Articles
<![CDATA[EXPLORING INDONESIA-PARAGUAY TRADE POTENTIALS: A REVEALED COMPARATIVE ADVANTAGE APPROACH ]]>
<![CDATA[Sabaruddin, Sulthon Sjahril]]>;
<![CDATA[Tambun, Sihar]]>
<![CDATA[ Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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<![CDATA[Artikel ini akan menganalisis potensi perdagangan bilateral antara Indonesia-Paraguay berdasarkan daya saing ekspor masing-masing. Tulisan ini dalam analisisnya menggunakan Comparative Advantage Index untuk tahun 2012 yang diperoleh dari World Integrated Trade Solution (WITS). Makalah ini mengungkapkan bahwa ada peluang besar bagi kedua negara untuk lebih memperkuat hubungan perdagangan bilateral. Berdasarkan analisis RCA Index, diungkapkan bahwa secara umum kedua negaratelah mengekspor komoditas mereka berdasarkan keunggulan komparatif masing-masing, namun bagaimanapun ekspor kedua Negara saat ini tidak mencerminkan potensi mereka, Paraguay (tidak untuk Indonesia) yang sepuluh komoditas unggulannya dengan keunggulan komparatif yang kuat tidak dapat menembus pasar kedua belah pihak. Studi ini menyarankan kedua Negara harus menghapus hambatan perdagangan mulai dengan menyediakan akses untuk 10 komoditas ekspor dengan keunggulan komparatif kuat untuk masuk di kedua negara. Langkah ini bias menjadi batuloncatan menuju penguatan hubungan perdagangan bilateral.
This paper attempts to analyze the Indonesia-Paraguay bilateral trade potentials based on their respective export competitiveness. The analysis uses the Revealed Comparative Advantage Index for year 2012 obtained from World Integrated Trade Solution (WITS). The paper reveals that there are huge opportunities for both countries to further strengthen bilateral trade relations. Based on the RCA Index analysis, the paper revealed that in general both countries have exported their commodities based on their respective comparative advantages, but however both countries current exports still do not reflect their potentials as most for Paraguay (none for Indonesia) of the top ten commodities with the strongest comparative advantage were unable to penetrate both sides market. This study suggests both countries should remove trade barriers starting by providing access for the top 10 export commodities with the strongest comparative advantage to penetrate in both countries. This step could be a stepping stone towards strengthening bilateral trade relations.]]>
<![CDATA[EXPLORING INDONESIA-PARAGUAY TRADE POTENTIALS: A REVEALED COMPARATIVE ADVANTAGE APPROACH ]]>
<![CDATA[Sabaruddin, Sulthon Sjahril]]>;
<![CDATA[Tambun, Sihar]]>
<![CDATA[ Jurnal Organisasi Dan Manajemen Vol 12 No 1 (2016) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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<![CDATA[Artikel ini akan menganalisis potensi perdagangan bilateral antara Indonesia-Paraguay berdasarkan daya saing ekspor masing-masing. Tulisan ini dalam analisisnya menggunakan Comparative Advantage Index untuk tahun 2012 yang diperoleh dari World Integrated Trade Solution (WITS). Makalah ini mengungkapkan bahwa ada peluang besar bagi kedua negara untuk lebih memperkuat hubungan perdagangan bilateral. Berdasarkan analisis RCA Index, diungkapkan bahwa secara umum kedua negaratelah mengekspor komoditas mereka berdasarkan keunggulan komparatif masing-masing, namun bagaimanapun ekspor kedua Negara saat ini tidak mencerminkan potensi mereka, Paraguay (tidak untuk Indonesia) yang sepuluh komoditas unggulannya dengan keunggulan komparatif yang kuat tidak dapat menembus pasar kedua belah pihak. Studi ini menyarankan kedua Negara harus menghapus hambatan perdagangan mulai dengan menyediakan akses untuk 10 komoditas ekspor dengan keunggulan komparatif kuat untuk masuk di kedua negara. Langkah ini bias menjadi batuloncatan menuju penguatan hubungan perdagangan bilateral. This paper attempts to analyze the Indonesia-Paraguay bilateral trade potentials based on their respective export competitiveness. The analysis uses the Revealed Comparative Advantage Index for year 2012 obtained from World Integrated Trade Solution (WITS). The paper reveals that there are huge opportunities for both countries to further strengthen bilateral trade relations. Based on the RCA Index analysis, the paper revealed that in general both countries have exported their commodities based on their respective comparative advantages, but however both countries current exports still do not reflect their potentials as most for Paraguay (none for Indonesia) of the top ten commodities with the strongest comparative advantage were unable to penetrate both sides market. This study suggests both countries should remove trade barriers starting by providing access for the top 10 export commodities with the strongest comparative advantage to penetrate in both countries. This step could be a stepping stone towards strengthening bilateral trade relations.]]>
<![CDATA[PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN JOB SATISFACTION TERHADAP TURNOVER INTENTION MELALUI KOMITMEN ORGANISASI SEBAGAI PEMODERASI ]]>
<![CDATA[Tambun, Sihar]]>;
<![CDATA[Laura S, Netty]]>;
<![CDATA[Lukiyana3, Lukiyana]]>;
<![CDATA[Prakashita, Virly]]>
<![CDATA[ MEDIA MANAJEMEN JASA Vol 8, No 2 (2019): MEDIA MANAJEMEN JASA ]]>
Publisher : <![CDATA[MEDIA MANAJEMEN JASA ]]>
