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Identifying Indonesia-Uruguay Bilateral Trade Opportunities:A Revealed Comparative Advantage Approach Sabaruddin, A Sulthon Sjahril; Sitorus, Riris Rotua
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

This paper attempts to identify and analyze the Indonesia-Uruguay bilateral trade opportunities 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 still opportunities for both countries to further strengthen bilateral trade relations.Based on the RCA Index analysis, the paper finds that in general both countrieshave exported their commodities based on their comparative advantage, but however both countries current exports still do not reflect their potentials as most of the top ten commodities with the strongest comparative advantage are still not yet able to penetrate the both sides market. This study suggests both countries should remove trade barriers starting by providing access for the top 10 commodities with the strongest comparative advantage to penetrate in both countries. This step could be a stepping stone towards further intensifying bilateral trade relations.
PENGARUH KOMITMEN ORGANISASI DAN CYBERLOAFING TERHADAP KINERJA KARYAWAN YANG DIMODERASI OLEH PROSEDUR KERJA (SOP) Sitorus, Riris Rotua; Nugrahaningsih, Hartanti; Yani, Ari Soeti; Gunawan, Gianita Utami
MEDIA MANAJEMEN JASA Vol 8, No 2 (2019): MEDIA MANAJEMEN JASA
Publisher : MEDIA MANAJEMEN JASA

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi (X1) dan cyberloafing (X2) terhadap kinerja karyawan (Y) yang dimoderasi oleh prosedur kerja (SOP) (Z). Populasi dalam penelitian ini adalah karyawan di Kawasan Industri Pelabuhan Muara Baru pengambilang sample menggunakan random sampling. Jumlah data sebesar 106 responden yang diambil melalui kuisioner dengan menggunakan metode analisis data partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukan bahwa komitmen  organisasi berpengaruh signifikan positif terhadap kinerja karyawan, sedangkan cyberloafing tidak berpengaruh signifikan positif terhadap kinerja karyawan  Moderasi prosedur kerja berpengaruh tidak signifikan negatif dan dapat memperlemah komitmen organisasi terhadap kinerja karyawan. Moderasi prosedur kerja tidak dapat memperkuat cyberloafing terhadap kinerja karyawan karena adanya pengaruh tidak signifikan positif.Kata kunci : Komitmen Organisasi, Cyberloafing, Prosedur Kerja dan Kinerja Karyawan. ABSTRACT            This study aims to analyze organizational commitment (X1) and cyberloafing (X2) on employee performance (Y) which is moderated by work procedures (SOP) (Z). The population in this study were employees in the Muara Baru Port Industrial Zone, taking samples using random sampling. The amount of data is 106 respondents taken through questionnaires using partial least square (PLS) data analysis method. Based on statistical tests, the results of the study show that organizational commitment to employee performance, while cyberloafing has no significant effect on employee performance. Moderation Work procedures that are significantly insignificant and effective weaken business commitment to employee performance. Moderation of work procedures supports not significant on cyberloafing on employee performance.Keywords: Organizational Commitment, Cyberloafing, Work Procedures and Employee Performance.
IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA Sitorus, Riris Rotua
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.267 KB) | DOI: 10.33062/ajb.v3i2.233

Abstract

This study provides empirical evidence on the effect of modernization of tax administration and  awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of  tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers 
DEVELOPING THE SPECIAL NEEDS CHILDREN ABILITY (ABK) TO MOTIVATE AND TO OBTAIN THEIR SELF-DEPENDENCY AT THE EXTRAORDINARY EDUCATION PROGRAM SCHOOL B AND C AT KEBON KOSONG DISTRICT, KEMAYORAN SUBDISTRICT, CENTRAL JAKARTA Yani, Ari Soerti; Sitorus, Riris Rotua; Fauziah, Fauziah
The Management Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/mjb.v1i02.14

Abstract

Abstract. Special Education Program is an education for abnormality student or student with extraordinary intelligence can be run in secondary and junior education.Special education can be held as Extraordinary School matched with his needs / specialty. Improving the ability of students at Harapan Ibu and Makna Bakti Extraordinary School located in Central Jakarta adapted to the place and the environment, such as self development (the ability to be independently), skills, crafts, cooking, and can operate the computer and can socialize in the community such as small conversation. Extraordinary school B’s student or deaf student, are children who have hearing obstacles in both permanent and non-permanent. Because that student has a bottleneck in hearing so that student has speaking obstacle. Students or mentally disabled, is children who have mental retardation or low intelligence and difficult to adjust and thrive. For the mentally disabled can be classified based on the level of IQ, ie C / low (IQ = 51-70), and C / moderate (IQ = 36-51), severe (IQ = 25-35) and severe (IQ below 20). Through Focus Group Discussions in this case are focused by providing training such as computer operation, utilizing the skills of crafts with recycled items such as sisri tea’s glass, assorted packs of coffee, milo and others. Besides learning cooking and establishing themselves as well as how students can socialize in the community. To improve Extraordinary School students’s ability is not only through training, but also aid equipment such as computers, crafts skills, cooking and establish themselves. This equipment is very helpful and supportive in the smooth process of learning.Keywords :  Childern with special needs ability, Motivation and autonomy, extraordinary school B and C 
PENGARUH PROFESIONALISME DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN STRUKTUR AUDIT SEBAGAI PEMODERASI Sitorus, Riris Rotua; Wijaya, Lenny
MEDIA STUDI EKONOMI Vol 19, No 2 (2016): Vol 19. No.2 MEDIA STUDI EKONOMI
Publisher : MEDIA STUDI EKONOMI

