facilitated by STIE Wiyatamandala students. Findings reveal that all interviewed MSE owners lacked proper financial records and only relied on daily cash inflows to assess performance. The implementation of the PBBL method significantly improved financial awareness and recordkeeping discipline. The main challenges identified were inconsistent recordkeeping habits and difficulties in estimating month-end inventory values. Overall, this study concludes that the PBBL method serves as an effective transitional accounting model that enhances financial literacy and profit awareness among MSEs. It can be adopted as a practical, relevant, and educational tool in community-based financial empowerment programs. 
PENGARUH AUDIT FIRM SIZE, COMPANY SIZE, COMPANY RISK, DAN PROFITABILITY TERHADAP AUDIT FEE Gwendella, Richelly; Nelson, Catheryn Iona
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.561

Abstract

Companies in the Basic Materials sector face increasing demand for audit transparency, making it essential to understand the determinants of audit fees. Strategic factors such as the characteristics of the audit firm and the company itself have been widely acknowledged as crucial elements influencing audit pricing. This study examined the effect of Audit Firm Size, Company Size, Company Risk, and Profitability on Audit Fee among Basic Materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, adopting a quantitative approach. Secondary data were obtained from audited annual reports available on the IDX and official company websites. Using purposive sampling, a total of 42 companies over three years generated 126 observations. Multiple linear regression analysis was conducted using SPSS version 31, supported by descriptive statistics, classical assumption tests, the coefficient of determination test, the F-test, and the t-test. The results indicate that Audit Firm Size and Company Size significantly affect Audit Fee, while Company Risk and Profitability do not show a significant influence. Hence, the study recommends that company management consider the structure and scale of both audit firms and companies when estimating audit costs. Future researchers are encouraged to incorporate additional variables such as firm complexity and audit tenure, which may further explain variations in audit fees.

Page 10 of 10 | Total Record : 98

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