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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Mirai Management Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Journal of Social Responsibility Projects by Higher Education Forum GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Media Informatika Unram Journal of Community Service (UJCS) Jurnal Bina Bangsa Ekonomika ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Ilmu Manajemen (JUIIM) Journal of Trends Economics and Accounting Research Jurnal Manajemen Bisnis Kewirausahaan KENDALI: Economics and Social Humanities ORGANIZE: Journal of Economics, Management and Finance Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Mutiara: Jurnal Penelitian dan Karya Ilmiah Mutiara : Jurnal Ilmiah Multidisiplin Indonesia IIJSE Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity International Journal of Integrated Science and Technology Advance Sustainable Science, Engineering and Technology (ASSET) Jurnal Ekonomi, Manajemen, Akuntansi Economy, Business, Finance, Accounting & Management Journal Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
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Universitas Labuhanbatu
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PENGARUH CITA RASA, HARGA, STORE ATMOSPHERE, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN Prawibowo Simbolon; Junita Lubis; Mulkan Ritonga
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.658

Abstract

This study aims to analyze the influence of taste, price, store atmosphere, and service quality on consumer satisfaction in Coffee Shops (Warkop). In an era of increasingly fierce business competition, understanding the factors that affect consumer satisfaction is very important for business continuity. The taste of drinks and food, proper pricing, a pleasant store atmosphere, and quality service are key aspects that allegedly affect customer satisfaction. This study uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to consumers of Warkop Gelas Batu 2 Rantauprapat. The sample used was 100 respondents who were calculated using the Wibisono formula, and were randomly selected. Data analysis was carried out using multiple linear regression techniques to test the relationship between free variables (taste, price, store atmosphere, service quality) and bound variables (consumer satisfaction). The results of the study show that all independent variables have a positive and significant influence on consumer satisfaction. Service quality has the strongest influence, followed by price, taste and store atmosphere. These findings indicate that to increase consumer satisfaction, Warkop Gelas Batu 2 must focus on improving service quality, adjusting product prices more competitively, improving product taste quality, and creating a more comfortable store atmosphere. Consumer satisfaction at Warkop Gelas Batu 2 is influenced by several factors that can be managed by business owners. By improving these factors, it is expected to increase customer satisfaction and their loyalty
Analisis ROA dan ROE Terhadap Harga Saham Dengan IPO Sebagai variabel Moderating Elvianti Syaputri; Yudi Prayoga; Mulkan Ritonga
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3305

Abstract

Reason of this ponder to analyze return on resources and return on value of stock costs with IPO as the driving variable. The think about covers a expansive number of Indonesian stock trade banks and populace from 2020 to 2022 and was conducted employing a focused on investigate procedure to test 29 companies. This data was analyzed utilizing IBM SPSS 27, which combines data from monetary reports for the period 2020-2022. Investigate appears that in spite of the fact that ROA has a few regions that have a critical positive affect on stock costs, ROE has a few ranges that have a negative affect on stock costs, whereas ROA and ROE have a critical positive affect on stock costs of advancements. The IPO variable can be utilized as a variable to impact the advancement of the affect ROA and ROE on stock costs. This ponder can be utilized as a instrument to think about and assess a company's execution in trade inquire about and choice making. The comes about of this think about can be utilized as a decision-making help when conducting bigger ponders.
ANALISIS MEKANISME RESTRUKTURISASI DALAM PENYELESAIAN PEMBIAYAAN BERMASALAH PADA BANK SUMUT KCP SYARIAH RANTAUPRAPAT Putri Anggraini; Muhammad Ali Al Ihsan; Ritonga, Mulkan
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 4 (2025): 2025 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i4.407

