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All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT KUKIMA :Kumpulan Karya Ilmiah Manajemen
Sinaga, Ria Veronica
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH AIRLINES TANGIBLES, TERMINAL TANGIBLES, PERSONNEL QUALITY, EMPATHY DAN AIRLINE IMAGE TERHADAP CUSTOMER SATISFACTION: (Studi Pada Penumpang Garuda Indonesia) Sagala, Roslinda; Sinaga, Ria Veronica
Jurnal Manajemen dan Bisnis Volume 23 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this study was to analyze the influence of Airlines Tangibles, Terminal Tangibles, Personnel Quality, Empathy, and Airline Image partially and simultaneously on Customer Satisfaction of Garuda Indonesia Aircraft users. The number of samples was 96 respondents with primary and secondary data collection techniques, linear regression analysis techniques. double. The results showed that respondents' responses to the Airlines Tangibles variable were more dominant in stating that Airlines Tangibles (Relating to the interior of the aircraft used by airlines) owned by Garuda aircraft was very good, more dominantly stating that Terminal Tangibles (Relating to facilities and infrastructure at the airport) which owned by the airport is good, the Personnel Quality variable is more dominant stating that Personnel Quality (relating to the quality of flight attendant service on the plane) is good, the Empathy variable is more dominant stating that Empathy (relating to sincere and individual attention from flight attendants to passengers) is good, Airline Image variable is more dominant stating that Airline Image (relating to customer or consumer perceptions of the brand or company service as a whole) is good, the Customer Satisfaction variable is more dominant stating that Cu Customer Satisfaction (Related to a person's feelings after he compares (evaluates) between expectations and the results (performance) he feels after he buys or uses a product or service) is satisfactory. The Garuda Indonesia airline needs to know consumer expectations regarding airline tangibles in order to increase customer satisfaction. It is also necessary to pay attention to the condition of the facilities and infrastructure available from the airport side. This is related to the availability of executive lounges at the airport which can provide comfort to passengers while waiting for departure. To increase customer satisfaction, Garuda Indonesia needs to know what expectations consumers have regarding terminal tangibles so as to increase customer satisfaction. To increase customer satisfaction, Garuda Indonesia needs to know what expectations consumers have regarding personnel quality, Empathy and Airline Image so as to increase customer satisfaction.
PENGARUH KOMPENSASI, KEPEMIMPINAN, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA KOPERASI SIMPAN PINJAM (KSP) KARYA MURNI BINJAI Sinaga, Ria Veronica; Tarigan, Imanuel
Jurnal Manajemen dan Bisnis Volume 24 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to evaluate the influence of compensation, leadership, and work environment on employee job satisfaction at the Cooperative Savings and Loan (KSP) Karya Murni Binjai. With a sample size of 64 individuals, data was collected through questionnaires and interviews, then analyzed using multiple linear regression. The results indicate that compensation, leadership, and the work environment simultaneously have a positive and significant impact on job satisfaction, with an f-value of 22.446 (F-table = 2.31). Partially, compensation (t-value = 3.986), leadership (t-value = 3.716), and the work environment (t-value = 2.035) also show significant effects (t-table = 1.661). A correlation coefficient (r) of 0.745 suggests a strong relationship, and a coefficient of determination (R Square) of 0.555 indicates that these variables can explain 55.5% of job satisfaction variability.Based on these findings, it is recommended to evaluate compensation policies, including reviewing salary levels and incentives, and implementing recognition programs to enhance employee motivation. Leadership training, supportive leadership styles, and mentoring can strengthen the supervisor-subordinate relationship. Evaluating workplace factors, such as improving lighting, temperature, and facilities, and promoting an inclusive work culture, is essential. Providing space for employee input can also enhance overall workplace conditions.
PENGARUH MINAT PERILAKU BERWIRAUSAHA SEBAGAI VARIABEL MEDIASI DALAM PENGEMBANGAN THEORY OF PLANNED BEHAVIOR: (Studi Kasus : Masyarakat yang berwirausaha di Kota Medan) Simanihuruk, Peran; Tamba, Darwis; Sagala, Roslinda; Sinaga, Ria Veronica; Simangunsong, Elisabeth
Jurnal Manajemen dan Bisnis Volume 25 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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This study aims to analyze the role of entrepreneurial behavioral intention as a mediating variable in the development of the Theory of Planned Behavior. The research was conducted in Medan City, with a population consisting of individuals engaged in entrepreneurship within the city. The sample of the study included 400 respondents randomly selected from the population. Data collection was carried out through questionnaires and documentation, while data analysis was performed using Smart PLS version 4.0. The results of the study show that attitude toward entrepreneurial behavior has a significant positive effect on entrepreneurial intention (t-statistic 3.584 > 1.96; p-value 0.000) as well as on entrepreneurial behavior (t-statistic 3.006 > 1.96; p-value 0.003). Subjective norms from reference groups also have a significant positive effect on entrepreneurial intention (t-statistic 2.139 > 1.96; p-value 0.032) and entrepreneurial behavior (t-statistic 2.031 > 1.96; p-value 0.042). Perceived behavioral control has a significant positive effect on entrepreneurial intention (t-statistic 4.043 > 1.96; p-value 0.000) and entrepreneurial behavior (t-statistic 11.194 > 1.96; p-value 0.000). Self-confidence positively influences entrepreneurial intention (t-statistic 4.825 > 1.96; p-value 0.000), but does not have a significant effect on entrepreneurial behavior (t-statistic 0.168 < 1.96; p-value 0.867). Entrepreneurial intention has a positive effect on entrepreneurial behavior (t-statistic 2.576 > 1.96; p-value 0.010). Entrepreneurial intention was found to significantly mediate the influence of entrepreneurial attitude on entrepreneurial behavior (t-statistic 2.060 > 1.96; p-value 0.039). However, entrepreneurial intention does not mediate the influence of subjective norms on entrepreneurial behavior significantly (t-statistic 1.578 < 1.96; p-value 0.115). Similarly, entrepreneurial intention does not significantly mediate the influence of perceived behavioral control on entrepreneurial behavior (t-statistic 1.925 < 1.96; p-value 0.054). On the other hand, entrepreneurial intention significantly mediates the influence of self-confidence on entrepreneurial behavior (t-statistic 2.326 > 1.96; p-value 0.020). To enhance entrepreneurial intention and behavior, synergy between education, industry, and society is necessary to create an environment that supports entrepreneurship. Training programs that combine business simulations, mentoring, and confidence-building can help foster a positive entrepreneurial attitude. Additionally, social support from family, friends, and entrepreneur communities, as well as access to capital and supportive regulations, are crucial to optimizing individual potential for sustainable entrepreneurship.
PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK MEDAN PETISAH Sembiring, Sabeth; Sinaga, Ria Veronica; Ginting, Angelina
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 1 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i1.1132

