Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) dengan nomor registrasi ISSN 3063-2110 (Online) adalah jurnal peer-review, yang menyediakan forum untuk menerbitkan artikel ilmiah di bidang ekonomi, manajemen dan akuntansi, termasuk hasil penelitian asli, ulasan ilmiah baru, dan kritik atau komentar tentang ekonomi saat ini. Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) yang diterbitkan dua kali dalam setahun. Jurnal Ekonomi, Manajemen dan Akuntansi menerima artikel atau manuskrip di bidang ekonomi, manajemen keuangan, manajemen strategis, manajemen pemasaran, bisnis dan akuntasi keuangan, umum, dan perpajakan dari berbagai sumber, akademisi dan peneliti, baik nasional maupun internasional.
PENGARUH STABILITAS MAKROEKONOMI DAN KESEHATAN PERBANKAN TERHADAP PEMBIAYAAN UMKM DI INDONESIA: PENDEKATAN MODEL ARDL
Micro, Small, and Medium Enterprises (MSMEs) contribute significantly to Indonesia's economy, yet access to financing remains a persistent challenge. This study aims to analyze the effects of macroeconomic stability and banking health on MSME financing in Indonesia, using the Autoregressive Distributed Lag (ARDL) approach. Secondary time-series data covering 2009–2023 were obtained from the Financial Services Authority (OJK), Bank Indonesia, and the Central Statistics Agency (BPS), encompassing variables of inflation, lending interest rate, Capital Adequacy Ratio (CAR), and Non-Performing Loan (NPL). The ARDL Bounds Test confirmed a long-run cointegration relationship among all variables. In the short run, CAR positively and significantly influenced MSME financing, while NPL exerted a negative and significant effect; inflation showed no immediate impact. In the long run, all variables were statistically significant: inflation and lending interest rate negatively affected MSME financing, CAR had a strong positive effect, and NPL acted as a structural constraint on credit expansion. These findings emphasize that sustainable MSME financing in Indonesia depends on both macroeconomic stability and sound banking performance, underscoring the need for coordinated monetary and prudential policies to strengthen MSME credit access
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IMPLEMENTASI SISTEM AKUNTANSI BERBASIS AKRUAL DI DESA DAMPAKNYA TERHADAP TRANSPARANSI KEUANGAN
This study aims to analyze the effect of the Implementation of Accrual-Based Accounting System (SA-Akrual) on Financial Transparency in Kuta Mijele Village, Southeast Aceh. The research background is driven by the demands of good governance and the substantial allocation of Village Funds, which require accountable and transparent management. The research method employed a quantitative approach with data collection through questionnaires distributed to 40 respondents comprising village officials and community leaders. Data were analyzed using simple linear regression with the help of SPSS 25. The results prove that the Implementation of SA-Akrual has a positive and significant effect on Financial Transparency, as indicated by a regression coefficient of 0.648 and a significance of 0.000. The SA-Akrual variable contributes 41.2% to explaining the variation in Financial Transparency, while the remaining 58.8% is influenced by other factors outside the model. Qualitative findings reveal that the mechanism of influence occurs through process standardization, improved information quality, and the creation of a clear audit trail. Key supporting factors include the leadership commitment of the village head and community participation. This study concludes that SA-Akrual acts as a catalyst for transparency but needs to be supported by enhanced human resource capacity and more effective information dissemination strategies. Practical recommendations are directed at the village government for ongoing training and innovation in presenting financial reports that are easily understood by the community
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI PT UNILIVER TBK TAHUN 2020-2024
This study examines the implementation of environmental accounting at PT Unilever Tbk, with a focus on the management of waste. The objective of the research is to assess how the company recognizes, measures, presents, identifies, and discloses environmental costs and to evaluate the alignment of these practices with the framework proposed by Saputra and Martini. A descriptive qualitative method was employed, utilizing both primary and secondary data. Primary data were obtained through direct observations and interviews with personnel responsible for environmental management, providing detailed insights into operational procedures. Secondary data were collected from sustainability reports, environmental cost reports, and company documentation, offering historical and contextual information regarding PT Unilever’s environmental initiatives. The findings indicate that PT Unilever has effectively managed liquid and air waste, with recognition, measurement, and presentation of environmental costs aligned with Saputra and Martini’s theoretical framework. Costs are recorded in monetary terms and presented in financial statements under general and administrative expenses. However, the study identifies gaps in the identification and disclosure of environmental costs. The company has not fully classified costs into prevention, detection, internal failure, and external failure categories, nor provided separate disclosure in financial statements. This suggests that while operational and accounting practices are well-established, improvements in transparency, standardization, and comprehensive reporting are necessary to enhance stakeholder accountability and support sustainable business practices