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<![CDATA[ABSTRAK Tujuan penelitian ini adalah untuk menganalisis peran perceived organizational support dan job satisfaction terhadap turnover intention karyawan yang dimoderasi oleh komitmen organisasi. Penelitian ini menggunakan jenis penelitian kuantitatif dengan teknik pengambilan data primer melalui penyebaran kuesioner. Populasi dalam penelitian ini di PT. Lazada E-Logistics. Pengambilan sampel penelitian ini teknik sampling Random Sampling. Jumlah data sebesar 111 responden yang diambil melalui kuisioner dengan menggunakan metode analisis data Partial Least Square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa perceived organizational support berpengaruh secara tidak signifikan positif terhadap turnover intention, sedangkan job satisfaction berpengaruh signifikan negative terhadap turnover intention. Moderasi komitmen organisasi berpengaruh tidak signifikan positif pada perceived organizational support terhadap turnover intention. Moderasi komitmen organisasi berpengaruh tidak signifikan negatif dan dapat memperlemah job satisfaction terhadap turnover intention.Kata Kunci: Persepsi Dukungan Organisasi, Kepuasan Kerja, Intensi Perputaran, Komitmen Organisasi ABSTRACT The purpose of this research is to analyze the role of perceived organizational support and job satisfaction to turnover intention employee who moderated by commitment organization. The kind of research quantitative was used in the study technique of the receipt of the primary data through the distribution of the questionnaire. Population in this experiment in PT. Lazada E-Logistics. The sample collection this research sampling technique random sampling. The amount of data as much as 111 respondents is drawn in through the method of analysis of the questionnaire was by using the method of analysis data Partial Least Square (PLS). Based on the statistics, the research results show that perceived organizational support had a positive effect insignificant on the turnover intention, while job satisfaction significant negative impact on turnover intention. Moderation commitment organization insignificant of perceived organizational support on turnover intention. Moderation commitment organization influential insignificant and has only been weakened the influence on job satisfaction to turnover intention.Keywords: Perceived Organizational Support, Job Satisfaction, Turnover Intention, Commitment Organization]]>
<![CDATA[The Effect of Financial Literacy and Financial Education on Women's Healthy Financial Behavior through Investment Motivation ]]>
<![CDATA[Sihar Tambun]]>;
<![CDATA[Riris Rotua Sitorus]]>;
<![CDATA[Fitri Nurwanti]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v26i2.7387
<![CDATA[This study aims to prove the effect of financial literacy and financial education on women's healthy financial behavior through investment motivation. The sample in this study consisted of 285 respondents from among women. Testing the data quality in this study uses Partial Least Square (PLS) analysis, namely the Structural Equation Modeling (SEM) equation model with a variance-based approach or component-based structural equation modeling. Based on the study results, financial literacy has a significant effect on women's healthy financial behavior through investment motivation, and financial education has a significant impact on women's healthy financial behavior through investment motivation. This study recommends to women, that if they want to create healthy financial behavior, then the priority strategy applied is to have excellent and adequate financial education, then try to have the motivation to invest in themselves and have good financial literacy. It is believed that the improvement of women's healthy financial behavior can help overcome the low percentage of women's literacy index in IndonesiaJEL: A2, G4, I2]]>
<![CDATA[Pengaruh Transparansi Laporan Keuangan dan Integrasi Laporan Keuangan terhadap Kepatuhan Wajib Pajak yang Dimoderasi oleh Etika Profesi Akuntan ]]>
<![CDATA[Pita Rizki Handayani]]>;
<![CDATA[Sihar Tambun]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i2.4002
<![CDATA[Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative approach to research. Descriptive quantitative research methods with the presentation of numbers ranging from data collection, data interpretation and exposure to number results. The results showed that 1) financial statements transparency, financial statements integration, and ethics of the management accountant profession had a positive and significant effect on taxpayer compliance and 2) financial statements transparency and financial statements integration moderated by the ethics of the management accountant profession had a positive and significant effect on taxpayer compliance.]]>
<![CDATA[The Influence of Management Information System to Management Control System ]]>
<![CDATA[Sihar Tambun]]>;
<![CDATA[Vienda A. Kuntjoro]]>
<![CDATA[ International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG ]]>
Publisher : <![CDATA[UBL ]]>
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<![CDATA[Purpose – The purpose of this paper to recognize the most important indicators of managementinformation system that can influence the management control system.Design/methodology/approach – this study uses meta-analysis as the explanation approach as findingout the indicators of management information system that can influence the management control systemmay necessary be approved by empirical study for the next future research.Finding – The indicators of management information system supporting the quality of managementbefore the management control system can be fully implemented.Originality/value – The characteristic of each indicator of management information system brings theinformation that shows the result from that information so that by studying this information at eachdifferent kind of situation will affect not only management quality but also the different strategy ofmanagement to applied control system based on the knowledge management level.]]>
<![CDATA[The Effect of Financial Statement Integration and Accountability Characteristics on Taxpayer Compliance Moderated by Nationalism ]]>