Abstract

Tujuan dilakukan penelitian ini adalah untuk Untuk mengetahui penyebab tidak tercapainya target penerimaan pajak berdasarkan penyelesaian Surat Perintah Pemeriksaan (SP2) di KPP Pratama Lubuk Pakam dan mengetahui faktor faktor yang mendukung pelaksanaan pemeriksaan dan faktor-faktor penghambat yang dihadapi dalam pelaksanaan pemeriksaan. Data yang digunakan dalam penelitian ini adalah data penyelesaian Surat Perintah Pemeriksaan (SP2) dan data target dan realisasi penerimaan pajak dari hasil pemeriksaan berdasarkan Surat Perintah Pemeriksaan (SP2) di KPP Pratama Lubuk Pakam. Sampel yang digunakan dalam penelitian ini adalah jumlah penyelesaian Surat Perintah Pemeriksaan (SP2) tahun 2016-2018. Jenis data yangdigunakan adalah data sekunder. Metode pengumpulan data dalam penelitian ini dilakukan melalui metode wawancara dan dokumentasi. Metode analisis data menggunakan metode analisis deskriptif. Hasil penelitian dari efektivitas pelaksanaan pemeriksaan pajak dalam rangka meningkatkan penerimaan pajak di KPP Pratama Lubuk Pakam menunjukkan belum dapat mencapai target yang telah ditentukan, karena adanya faktor-faktor penghambat yang mempengaruhi pelaksanaan pemeriksaan tersebut yang bersifat internal maupun eksternal, yaitu jumlah pemeriksa yang kurang, terlalu luas wilayah KPP Pratama Lubuk Pakam, tingkat pengetahuan Wajib Pajak yang kurang tentang pajak, pembukuan wajib pajak yang kurang lengkap dan kurang sesuai dengan standart perpajakan serta wajib pajak yang pindah alamat tanpa memberitahu dulu pada KPP Pratama Lubuk Pakam. Kata Kunci : Pelaksanaan Pemeriksaan Pajak, Penerimaan Pajak, Efektivitas
PENGARUH STRUKTUR MODAL, RETURN ON EQUITY DAN FIRM SIZE TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA SILALAHI, ESLI; SINAGA, RIA VERONICA; SIMBOLON, JUWITA; SIHOTANG, HELENA
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1605