PENGARUH MEDIA SOSIAL, DESAIN KONTEN PEMASARAN, DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK LOKAL OLEH MILENIAL DI ACEH TENGGARA
This study examines the influence of social media, marketing content design, and price perception on the purchasing decisions of local products among millennials in Aceh Tenggara Regency. The research is motivated by the increasing role of digital technology and social media in shaping consumer behavior, particularly among millennials, who show a strong preference for engaging, informative, and visually appealing digital content. Understanding how these factors affect purchasing decisions is critical for local businesses seeking to enhance their competitiveness in the digital marketplace. This research employs a quantitative approach using a survey method, distributing structured questionnaires to 100 millennial respondents aged 20–35 years who have previously purchased local products. Data collected were analyzed using multiple linear regression to determine both the partial and simultaneous effects of the three independent variables on purchasing decisions. The results reveal that social media, marketing content design, and price perception significantly influence the buying decisions of millennials, both individually and collectively. These findings suggest that local SMEs can enhance consumer interest and loyalty by leveraging effective digital marketing strategies, including creative content presentation and appropriate pricing policies. Furthermore, the study provides insights for regional governments to support adaptive promotional initiatives that strengthen local product visibility and competitiveness in the digital era. This research contributes to the understanding of millennial consumer behavior and practical marketing strategies for local product development.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DUPONT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024
This study analyzes the influence of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on Return on Equity (ROE) across 13 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This timeframe is crucial for capturing the post-pandemic recovery dynamics marked by inflation and rising interest rates. The analytical method employed was panel data regression using the Fixed Effect Model (FEM). The findings indicate that simultaneously, NPM, TATO, and EM have a significant influence on ROE, with the model explaining approximately 78.5% of the ROE variation. Partially, NPM and TATO were both found to have a positive and significant effect on ROE. This confirms that operational efficiency (NPM) in managing costs and asset utilization efficiency (TATO) in generating sales are fundamental factors for boosting equity profitability. However, the Equity Multiplier (EM) showed a positive coefficient but was not statistically significant (p-value 0.084, above the 5% threshold) toward ROE. The insignificance of EM is interpreted as a potential result of increased debt costs due to rising interest rates, which could neutralize the positive effects of leverage. The implications of this study highlight the need for company management to focus on operational strengths and asset efficiency as the key sustainable drivers of ROE
ANALISA PENGELOLAAN KINERJA APARATUR SIPIL NEGARA PADA KANTOR CAMAT KECAMATAN DARUL HASANAH KABUPATEN ACEH TENGGARA
This qualitative descriptive study was conducted to identify measurable performance targets and examine work activities aimed at enhancing the professionalism and competence of Civil Servants (ASN) at the Darul Hasanah Subdistrict Office, Aceh Tenggara Regency. Data was collected through observation, interviews, and documentation. The Darul Hasanah Subdistrict Office currently employs 25 staff members. The educational profile reveals a non-optimal distribution, consisting of 1 postgraduate, 12 bachelor's degree holders (S1), and 22 high school or equivalent graduates. The research confirms that performance targets have been clearly defined using the Key Performance Indicators (IKU) of the subdistrict. Furthermore, the overall performance of the ASN in relation to work targets considering factors like quantity, time, and cost is deemed satisfactory and aligns with their established duties and functions.Despite the satisfactory performance against targets, the study highlights several areas requiring improvement. Key findings suggest that the quality of human resources is not yet optimal, specifically concerning employee discipline. While service orientation is defined in the IKU, the ASN’s performance is constrained by inadequate facilities and infrastructure. Based on these conclusions, the study offers several recommendations. The leadership must demonstrate a direct commitment to resolving internal issues and actively seek solutions to support performance management. Specifically, it is recommended that disciplinary measures be applied to employees who consistently fail to comply with work schedules. Finally, a restructuring of employee numbers should be implemented to ensure alignment between staff capacity, workload, and working hour requirements, thereby optimizing efficiency
