Indonesian Journal of Innovation Multidisipliner Research
Indonesian Journal of Innovation Multidisipliner Research adalah jurnal yang menerbitkan artikel penelitian yang mencangkup multidisiplin, yang meliputi : Humaniora dan ilmu sosial, ilmu politik kontemporer, ilmu pendidikan, ilmu agama dan filsafat, ilmu teknik, bisnis dan ekonomi, Koperasi, teknologi, ilmu kesehatan, ilmu kedokteran, pengembangan SDM, ilmu seni desain dan media. jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Pahlawan Tuanku Tambusai, yang diterbitkan dalam 4 kali dalam setahun yaitu Maret, Juni, September, dan Desember.
Articles
211 Documents
<![CDATA[The Mediating Role of Dividend Policy in the Influence of Profitability on Firm Value ]]>
<![CDATA[Haq, Hafidz Izzul]]>;
<![CDATA[Mahmudi, Bambang]]>;
<![CDATA[Rosyid, Abdul]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.334
<![CDATA[This study aims to empirically test the effect of profitability on firm value through dividend policy as an intervening variable in raw material sector companies listed on the Indonesia Stock Exchange for the period 2013-2023. The study was conducted because there was a business phenomenon in the research topic, inconsistency of empirical data calculation results with theoretical studies, and inconsistency of previous studies that caused a research gap. The research topic is Firm Value which reflects the present value of expected future income. The dividend policy variable is proxied using the Dividend Payout Ratio (DPR). Profitability is proxied by Return on Assets (ROA), and Firm Value using Price to Book Value (PBV). This research is a type of quantitative research with data collection techniques using documentation techniques derived from the company's financial statements. The research population is a raw material industry sector company with a research period of 11 years. The data analysis technique used in the study is Panel Data Regression and Sobel Test using the Eviews version 12 application with the processed data in the form of panel data. The study shows that profitability does not have a significant effect on firm value, but dividend policy has a negative and significant effect on firm value. The dividend policy variable has a positive and significant effect on firm value. Then, dividend policy is able to mediate the influence of profitability on company value.]]>
<![CDATA[The Effect of Profitability on Firm Value With Leverage as The Intervening Variable and Company Size as The Control Variable ]]>
<![CDATA[Alexandra, Nabila Alya]]>;
<![CDATA[Akhmadi, Akhmadi]]>;
<![CDATA[Yazid, Helmi]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.333
<![CDATA[This research was conducted to determine the influence of profitability to firm value. Specifically, to test whether leverage is able to mediate profitability on firm value and test whether firm size contributes to strengthen firm value. The writer conducted research on stock index of LQ45 company listed on the IDX which are listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022. Secondary data was obtained from www.idx.co.id. The results of the study show that profitability has a significant effect on firm value, leverage is able to mediate the relationship between profitability and firm value. In addition, the firm value becomes strong with firm size as control variable. The implications of this research are that the enhancement of profitability give trust to the investor so firm value will increase and leverage can strengthen the influence of profitability on firm value positively.]]>
<![CDATA[The Impact Of E-Invoice Implementation on Taxpayer Compliance ]]>
<![CDATA[Panjaitan, Muhammad Adriansyah]]>;
<![CDATA[Rialdy, Novien]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v2i3.337
<![CDATA[This study aims to determine the effect of the implementation of e-invoices on taxpayer compliance at the Medan City Tax Office. Because taxes are a source of state revenue to finance all expenses including development expenses, this greatly requires community participation in the form of awareness and concern for paying taxes. As is known, Indonesia adopts a self-assessment system. E-invoices are expected to be able to increase taxpayer compliance in paying their obligations. The method used in this study is a descriptive quantitative approach in the form of respondent answers in a questionnaire through a Likert scale. The population collection technique uses a simple random sampling technique with 2,320 taxpayers using E-invoices while the sample consists of 97 taxpayers, this is done using the Slovin formula. The data used comes from primary and secondary data. And the preparation of this thesis uses documentation and questionnaire data collection techniques. The hypothesis was tested using data normality test, simple linear regression analysis, partial t-test and R-Square using SPSS version 17. To determine the effect of e-invoice implementation on taxpayer compliance, simultaneously it has a significant effect on taxpayer compliance and statistical hypothesis testing was carried out with a calculated t value of 4.237> t table 1.661 with a significant value of 0.000 <0.05 which means that the better the implementation of the e-invoice application, the taxpayer compliance will also increase, thus Ha is accepted, it can be concluded that the implementation of e-invoice has a significant effect on taxpayer compliance.]]>
