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Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30 Debi Eka Putri; Darwin Lie; Ady Inrawan; Sisca Sisca
Jurnal Ilmu Manajemen Vol 9 No 4 (2021)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.854 KB) | DOI: 10.26740/jim.v9n4.p1572-1581

Abstract

This study aimed to determine the effect of liquidity, leverage, and capital intensity on tax aggressiveness. The population in this study are all companies listed in the IDX during the research period: 2017-2020 and not in the banking sector. The sampling technique used is purposive sampling. The sample obtained is as many as 13 companies, with the number of observations being 52. The findings are that there is no significant effect between liquidity, leverage, and capital intensity on tax aggressiveness. At a high level of liquidity, the company can pay off its short-term obligations, including in terms of taxation. The leverage of small or large companies does not affect management to do tax avoidance. Companies with high fixed assets bear an increased tax burden as well. Some companies have set assets whose economic benefits have expired but are not derecognized and for movable assets.
ANALYSIS OF THE EFFECTS OF WORK DISCIPLINE AND INDIVIDUAL CHARACTERISTICS ON EMPLOYEE PERFORMANCE Nana Triapnita Nainggolan; Darwin Lie; Lora Ekana Nainggolan
JURISMA : Jurnal Riset Bisnis & Manajemen Vol 11 No 1: April 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v11i1.4448

Abstract

In order to improve the performance of government agencies towards professionalism and support the creation of good public services, human resources who have work discipline and good individual character are needed. The purpose of this study was to determine the contribution given by work discipline and individual characteristics to employee performance. This research method uses a quantitative approach using qualitative and quantitative descriptive analysis. The data collection used a questionnaire and the sampling technique used a saturated sample with a total sample of 42 employees. From the research results, it can be concluded that: work discipline and individual characteristics, and employee performance are good. There is a positive influence between work discipline and individual characteristics on employee performance. Work discipline and individual characteristics have a strong relationship with employee performance. Hypothesis test results show that there is a positive and significant influence between work discipline and individual characteristics on employee performance.
IMPACT OF ADOPTION OF FINANCIAL STANDARDS AND INNOVATIONS ON SME BUSINESS PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS A MEDIATION Ady Inrawan; Hery Pandapotan Silitonga; Fitria Halim; Acai Sudirman; Darwin Lie
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 11 No 1: Desember 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v11i1.5757

Abstract

This study aims to determine the role of competitive advantage in mediating the relationship between the adoption of financial reporting standards and innovation on the business performance of SMEs in Pematangsiantar City. This study uses a research design with a quantitative approach to causality. Data collection techniques using observation, interviews, questionnaires and documentation. The sampling method used in this study is the convenience sampling method. The data analysis method used is Partial Least Square (PLS).The data analysis test tool uses the statistical software Smartpls 3.0. The results showed that innovation and competitive advantage had a significant effect on business performance, the adoption of financial reporting standards on business performance obtained an insignificant impact. Whereasthe effect of the adoption of financial reporting standards on competitive advantage obtained significant results. Furthermore, the effect of innovation on competitive advantage obtained insignificant results. Then competitive advantage can mediate the relationship between the adoption of financial reporting standards on business performance. Furthermore, the competitive advantage variable is not able to mediate the relationship between innovation and business performance.
Kepemimpinan, Budaya Organisasi Sekolah, Kompetensi dan Komitmen Guru Serta Implikasinya Terhadap Kinerja Guru Darwin Lie
Kontigensi : Jurnal Ilmiah Manajemen Vol 4 No 1 (2016): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.345 KB) | DOI: 10.56457/jimk.v4i1.25

