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EDUCATION FOR THE FISHERMEN COMMUNITY OF BAGAN DELI VILLAGE ABOUT DIGITAL MARKETING OF FISH PROCESSING BUSINESSES Nidya Banuari; Ahmad Rivai; Roni Juliansyah; Arsyaf Tampubolon; Debora Tambunan; Dompak Pasaribu
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.2339

Abstract

This study is aimed at equipping the fishing community in Bagan Deli Village with knowledge regarding digital marketing strategies for fish processing businesses, focused on elevating their economic welfare. As a community fundamentally reliant upon natural resources, the people face additional challenges accessing wider markets. This community service activity comprises theoretical and practical training on marketing fish processing products through digital platforms, such as social media and e-commerce. The method includes preparation, cooperative training, and practical demonstrations. The results suggest an increase in awareness and skill in the area of digital marketing among participants, encouraging interdependence and creativity in the application of technology. This initiative aims for sustainable development through a continuous process of mentoring and monitoring.
Pengaruh Kecukupan Modal dan Pembiayaan Bermasalah Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tampubolon, Arsyaf; Amin Hou; Debora Tambunan; Aminatu Zahra
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.40

Abstract

This research aims to determine the influence of capital adequacy (CAR), non-performing financing (NPF) variables on profitability performance (ROA) in Sharia Commercial Banks in Indonesia for the period from 2015 to 2023. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique was carried out using documentation techniques and data analysis using multiple linear analysis using the F test and t test at a significant level of 5% and the Adjusted R Square coefficient of determination was 87.43%. Changes in the ROA (Y) variable were explained by changes in CAR and NPF while the remaining 12.57% is explained by other variables not included in this study. Partial research results show that CAR and NPF have a significant effect on ROA. Simultaneous research results show that CAR and NPF have an effect on ROA.
PENGUJIAN TEORI AGENSI KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2016-2021 Harman Syahfendi; Amin Hou; Debora Tambunan
Jurnal Mahkota Bisnis (Makbis) Vol 2 No 1 (2023): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v2i1.41

Abstract

Company performance is one of the most important things in the business world regarding the condition of the company, both internally and externally. It can be explained that company performance is carried out to measure and assess the success of the company's achievements in generating profits, so that the company can see the potential development that the company has achieved. This research aims to test the agency theory of dividend policy and capital structure on company performance in mining companies on the Indonesian stock exchange ( BEI) 2016-2021. The population in this study was 41 mining companies on the Indonesia Stock Exchange 2016-2021. This research used purposive sampling and obtained a sample of 11 companies. The sample collection technique uses a purposive sampling method, namely taking research samples by paying attention to certain criteria based on the research objectives. Data analysis used multiple linear regression with the help of SPSS software. The results of this research show that Dividend policy and Capital Structure simultaneously influence Company Performance (ROA)
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH GO PUBLIC PADA BURSA EFEK INDONESIA Jefri Pranata; Debora Tambunan; Emma Novirsari
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.56

Abstract

To determine the financial performance of a company, an assessment needs to be carried out. In this research, an assessment was carried out using liquidity, activity, profitability and solvency ratios. By calculating using these ratios, the public can find out whether a company's finances are healthy or not, so that the public can consider whether they want to buy shares in a company. This research aims to examine the influence of company finances before and after Go-Public on the Indonesian Stock Exchange (BEI). The population in this study was 20 companies. The sample for this study used purposive sampling and a sample of 5 companies was obtained. The sample collection technique uses a purposive sampling method, namely taking research samples by paying attention to certain criteria based on the research objectives. Data analysis used multiple linear regression with the help of SPSS software. The results of research on the liquidity ratio show a significance rate of 1.146, where this value is greater than the probability limit of 0.05. This shows that there is a significant decline in the liquidity ratio for the 2 years before and 2 years after going public. This happens because the company receives additional funds from the public, but these funds are not used to fulfill the company's short-term financial obligations so they cannot reduce the debts the company bears
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI BAHAN DASAR KIMIA DI BURSA EFEK INDONESIA 2019-2021 Nabhilla Fraynceni; Debora Tambunan; Ahmad Rivai
Jurnal Mahkota Bisnis (Makbis) Vol 2 No 1 (2023): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v2i1.57