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Abstract

ABSTRACTThis study aimed to examine the effect of professionalism and professional ethics on the performance of auditors with audit structure as a moderator. This research was conducted in KAP North Jakarta.The sampling technique using simple random sampling method. The amount of data was 72 respondents which drawn through questionnaire method of data analysis using the partial least square (PLS). Based on statistical test, the results showed that professionalism significantly affect the performance of auditors, while professional ethics did not significantly affect the performance of auditors. The audit structure has no significant effect on the performance of auditors. Moderation of audit structures had significant influence and strengthen the effect of professionalism on the performance of auditors. Moderation of audit structure had significant influence and strengthen the effect of professional ethics on the performance of auditors.Keywords: Professionalism, Professional Ethics, Audit Structure, Performance of Auditor.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profesionalisme dan etika profesi terhadap kinerja auditor dengan struktur audit sebagai pemoderasi. Penelitian ini dilakukan di KAP Jakarta Utara. Teknik pengambilan sampel menggunakan metode simple random sampling. Jumlah data sebesar 72 responden yang diambil melalui kuesioner metode analisis data menggunkan partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa profesionalisme berpengaruh secara signifikan terhadap kinerja auditor, sedangkan etika profesi tidak berpengaruh secara signifikan terhadap kinerja auditor. Struktur audit berpengaruh tidak signifikan terhadap kinerja auditor. Moderasi struktur audit berpengaruh signifikan dan bersifat memperkuat pengaruh profesionalisme maupun pengaruh etika profesi terhadap kinerja auditorKata Kunci: Profesionalisme, Etika Profesi, Struktur Audit, Kinerja Auditor
PAJAK KARBON, KERUSAKAN KARBON, DAN PERTUMBUHAN EKONOMI DI LIMA BELAS NEGARA SELAMA 27 TAHUN Sitorus, Riris Rotua; Pratysto, Tangguh
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 2 (2018)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i2.1060

Abstract

The purpose of this study is to analyze the effect of carbon tax and carbon damage on economic growth in 15 (fifteen) countries from 1990 to 2017. Based on the results of research by weather scientists who stated that there are 50-500 possibilities to limit global warming at 2 degrees Celsius above average global temperatures from pre-industrial times throughout the 21st century.Global warming is caused by cumulative carbon emissions which continue to increase from year to year, resulting in threats to the world's sustainable development. Therefore carbon production must be limited by imposing a tax on carbon so that economic growth can run normally and even increase.Researchers used the open economy model Y = (C, I, G, NX) namely final household consumption expenditure (C), foreign direct investment (I), government final consumption general expenditure (G), and import export per GDP (NX) for control variables. The researcher also used the Cobb-Douglas Y = (K, L) production function, namely gross capital formation (K) and the ratio of working people per population (L) to the control variable. The data used were panel data in 15 countries that applied Carbon Tax from 1990 to 2017. Researchers used GLS (Generalized Least Squares) estimation to analyze the effect of carbon tax and carbon destruction on economic growth.The result is a carbon tax can stimulate the growth of real gross domestic product per capita and carbon damage hinder economic growth.
PENGARUH TECHNOLOGY ACCEPTANCE MODEL DAN DIGITAL TAXATION TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING Tambun, Sihar; Sitorus, Riris Rotua; Pramudya, Tania Alvianita
Balance Vocation Accounting Journal Vol 4, No 1 (2020): Balancig Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.23 KB) | DOI: 10.31000/bvaj.v4i1.2699