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI PENGELOLAAN DANA DESA TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA DI DESA PERAPAT HILIR KECAMATAN BABUSSALAM
This study aims to analyze the influence of community participation and transparency on the success of village fund management in Perapat Hilir Village, Babussalam District, Southeast Aceh Regency. The background of this study is based on the importance of implementing the principles of good governance, especially in the management of village funds, which requires active community involvement and openness of information from the village government. This study uses a quantitative approach with a survey method, where data is collected by distributing questionnaires to respondents who are directly involved in the management and utilization of village funds. The results of the analysis show that transparency has a significant influence on the success of village fund management, while community participation has not made a significant contribution partially. However, simultaneously, both variables play an important role in influencing the level of success of village fund management. This finding confirms that openness of information carried out consistently and systematically by the village government is a key factor in encouraging accountability and effectiveness in the use of village funds. This study has implications for strengthening more transparent and participatory village governance policies. In addition, this study is also expected to be a reference for further research in examining other variables that also influence the effectiveness of village fund management in various regional contexts
STRATEGI RETENSI NASABAH DI BANK ACEH SYARIAH MELALUI PENINGKATAN KUALITAS PELAYANAN
The increasing competition in the Islamic banking industry requires financial institutions not only to acquire new customers but also to focus on retaining existing ones. Customer retention plays a strategic role as it is directly linked to long-term relationships and the profitability of the bank. This study aims to examine the effect of service quality as well as satisfaction and trust on customer retention at Bank Aceh Syariah. The research adopts a quantitative approach with the method of multiple linear regression analysis. The sample consists of 286 respondents selected through purposive sampling, namely active customers with a minimum banking relationship of two years. Data were collected through a Likert-scale questionnaire and analyzed using statistical software. The findings indicate that service quality has a positive and significant effect on customer retention. Similarly, satisfaction and trust are proven to significantly influence customer retention. Simultaneously, both variables contribute significantly to customer retention, with a coefficient of determination (R²) of 0.520. This means that 52% of the variation in customer retention can be explained by the research model, while the remaining 48% is influenced by other factors beyond this study. These results emphasize the importance of enhancing service quality that complies with Sharia principles, accompanied by efforts to build satisfaction and trust. The practical implication suggests that consistent, transparent, and innovative service strategies are essential for Bank Aceh Syariah to sustain long-term customer loyalty
PERAN STRATEGI PROMOSI DALAM MENINGKATKAN VOLUME PENJUALAN PADA PT ALFAMART KUTACANE
In an effort to retain its customers, PT. Alfamart is required to be responsive and meticulous in understanding customer desires and satisfaction. Alfamart runs weekly promotions every month. The researcher wanted to determine whether these weekday promotional prices have an impact. Meanwhile, with the increasing competition, minimarkets in Medan often publish brochures containing promotional prices at specific times. The purpose of this study was to determine and analyze "The Role of Promotional Strategies in Increasing Sales Volume at PT. Alfamart Kutacane." This study used a quantitative approach, a research method based on the philosophy of positivism, to examine a specific population or sample. The data source was consumers shopping at Alfamart Kutacane by distributing questionnaires, and respondents' answers were measured using a Likert scale. Secondary data, sourced from the company, included sales data, a general overview of the company, and its organizational structure. The collected data was analyzed using SPSS software, consisting of descriptive statistical tests, classical assumption tests, simple linear regression, and partial hypothesis tests and coefficients of determination. The results showed that promotion partially had a positive and significant effect on sales volume at PT Alfamart Kutacane. The adjusted R-square value was 0.514, indicating that the promotion variable could explain 51.4% of the variation in sales volume at PT Alfamart Kutacane, while the remaining 48.6% was explained by independent variables not examined, such as service quality and promotion.