Abstract

This study aims to examine the effect of Profitability, Leverage and company size on earnings management in manufacturing companies in the Chemical Materials Sub-Sector on the Indonesia Stock Exchange 2019-2021. The population in this study were 34 Chemical Materials Industry companies on the Indonesia Stock Exchange 2019-2021. This study used purposive sampling and obtained a sample of 12 companies. The sample collection technique used the purposive sampling method, namely taking research samples by considering several specific criteria based on the research objectives. Data analysis used multiple linear regression with the help of SPSS software. The results of the determination coefficient test showed that the Adjusted R2 value obtained was 0.469, which came from squaring the correlation coefficient value "R", which is 0.709 x 0.709 = 0.503. The magnitude of the determination coefficient (R Square) is 0.503 or equal to 50.3%. The figure means that the ROE, DER, and Size variables simultaneously (together) influence the Profit Management variable of Chemical companies listed on the IDX in 2019-2021
PENGARUH DISIPLIN KERJA, PEMBERIAN REWARD DAN PENGETAHUAN MANAJEMEN TERHADAP KINERJA KARYAWAN PADA PT. PESONA INTI RASA Salsabillah, Fauziah Mei; Tambunan, Debora
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.76

Abstract

The purpose of this study is to determine how influential work discipline, reward provision and management knowledge are on employee performance at PT. Pesona Inti Rasa. The method used in this study is quantitative. The population in the study is 80 employees sourced from the personal management of PT. Pesona Inti Rasa, while the determination technique by researchers using saturated samples. The data sources in this study are from primary data and secondary data, while the data analysis method used in this study is multiple linear regression analysis. From the results of this study it can be seen that the questionnaire statement items are declared valid because the r count value> r table while the results of the reliability test of the research results obtained that all questionnaire statement items are declared reliable because the Cronbach Alpha value is above the reliable limit value. Partially, the influence of the work discipline variable (X1) has a positive and significant effect on employee performance (Y) where the work discipline variable has a t count value from the t table. Partially (one by one) the influence of the reward variable (X2) has a positive and significant effect on employee performance (Y) where the reward variable has a t count value from the t table. Partially (one by one) it is found that the influence of the management knowledge variable (X3) does not affect employee performance (Y) where the management knowledge variable (X3) has a calculated t value from the t table. and Overall (simultaneously) it is found that the influence of the work discipline variable (X1) and the provision of rewards (X2) has a positive and significant effect on employee performance (Y) because the calculated F value for the employee performance variable (X1) and the provision of rewards (X2) is > F.table, while the management knowledge variable (X3) does not affect employee performance (Y) because the calculated F value for the management knowledge variable (X3) < F.table. The results of the determination obtained by work discipline (X1) and the provision of rewards (X2) can show a strong relationship to employee performance.
SISTEM ADMINISTRASI PAJAK PENGHASILAN (PPH) 21 PADA KOPERASI PURNA KARYA PERTAMINA (PURNAMA) CABANG MEDAN Hariati, Hariati; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.79

Abstract

Pertamina Retired Work Cooperative (Purnama) is a Private Institution engaged in the field of 3 Kg LPG Agency in Medan City whose activities are distributing 3 Kg LPG to LPG Bases in Medan City and serving PT Pertamina (Persero) Retirees in terms of Annual Data Reporting and Reporting of Deaths, Ended Retirements and Widow/Widower Pension Transfers and 3 Kg LPG Bases that collaborate with this agency are Retired Employees of PT Pertamina (Persero) who want to have business activities after retirement. The object of this research is the Medan Branch of the Pertamina Retired Work Cooperative. Data collection was carried out by interviews, observations and documentation at the Medan Branch of the Pertamina Retired Work Cooperative. The collected data were evaluated using quantitative and qualitative techniques, namely analysis based on statistical calculations in the form of numbers (amounts) and analyzed in the form of descriptions which will then be systematically arranged into a Final Project. The results of the research on the hypothesis indicate that 1. The calculation and procedure for withholding Income Tax Article 21 at the Pertamina Purna Karya Cooperative, Medan Branch, as the collector of Income Tax Article 21 has not been implemented properly in accordance with the specified time and rate. The implementation of Income Tax Article 21 has not been implemented properly because the deduction of tax debt has not been made directly to the employee's payroll. So that income tax payments have not been made in accordance with the specified time.
DETERMINANTS FACTORS OF SKIN CARE PURCHASE DECISIONS AMONG MILLENNIALS AND GEN-Z IN MEDAN CITY Jennifer Chandra; Varissa; Hendra Jonathan Sibarani; Debora Tambunan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.262

Abstract

Consumers today are very selective in choosing a cosmetic product until they finally make the decision to buy the product. As we know that beauty products offered are very diverse. Consumers will choose a beauty product besides having good quality, they will also choose a beauty product that is quite famous or has a brand image. The purpose of this study was to test and analyze the effect of brand image, popularity, price on purchasing decisions for skincare products for the millennial’s generation and gen-z in Medan City. This study uses quantitative research methods based on the philosophy of positivism, used to research on certain populations and samples. This study used 100 samples from the Medan Petisah sub-district whose sampling used the cluster random sampling method. Based on the research results obtained that the brand image variable has a t-statistics value of 1.398 < 1.66 and p-value of 0.163, so the brand image has no significant effect on purchasing decisions for skincare products, the brand popularity variable has a t-statistics value of 4.239 > 1.66 and p-value of 0.000, then brand popularity has a positive and significant effect on purchasing decisions for skincare products and the product price variable has a t-statistics value of 2.246 > 1.66 and p-value of 0.025, then the product price has a positive and significant effect on purchasing decisions for skincare products for millennials and gen-z in Medan City.
EVALUASI SISTEM PEMBERIAN KREDIT STUDI KASUS PADA PT BPR ASIA BINTANG CEMERLANG Rahayu, Sri; Tambunan, Debora; Pasaribu, Deby Siska Oktavia
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 1 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i1.81