<![CDATA[The Effect Of Tax Planning And Net Profit Margin On Company Value In Plantation Companies Listed On The Idx In 2020 - 2024 ]]>
<![CDATA[Rangkuti, Anggita Sari]]>;
<![CDATA[Rialdy, Novien]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v2i3.338
<![CDATA[This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2020 - 2024. This study is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 11 plantation companies listed on the IDX in 2020 - 2024 with a total of 55 observation data for 5 years of observation. The data collection technique used was documentation. The data analysis technique used in this study was multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning study showed a statistical test value of t count of 1.633 smaller than t table of 2.006 while the sig value of tax planning was 0.112 greater than 0.05, this indicates that tax planning has no effect on company value. Net profit margin shows a statistical test value of t count of 2.465 greater than the t table of 2.006 while the sig value of net profit margin of 0.019 is smaller than 0.050, this shows that net profit margin affects the value of the company. The results of the study of tax planning and net profit margin together show a statistical value of F count of 5.879 greater than the F table value of 3.280 while the sig value of 0.006 is smaller than 0.05, this shows a significant influence between tax planning and net profit margin on the value of the company simultaneously.]]>
<![CDATA[The Influence of Asset Growth And Sales Growth On Profitability In Food And Beverage Companies Listed On The Indonesia Stock Exchange ]]>
<![CDATA[Rangkuti , Anggita Sari]]>;
<![CDATA[Rialdy, Novien]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.339
<![CDATA[Problems In this study is the survival of the company is influenced by many things including the profitability of the company itself. Profitability is one of the factors to assess the good or bad performance of the company. The purpose of this study is to determine the effect of asset growth and sales growth on the profitability of food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative research method with an associative approach. The sampling method uses the purposive sampling method. The data collection technique used is documentation by means of direct observation and accessing the official website of the Indonesia Stock Exchange. The data analysis technique used is the multiple linear analysis method using SPSS software through the stages of descriptive statistical tests, classical assumption tests and hypothesis tests. The results of this study partially show that asset growth does not affect profitability, this is because it has a negative sign with a t count of -0.943 <t table 1.692, and sales growth does not affect profitability because it has a negative sign t count of -0.588 <t table 1.692 and simultaneously shows that asset growth and sales growth do not affect profitability, this can be seen from f count 1.086 <f table 3.29 in food and beverage companies listed on the Indonesia Stock Exchange so it can be concluded that if asset growth and sales growth increase or decrease, it will not affect profitability in food and beverage companies listed on the Indonesia Stock Exchange]]>
<![CDATA[Analysis of Calculation, Deduction and Reporting of Income Tax PPh 21 on Salary of Non-Permanent Employees ]]>
<![CDATA[Panjaitan, Muhammad Adriansyah]]>;
<![CDATA[Rialdy, Novien]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.340
<![CDATA[Tujuan penelitian pada umumnya bertujuan Untuk mengetahui penghitungan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pemotongan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pelaporan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Teknik data pada penelitian ini dilakukan dengan deskriptif yaitu dengan mempelajari, mengklasifikasikan, dan mengalisis data sekunder berupa catatan – catatan, laporan keuangan, maupun informasi lainnya yang terkait dengan lingkup penelitian ini. Data penelitian mengenai PPh 21. Dari hasil analisis pada PT. Telesindo Shoop terjadi perselisihan data perhitungan tidak sesuai tarif PTKP pada pajak penghasilan wajib pajak orang pribadi sementara menurut PPh pasal 21. PPh pasal 21 merupakan pajak yang dipotong atas penghasilan yang diterima oleh karyawan tidak tetap. Pemotongan PPh Pasal 21 tidak sesuai dengan undang-undang perpajakan Nomor 36 Tahun 2008. Dalam pelaporan PPh Pasal 21 ke kantor pajak perusahan selalu terlambat dari tanggal menurut UU No. 36 Tahun 2008 dimana Penyetoran pajak penghasilan pasal 21 wajib pajak orang pribadi dilaksanakan sebelum tanggal 10 masa pajak berikutnya dengan membayar pajak terutang atas gaji/ penghasilan yang diperoleh dari perusahaan.]]>
<![CDATA[The Role of Financing Risk in Moderating the Relationship between Bank Size and Health in Islamic Commercial Banks for the Period 2021-2023 ]]>
<![CDATA[Soraya, Rena]]>;
<![CDATA[Akhmadi, Akhmadi]]>;
<![CDATA[Purwanda, Eka]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.290