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. ALFAMART KUTA CANE
This study aims to analyze the effect of service quality on customer satisfaction at PT Alfamart Kuta Cane. The background of this research is based on the importance of improving service quality as a key factor in building customer satisfaction and loyalty, particularly in the highly competitive modern retail sector. This study employed a quantitative approach using a survey method. The population consisted of all customers who had shopped at Alfamart Kuta Cane, while the sample comprised 100 respondents selected through accidental sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using multiple linear regression, including validity and reliability tests, classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results revealed that service quality simultaneously had a significant effect on customer satisfaction (F = 46.227; p < 0.05) with an R² value of 0.679. Partially, reliability, responsiveness, tangibles, and assurance dimensions had a significant effect on customer satisfaction, while empathy had no significant effect. These findings indicate that reliability and responsiveness are the dominant factors shaping customer satisfaction. This study confirms the relevance of the SERVQUAL model and the Expectation-Confirmation theory in explaining the relationship between service quality and customer satisfaction in the minimarket retail context. The findings are expected to serve as a reference for Alfamart’s management in designing service quality improvement strategies to maintain and enhance customer satisfaction
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWA PT. BSI ACEH TENGGARA
This study aims to analyze the influence of training and motivation on employee performance at PT. BSI Aceh Tenggara. The background of this research is based on the importance of human resource (HR) quality in supporting organizational success, particularly in the Islamic banking sector, which upholds high service standards rooted in Islamic values. Effective training and high work motivation are believed to enhance employee competence and productivity. This research uses a quantitative approach with a survey method involving the entire population of employees at PT. BSI Aceh Tenggara, totaling 10 respondents, through a saturated sampling technique. Data were collected using questionnaires and analyzed using validity and reliability tests as well as multiple linear regression analysis. The results show that both training and motivation have a significant effect on employee performance, both partially and simultaneously. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity, indicate that the regression model meets statistical requirements. The F-test results demonstrate that training and motivation together have a significant impact on employee performance, while the t-test confirms that each independent variable contributes positively. These findings affirm that investment in proper training and motivation strategies is an effective way to enhance employee performance. This research provides practical implications for the management of PT. BSI Aceh Tenggara in formulating sustainable human resource development policies aligned with Islamic principles
INTEGRASI TEKNOLOGI DALAM ORGANISASI: TINJAUAN LITERATUR MENGENAI DAMPAK, TANTANGAN, DAN STRATEGI TRANSFORMASI DIGITAL
Digital transformation has become an essential requirement for organizations aiming to enhance efficiency, productivity, and competitiveness in the rapidly evolving digital era. The integration of advanced technologies offers various benefits, including streamlined operational processes, improved employee performance, and the promotion of organizational innovation. Nevertheless, digital transformation also presents several challenges, such as concerns over data security, resistance from employees toward change, and the substantial costs associated with implementation. This literature review examines the impacts, challenges, and strategies associated with digital transformation in organizational contexts. Findings indicate that successful transformation requires a clearly defined digital vision and strategy, the provision of comprehensive employee training to strengthen digital competencies, and the adoption of effective change management practices. Furthermore, organizations must prioritize robust data protection measures and invest in flexible systems capable of adapting to continuous technological advancements. The study contributes to the broader understanding of technology adoption by providing insights into practical strategies for managing digital transformation effectively. It offers valuable recommendations for organizational leaders seeking to leverage technological innovations while mitigating associated risks. Ultimately, digital transformation is not merely a technological shift but also a strategic initiative that demands organizational commitment, adaptability, and continuous capability development