Abstract

The purpose of this study was to analyze the influence of the principal leadership, the school organizational culture, the competence of teachers on the motivation and the commitment of teachers and its implication to the performance of teachers ( study on SMA teachers in five regency – city in the Province Of North Sumatra). This Research is done by using descriptive and verificative method. As for sampling technique used Cluster random Sampling, and by using the formula of determination sample developing by Isaac and Michael, with the population as much 4.486 people and obtained sample as much 255 responden. As for Analyzer used Path Analysis. Result of inferential research as follows :There are significant influence from all Independent variable to The Motivation of Teachers. There are significant influence from all independent variable to The Commitment of Teachers.There are significant influence from variable of the Motivation of Teacher and the Commitment of Teacher to The Performance of Teachers.Result of research conclude that to increase the Performance of teachers, need to increase the Principal’s Supervision on Academic to teacher, need to apply The Regulation of discipline consistently, need to increase the motivation of teachers as a group, need to increase the commitment of teachers to improve the quality of students, and also need to increase the exploitation of learning strategy of teachers.
MSME COMPETITIVE ADVANTAGES REVIEWED FROM ENTREPRENEURSHIP INSIGHT AND MARKET ORIENTATION ASPECTS WITH INNOVATION AS A MEDIUM Julyanthry Julyanthry; Debi Eka Putri; Darwin Lie; Acai Sudirman
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.306

Abstract

Innovation and creativity in this digital era are needed in developing the business you want to do so that you don't get stuck in daily operational activities and pursue performance targets. Therefore, it takes a solid entrepreneurial spirit from within business actors to create innovation and creativity. In addition, the role of market orientation also plays a major role in providing broad market access so that the product innovations developed can reach end users. Thus, it is hoped that every business undertaken by business actors can survive and increase their competitive advantage. The urgency of this research is to examine the effect of entrepreneurship insight and market orientation on innovation and competitive advantage. On the other hand, This study also tries to confirm the mediating effect of innovation on the impact of entrepreneurship insight and market orientation on competitive advantage. This study uses a causal quantitative research design. The number of samples used in this study were 170 MSME business actors. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses statistical software Smartpls 3.0. This study concludes that the effect of entrepreneurship insight and market orientation on innovation is positive and significant. Likewise, the influence of entrepreneurship insight and innovation on competitive advantage obtained positive and significant results. On the other hand, the effect of market orientation on competitive advantage obtained positive but not significant results. This study also confirms that innovation can mediate the relationship between entrepreneurial insight and market orientation to competitive advantage.
ANALYSIS OF INNOVATION STRATEGIES TO INCREASE THE COMPETITIVE ADVANTAGES OF ULOS PRODUCTS IN PEMATANGSIANTAR CITY Fitria Halim; Sherly Sherly; Ernest Grace; Darwin Lie; Acai Sudirman
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.308

Abstract

One of the production sectors that has become the flagship product of Pematangsiantar City is ulos cloth. Ulos cloth is a typical woven fabric of the Batak community developed for generations in North Sumatra, one of which is the city of Pematangsiantar. This study aims to explore various information related to the number of ulos craftsmen in Pematangsiantar city to facilitate the government in grouping these ulos craftsmen and as a first step to formulate an innovation strategy for the development of creative ulos fabric production to be able to develop superior products armed with knowledge. knowledge, creativity, innovation and being able to create jobs for the community. This type of research is qualitative with a one-shot model, namely an approach model by conducting one-time data collection on an object of research. The research subjects taken in this study were ulos craftsmen spread across eight sub-districts of Pematangsiantar City. The analysis was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews and questionnaires, field notes and documentation.The results of the study concluded that the innovation strategy applied by the ulos fabric craftsmen was not optimal, this was due to the limited capacity and opportunity to innovate, the ulos craftsmen experienced problems in making product innovations related to technological limitations caused by limited investment capital to buy new machines or equipment. to improve production processes and limited human resources who can operate new machines or make innovations that take advantage of technological developments.
Pengaruh kerjasama tim terhadap kepuasan kerja yang berdampak pada kinerja Pegawai UPT SDA Bah Bolon Dinas Sumber Daya Air Cipta Karya dan Tata Ruang Provinsi Sumatera Utara Nana Triapnita Nainggolan; Darwin Lie; Lora Ekana Nainggolan
Al Tijarah Vol 6, No 3 (2020): Special Issue Seminar Nasional Manajemen & MADIC 6, 2020
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i3.5702