<![CDATA[Sihar Tambun]]>;
<![CDATA[Pita Rizki Handayani]]>
<![CDATA[ International Journal on Social Science, Economics and Art Vol. 11 No. 4 (2022): February: Social Science, Economics and Art ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/ijosea.v11i4.69
<![CDATA[The purpose of the study to prove nationalism as a moderating variable among the influence on the integration of financial statements and characteristics can be accounted for to taxpayer compliance. This type of research uses quantitative research methods. Quantitative research is research with data analyzed in the form of numbers. Quantitative descriptive research methods with the use of numbers from data collection, interpretation of data and exposure of results. This research procedure is done by conducting a questionnaire. Questionnaires are distributed using google form. The results of the study found that 1) financial statements intregation, characteristics can be accounted, and nationalism attitudes have a positive and significant effect on taxpayer compliance and 2) moderation of national attitudes on the integration of financial statements has no positive effect on taxpayer compliance while the moderation of national attitudes on characteristics can be accounted for positively on taxpayer compliance.]]>
<![CDATA[Pengaruh Pendemic Covid-19 Dan Global financial crisis Terhadap Upaya Reformasi Perpajakan Yang Dimoderasi Oleh Kebijakan Insentif Fiskal ]]>
<![CDATA[Sihar Tambun]]>
<![CDATA[ JOURNAL OF BUSINESS STUDIES Vol 5, No 2 (2020): Journal of Business Studies ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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<![CDATA[Penelitian bertujuan untuk menguji pengaruh Pendemic Covid-19 dan global financial crisis terhadap reformasi perpajakan yang dimoderasi oleh Kebijakan Intensif Fiskal. Sampel penelitian ini menggunakan sampel 148 responden yang terdiri dari para praktisi pajak. Teknik pengambilan sampel menggunakan metode Random Sampling dengan menyebar kuisioner google form dan disebar ke sosial media dan whatsapp group. Pengolahan data dalam penelitian ini menggunakan software Lisrel yang digunakan untuk menguji hipotesis. Hasil penelitian membuktikan bahwa kondisi Pandemic Covid-19 dan global financial crisis berpegaruh signifikan terhadap reformasi perpajakan. Moderasi kebijakan insentif fiskal memperlemah pengaruh dari Pandemic Covid-19 terhadap reformasi perpajakan. Moderasi kebijakan insentif fiskal memperkuat pengaruh dari global financial crisis terhadap reformasi perpajakan.]]>
<![CDATA[The Effect of Satisfaction on Public Services, Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals ]]>
<![CDATA[Sihar Tambun]]>;
<![CDATA[Ani Haryati]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 6, No 1 (2022): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v6i1.410
<![CDATA[AbstractThe purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the three independent variables on tax awareness through tax morale. The research method used is quantitative with data collection techniques throughquestionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. AmountsampleThe results obtained are as many as 180 respondents as Taxpayer status. The sample was tested for validity and reliability testing as well as hypothesis testing through the SmartPLS software application. The results of hypothesis testing prove that there is a significant direct effect on trust in the Government and perceptions of corruption on tax awareness and a significant indirect effect on trust in the Government and perceptions of corruption on taxpayer compliance through tax awareness. However, there is no significant direct effect on public service satisfaction on tax awareness and no indirect effect on public service satisfaction on taxpayer compliance through tax awareness. From this research it can be concluded that when the government will increase tax morale, the first strategy that must be improved is trust in the Government, then the second is the perception of corruption. And to increase tax awareness through tax morale, what needs to be improved is firstly trust in the government and secondly perceptions of corruption.]]>
<![CDATA[Exploring Indonesia-Paraguay trade potentials:A revealed comparative advantage approach ]]>
<![CDATA[Sulthon Sjahril Sabaruddin]]>;
<![CDATA[Sihar Tambun]]>
<![CDATA[ Proceedings of AICS - Social Sciences Vol 1 (2013) ]]>
Publisher : <![CDATA[Proceedings of AICS - Social Sciences ]]>
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<![CDATA[This paper attempts to identify and analyze the Indonesia-Paraguay bilateral trade potentials based on their respective export competitiveness. The analysis uses the Revealed Comparative Advantage Index for year 2012 obtained from World Integrated Trade Solution (WITS). The paper reveals that there are huge opportunities for both countries to further strengthen bilateral trade relations.Based on the RCA Index analysis, the paper revealed that in general both countrieshave exported their commodities based on theirrespective comparative advantages, but however both countries current exports still do not reflect their potentials as most for Indonesia (none for Paraguay) of the top ten commodities with the strongest comparative advantagewereunable to penetrate both sides market. This study suggests both countries should remove trade barriers starting by providing access for the top 10 export commodities with the strongest comparative advantage to penetrate in both countries. This step could be a stepping stone towards strengthening bilateral trade relations.Keywords: Comparative Advantage, Export Competitiveness, Bilateral Trade Relation JEL classification numbers: F14, F15, F17]]>