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PENGARUH DIGITAL MARKETING, INOVASI PRODUK, DAN MODAL USAHA TERHADAP KEBERLANJUTAN UMKM PENGOLAHAN IKAN DI KECAMATAN PACIRAN KABUPATEN LAMONGAN
Micro, Small, and Medium Enterprises (MSMEs) in fish processing in Paciran District, Lamongan Regency, face various challenges in maintaining business sustainability, especially in the digital era. Factors such as Digital Marketing, Product Innovation, and Business Capital are believed to play a significant role in helping MSMEs grow and survive amid increasingly fierce competition. This study aims to analyze the influence of Digital Marketing, Product Innovation, and Business Capital, both partially and simultaneously, and to identify the most dominant variable affecting the Business Sustainability of fish processing MSMEs. The research method used is quantitative with a descriptive approach. The sample consisted of 85 MSME actors, determined by random sampling method based on Hair et al.'s formula. Data analysis was performed using validity, reliability, classic assumption tests, and multiple linear regression with SPSS 30 software. The results show that Digital Marketing, Product Innovation, and Business Capital simultaneously have a positive and significant effect on business sustainability. Partially, Digital Marketing and Product Innovation have a positive and significant effect, while Business Capital is not significant. Product Innovation is the most dominant variable influencing the Business Sustainability of fish processing MSMEs in Paciran District
PEMELIHARAAN SUMBER DAYA MANUSIA DALAM MANAJEMEN SDM: TENTANG PERAN, STRATEGI, DAN DAMPAKNYA TERHADAP PRAKTIK PEMELIHARAAN KARYAWAN
Maintenance of Human Resources (HR) is an important part of human resource management aims to maintain continuity, well-being, and labor productivity. In the course of HR Management, this material includes aspects such as compensation, benefits, work safety, health, industrial relations, and work and personal life balance. Effective maintenance strategy can improve motivation, job satisfaction, and loyalty, while suppressing the attendance and turnover. In addition to focusing on the physical and material aspects, maintenance of HR also pays attention to the psychological and social needs of employees. A successful organization is an organization that is able to treat its human resources as the main asset. In lectures, this material is enriched with theories, case studies, and managerial practices so that students are able to understand and apply the concepts of HR maintenance in the world of work. Thus, HR maintenance is one of the keys in creating a productive, harmonious and sustainable work environment
PENGARUH HARGA DAN KUALITAS PRODUK SERTA CITRA MEREK TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN SEPATU NIKE DI KOMUNITAS EROS BASKETBALL KOTA SAMARINDA
This study aims to examine the influence of price, product quality, and brand image on purchasing decisions for Nike shoes among members of the Eros Basketball community in Samarinda City. Nike was selected due to its strong brand presence and popularity among athletes and sports enthusiasts. The population of this research consists of active members of the Eros Basketball community, with a sample size of 100 respondents. A quantitative approach was employed, using survey methods via a questionnaire distributed online through Google Form. The collected data were analyzed using the latest version of SPSS to determine the significance of the relationship between independent variables and the dependent variable purchase decisions. The analysis results reveal that product quality has a significant and positive impact on purchasing decisions. This highlights the importance of comfort, durability, and design in attracting consumers. In contrast, price does not have a significant influence, indicating that community members tend to prioritize product quality over cost when making purchase decisions. Moreover, brand image also shows a significant effect, suggesting that the perception of Nike’s excellence, reputation, and symbolic value strongly contributes to consumer decision-making processes.
