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Analisis Kinerja Keuangan Pada Perusahaan CV Kencana Distribusi Harefa, Sama Anak; Bu'ulolo, Nanny Artatina; Zai, Kurniawan Sarototonafo; Bate'e, Maria Magdalena
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5282

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan yang dinilai dan dianalis rasio keuangan pada perusahaan CV Kencana Distribusi dari tahun 2021 sampai 2023. Metode analisis data yang digunakan adalah metode deskriptif kuantitatif menggunakan pengukuran rasio profitabilitas, solvabilitas, likuiditas dan aktivitas. Berdasarkan hasil penelitian rasio profitabilitas pada tahun 2021- 2023 dapat dikatakan cukup baik karna perusahaan mengalami peningkatan laba setiap tahunnya. Berdasarkan rasio solvabilitas pada tahun 2021-2023 tidak cukup baik dimana setiap tahunnya mengalami penurunan hal ini disebabkan besarnya belanja perusahaan yang bersumber dari pinjaman. Berdasarkan rasio likuiditas pada tahun 2021-2023 cukup baik karna perusahaan dapat melunasi hutang lancarnya dalam tepat waktu. Berdasarkan rasio Aktivitas pada tahun 2021-2023 tidak cukup baik karna setiap tahuunya mengalami penurunan keadaan ini harus di perbaiki agar perusahaan semakin efektif dan efesien.
Analisis Kepuasan Konsumen Terhadap Pelayanan Pengurusan Kacamata BPJS Pada Optik Zebua, Filiriang; Lase, Heseziduhu; Bate'e, Maria Magdalena
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1910

Abstract

This research aims to analyze consumer satisfaction with BPJS glasses management services at Optik Matahari, Ilir Village, Gunungsitoli City. The background to this research is the development of health technology and an increasingly integrated service system, including the government's efforts through BPJS Health to provide glasses facilities for BPJS participants. Optik Matahari as one of the BPJS partners in Gunungsitoli City plays an important role in providing this service. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that there are several factors that influence consumer satisfaction, including service quality, waiting time, ease of processing, price, and communication between consumers and officers. Although most consumers are satisfied with the services provided, there are several complaints regarding limited lens size variants and discrepancies between the doctor's prescription and the results of re-examination at the optician. Apart from that, several consumers also complained about denial of service when submitting glasses claims before the two year period. This research provides recommendations for increasing consumer satisfaction, including by improving the availability of lens variants, increasing the correspondence between doctor's prescriptions and re-examination results, and providing clearer information regarding the BPJS glasses claims policy. With these improvements, it is hoped that Optik Matahari can improve the quality of its services and maintain customer loyalty.
Analisis Perencanaan Sumber Daya Manusia dan Dampaknya Terhadap Motivasi Kerja Pegawai di Kantor Camat Lolofitu Moi laoli, Eka putri nanjaya; Zega, Yamolala; Waruwu, Eliyunus; Bate'e, Maria Magdalena
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1911

Abstract

This research aims to analyze human resource (HR) planning and its impact on employee work motivation at the Lolofitu Moi Subdistrict Office, West Nias Regency. The background to this research is based on the importance of HR planning in achieving organizational goals and increasing employee work motivation. Good work motivation is expected to increase employee performance and productivity. The research method used is a qualitative approach with descriptive research type. Primary data was obtained through in-depth interviews with eight employees at the Lolofitu Moi Subdistrict Office, including the Subdistrict Head and the Subdistrict Secretary. Secondary data was obtained from official documents and relevant reports. The research results show that HR planning at the Lolofitu Moi Subdistrict Office includes the recruitment process, developing employee skills and knowledge, as well as a compensation system that is adjusted to government regulations. However, there are challenges such as the unavailability of supporting facilities such as WiFi which has a negative impact on work efficiency. Apart from that, less than optimal implementation of employees' main duties and functions (tupoksi) results in low work motivation. This research concludes that effective HR planning can increase employee work motivation, but there is a need to improve infrastructure and evaluate employee placement to suit their skills and potential. Recommendations given include improving technological facilities in the office and adjusting employee placement based on job analysis to create a productive work environment.
Analisis Iklim Organisasi Dalam Meningkatkan Kepuasan Kerja Pegawai Di Kantor Satuan Polisi Pamong Praja Kota Gunungsitoli Zebua, Berkat Putra; Bate'e, Maria Magdalena; Waruwu, Eliyunus
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i2.1936