Abstract

UPT SDA Bah Bolon, Dinas Sumber Daya Air, Cipta Karya Dan Tata Ruang Provinsi Sumatera Utara realizes the community's need for the availability of irrigation services through enhancement, development, maintenance, preservation of irrigation networks, and optimization of the functions of irrigation building facilities. It is expected that employees will be able to work optimally in line with the increase in population and economic growth. This study aimed to know how far the influence of teamwork towards work satisfaction and their effect on employee work performance. There were 96 government employees involved in this study and it was conducted in UPT Bah Bolon. The study showed that teamwork affects the job satisfaction of employees. Another result in the study showed that teamwork did affect the employee performance, and job satisfaction of employees affect the employee work performance.
Teacher Performance as Measured by Competence and Discipline at the State Junior High School 2 Siantar Edy Dharma; Sherly Sherly; Humiras Betty Marlina Sihombing; Darwin Lie
Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 2 (2020)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v8i2.1461

Abstract

The objective of this study was to determine the effect of the competence and discipline on teacher performance at the State Junior High School 2 Siantar, both simultaneously and partially. This study was conducted by using literature review and field research. The population used by the authors in this study were 39 teachers of the State Junior High School 2 Siantar. The type of data used was qualitative and quantitative data. This study used primary and secondary data sources. The data collection was carried out by questionnaires, interviews, and documentation. The analysis technique used was a quantitative descriptive analysis. The results of this study can be summarized as follows (1) there was a positive effect of competence and discipline on teacher performance; (2) there was a high correlation between competence and discipline on teacher performance; (3) the results of the study was competence and discipline has a positive and significant effect on teacher performance, both simultaneously and partially. 
Reflection on Teacher Organizational Citizenship Behavior: Antecedents of Perceived Organizational Support, Organizational Commitment and Job Satisfaction Darwin Lie; Titien Agustina; Desi Susanti; Agustin Basriani; Acai Sudirman
Journal of Education Reseach and Evaluation Vol 6 No 1 (2022): February
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.298 KB) | DOI: 10.23887/jere.v6i1.38701

Abstract

Organizational citizenship behavior has recently received much attention among researchers, given its practical importance and implications for organizations. The importance of organizational citizenship behavior in teachers is because to achieve the school's vision and mission, organizational citizenship behavior is needed to make it happen. The primary purpose of this study was to analyze the contribution of perceived organizational support, organizational commitment and job satisfaction to organizational citizenship behavior. This research used a quantitative approach-oriented research design. For the acquisition of research data using documentation instruments and online questionnaire distribution. The sample used in the study were 110 respondents. The basis for determining the sample is oriented to the non-probability sampling approach by using the purposive sampling formula. This study concludes that perceived organizational support and job satisfaction have a significant effect on organizational citizenship behavior. Furthermore, the results of this study also confirm that organizational commitment has no significant effect on organizational citizenship behavior. In addition, perceived organizational support is the strongest predictor of influence on organizational citizenship behavior based on the results of the regression test and the most significant based on the results of the partial test.
PENGARUH PELATIHAN TERHADAP KINERJA KARYAWAN PADA PT. PERMATA NIAGA CABANG PEMATANGSIANTAR Vincent Intan; Darwin Lie; Marisi Butarbutar; Efendi efendi
SULTANIST: Jurnal Manajemen dan Keuangan Vol 3, No 1 (2015): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.005 KB) | DOI: 10.37403/sultanist.v3i1.42