PENGARUH FITUR LAYANAN, KEMUDAHAN DAN KEAMANAN TERHADAP KEPUASAN PENGGUNA E-WALLET APLIKASI DANA DI KABUPATEN KUTAI TIMUR
Indonesia is a country experiencing rapid technological development, including the adoption of financial technologies such as e-wallets. One of the popular e-wallet applications is Dana, which is used by many people in various regions, including Kutai Timur Regency. Kutai Timur, with its diverse population and increasing transaction needs, is an ideal location to study the factors influencing e-wallet user satisfaction. This study aims to examine the influence of service features, ease of use, and security on the satisfaction of Dana e-wallet users in Kutai Timur Regency. The independent variables in this study are service features, ease of use, and security, while the dependent variable is satisfaction. The population in this study consists of Dana e-wallet users who have used the application. This research employs purposive sampling and non-probability sampling techniques, with a sample size of 200 respondents. The type of data used is quantitative data, obtained directly through questionnaires. Data analysis in this study was conducted using Partial Least Square (PLS) with SmartPLS 4.0 to test validity, reliability, and the coefficient of determination (R2), as well as hypothesis testing. The results of this study indicate that service features have a positive and significant effect on satisfaction, while ease of use has a positive but not significant effect on satisfaction. Security has a positive and significant effect on the satisfaction of Dana e-wallet users in Kutai Timur Regency.
GAYA KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA PERANGKAT DESA KECAMATAN SUBAH KAB. BATANG
This research examines Village Apparatus in Subah District, Batang Regency. This research aims to determine the influence of leadership style, motivation and work environment on job satisfaction of village officials in Subah District, Kab. Stem. The research method in this research is quantitative descriptive analysis. The population in this research is 17 villages in the Subah sub-district with a total of 204 village officials, while the sample in this research is 204 village officials. Determining the sample size used the saturated sampling technique method. Data analysis in this study used the SPSS Version 26 program. The analysis technique used multiple linear regression. The results of this research are that the leadership style variable has a positive and significant effect on job satisfaction, the motivation variable has a positive and significant effect on job satisfaction and the work environment has a positive effect on job satisfaction
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021
The purpose of this research is to determine the influence of environmental performance on company value in companies listed on the BEI in 2017-2021, partially and simultaneously. The research population is all companies that participated in Proper from 2017-2021 and were listed on the Indonesia Stock Exchange (BEI) from 2017-2021. with a sampling technique based on criteria using purposive sampling. The samples obtained were based on the criteria of 16 companies listed on the Indonesian Stock Exchange. The type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the results of the partial test, the following equation can be formulated as the t-calculated value (4.710) > t-table (1.99) and sig value (0.000) < 0.05 so it can be concluded that environmental performance
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PENGARUH AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022
The aim of this research is to determine the effect of audit tenure, audit rotation and company size on audit quality in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022, partially and simultaneously. The research design used is an associative approach. The population in this study was 88 Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2022 period with a sampling technique based on criteria using purposive sampling, namely Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019-2022 as many as 88 companies. Based on these criteria, the research sample is 26 companies in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange starting in 2019-2022. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data collection method used in this research is documentation techniques. The documentation technique in this research was carried out by collecting secondary data in the form of research via the Indonesian Stock Exchange (BEI) via www.idx.co.id. The data analysis method uses multiple linear regression analysis with SPSS.25 Based on the results of the t test that has been carried out, it can be concluded that audit tenure has no effect on quality, audit rotation has no effect on audit quality, company size has no effect on audit quality. Based on the results of the F test, it was concluded that audit tenure, audit rotation, company size had a simultaneous positive and significant effect on audit quality
PENGARUH NILAI TAKSIRAN DAN UJRAH TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN PRODUK GADAI EMAS PADA PT BANK SYARIAH INDONESIA, TBK CABANG MEDAN KAMPUNG BARU
This study aims to determine the effect of estimated value and ujrah on customer decisions in using gold pawn products at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch. The population in this study was customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch, which was 355 people. The selection of samples in this study was based on calculations put forward by Slovin so that the sample obtained amounted to 78 respondents. Data processing is carried out with the SPSS Statistics 21 program tool. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of this study show that the estimated value has a positive and significant effect on customer decisions, ujrah has a positive and insignificant effect on customer decisions while the estimated value and ujrah simultaneously have a positive and significant effect on customer decisions. .