Abstract

This study aims to analyze the organizational climate in an effort to increase employee job satisfaction at the Gunungsitoli City Pamong Praja Police Unit Office. The focus of this research includes three main aspects: employee responsibility in carrying out duties, warm atmosphere between employees, and support from leaders. This research is motivated by the observation of the lack of responsibility, warm atmosphere, and leadership support that has the potential to affect the level of employee job satisfaction. The research method used is descriptive with a quantitative approach, where data is collected through questionnaires distributed to employees at the Gunungsitoli City Pamong Praja Police Unit Office. The results of the study show that the level of responsibility, warm atmosphere, and support from leaders in the office still needs to be improved to achieve optimal job satisfaction. This research is expected to contribute to the development of theories and practices regarding organizational climate, especially in the context of local government agencies. In addition, the results of this study are also expected to be a reference for further research and provide insight for the leaders of related agencies in increasing employee job satisfaction.
ANALISIS TINGKAT PENGEMBALIAN INVESTASI (RETURN ON INVESTMENT) DAN RISIKO PEMBIAYAAN KREDIT USAHA RAKYAT (KUR) PADA BANK NEGARA INDONESIA (BNI) KANTOR CABANG GUNUNGSITOLI Bate'e, Pius Berkat Iman; Hulu, Perlindungan Faebuadodo; Telaumbanua, Aferiaman; Bate'e, Maria Magdalena
Jurnal Suluh Pendidikan Vol 13 No 1 (2025): Maret 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v13i1.1818

Abstract

This study aims to analyze the level of return on investment, ROI) and the risk of financing the People's Business Credit (KUR) at the Indonesian State Bank of the Gunungsitoli Branch Office. By using quantitative data obtained from financial statements and credit statistics, this study explores the relationship between ROI and Non-Performing Loan (NPL) which reflects the risk in providing credit. The analysis methods used include regression analysis and financial ratios to measure investment performance and credit risk. The results showed that there was a significant relationship between ROI and the NPL level, where the increase in NPL had a negative impact on ROI. These findings provide important insights for bank management in decision making related to KUR financing strategies, as well as their application for the development of micro and small businesses in the area. Thus, this research is expected to be a reference to increase the effectiveness of risk management in KUR financing in the future.
DAMPAK PENERAPAN ISO 15378 DALAM MEMPERTAHANKAN MANAJEMEN KUALITAS PRODUK TERHADAP FORECASTING TIME SERIES PENJUALAN OBAT DI CV. KIRANA CAHAYA SEJAHTERA KOTA GUNUNGSITOLI Lase, Soterius; Zai, Kurniawan Sarototonafo; Kakisina, Sophia Molinda; Bate'e, Maria Magdalena
Jurnal Suluh Pendidikan Vol 13 No 1 (2025): Maret 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v13i1.1829

Abstract

This study aims to analyze the condition of quality management of medicinal products and evaluate the impact of the application of ISO 15378 in maintaining product quality management on forecasting time series drug sales in CV. Kirana Cahaya Sejahtera Gunungsitoli City. This type of research is to use quantitative research methods. Sampling techniques using probability sampling with a total of 75 people. From the results of the study, it was found that there was an impact or influence of the application of the impact of the application of ISO 15378 in maintaining product quality management on the Forecasting Time Series Drug Sales in CV. Kirana Cahaya Sejahtera Gunungsitoli City so that the hypothesis in this study was accepted. Based on the simple linear regression test, the results of F count of 17,468 were obtained with a significance/probability level of 0.000 <0.05. Therefore, it can be concluded that the regression model has an influence on the forecasting time series drug sales. Based on hypothesis testing it turns out that the application of ISO 15378 in maintaining product quality management has an impact on forecasting time series drug sales in CV. Kirana Cahaya Sejahtera Gunungsitoli City. Because based on the calculation of t-count> t-table, namely 2,326> 1,697.
Pengaruh Strategi Pemasaran Produk Terhadap Peningkatan Volume Penjualan Pada PT. Alamjaya Wirasentosa Kota Gunungsitoli Hia, Leader Mawarni Solidaritas; Bate'e, Maria Magdalena; Zega, Yamolala; Gulo, Heniwati
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.978