Abstract

This study aims to analyze the restructuring mechanism in the settlement of non-performing financing at Bank Sumut KCP Syariah Rantauprapat This research uses a qualitative method to collect and analyze data. The primary data source was obtained directly from the research location at Bank Sumut KCP Syariah Rantauprapat. In addition, secondary data is also collected in the form of documents. Data collection was carried out through three methods, namely observation, interviews, and document studies. Thus, this study can obtain a more complete and accurate picture of the phenomenon being studied. The results of the study show that Bank Sumut KCP Syariah Rantauprapat has implemented a restructuring mechanism in accordance with the principles stipulated in Bank Indonesia Regulation (PBI) No. 10/18/PBI/2008 and the circular letter of the board of directors No. 092/Dir/DUSy-PuiB/SE/2019. This mechanism includes three main principles, namely rescheduling, reconditioning, and restructuring. Thus, Bank Sumut KCP Syariah Rantauprapat has shown a commitment to resolving problematic financing in an effective manner and in accordance with applicable regulations. The implementation of this restructuring has proven to be effective in reducing the level of non-performing financing. The main obstacles in the restructuring process are administrative completeness and difficulties in reaching customers who have changed domiciles.
PENGARUH OPERATING CAPACITY, SALES GROWTH DAN FIRM SIZE TERHADAP FINANSIAL DISTRES (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI 2020-2023) Hasibuan, Mutiara Hikmah; Ritonga, Mulkan; Mulya Rafika
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 4 (2025): 2025 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i4.431

Abstract

This study aims to analyze the influence of operating capacity, sales growth, and firm size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The analysis method used is multiple linear regression with a quantitative approach. The results of the study show that operating capacity has a negative and significant effect on financial distress, which indicates that operational efficiency contributes to reducing the level of financial pressure of the company. Meanwhile, sales growth has a positive but insignificant influence, showing that sales growth does not necessarily play a direct role in reducing the risk of financial distress. On the other hand, firm size has a positive and significant effect on financial distress, suggesting that large-scale companies are more susceptible to financial pressure, likely due to operational complexity and higher financial burdens. These findings provide important implications for company management in formulating efficiency strategies and more adaptive organizational structures to reduce potential financial distress risks in the mining sector
ANALISIS BRAND IMAGE, PERSEPSI HARGA, PROMOSI ONLINE DAN GAYA HIDUP HEDONIS DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN PRODUK IQOS PT.HM SAMPOERNA DI RANTAUPRAPAT Sipahutar, Reza Wahyudi; Ritonga, Mulkan; Sinaga Simanjorang, Elida Florentina
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 4 (2025): 2025 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i4.437

Abstract

Penelitian ini bertujuan untuk menyelidiki elemen-elemen yang memengaruhi pilihan konsumen untuk membeli produk IQOS dari PT. HM Sampoerna di Rantauprapat, dengan fokus pada gaya hidup hedonis, persepsi harga, citra merek, dan promosi internet. Pendekatan kuantitatif deskriptif digunakan dalam studi ini, dan pengguna IQOS lokal diberikan kuesioner untuk diisi guna mengumpulkan data. Analisis regresi linier berganda digunakan untuk memastikan bagaimana variabel independen dan keputusan pembelian saling terkait. Hasil studi menunjukkan bahwa sementara persepsi harga tidak memiliki dampak yang terlihat pada keputusan pembelian, citra merek dan promosi online memilikinya. Aspek terpenting yang memengaruhi keputusan konsumen untuk membeli adalah gaya hidup hedonistik mereka. Koefisien determinasi menunjukkan bahwa keempat variabel independen dapat menjelaskan sebagian besar variasi dalam keputusan pembelian, dan telah terbukti memiliki dampak yang cukup besar pada keputusan untuk membeli.
Pengaruh Employee Engagement, Budaya Organisasi dan Work-Life Balance Terhadap Kinerja Karyawan PT. Tolan Tiga Indonesia Meisyah Mutiara; Junita Lubis; Mulkan Ritonga
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 1 (2025): April : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i1.2062

Abstract

This study aims to analyze the influence of employee engagement, organizational culture, and work-life balance on employee performance. This study uses a descriptive quantitative method with survey techniques and uses linear regression analysis to test the relationship between these variables. Data was collected from respondents who were employees at PT. Tolan Tiga Indonesia by using research instruments in the form of online questionnaires. The results show that employee engagement, organizational culture, and work-life balance have a positive and significant influence on employee performance both partially and simultaneously. High employee engagement increases motivation and productivity, a strong organizational culture encourages collaboration and innovation, while a good work-life balance reduces stress and improves employee well-being. Ces résultats confirment que les entreprises qui investissent dans un engagement accru, le renforcement de la culture organisationnelle et les politiques d’équilibre entre vie professionnelle et vie privée obtiendront des performances plus optimales de leurs employés. Par conséquent, il est conseillé aux organisations de créer un environnement de travail qui soutient ces trois facteurs afin d’augmenter l’efficacité et la compétitivité de l’entreprise.
Pelatihan Manajemen Keuangan Keluarga Dasawisma Berbasis Prinsip Akuntansi Dasar: Pengabdian Tetty Rahmiati Harahap; Erni Wahyuni; Nailil Khairini; Chairi Mutia Lubis; Mulkan Ritonga
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1758