PENGARUH KREATIVITAS DAN INOVASI TERHADAP KINERJA PEMASARAN PADA PT. PERKEBUNAN NUSANTARA II TANJUNG MORAWA
The purpose of this research is to analysis the influence of creativity and innovation to the product marketing in PT. Perkebunan Nusantara II (Persero) Tanjung Morawa. The method used in sampling was total sampling to 53 person respondent. The result of the research by parcial creativity has positive influence to the product marketing with regression coefficient 0,653, the same with it innovation has positive influence to the product marketing. The result of the research by simultant creativity and innovation influence to the marketing product because Fhitung > Ftabel, with value 7,286 > 3,18.
PENGARUH BUDAYA ORGANISASI DAN PELATIHAN TERHADAP KINERJA PEGAWAI PADA PT. MARAHE INTI ALAM PERKASA LANGKAT
Organizational culture needs to be transformed periodically according to the human resources (employees) in the company, so that the company's goals have an optimal impact on employee performance through training programs provided by the company which will also help to improve employee performance where optimal employee performance will be able to help companies in achieving goals are becoming faster. This study aims to determine and analyze the influence of organizational culture and training on employee performance at PT. Marahe Inti Alam Perkasa Langkat. The type of research used is associative. The sampling technique used was a total sampling technique with a total of fifty-five participants. The results of this study were obtained Organizational culture has a positive and significant effect on employee performance, with a tcount of 6,792> a t-table value of 2,006. Training has a positive and significant effect on employee performance, with a t-count of 11.064> a t-table value of 2.006 and organizational culture and training have a positive and significant effect on employee performance, with an F-value of 78.875> a t-table value of 3.170 or a significance value of 0.000 <alpha (0.05). Expected For companies, it can create an organizational culture and training that is more appropriate or in accordance with the working conditions of employees so that they are increasingly able to create and optimal employee performance.
PENGARUH KOMPETENSI DAN PEMBERIAN PENGHARGAAN TERHADAP SEMANGAT KERJA KARYAWAN PT. DEWA RENCANA KABUPATEN LANGKAT
Employee work spirit must be considered, because work spirit is a person's desire and sincerity in doing their job well and discipline to achieve maximum work performance. The purpose of this study was to see the effect of competence and reward on employee work spirit at PT. Dewa Rencana, Langkat Regency. PT. Dewa Rencana Langkat is a company engaged in palm oil processing. The phenomenon that occurs in the company is a decrease in employee work spirit. One of the things that causes a decrease in employee work spirit is competence and reward. The company does not place employees according to their competence, as a result employees often find it difficult to understand their work. The company does not have a good reward system. The population in this study were all employees in the company totaling 30 people. The sample was taken using a saturated sampling technique where all members of the population were used as samples. Thus, the sample in this study amounted to 30 people. The results of the simultaneous hypothesis test showed that simultaneously the competency and reward variables had a significant effect on employee work spirit at PT. Dewa Rencana. Partially, each competency and reward variable had a significant effect on employee work spirit at PT. Dewa Rencana
PENGARUH DESKRIPSI PEKERJAAN DAN FASILITAS TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. SAMUDRA PANGAN LESTARI MEDAN
Work productivity essentially includes an attitude that always has the view that today's work methods must be better than yesterday's work methods and the work that can be achieved tomorrow must be more or of higher quality than the work achieved today. The job description does not discuss the problem of people or employees in the company, but issues regarding the scope of activities, basic functions, main tasks, job names, authorities, responsibilities, assessment criteria and also the results. Work facilities in principle focus on office or company work, namely helping to serve various activities or smooth work and also being a means of support in various company activities that are physical and can be used in normal company activities. This research uses quantitative descriptive research. The sampling technique used a saturated sample. The research scale used is a Likert scale.Partially, it was found that the job description variable had a significant effect on the work productivity of PT. Samudra Pangan Lestari. Partially it was found that the facility variable had a significant effect on the work productivity of PT. Samudra Pangan Lestari. Simultaneously there is a significant influence between the variable job description and facilities on the work productivity of employees of PT. Samudra Pangan Lestari
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PENGARUH CITRA MEREK DAN STRATEGI PEMASARAN TERHADAP TINGKAT PENJUALAN DI PT. BINA USAHA MANDIRI SEJAHTERA MEDAN