Abstract

Tujuan penelitian ini adalah untuk mengetahui: 1) Gambaran pelatihan dan kinerja karyawan pada PT Permata Niaga Cabang Pematangsiantar. 2) Pengaruh pelatihan terhadap kinerja karyawan pada PT Permata Niaga Cabang Pematangsiantar.Penelitian ini menggunakan metode deskriptif kualitatif dan deskriptif kuantitatif. Populasi pada penelitian ini ialah karyawan PT Permata Niaga Cabang Pematangsiantar yang berjumlah 32 orang. Variabel bebas pada penelitian ini ialah pelatihan, dan kinerja karyawan sebagai variabel terikatnya. Pengumpulan data dilakukan dengan observasi, kuesioner, wawancara dan dokumentasi. Teknik analisis yang digunakan ialah regresi linier sederhana, koefisien korelasi dan determinasi, dan pengujian hipotesis.Hasil penelitian dapat disimpulkan sebagai berikut: 1) Pelatihan sudah baik dan kinerja karyawan PT. Permata Niaga Cabang Pematangsiantar sudah tinggi. 2) Hasil pengujian regresi adalah Ŷ = 21,448 + 0,692X, berarti ada pengaruh positif pelatihan terhadap kinerja karyawan. 3) Tinggi rendahnya kinerja karyawan dapat dijelaskan oleh pelatihan sebesar 69,7 persen. 4) Hipotesis Ho ditolak dan Ha diterima, artinya pelatihan berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Permata Niaga Cabang Pematangsiantar.Adapun saran dari penelitian ini bahwa untuk meningkatkan pelatihan, diperlukan pemberian pelatihan kepada karyawan senior dalam hal menjadi seorang pelatih untuk karyawan baru dan pemberian motivasi kepada para peserta pelatihan. Untuk meningkatkan kinerja karyawan sebaiknya perusahaan memberikan sanksi yang tegas kepada karyawan yang terlambat, mengadakan rapat setiap minggu serta kegiatan olahraga untuk meningkatkan kerjasama antara pimpinan dan karyawan, dan memotivasi semua karyawan dalam hal penyelesaian pekerjaan.
Co-Authors Acai Sudirman Ade Devi Putriani Ade Fitriana Harahap Ade Nova Lina Sinaga Adi Inrawan Ady Inrawan Ady Inrawan Ady Inrawan Ady Inrawan Ady Inrawan Ady Inrawan Afrisa Thomas Agnes Aryanti Agustin Basriani Agustina Agustina Ahmad Kurniawan Alfiza Rahmadani Alisha Widiyanti Amelia Carlos Sumbayak Amurisi Zega Andika Ardiansyah Andre Yas F. Silalahi Andro Alex Chandra Andy Wijaya Anggun Lestari Ardila Winarti Astuti Astuti Astuti Astuti Astuti Astuti Aufiar Riesvi Ayu Lestari Ayu Suandani Ayub Budiargo Bagus Habi Wahyu Basriani, Agustin Berliana Fitry Sanny Panggabean Bonar Sahala Situmeang Butarbutar, Marisi Candra, Vivi Christine Dewi Nainggolan Christine Loist Cindy Eveline Sitanggang Cindya Tria Tanzil Cleopatra Cleopatra Cynthia Dewi Debi Eka Putri Debi Eka Putri Debi Eka Putri Debora Nainggolan Dede Syahputro Defi Mariani Hutabarat Della Novalin Br Silitonga Denny Indayang Desi Ratnasari Silalahi Desi Susanti Desi Susanti Desika Desika Dessy Anggraeini Devi Desyinta Devi Devi Dewi Cahyanti Dewi Pratiwi Dharma, Edy Diah Pratiwi Dian Kartika Sari Gultom Dian Pratiwi Diana Syapitri Damanik Dinar Sahara Arrada Dini Damanik Dini Mentari Dita Mahriza Dorsen Silalahi Dwita Suhari Yati Tarigan Edy Dharma Edy Salim Edy Teguh Prasetio Efendi efendi Efendi efendi Efendi Efendi Efendi, Efendi Elis Melina Peranginangin Eliza Arshandy Elly Susanti Elly Susanti Erbin Chandra Erbin Chandra Erbin Chandra Erina Kiki Ernest Grace Ernest Grace Erni Juwiling Ernyta Silalahi Ester Rumata Chatrina Tobing Eva Agustina Eva Sari Ginting Evelina Simatupang Farida Nainggolan Farida Natalia Sitanggang Febrina Chandra Febrita Napitupulu Febriyanti Simatupang Ferry Ramadani Sitanggang Fikky