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh strategi penjualan produk terhadap peningkatan volume penjualan pada PT. Alamjaya Wirasentosa Kota Gunungsitoli. Sampel yang digunakan dalam penelitian ini adalah karyawan PT. Alamjaya Wirasentosa Kota Gunungsitoli yang berjumlah 32 orang. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif, dengan teknik analisis data yang digunakan adalah regresi linear sederhana. Hasil penelitian menunjukkan bahwa untuk hasil uji hipotesis diperoleh dari nilai t hitung sebesar 8,263 dengan nilai signifikan sebesar 0,000. Dimana batas signifikan sebesar 0,05 dengan nilai t tabel sebesar 1,697 yang menunjukkan bahwa nilai t hitung > t tabel (8,263 > 1,697) yang artinya Ha diterima dan Ho ditolak. Sehingga dapat disimpulkan bahwa ada pengaruh strategi pemasaran produk terhadap peningkatan volume penjualan pada PT. Alamjaya Wirasentosa Kota Gunungsitoli. Dan untuk uji koefisien determinasi R Square (R²) diperoleh nilai sebesar 0,695 yang kemudian dimasukkan ke dalam rumus KD = r² x 100% atau KD = 0,695 x 100% = 69,5%. Sehingga pengaruh strategi pemasaran produk terhadap peningkatan volume penjualan sebesar 69,5% dan selebihnya yang 30,5% dipengaruhi oleh variabel lain selain strategi pemasaran yang tidak dimasukkan dalam variabel penelitian ini.   This study aims to find out whether there is an influence of product sales strategy on increasing sales volume at PT. Alamjaya Wirasentosa, Gunungsitoli City. The sample used in this study consists of employees of PT. Alamjaya Wirasentosa, Gunungsitoli City totaling 32 people. The method used in this study is a quantitative research method, with a simple linear regression data analysis technique. The results of the study showed that the hypothesis test results were obtained from a calculated t-value of 8.263 with a significant value of 0.000. Where the significant limit is 0.05 with a table t-value of 1.697 which shows that the calculated t-value > t table (8.263 > 1.697) which means that Ha is accepted and Ho is rejected. So it can be concluded that there is an influence of product marketing strategy on increasing sales volume at PT. Alamjaya Wirasentosa, Gunungsitoli City. And for the test of the R Square (R²) determination coefficient, a value of 0.695 was obtained which was then entered into the formula KD = r² x 100% or KD = 0.695 x 100% = 69.5%. So that the influence of product marketing strategy on the increase in sales volume is 69.5% and the remaining 30.5% is influenced by other factors other than marketing strategies that were not included in the variables of this study.  
Pengaruh Strategi Pemasaran Terhadap Peningkatan Penjualan Di Pasar Ya’ahowu Kota Gunungsitoli Zebua, Meta Harmonis; Bate'e, Maria Magdalena; Laia, Otanius; Zebua, Serniati
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2922

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran terhadap peningkatan penjualan di Pasar Ya'ahowu Kota Gunungsitoli. Strategi pemasaran sebagai variabel independen (X) meliputi empat indikator utama, yaitu penentuan strategi produk, penentuan harga, strategi lokasi penjualan, dan promosi yang dijalankan. Sementara itu, penjualan sebagai variabel dependen (Y) diukur melalui indikator volume penjualan, perolehan laba, dan kontribusi terhadap pertumbuhan perusahaan. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dan asosiatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada pedagang dan pelaku usaha di Pasar Ya'ahowu, serta dianalisis menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan strategi pemasaran berpengaruh signifikan terhadap peningkatan penjualan. Secara parsial, keempat indikator strategi pemasaran menunjukkan pengaruh yang bervariasi terhadap aspek-aspek penjualan, dengan promosi dan strategi produk menjadi faktor yang paling dominan. Dari temuan tersebut, dapat disimpulkan bahwa penerapan strategi pemasaran yang tepat mampu mendorong peningkatan volume penjualan, laba, serta pertumbuhan usaha di lingkungan pasar tradisional. Penelitian ini memberikan implikasi penting bagi pelaku usaha dalam merancang strategi pemasaran yang efektif untuk bersaing secara berkelanjutan.
Pengelolaan Modal Kerja Berpengaruh Terhadap Peningkatan Profitabilitas Pada UD. Yuki Mart Kota Gunungsitoli Selama Periode 2020–2023 Hia, Litani Yakini; Bate'e, Maria Magdalena; Zebua, Serniati; Harefa, Idarni
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2947

Abstract

Perkembangan dunia usaha dan perkembangan perekonomian pada saat ini berpengaruh penting dalam pembangunan, setiap perusahaan dituntut untuk mempunyai kemampuan dalam bersaing dengan perusahaan yang lain dalam mencapai tujuan yang telah ditetapkan sebelumnya. Tujuan akhir yang harus dicapai perusahaan yang sangat penting ialah ingin memperoleh laba atau keuntungan yang maksimal atau yang sebesar-besarnya. Penelitian ini bertujuan untuk menganalisis sejauh mana pengelolaan modal kerja berpengaruh terhadap peningkatan profitabilitas pada UD. Yuki Mart Kota Gunungsitoli selama periode 2020–2023. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data yang diperoleh dari laporan keuangan perusahaan, yang mencakup neraca dan laporan laba rugi. Variabel yang dianalisis meliputi perputaran modal kerja, perputaran persediaan, dan perputaran piutang sebagai indikator modal kerja, serta Net Profit Margin (NPM), Return on Equity (ROE), Return on Assets (ROA), Gross Profit Margin (GPM), Basic Earning Power (BEP), dan Operating Profit Margin (OPM) sebagai indikator profitabilitas. Hasil penelitian menunjukkan bahwa selama periode tersebut, terjadi penurunan laba bersih secara signifikan yang mengindikasikan kurang optimalnya pengelolaan modal kerja. Perputaran modal kerja, persediaan, dan piutang masih berada di bawah standar industri, yang berdampak pada rendahnya tingkat efisiensi operasional perusahaan. Penelitian ini menyimpulkan bahwa pengelolaan modal kerja yang tidak efektif berkontribusi terhadap penurunan profitabilitas. Oleh karena itu, perusahaan perlu memperbaiki strategi manajemen modal kerja untuk meningkatkan efisiensi dan mendukung pertumbuhan laba secara berkelanjutan.
Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan Orangtua Murid Sempoa Sip Gunungsitoli Giawa, Fani Eldiana; Bate'e, Maria Magdalena; Telaumbanua, Aferiaman; Gulo, Heniwati
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2948