Marketing strategy is an effort to market a product, be it a product or service, using a certain pattern of plans and tactics so that the number of sales becomes higher. The level of sales is the amount offered by a company by industrial users using distributors. The method used in this study is a survey approach, this type of research is quantitative descriptive and the nature of this research is explanatory research. The population in this study were all employees of PT. Bina Usaha Mandiri Sejahtera Medan, amounting to 84 people with sampling using saturated sampling is 84 people. The method of data collection is done by distributing a list of statements, observations and documentation studies. Variables are measured with a Likert scale. The model of data analysis used to answer hypotheses is multiple regression. The results showed that the brand image and marketing strategy together had a positive effect on the level of sales of PT. Bina Usaha Mandiri Sejahtera Medan. Partially, each variable has an influence on the level of sales and also has a significant effect between the two variables simultaneously on the level of sales of PT. Bina Usaha Mandiri Sejahtera Medan
PENGARUH METODE PENGAKUAN PENDAPATAN TERHADAP LABA PERUSAHAAN PT. TEBING TONDONG JAYA
The purpose of this study is to find the relationship between marketing mix and communication towards customer loyalty. The marketing mix and communication have a close relationship to increase customer loyalty. If the marketing mix and communication is done well, it will give satisfaction to the customer so that the customer will continue to use the company's products in the future. The research methodology that is being used to measure is by survey, the type of research is quantitative descriptive and the nature of this research is explanatory research. The populations in this research were customers of PT. Bank Maspion Indonesia, Tbk Medan Branch as many as 163 people with a sample of 116 people. The method of data collections are done by distributing questionnaires, interviews, and literature studies. The variable was measured by a Likert scale. The data analysis model that has been used to answer the hypothesis is multiple regression. The results showed that marketing mix and communication simultaneously have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch. Partially, the marketing mix does not have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch and communication has a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch
Nowadays, financial reports in companies are very necessary for both external and internal company interests. For external company purposes, financial reports are used, for example, to obtain loans from external parties. Financial reports are used as a benchmark for external parties to assess the company's financial condition. Meanwhile, for internal parties, financial reports are used by management to make decisions for activities related to the company's financial condition. Therefore, the revenue recognition method used by the company is also in the spotlight in preparing the company's financial reports, especially the profit and loss report. Because the revenue recognition method used affects the nominal sales figures in a period. The formulation of the problem in this research is whether the effect of using the income recognition method on PT company profits. Tondong Jaya Cliffs. The method used in this research is a descriptive method with research techniques including: library research, field research by means of observation, interviews, and online research. The results of the research show that the revenue recognition method used by the company has a real effect on PT company profits. Tebing Tondong Jaya and at the same time influences the company's financial reports, especially the profit and loss report. Where the company uses the cash basis method as its revenue recognition method. The advice given by the author is that companies should apply the accrual basis method in recognizing income, apart from that the profit and loss report will also be more accurate with the use of the accrual basis method
ANALISIS PENGENDALIAN INTERNAL KAS DAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SINAR LESTARI UTAMA
Basically, the main goal of the company is to maximize profits, maximize company growth and ensure company survival. The research method used in this research is a descriptive method, namely a research method by studying the methods used to describe or describe a collection of data or the results of observations that have been made. The aim is to provide an overview of the data or object being studied so that the data presented can be easily understood by other people who read it. The research results show that there is an organizational structure and employee job descriptions that reflect the duties and responsibilities of each employee from each department in the company, and encourage employees to comply with existing regulations, there is also a division of functions related to authority, monitoring, recording and Cash storage includes procedures related to company cash and the implementation of monitoring cash receipt and distribution reports received by the Finance Department. The company implements 4 credit limit conditions such as Capacity, Collateral, Character and Condition, so that it is sufficient to create internal control of cash and credit within PT. Sinar Lestari Utama is quite effective and efficient which intentionally or unintentionally provides effectiveness in the cash flow report