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan literasi keuangan rumah tangga melalui pelatihan manajemen keuangan keluarga berbasis prinsip akuntansi dasar kepada kelompok Dasawisma di Desa Bandar Kumbul, Kecamatan Bilah Barat, Kabupaten Labuhanbatu. Permasalahan utama yang dihadapi masyarakat mitra adalah rendahnya pemahaman terhadap pentingnya pencatatan dan pengelolaan keuangan keluarga yang sistematis. Metode pelaksanaan kegiatan mencakup identifikasi kebutuhan, penyusunan modul pelatihan, pelatihan interaktif, pendampingan, serta evaluasi hasil. Pelatihan diberikan secara partisipatif menggunakan buku kas sederhana, simulasi studi kasus, dan diskusi kelompok. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan peserta dalam mencatat arus kas rumah tangga, menyusun anggaran, dan membuat laporan keuangan sederhana. Selain itu, pelatihan ini juga membentuk perubahan perilaku keuangan yang lebih sehat dan berkelanjutan. Kegiatan ini membuktikan bahwa penerapan prinsip-prinsip akuntansi dasar dalam kehidupan rumah tangga dapat menjadi strategi efektif dalam membangun ketahanan ekonomi keluarga serta mendorong kemandirian finansial perempuan desa. PKM ini juga sejalan dengan upaya pencapaian tujuan pembangunan berkelanjutan (SDGs), khususnya dalam aspek pengentasan kemiskinan, kesetaraan gender, dan pertumbuhan ekonomi inklusif.
Pengaruh Gaya Hidup Hedonisme, Desain Produk, Citra Merk, dan Persepsi Harga Terhadap Keputusan Pembelian Smartphone Merk Apple Yoland Shinta Nara; Mulkan Ritonga; Siti Lam`Ah Nasution
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.3961

Abstract

This study aims to examine the influence of hedonistic lifestyle, product design, brand image, and price perception on purchasing decisions for Apple smartphones. The research employed a quantitative method with data processing using the SPSS 23 application. The findings indicate that, partially, hedonistic lifestyle, brand image, and price perception have a positive and significant influence on purchasing decisions, while product design does shows a negative and significant effect. Simultaneously, hedonistic lifestyle, product design, brand image, and price perception together influence the purchasing decisions of Apple smartphones. These findings suggest that lifestyle factors, brand perception, and price perception play a more dominant role in influencing consumers' interest in purchasing Apple products compared to the aspect of product design.
GAMBARAN PENERAPAN GOOD UNIVERSITY GOVERNANCE DAN KINERJA PERGURUAN TINGGI DI KABUPATEN LABUHANBATU Ritonga, Mulkan; Pristiyono, Pristiyono; Muti'ah, Rahma
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 8, No 1 (2021): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v8i1.2066

