Article Per Year (5 Year)
p-Index From 2021 - 2026
2.663
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Kepada Masyarakat Patikala International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Penelitian Pendidikan Indonesia International Journal of Business, Economics & Financial Studies Accounting Progress
Collyn, Daniel
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
EFFECT OF TRANSFORMATIONAL LEADERSHIP, COMPENSATION AND EMPLOYEE DEVELOPMENT ON WORK MOTIVATION MSME EMPLOYEES IN MEDAN CITY Surianto Zalukhu, Rika; Piter Sony Hutauruk, Rapat; Collyn, Daniel
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 5 (2022): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i5.29

Abstract

This study aims to examine the effect of transformational leadership, compensation and employee development on the work motivation of MSME employees in Medan City. The dependent variable of the study is work motivation, while the independent variables of the study include transformational leadership, compensation and employee development. This research is quantitative descriptive. The study was conducted on employees of 15 Food and Beverage SMEs in Medan City, amounting to 120 people. The sampling method used is the saturated sample. The type of data used is primary data. The data collection method used a questionnaire distributed online to 120 respondents. From a total of 120 questionnaires distributed, as many as 100 questionnaires returned with complete data for the measurement of all variables. Methods of data analysis using multiple linear regression analysis method. The results showed that transformational leadership partially had a positive and significant effect on the work motivation of MSME employees in Medan City. Likewise, compensation and employee development are partially concluded to have a positive and significant effect on the work motivation of MSME employees in Medan City.
ANALYSIS OF GOVERNMENT'S ELECTRONIC MONEY POLICES IMPACT ON THE PEOPLE OF TEBING TINGGI CITY'S DECISION ON ELECTRONIC MONEY USAGE Mariani Sinurat, Yenni; Collyn, Daniel
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.391

Abstract

The aim of this study is to examine the impact of government policy related to electronic money on the decisions of the people of Tebing Tinggi to use electronic money in transactions. There are at least five important government policies related to the usage of electronic money, namely policies for non-cash payment providers registered with Bank Indonesia (BI), policies for applying limits for electronic money storage balances, payment standardization policies, policies for electronic money as a substitute for tickets and policies for disbursing electronic money balances. This research was conducted to the people of Tebing Tinggi with 399 samples. Sampling using simple random sampling technique. The type of data used in this study is primary data collected using questionnaire. Methods of data analysis is using multiple linear regression analysis method. The results of the analysis show that the policies of non-cash payment providers registered with BI, policies for applying limits on electronic money storage balances, payment standardization policies, and policies for partial disbursement of electronic money balances have a positive and significant impact on the decision of the people of Tebing Tinggi to use electronic money. Meanwhile, the electronic money policy as a substitute for tickets has a positive effect but not significant.
The Effect of Capital Structure, Financial Performance, Firm Growth and Size on Firm Value: Empirical Study on Manufacturing Listed Companies on the Indonesia Stock Exchange Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.22

Abstract

Today, companies in the industry and the current economic conditions have created tight competition between manufacturing companies. Competition in the manufacturing industry makes every company improve its performance so that its goals can still be achieved. A high company value is the desire of every company owner because a high company value indicates the prosperity of its shareholders is also high. This study analyses the effect of capital structure, financial performance, firm growth, and size on firm value. This type of research was descriptive quantitative. The study was conducted on 181 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The research sample was 41 companies. The sampling technique used was purposive. The type of data used is secondary data. Data were analyzed using multiple linear regression analysis methods. The results show that financial performance partially has a positive and significant effect on firm value. Meanwhile, capital structure, firm growth, and firm size partially have a positive and insignificant effect on firm value.
Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia Zalukhu, Rika Surianto; Sinurat, Mangasi; Collyn, Daniel; Hutauruk, Rapat Piter Sony; Syahputra, Ari
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.23

Abstract

An Accounting Information System (AIS) is a system that collects, records and processes financial data and non-financial data related to financial transactions to produce information for decision-making. The decision-making process plays an important role in achieving organizational goals. This study aimed to analyze the factors that influence the effectiveness of Accounting Information Systems (AIS) at the government agency in North Nias Regency. The factors tested are user capability, top management support and education and training. The effectiveness of AIS is the study's dependent variable, while user capabilities, top management support and education and training are independent variables. This research was conducted on employees using AIS at the Regional House of Representative Secretariat, Education Office, and Civil Registry Office of North Nias Regency. The research population was 40. The sampling technique used saturation sampling. The type of data used is primary data. Data were obtained by using research questionnaires. Methods of data analysis using multiple linear regression analysis methods. The analysis results show that user capability, top management support, and education and training have a positive and significant effect on the effectiveness of AIS either partially or simultaneously.
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.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Co-Authors Anita Purba Arseto, Dedy Dwi Damanik, Sri Winda Hardiyanti HUTABARAT, METYRIA IMELDA Hutauruk, Rapat Piter Sony Jayanti S., Suci Etri JAYANTI, SUCI ETRI Mariani Sinurat, Yenni Piter Sony Hutauruk, Rapat Rika Surianto Zalukhu Sagala, Yomeini Margaret Sinaga, Murbanto Sinurat, Mangasi Sinurat, Yenni Mariani Surianto Zalukhu, Rika Syahputra, Ari Zalukhu, Rika Surianto