Abstract

The purpose of this study is to determine: 1) Whether the credit granting system implemented by PT BPR Asia Bintang Cemerlang is appropriate according to the existing theory. 2) Whether the internal control system of credit granting implemented by PT BPR Asia Bintang Cemerlang is effective. This type of research is a case study. Data collection techniques used are interviews, documentation and questionnaires. To answer the first problem, it is done by comparing the credit granting system according to the theory with the credit granting system that exists in PT BPR Asia Bintang Cemerlang. Meanwhile, to answer the second problem, namely by analyzing the implementation of internal control and with compliance testing using the Stop-or-go Sampling method with the following steps: 1) determining the attributes to be examined, 2) determining the population to be sampled, 3) determining the level of reliability and DUPL, 4) determining the first sample to be taken, 5) creating a Stop-or-go Decision table. Based on the results of the data analysis, it can be concluded that the credit granting system in PT BPR Asia Bintang Cemerlang Medan is in accordance with the underlying theory and the internal control system implemented by PT BPR Asia Bintang Cemerlang Medan is effective. This can be seen from the fulfillment of the elements in existing internal control and from compliance testing of samples, no errors were found or errors were equal to 0.
Co-Authors Ade Pratama Adi Harianto Agus Susanto Ahmad Fadli Ahmad Fadli Ahmad Fadli Ahmad Rivai Albert Ali Syah Putra Ali Syahbana Amin Hou Aminatu Zahra Anita Anita Arsyaf Tampubolon Asriyana Asriyana Asriyana Kaseng Asriyana S. Kaseng Bayu Pranata Bhastary, Manda Chaniago, Sabaruddin Darwan Tanady Deby Siska Oktavia Pasaribu Della Amanda Denni Denni Devia Febrina Dewi Rafiah Pakpahan Dona Pasaribu Dwi Pertiwi Anggraini Elisabeth Nainggolan Emma Novirsar Erina Alimin Ester Hervina Sihombing ESTER HERVINA SIHOMBING, ESTER HERVINA Fauzia Mei Salsabillah Fichri Alfisyahri Fiqrida Amalia Frans Gideon Sinuhaji Ginting, Rika Adelina Br. Glen Bagasta Simanjuntak Grestin Ekalina Turnip Hamjah Arahman Hariati, Hariati Harman Syahfendi Hendra Jonathan Sibarani Hendra Jonathan Sibarani Hendra Jonathan Sibarani Hendry Hendry Husni, Calysta Thedrica Ika Puspa Satriany Inda Arfa Syera Indra Budiman Iventura Fitra Uli Tamba Jefri Pranata Jen Peng Huang Jennifer Chandra Jimmy Kelana Jonson Rajagukguk Juliansyah, Roni Juliansyah, Roni Kevin Kevin Khairun Nisa Lili Maulidza Loren Simbolon Maduma Sari Sagala Manda Dwipayani Bhastary Martin Martin Martin Martin Martin Mega Sanjaya Mhd Ismail Magfur Mhd Restu Razaq Razaq Muhammad Fathoni Muhammad Fathoni, Muhammad Nabhilla Fraynceni Nasib Nasution, Muhammad Ilham Nidya Banuari Novirsari, Emma Nur Ikhsan Umam Nurmaidah Ginting Olivia Winda Ony Panjaitan Pakpahan, Victor Maruli Puspita Dewi Ratih Amelia Ratih Amelia, Ratih Rayhan Ananda Rina Asriani Levianti Rita Agusniat Larosa Rivai, Ahmad Robin Roni Juliansyah Roni Juliansyah Royanti Lusiana Lumbangaol Salqaura, Siti Alhamra Salsabillah, Fauziah Mei Sihombing, Natalia E. Sinurat, Elperida Juniarni Sitorus, Dompak SRI RAHAYU Steven Gea Sulistiyowati, Lisa Harry Susan G.V. Nainggolan Susan Grace Veranita Nainggolan Syahlina, Maya Tiara Dwi Mauliddyna Tony Tony Blayer Simangunsong Tony Honkley Varissa Vikro Gabriel V. Saing Vina Maria Ompusunggu Wasiman, Wasiman Widy Hastuty HS Wijaya, Elyzabeth Windy Cang Yesika Yanuarisa ZAKIA FADILA Zulia Rifda Daulay