Abstract

Penelitian ini bertujuan untuk mengetahui perngaruh dari Technology Acceptance Model dan Digital taxation terhadap Kepatuhan wajib pajak dengan Pemahaman Internet sebagai variabel moderating. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dan perhitungan moderating menggunakan metode interaksi. Mengolah data dengan menggunakan bantuan aplikasi Smart PLS. Adapun sampel dalam penelitian ini terdiri dari 94 Wajib Pajak Orang Pribadi yang menjalankan usaha atau memiliki pekerjaan bebas di Jakarta Utara. Hasil penelitian ini menunjukkan bahwa Technology Acceptance Model dan Digital taxation tidak berpengaruh signifikan terhadap Kepatuhan wajib pajak. Pemahaman Internet berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Technology Acceptance Model berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Digital taxation berpengaruh signifikan negatif terhadap Kepatuhan wajib pajak.
PENGARUH THINKING STYLE DAN SERVANT LEADERSHIP TERHADAP KINERJA KARYAWAN YANG DI MODERASI DENGAN PENERAPAN K3 Sitorus, Riris Rotua; Laura S, Netty; Yani, Ari Soeti; Ichsan, Muhamad Nur
MEDIA MANAJEMEN JASA Vol 7, No 1 (2019): MEDIA MANAJEMEN JASA
Publisher : MEDIA MANAJEMEN JASA

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh thinking style dan servant leadership terhadap kinerja karyawan dengan penerapan dan pengawasan k3 sebagai variable moderating. Metode pengumpulan data menggunakan random sampling. Jumlah data sebesar 72 responden yang diambil melalui kuisioner dengan menggunakan metode analisis data partial least square (PLS). Berdasarkan uji stastik, hasil penelitian menunjukan bahwa thinking style tidak berpengaruh signifikan terhadap kinerja karyawan, sedangkan servant leadership berpengaruh positif terhadap kinerja karyawan.  Penerapan K3 berpengaruh positif terhadap kinerja karyawan Moderasi K3 memperlemah negative dan tidak signifikan terhadap kinerja karyawan .sedangkan moderasi K3 memperlemah etika kinerja karyawan secara negative dan tidak signifikan.Kata Kunci: thinking style , servant leadership , kinerja karyawan ABSTRACK            This study aims to determine the effect of thinking style and servant leadership on employee performance by applying and monitoring k3 as a moderating variable. The method of collecting data uses random sampling. The amount of data for 72 respondents was taken through questionnaires using the method of partial least square (PLS) data analysis. Based on the stastic test, the results of the study show that thinking style does not have a significant effect on employee performance, while servant leadership has a positive effect on employee performance. the application of K3 has a positive effect on employee performance. K3 moderation weakens negatively and is not significant towards employee performance while K3 moderation weakens the ethics of negative employee performance and is not significant.Keywords: thinking style, servant leadership, employee performance
PENGARUH KOMITMEN ORGANISASI DAN CYBERLOAFING TERHADAP KINERJA KARYAWAN YANG DIMODERASI OLEH PROSEDUR KERJA (SOP) Sitorus, Riris Rotua; Nugrahaningsih, Hartanti; Yani, Ari Soeti; Gunawan, Gianita Utami
MEDIA MANAJEMEN JASA Vol 7, No 2 (2019): MEDIA MANAJEMEN JASA
Publisher : MEDIA MANAJEMEN JASA

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi (X1) dan cyberloafing (X2) terhadap kinerja karyawan (Y) yang dimoderasi oleh prosedur kerja (SOP) (Z). Populasi dalam penelitian ini adalah karyawan di Kawasan Industri Pelabuhan Muara Baru pengambilang sample menggunakan random sampling. Jumlah data sebesar 106 responden yang diambil melalui kuisioner dengan menggunakan metode analisis data partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukan bahwa komitmen  organisasi berpengaruh signifikan positif terhadap kinerja karyawan, sedangkan cyberloafing tidak berpengaruh signifikan positif terhadap kinerja karyawan  Moderasi prosedur kerja berpengaruh tidak signifikan negatif dan dapat memperlemah komitmen organisasi terhadap kinerja karyawan. Moderasi prosedur kerja tidak dapat memperkuat cyberloafing terhadap kinerja karyawan karena adanya pengaruh tidak signifikan positif.Kata kunci : Komitmen Organisasi, Cyberloafing, Prosedur Kerja dan Kinerja Karyawan. ABSTRACT            This study aims to analyze organizational commitment (X1) and cyberloafing (X2) on employee performance (Y) which is moderated by work procedures (SOP) (Z). The population in this study were employees in the Muara Baru Port Industrial Zone, taking samples using random sampling. The amount of data is 106 respondents taken through questionnaires using partial least square (PLS) data analysis method. Based on statistical tests, the results of the study show that organizational commitment to employee performance, while cyberloafing has no significant effect on employee performance. Moderation Work procedures that are significantly insignificant and effective weaken business commitment to employee performance. Moderation of work procedures supports not significant on cyberloafing on employee performance.Keywords: Organizational Commitment, Cyberloafing, Work Procedures and Employee Performance.