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Literasi Keuangan Orangtua Murid Sempoa Sip Gunungsitoli. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data kuesioner. Populasi dalam penelitian ini berjumlah 182 orangtua murid Sempoa Sip Gunungsitoli dan penelitian ini menggunakan teknik accidental sampling, mengambil sampel sebanyak 65 responden. Teknik analisis data dalam penelitian ini menggunakan metode analisis kuantitatif yang diolah dengan program Spss22. Berdasarkan hasil penelitian ini, hasil statistik deskriptif menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap pengelolaan keuangan orangtua murid Sempoa Sip Gunungsitoli.
Co-Authors Ayler Beniah Ndraha Bate'e, Pius Berkat Iman Bawamenewi, Afolo Bawamenewi, Angerago Bawamenewi, Ernawati Bu'ulolo, Nanny Artatina Buulolo, Erlian Sari Duha, Sesri Handayani Duha, Tiarni ELIYUNUS WARUWU Gea, Ester Kurniawati Gea, Iman Kasih Gea, Jeliswan Berkat Iman Jaya Gea, Sukur Arman Gea, Wilfrida Witeri Giawa, Desiman Giawa, Doniusman Giawa, Fani Eldiana Gulo, Delisama Gulo, Destin Gulo, Eferlin Gulo, Heniwati Gulo, Heribertus Gulo, Mart Hayanti Gulo, Nasrani Gulo, Resman Halawa, Fanotona Halawa, Forman Harefa, Asrawati Harefa, Darwin Harefa, Idarni Harefa, Listi Nurmei Delima Harefa, Peringatan Harefa, Sama Anak Harefa, Serniati Zebua, Idarni Hia, Almuzizah Hia, Leader Mawarni Solidaritas Hia, Litani Yakini Hia, Yoel Tatema Hulu, Antonius Julius Hulu, Dafril Hulu, Perlindungan Faebuadodo Hulu, Pius Efrem Kakisina, Sophia Molinda Laia, Ariston Laia, Otanius laoli, Eka putri nanjaya Laoli, Ignes Monica Laoli, Jeni Astuti Laoli, Yenoria Suwarni Larosa, Yoel Melsaro Lase, Delipiter Lase, Fajariman Lase, Haniel Oktoberius Lase, Heseziduhu Lase, Ramalan Wati Lase, Ranto Riston Lase, Soterius Lombu, Roni Ariaman Marulafau, Imadulhaq Maulana, Vyeckrye Mawati Hulu, Ritaris Gus Meiman Hidayat Waruwu Mendrofa, Dista Wati Mendrofa, Endang Wijayanti Mendrofa, Happy Karya Kasih Mendrofa, Martha Surya Dinata Mendrofa, Selvinus Berkat Totonafo Mendrofa, Yupiter Nainggolan, Firmatogu Nanny Artatina Buulolo, Tiarni Duha, Ndraha, Katharina Kaeni Wartey Jemefal Jens Ndruru, Hubertus Harisman Odaligoziduhu Halawa Otanius Laia, Sukaaro Waruwu, Palindungan Lahagu S Zai, Kurniawan Sabola, Sesilia Agustina Serniati Zebua Silviani, Sherly Tafonao, Inca Nyaman Telaumbanua, Aferiaman Telaumbanua, Berlianty Telaumbanua, Ida Suryani Telaumbanua, Rinta Astuti Telaumbanua, Vita Levda Waruwu, Irwan Kristian Waruwu, Novi Ratna Suryani Waruwu, Petra Rela Aktif Iman Waruwu, Robin Markus Putra Waruwu, Sopia Zai, Kurniawan S. Zai, Kurniawan Sarototonafo Zai, Mei Karianus Zalukhu , Yuterlin Zalukhu, Risma Nelly Zalukhu, Yuterlin Zebua, Berkat Putra Zebua, Dedi Irawan Zebua, Filiriang Zebua, Jeli Asri Susanti Zebua, Meta Harmonis Zebua, Putra Bakti Zebua, Triwan Putra Zega, Irfan Zega, Jhonatan Herfandi Zega, Rohani Zega, Yamolala Zendrato, Kristiani