<![CDATA[This study was conducted to explore and examine the nature of the ability of Islamic Commercial Banks to stabilize the level of bank health as proxied by the Capital Adequacy Ratio (CAR) by considering the value of bank size, which in this case is studied in more depth by using financing risk as a moderating variable and operations efficiency as a control variable in Islamic Commercial Banks for the period 2021-2023. This study uses secondary data from quarterly financial reports published by each Islamic Commercial Bank with a sample size of 10 Islamic Commercial Banks. A sampling technique using purposive sampling was used. The data analysis used is panel data regression using the Random Effect Model (REM). The data analysis technique used is the Moderated Regression Analysis (MRA) panel data test. The results of this study indicate that Size has a significant negative effect partially on Bank Health (CAR). Financing Risk moderates the impact of Size on CAR. The interaction of financing risk (NPF) with Size moderates the effect of Size on bank health (CAR). The results show this study's role of financing risk as a quasi-moderation.]]>
<![CDATA[Framing Berita tentang Penggunaan AI dalam Operasional Jaringan Indosat Ooredoo Hutchison: Studi Kasus Media Online ]]>
<![CDATA[Sasongko, Prio]]>;
<![CDATA[Maella, Nurannafi Farni Syam]]>;
<![CDATA[Harliantara, Harliantara]]>;
<![CDATA[Abror, Dhimam]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.325
<![CDATA[Perkembangan kecerdasan buatan (AI) telah membuka peluang baru dalam berbagai aspek operasional dan komunikasi perusahaan, termasuk di industri telekomunikasi. Indosat Ooredoo Hutchison (IOH) sebagai salah satu pemain utama di sektor ini memanfaatkan AI untuk meningkatkan efektivitas komunikasi korporat dan operasional jaringannya. Penelitian ini menganalisis bagaimana AI digunakan dalam framing berita mengenai IOH di media online. Metode yang digunakan dalam penelitian ini meliputi analisis framing terhadap pemberitaan media online serta analisis sentimen publik mengenai penggunaan AI oleh IOH. Data dikumpulkan dari berbagai sumber media digital dan dianalisis menggunakan teknik kualitatif. Hasil penelitian menunjukkan bahwa media online cenderung membingkai AI sebagai inovasi positif yang meningkatkan efisiensi dan transparansi komunikasi perusahaan. Selain itu, analisis sentimen publik mengungkap bahwa mayoritas opini masyarakat terhadap implementasi AI oleh IOH bersifat positif, terutama dalam meningkatkan layanan pelanggan dan personalisasi konten digital. Implementasi AI juga terbukti meningkatkan Share of Voice (SoV) perusahaan di ranah digital melalui strategi komunikasi yang lebih relevan dan menarik bagi audiens. Dengan demikian, AI memberikan manfaat yang signifikan dalam optimasi strategi komunikasi dan distribusi informasi perusahaan. Dengan pemanfaatan AI yang strategis, IOH dapat memperkuat citra merek, meningkatkan keterlibatan digital, serta mempertahankan daya saingnya di industri telekomunikasi yang semakin kompetitif. Oleh karena itu, perusahaan perlu terus mengembangkan inovasi AI agar tetap relevan dengan kebutuhan pasar dan ekspektasi pelanggan.]]>
<![CDATA[The Effect of Information Technology and Performance Appraisal on Employee Performance with Motivation as an Intervening Variable ]]>
<![CDATA[Sianturi, William Korintius]]>;
<![CDATA[Prahiawan, Wawan]]>;
<![CDATA[Imron, Ali]]>;
<![CDATA[Maria, Vera]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.345
<![CDATA[This study examines the effects of Information Technology and Performance Appraisal on Employee Performance, with Motivation as an intervening variable, using a descriptive quantitative method and saturation sampling involving 80 respondents. Data was gathered via a questionnaire with an interval scale and analyzed using SmartPLS software. The results indicate that Information Technology positively and significantly impacts Employee Performance and Motivation, Performance Appraisal positively and significantly influences Employee Performance and Motivation, and Motivation positively and significantly affects Employee Performance. Additionally, Motivation mediates the relationship between Information Technology and Employee Performance, as well as between Performance Appraisal and Employee Performance.]]>
<![CDATA[The Effect of Training and Non-Physical Work Environment on Employee Performance with Job Satisfaction as an Intervening Variable ]]>
<![CDATA[Sadewo, Muhammad Bagus]]>;
<![CDATA[Prahiawan, Wawan]]>;
<![CDATA[Suryani, Emma]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v3i1.346
<![CDATA[This study aims to determine the extent of influence of Training and Non-Physical Work Environment on Employee Performance and the role of Job Satisfaction as a mediating variable at Cileungsi Regional General Hospital, Bogor Regency. The research method used is a quantitative method with the population used being all nurses at Cileungsi Regional General Hospital totaling 215 people, with a sample size of 100 people. Sampling using the saturated sample method. Data collection techniques used are observation, interviews and questionnaires. The data obtained in this study were through respondents, sources, and literature studies. The data analysis method used is PLS (Smart Partial Least Square). The results of this study indicate that: Training has a negative and insignificant effect on Employee Performance. Non-Physical Work Environment has a positive and significant effect on Employee Performance. Training has a positive and significant effect on Job Satisfaction. Non-Physical Work Environment has a positive and significant effect on Job Satisfaction. (5) Job Satisfaction has a positive and significant effect on Employee Performance. Job Satisfaction is able to mediate the relationship between Training and Employee Performance. Job Satisfaction is able to mediate the relationship between Non-Physical Work Environment and Employee Performance.]]>