Abstract

Perguruan tinggi merupakan pusat pengembangan keilmuan dan teknologi yang diharapkan dapat mensimulus dan mendorong percepatan laju pembangunan nasional. Pengelolaan sebuah perguruan tinggi tidak dapat disamakan dengan pengelolaan sebuah negara atau korporasi. Terdapat berbagai koridor tertentu yang erat kaitannya dengan values (nilai-nilai luhur) yang harus dijaga baik dalam hal sosial vales maupun dalam hal akademik. Hal ini jugalah yang mendorong kemunculan ide Good University Governance (GUG) dalam penyelenggaraan institusi perguruan tinggi dengan mengadopsi prinsip-prinsip yang terkandung dalam corporate governance dengan berbagai penyesuaian seperti transparansi, akuntabilitas, pertanggungjawaban, independensi serta kewajaran dan kesetaraan. Penerapan dan inplementasi prinsip-prinsip GUG diharapkan dapat menunjang kinerja sebuah perguruan tinggi secara menyeluruh seperti kinerja mutu layanan akademik, kinerja mahasiswa, kinerja riset dan kinerja SDM perguruan tinggi. Pelaksanaan dan penyelenggaraan perguruan tinggi merupakan hal yang harus ditingkatakan, peningkatan kinerja perguruan tinggi dapat dilakukan dengan memanfaatkan teknologi infomasi yang relevan guna membantu percepatan dalam penyelesaian pekerjaan. Pengelolaan sebuah perguruan tinggi harus berada dalam koridor peraturan dan perundang-undangan yang berlaku guna mendukung kebijakan dan tujuan pendidikan nasional oleh pemerintah.  
EFFORTS TO INCREASE COMMUNITY LITERACY Muti'ah, Rahma; Ritonga, Mulkan; Bangun, Budianto; Harimansyah, Harimansyah; Febrianto, Dandi; Sulaiman, Syahrol
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2023): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i1.1572

Abstract

Improving literacy, especially reading and writing literacy in society, must be one of the centers of attention of various parties. Low literacy skills will encourage people to respond incorrectly to information that has the potential to take actions that are not in accordance with existing rules and can even hinder the growth of the global human development index as the government hopes, and can even harm themselves. This service activity is carried out in an effort to improve literacy in village communities. Activities are carried out by means of outreach, discussions and training that directly involve the community. The implementation of this community service activity proves that the discussion, socialization and training methods can improve the literacy skills of the village community.
Co-Authors Ade Parlaungan Nasution Agung Kesuma Aji Agus Susanto Aida Aulia Munthe Ali Al Ihsan, Muhammad Alvin Fahrezi Dalimunthe Andini, Ratih Anita Sri Rejeki Hutagaol Ayu Anora Bangun, Budianto Bhakti Helvi Rambe Chairi Mutia Lubis Dandi Febrian Dandi Febrian Dandi Febrianto David Seen Putra Elvianti Syaputri Elvina Elvina Erni Wahyuni Eva Fitria Febrianto, Dandi Furi Windari Hari Mansah Harimansyah Harimansyah Harimansyah Harimansyah, Harimansyah Hasibuan, Muhammad Irwansyah Hasibuan, Mutiara Hikmah Hefla Syahputri Junita Lubis Junita Lubis Khairil Anshari Khairul Rizal Lubis, Junita M. Irwansyah Hasibuan Marlina Siregar Mawaddah Raudhatul Zannah DLM Meisyah Mutiara Mitra Dwi Lestari Muhammad Alam Warda Ritonga Muhammad Ali Al Ihsan Mulya Rafika Mulya Rafika Mulya Rafika Muti'ah, Rahma Nadia Rieke Pricilia Nadila Pratiwi Nailil Khairini Novilda Elisabeth Mustamu Nur'ainun Gulo Nurdiana Nurintan Asyiah Siregar Nurintan Asyiah Siregar Nurintan Asyiah Siregar3 Nurnilam Sari Nurzannah, Putri Ayu Pitriyani Pitriyani Prawibowo Simbolon Pristiyono Pristiyono Pristiyono Pristiyono Pristiyono, Pristiyono Putri Anggraini Rahma Muti'ah Rahma Muti'ah Rahma Muti'ah Rahma Muti’ah Rahma Muti’ah Rahmad Jayadi Ramayani Ramayani Ridho Kurniawan Rizal, Khairul Rosna Sahara Lubis Sarkawi, Sarkawi Simanjorang, Elida Florentina Sinaga Sinaga Simanjorang, Elida Florentina Sipahutar, Reza Wahyudi Siti Lam`Ah Nasution Siti Rodiyah Nasution Suci Nurindah Sari Sulaiman, Syahrol Suri Nurmawan Sipahutar Suryani, Jane Angrey Syahrol Sulaiman Syahrol Sulaiman Ritonga Syahrol Sulaiman Ritonga Tetty Rahmiati Harahap Tiurlina Hasmawati Sihite Umi Nofia Friska Wanda Siregar Yoland Shinta Nara Yosefpino Liandry Simangunsong Yudi Prayoga Yuniman Zebua Zeni Hawary Hasibuan Zufrie Zufrie Zufrie Zulkarnain Nasution