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All Journal Akuntansi'45 Priviet Social Sciences Journal Mount Hope Global Economic Journal Jurnal Penelitian Pendidikan Indonesia Community Service Progress Accounting Progress
Hutauruk, Rapat Piter Sony
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYSIS OF PRICES, PROMOTIONS AND PRODUCT QUALITY IN INCREASING SALES IN COMPANIES CONVENIENCE GOODS (Case Study at PT. Tahta Sukses Abadi) Angkasa, Justine; Priscillia; Tambun Saribu, Holfian Daulat; Hutauruk, Rapat Piter Sony
Mount Hope Economic Global Journal Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i1.174

Abstract

This research aims to determine the influence of price, promotion and product quality on sales at convenience goods companies. The sample used in this research was customers from convenience goods companies. The type of data used in this research is quantitative data. The nature of this research is descriptive explanatory. The value of the Adjusted R Square coefficient of determination is 0.512, this shows that the ability of the variables Price (X1), Promotion (X2), and Product Quality (X3) explains its influence on Sales (Y) by 51.2%. Meanwhile, the remaining 48.8% is the influence of other independent variables not examined in this research. It was found that the Ftable value was (2.69) and was significant α = 5% (0.05), namely Fcount (34.263) and sig.a (0.000a). This indicates that the research results accept H1 and reject H0, meaning that simultaneously Price, Promotion and Product Quality have a positive and significant effect on Sales. The value of tcount (2.449) > ttable (1.981) is significant 0.016 < 0.05, it is concluded that there is a partially significant negative influence between Price and Sales. The value of tcount (7.146) > ttable (1.981) is significant 0.000 < 0.05 so it can be concluded that there is a partially significant positive influence between Promotion on Sales. The value of tcount (4.665) > ttable (1.981) is significant 0.000 < 0.05, it can be concluded that there is a partially significant positive influence between Product Quality and Sales
Analysis of the impact of personal selling, promotion, and brand image on the purchase decision of Mitsubishi cars at PT Dipo International Pahala Otomotif Vigo, Marvin; Harvin, Frans; Ciawi, Natalia; Chandria, Vivi; Saribu, Holfian Daulat Tambun; Hutauruk, Rapat Piter Sony
Priviet Social Sciences Journal Vol. 3 No. 12 (2023): December 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v3i12.259

Abstract

This research aims to examine the influence of personal selling, promotion, and brand image on the purchase decision of Mitsubishi cars at PT Dipo International Pahala Otomotif. The declining phenomenon in purchase decisions is evident from the decrease in the number of units sold. Personal selling is currently focused only on exhibitions in shopping centers, thus not operating optimally. The promotions tend to rely more on discounts and less varied trade promotions, providing limited choices for consumers. The well-known brand image of Mitsubishi, perceived positively by consumers for its quality, is acknowledged. The research methodology employs quantitative research with data analysis using descriptive methods. The population in this study consists of 128 customers at PT Dipo International Pahala Otomotif, with a sample determined through simple random sampling, totaling 97 customers. The conclusions drawn from the research indicate that, both partially and simultaneously, personal selling, promotion, and brand image have a positive and significant impact on purchase decisions, with a coefficient of determination of 93.8%.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Hutabarat, Metyria Imelda; Andini, Nadya Syakira
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.873

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting dan struktur modal terhadap kinerja perusahaan. Populasi penelitian berjumlah 63 perusahaan sektor Pertambangan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2019-2021. Teknik sampling menggunakan purposive sampling dan menghasilkan 10 perusahaan yang memenuhi kriteria sampel. Jenis data yang digunakan adalah data panel. Data diakses secara online pada website Bursa Efek Indonesia (BEI) dan PROPER Kementerian Lingkungan Hidup dan Kehutanan. Estimasi model regresi data panel menggunakan pendekatan pooled least square. Berdasarkan hasil analisis yang telah dilakukan, maka dapat disimpulkan bahwa penerapan green accounting dan struktur modal secara parsial berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selanjutnya, penerapan green accounting dan struktur modal secara simultan berdampak signifikan terhadap kinerja perusahaan. Penelitian ini berimplikasi pada teori green accounting dan penentuan kebijakan perusahaan terkait penerapan green accounting.
Peran perilaku pengelolaan keuangan sebagai mediator dalam meningkatkan kinerja keuangan UMKM di kota Medan Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel; Jayanti, Suci Etri; Damanik, Sri Winda Hardiyanti
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243356

Abstract

Penelitian ini bertujuan menganalisis pengaruh kemampuan menyusun laporan keuangan, literasi keuangan, dan inklusi keuangan terhadap kinerja keuangan UMKM, baik pengaruh langsung maupun pengaruh tidak langsung melalui perilaku pengelolaan keuangan. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian dilakukan kepada 100 orang pelaku UMKM di kota Medan. Teknik penarikan sampel menggunakan teknik simple random sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner. Data dianalisis menggunakan metode analisis jalur (path analisys). Hasil analisis menunjukkan bahwa kemampuan menyusun laporan keuangan, literasi keuangan, dan inklusi keuangan secara parsial berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan UMKM. Kemampuan menyusun laporan keuangan dan literasi keuangan secara parsial berpengaruh positif tidak signifikan terhadap kinerja keuangan UMKM. Sementara itu, inklusi keuangan dan perilaku pengelolaan keuangan secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Temuan menarik lainnya adalah perilaku pengelolaan keuangan memediasi pengaruh kemampuan menyusun laporan keuangan terhadap kinerja keuangan UMKM. Perilaku pengelolaan keuangan juga memediasi pengaruh literasi keuangan terhadap kinerja keuangan UMKM. Sementara itu, perilaku pengelolaan keuangan tidak memediasi pengaruh inklusi keuangan terhadap kinerja keuangan UMKM. Implikasi pada penelitian ini mendorong pengembangan strategi dan kebijakan yang dapat meningkatkan literasi keuangan, mengoptimalkan inklusi keuangan, dan memperbaiki perilaku pengelolaan keuangan UMKM, yang pada akhirnya akan meningkatkan kesejahteraan dan pertumbuhan berkelanjutan sektor UMKM.
Analysis of the financial literacy index of MSMEs 4.0 and its determinants Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Astika, Lili
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254802