Chandra Silaban Fitri Yani Nasution Fitria Fadillah Ulfa Fitria Halim Fitria Halim Fitria Halim Fitriani Rizki Friska Purnamasari Sihombing Ganda Manurung Gita Theresia Ambarita Grace Endang Pakpahan Hendrick Sasimtan Putra Hendrik Pantas Henny Agustina Damanik Hermawan Ahmad Susilo Herry Christman Hodri Butar-Butar Hotriana Siallagan Humiras Betty Marlina Sihombing Humiras Betty Marlina Sihombing Ignatius Julius Winata Sarumaha Indri Dunanti Ing Laivan Munandar Inrawan, Ady Intan Permatasari Ista Marsara Sijabat Jhon Hendry Siregar Jhonny jhonny John Lidia John Lidia Joster Togatorop Juan Anastasia Putri Jubi Jubi Jubi Jubi Jubi Jubi Jubi Jubi Juli Enggana Juliana juliana Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry Jumady Jumady Justika Salim Karin Putri Azura Pulungan Kartini harahap Kartini Harahap Kemas Ardian Putra Kevin Indajang Kiki Fatmala Kiki Mailan Riski Kumala Sari Laila Putriani Saragih Lamtiur Simanjuntak Lasma Rohani Rosalia Samosir Latifahannum hannum Lelina Sinaga Lenny Dermawan Sembiring Letty Meldawita Turnip Liana Liana Lifany lifany Lili Sriandani Linda Syahputra liper siregar Liper siregar Lisda Silaban Lisdayanti Lisdayanti Loist Abdi Putra Lora Ekana Nainggolan Lusy Desiana M. Rafi Mahaitin H Sinaga Mangisi Bella Rebekka Silitonga Marisi Butarbutar Marisi Butarbutar Marthin Hutler Ambarita Mawar Sari Meitariwira Puspita Mella Mulia Lestari Meriyana Siahaan Merry Christina Nainggolan Michael Fernando Sihombing Mita Arsita Muhammad Arif Saragih Muhammad Tony Siregar Musa Fernando Silaen Nainggolan, LoraEkana Nainggolan, Nana Triapnita Nana T. Nainggolan Nana Triapnita Nainggolan Nana Triapnita Nainggolan Nana Triapnita Nainggolan Natalia Natalia Nelly Ervina Nelly Ervina Nelly Vika Ni Made Ayu Gemuh Rasa Astiti Ni Putu Maha Lina Nilam Pusvita Sari Nina Arsilah Nina Wardani Nitalia Nitalia Nofiza Yulanda Noni Listyawati Nopita Sari Nora Christina Simangunsong Nur Insaini Nurhasanah Nurhasanah Nurlia Ramadhani Nurtika Sari Nurul Safika Agus Onita Sari Sinaga Paman Tarigan parman Tarigan Parman Tarigan Paula Sabatini Peris Sepaka Surbakti Pinky Chairani Popo Susanti Pradita Pradita Prasetya Mulya Raesha Suhaebra Rahmayani Rahmayani Ramadhan Ismu Ramadhan Ramadhan Rame Uli Orisa Sidabutar Randy Wijaya Ratna Sari Remalia Samosir Ressy Julianti Sibuea Reza Dhea Ardi Rico Rico Risky Ananda Rizka Amelia Lubis Robert Tua Siregar Robert Tua Siregar Rotua Sidauruk Rudy Rudy Ruth Tridianty Sianipar Samaria Damayanti Manurung Sarah Fransisca Marbun Selly Selly Selvia Yenni Intan Sepbeariska Manurung Sepri Malik Saragih Septia Wulandari Shelly Purnama Sherly Sherly sherly sherly Sherly Sherly Siallagan, Dolly Miduk Sianipar, Martin Yehezkiel Silitonga, Hery Pandapotan Silvia Silvia Simatupang, Sudung Simatupang, Sudung Sisca Sisca Sisca Sisca Sisca Wijaya Siti Arbaini Lubis Siti Fadhila Siti Harini Sofi Chrisdayanti Purba Sofiyan Sofiyan Sofiyan Sofiyan Sonya Putri Shinta Purba Sri Harini Sri Harini Stefi Inggrid Thressa Suci Ayu Andira Suci Indah Rukmana Sudung Simatupang Suhartini suhartini Supitriyani Supitriyani Supitriyani Supitriyani Supitriyani Supitriyani Surayani Lestari Susanti Susanti Syafira Zulkarnaen Titien Agustina Tria Nurcahyani Trywan Nadeak Tuti Hardiyanti Vebriana Tampubolon Vincent Intan Vivi Candra Vivi Pratiwi Wakhyuni, Emi Wenty Panjaitan Weri Novita Widya Mustika Winny Listyarini Yansen Siahaan Yohana Lasmaria Panggabean Yohana Tania P.S Yulianda Ranuwisastri Zai Prayogie