Abstract

This study aims to determine and explain the effect of Capital Structure, Return On Equity, and Firm Size partially and significantly or simultaneously and significantly on Price to Book Value in property and real estate companies listed on the Indonesia Stock Exchange. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange which consist of 60 companies. The sample selection was done by purposive sampling method that is based on the research objectives with several criteria. The number of samples in this study were 20 companies. The data used is secondary data originating from the company's financial statements which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The data analysis technique used is multiple linear regression analysis by testing the classical assumptions first, then performing the t test and F test with a significance level of 5%. The results of the t test show that Capital Structure has a negative and significant effect on Price to Book Value, while Return On Equity and Firm Size have a positive and significant effect on Price to Book Value. The results of the F test show that Capital Structure, Return On Equity, and Firm Size have a simultaneous and significant effect on Price to Book Value.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Silalahi, Esli; Sinaga, Ria Veronica; Purba, Sulastri Renita Sari
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1757

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, likuiditas, dan ukuran perusahaan  terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data yang digunakan adalah tehnik dokumentasi dengan memperoleh data yang diakses melalui www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak  158 perusahaan, dengan jumlah sampel sebanyak 23 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling yaitu berdasarkan tujuan penelitian dengan beberapa kriteria. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, dengan melakukan uji asumsi klasik yaitu: uji normalitas, uji multikolonieritas dan uji heteroskedastisitas, dan uji autokorelasi kemudian melakukan pengujian hipotesis yaitu uji t dan  uji F. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen, yaitu struktur modal, likuiditas, dan ukuran perusahaan mempunyai pengaruh signifikan terhadap harga saham. Secara parsial, struktur modal, likuiditas dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap harga saham.
PENGARUH LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Sembiring, Sabeth; Sinaga, Ria Veronica; Lase, Bertasari
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1763

Abstract

Kebijakan Dividen adalah perbandingan antara dividen yang dibyarkan dengan laba bersih yang didapatkan. Penelitian ini bertujuan untuk membuktikan secara empiris apakah pengaruh Leverage (DER), Likuiditas (CR), Profitabilitas (ROE), terhadap Kebijakan Dividen (DPR) perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2017-2019. Rumusan masalah dalam penelitian ini adalah “apakah leverage (DER), likuiditas (CR), profitabilitas (ROE), secara parsial dan secara simultan berpengaruh signifikan terhadap kebijakan dividen perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017-2019?” Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah sampel sebanyak 12 perusahaan. Data diperoleh dari Bursa Efek Indonesia tahun 2017-2019. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan tingkat signifikansi sebesar 5%.Berdasarkan hasil pembahasan dalam penelitian ini dapat diambil kesimpulan bahwa hasil pengujian secara parsial menunjukkan Leverage (DER), Likuiditas (CR), Profitabilitas (ROE) berpengaruh negatif terhadap kebijakan dividen (DPR) pada perusahaan Property dan Real Estate dimana nilai t-hitung masing-masing variabel lebih besar dari nilai t-tabel. Untuk Variabel Debt to Equity Ratio nilai t-hitung lebih besar dari t-tabel (-0,848 < 2,03693), untuk Current Ratio nilai t-hitung lebih besar dari t-tabel (-1,296 > 2,03693 ), untuk Return On Equity nilai t-hitung lebih besar dari t-tabel (-1,404 > 2,03693). Secara Simultan menunjukkan bahwa Leverage (DER), Likuiditas (CR), Profitabilitas (ROE)  berpengaruh negatif terhadap kebijakan divivden (DPR) dimana nilai F-hitung sebesar 1,366 < F-tabel sebesar 2,90 atau nilai F-signifikan sebesar 0,271 > 0,05. Oleh karena itu penulis menyarankan peneliti selanjutnya menambahkan variabel independen lainnya seperti variabel Return On Asset, Quick Ratio, Debt Ratio, Earning per Share, dan lain sebagainya dan menggunakan perusahaan manufaktur lainnya tidak hanya perusahaan manufaktur Real Estate dan Property saja serta menambah periode pengamatan dalam penelitiannya untuk mendapatkan hasil penelitian yang lebih akurat.
PENGARUH PRODUK, HARGA, PROMOSI DAN LOKASI TERHADAP VOLUME PENJUALAN KUE TART DI CLOVER BAKESHOPPE GATOT SUBROTO MEDAN Sinaga, Ria Veronica; Simangunsong, Roslin Mayanti
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2464