Abstract

The financial literacy index of the Indonesian population has increased, yet cases of illegal online loan scams and fraudulent online transactions remain high due to low financial literacy. This study analyzes the financial literacy index of MSME 4.0 entrepreneurs in Tebing Tinggi City and its determinants to support the formulation of appropriate policies. The examined variables include education level, age, business turnover, and gender. Primary data were collected through questionnaires from 100 MSME entrepreneurs using e-commerce and social commerce platforms. Data analysis was conducted using multiple linear regression. The results indicate that the financial literacy index of MSME 4.0 entrepreneurs in Tebing Tinggi City is relatively high (82.26 percent). Education has a positive and significant effect on financial literacy, while age and business turnover have a negative and significant effect. Gender has a positive but insignificant effect. The implications of this study emphasize the importance of improving access to financial education, particularly for older entrepreneurs and those with higher business turnover, to enhance their understanding of modern financial technology.
Analisis Tingkat Kesehatan Finansial Pada Koperasi Simpan Pinjam CU Makmur Bersama Kota Tebing Tinggi Hutauruk, Rapat Piter Sony
Accounting Progress Vol. 4 No. 1 (2025): Accounting Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i1.216

Abstract

This study aims to analyze the financial health level of the Credit Union (CU) Makmur Bersama Savings and Loan Cooperative in Tebing Tinggi during the 2019-2021 period. This assessment is important to determine the cooperative’s ability to maintain performance and adhere to sound financial management principles. The research uses a qualitative method with a descriptive approach by analyzing secondary data in the form of financial reports, specifically balance sheets and income statements from 2019 to 2021. Data collection was conducted using documentation techniques. The data were analyzed using financial ratio analysis based on six indicators of cooperative health: capital, quality of productive assets, efficiency, liquidity, independence and growth, and cooperative identity, referring to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs of the Republic of Indonesia No. 06/Per/Dep.06/IV/2016. The results showed that CU Makmur Bersama was in a healthy category throughout the observed period with an average score of 71.83. These findings are expected to serve as a basis for improving and strengthening the cooperative’s financial management system to ensure its sustainability and member welfare.
Analisis Tingkat Kesehatan Bank Umum BUMN Yang Masuk Dalam Top 1000 World Banks 2024 Versi The Banker Menggunakan Metode RGEC Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 1 (2025): Accounting Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i1.217

Abstract

This study aims to analyze the financial health of state-owned commercial banks (Bank Umum BUMN) included in the Top 1000 World Banks 2024 list by The Banker using the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, and Capital). This is a descriptive quantitative study utilizing secondary data in the form of annual reports from 2021 to 2023, obtained from the official websites of the Indonesia Stock Exchange (IDX) and each respective bank. The risk profile aspect was assessed using the Non-Performing Loan (NPL) ratio, good corporate governance was evaluated based on the self-assessment results of each bank, earnings were analyzed through Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), while capital was measured using the Capital Adequacy Ratio (CAR). The results showed that during the 2021–2023 period, the four state-owned commercial banks achieved Composite Rating 1 (PK-1), indicating a "very healthy" status. The risk profile and GCG were in the “healthy” category, while the earnings and capital aspects were in the “very healthy” category with positive growth trends, particularly in ROA, ROE, and NIM. These findings indicate that, overall, state-owned commercial banks maintain strong financial performance and health, although there is still room for improvement in risk and governance aspects to align with other financial indicators. This study contributes to stakeholders’ understanding of the stability and long-term sustainability prospects of state-owned banks.
Sosialisasi Dan Edukasi Publik Pasar Modal Di SMA Negeri 1 Dolok Masihul Kabupaten Serdang Bedagai Gunawan, Didik; Sianipar, Cristin Natalia; Cahyadi, Willy; Hutauruk, Rapat Piter Sony; Rahayu, Rahayu; Suwita, Alya
Community Service Progress Vol. 4 No. 1 (2025): Community Services Progress Edisi Juni 2025
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v4i1.220

Abstract

Currently, many schools do not provide financial knowledge to their students. Students should learn about investment early in accordance with the development of technology and science. Therefore, many students do not understand investment and capital markets, so they do not have the enthusiasm to save for the future. The purpose of this program is to increase students' knowledge about investment in the capital market and reduce the impact of low interest in investing in the capital market. In addition, the purpose of this service is to provide education and training on investment in the capital market to students of SMA Negeri 1 Dolok Masihul, Serdang Bedagai Regency. This activity is expected to motivate students to try to invest in the capital market.
Co-Authors Andini, Nadya Syakira Angkasa, Justine Astika, Lili Cahyadi, Willy Chandria, Vivi Ciawi, Natalia Collyn, Daniel Damanik, Sri Winda Hardiyanti Gunawan, Didik Harvin, Frans HUTABARAT, METYRIA IMELDA JAYANTI, SUCI ETRI Priscillia Rahayu Rahayu Rika Surianto Zalukhu Saribu, Holfian Daulat Tambun Sianipar, Cristin Natalia Suwita, Alya Tambun Saribu, Holfian Daulat Vigo, Marvin Zalukhu, Rika Surianto