Abstract

PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI FINANSIAL, DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN PADA PT. BPR NUSANTARA BONA PASOGIT 7 PEMATANG RAYA Sinaga, Ria Veronica; Sembiring, Sabeth; Purba, Gresia Ruth Elsani
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2987

Abstract

This study aims to determine and explain the influence of leadership style, financial compensation and non-financial compensation on employee performance at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. Data collection was carried out through questionnaires and documentation techniques. The research method used is quantitative, with 35 respondents taken using saturated or census sampling. Data analysis in this study used SPSS version 25. From the partial test results the t test shows tcount 2.046 > ttable 1.695 and the significance level is 0.030 <0.050 proving that leadership style has a positive and significant effect on employee performance. tcount 11.325 > ttable 1.695 and a significance level of 0.000 <0.050 proves that financial compensation has a positive and significant effect on employee performance. tcount 2.317 > ttable 1.695 and the significance level is 0.027 <0.050 proving that non-financial compensation has a positive effect on employee performance. The F test shows Fcount 68.113 > F Table 2.90 and a significant level of 0.000 <0.05 proves that leadership style, financial compensation and non-financial compensation have a positive and significant effect on employee performance. From the results of the discussion, the multiple linear regression equation obtained from the results of data processing is Y = 3.372 + 0.296X1 + 0.594X2 + 0.144X3 + e. That is, leadership style, financial compensation and non-financial compensation have a positive and significant effect on the performance of employees at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. The coefficient of determination (R Square) is 0.868, meaning that employee performance can be explained by the variables of leadership style, financial compensation and non-financial compensation of 86.8% while another 13.2% is explained by other variables not explained in this study such as work discipline, communication and enthusiasm.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI Sembiring, Sabeth; Mahendra, A.; Shalini, Witya; Sinaga, Ria Veronica
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2988

Abstract

The purpose of this study was to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on stock prices in Construction and Building Sub-Sector companies listed on the IDX. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all construction and building companies listed on the IDX in the 2020-2022 period. The sample in this study were 8 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and by using SPSS version 23.The results of this study indicate that the profitability and liquidity variables have no effect on stock prices, while the leverage variable has a partial effect on stock prices. Profitability, liquidity, and leverage simultaneously affect stock prices.
Co-Authors A. Mahendra, A. Barus, Yessi Yospita Bate’e, Yuniar Butar Butar, Putri Damayanti Darwis Tamba, Darwis Esli Silalahi Ginting, Angelina Imanuel Tarigan Lase, Bertasari Lase, Susi Ratnasari Lumbanbatu, Jhon David Manik, Denada Manullang, Winda Tetty Agustina Munthe, Andika Supriadi Parhusip, Poltak T. Purba, , Antonius M. Purba, Gresia Ruth Elsani Purba, Sulastri Renita Sari Sabeth Sembiring Sagala, Roslinda Sembiring, Enjelina br Sembiring, Yogi Yovendra Shalini, Witya Sihombing, Kristin Br Sihotang, Helena Silalahi, Donalson Simangunsong, Elisabeth Simangunsong, Roslin Mayanti Simanihuruk, Peran SIMBOLON, JUWITA Sitanggang, Darna Tarigan, Miska Irani Telaumbanua, Nurmia