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PENGARUH KAPASITAS FISKAL TERHADAP INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAHAN KOTA / KABUPATEN DI SUMATERA UTARA Marbun, Gembira
Jurnal Manajemen dan Bisnis Vol 10 No. 1 Tahun 2010
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v10i1.72

Abstract

This research aim to know influance of fiscal capacity (Pendapatan Asli Daerah, Dana Alokasi Umum and Dana Bagi Hasil ) to the Human Development Index. Scope of research are 33 ( thirty three) local government in Sumatera Utara. Comply with criteria for sampling source it 25 (twenty five) local government in Sumatera Utara Province. Sample taking with purposive method sampling with period of research between of 2005 up to year of 2009. The data using to independent variable of by 2005-2008, and HDI data used of 2006-2009. Analysis method the used is Generalized Least Square (GLS) with random effect model estimation. The Simultanly of fiscal capacity variable (Pendapatan Asli Daerah, Dana Alokasi Umum and Sharing Dana Bagi Hasil) influance to the Human Development Index. Partially shown that only of Dana Alokasi Umum variable significance to the Human Development Index variable. But, other variable of fiscal capacity variable (Pendapatan Asli Daerah and Dana Bagi Hasil ) not influance to the Human Development Index
ANALISIS DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN BPJS MANDIRI RAWAT JALAN PADA RUMAH SAKIT BINA KASIH MEDAN Sagala, Roslinda; Marbun, Gembira
Jurnal Manajemen dan Bisnis Volume 22 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v22i2.2149

Abstract

The purpose of this study was to analyze the effect of service quality consisting of reliability, responsiveness, assurance, tangible, partial and simultaneous empathy on inpatient satisfaction at Bina Kasih General Hospital Medan. . The population of all BPJS Mandiri patients hospitalized at Bina Kasih Hospital, Medan. The sample is 96 respondents, the data collection method is through questionnaires and documentation, the analysis method is multiple regression. The regression equation: KP = 2.641 + 0.305K + 0.108Kt + 0.103Ky + 0.203B + 0.131E means that reliability, responsiveness, confidence, tangibles and empathy have a positive effect on patient satisfaction and the reliability dimension has a greater influence on inpatient satisfaction compared to other variables. The results of the F test indicate that reliability, responsiveness, confidence, tangibles and empathy have a simultaneous and significant effect on patient satisfaction, so H0 is rejected and H1 is accepted. The results of the t-test showed that reliability, responsiveness, confidence, tangibles and empathy had a partial and significant effect on patient satisfaction, so H0 was rejected and H1 was accepted. The value of the determinant coefficient (R Square) is 0.514, meaning that inpatient satisfaction can be explained by the dimensions of service quality (reliability, responsiveness, confidence, tangibles and empathy) of 51.4% while another 48.6% is explained by other unexplained factors. in this research such as security, promotion and communication. The Bina Kasih Hospital Medan should improve the quality of service regarding the variables of responsiveness, confidence/guarantee, tangible and empathy.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Marbun, Gembira; Saragih, Afni Eliana
Jurnal Riset Akuntansi & Keuangan Vol 4 No. 1 Tahun 2018
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.548 KB) | DOI: 10.54367/jrak.v4i1.452

Abstract

Intellectual capital merupakan asset tidak berwujud, sumber daya, iptek dan pengetahuan yang dimiliki perusahaan yang membedakannya dengan perusahaan lain. Intellectual capital telah berkembang dan menjadi modal yang sangat penting dan menjadi bagian yang sangat kritikal bagi perusahaan untuk memperoleh keunggulan bersaing (competitive advantage) dalam menghadapi perkembangan ekonomi global di mana persaingan semakin kuat. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja perusahaan. Penelitian ini akan dilakukan pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Metode Value Added Intellectual Coefficient (VAIC) digunakan untuk menghitung Intellectual Capital. Hasil penelitian ini menunjukkan bahwa secara simultan Intellectual Capital berpengaruh signifikan positif terhadap kinerja perusahaan. Secara parsial, Customer Capital (VACA ) berpengaruh signifikan positif terhadap kinerja perusahaan. Sedangkan variabel Human Capital (VAHU) dan Structural Capital (STVA) tidak berpengaruh signifikan terhadap kinerja perusahaan.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2017 MARBUN, GEMBIRA
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.v8i2.1606

Abstract

This study aims to prove empirically whether profitability, leverage and liquidity have a significant effect on the completeness of voluntary disclosures in annual reports on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2016 -2017. While the sample of this study was determined by purposive sampling method in order to obtain 39 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis with a significance level of 5%. The partial test results show that profitability and leverage have a positive and significant effect on the completeness of voluntary disclosure, while liquidity has a negative and insignificant effect on the completeness of voluntary disclosure. Simultaneous test results show that profitability, leverage and liquidity have a positive and significant effect on the completeness of voluntary disclosure.
PENGARUH KAPASITAS FISKAL TERHADAP INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAHAN KOTA / KABUPATEN DI SUMATERA UTARA Marbun, Gembira
Jurnal Manajemen dan Bisnis Vol 10 No. 1 Tahun 2010
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v10i1.72

Abstract

This research aim to know influance of fiscal capacity (Pendapatan Asli Daerah, Dana Alokasi Umum and Dana Bagi Hasil ) to the Human Development Index. Scope of research are 33 ( thirty three) local government in Sumatera Utara. Comply with criteria for sampling source it 25 (twenty five) local government in Sumatera Utara Province. Sample taking with purposive method sampling with period of research between of 2005 up to year of 2009. The data using to independent variable of by 2005-2008, and HDI data used of 2006-2009. Analysis method the used is Generalized Least Square (GLS) with random effect model estimation. The Simultanly of fiscal capacity variable (Pendapatan Asli Daerah, Dana Alokasi Umum and Sharing Dana Bagi Hasil) influance to the Human Development Index. Partially shown that only of Dana Alokasi Umum variable significance to the Human Development Index variable. But, other variable of fiscal capacity variable (Pendapatan Asli Daerah and Dana Bagi Hasil ) not influance to the Human Development Index
ANALISIS DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN BPJS MANDIRI RAWAT JALAN PADA RUMAH SAKIT BINA KASIH MEDAN Sagala, Roslinda; Marbun, Gembira
Jurnal Manajemen dan Bisnis Volume 22 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v22i2.2149

Abstract

The purpose of this study was to analyze the effect of service quality consisting of reliability, responsiveness, assurance, tangible, partial and simultaneous empathy on inpatient satisfaction at Bina Kasih General Hospital Medan. . The population of all BPJS Mandiri patients hospitalized at Bina Kasih Hospital, Medan. The sample is 96 respondents, the data collection method is through questionnaires and documentation, the analysis method is multiple regression. The regression equation: KP = 2.641 + 0.305K + 0.108Kt + 0.103Ky + 0.203B + 0.131E means that reliability, responsiveness, confidence, tangibles and empathy have a positive effect on patient satisfaction and the reliability dimension has a greater influence on inpatient satisfaction compared to other variables. The results of the F test indicate that reliability, responsiveness, confidence, tangibles and empathy have a simultaneous and significant effect on patient satisfaction, so H0 is rejected and H1 is accepted. The results of the t-test showed that reliability, responsiveness, confidence, tangibles and empathy had a partial and significant effect on patient satisfaction, so H0 was rejected and H1 was accepted. The value of the determinant coefficient (R Square) is 0.514, meaning that inpatient satisfaction can be explained by the dimensions of service quality (reliability, responsiveness, confidence, tangibles and empathy) of 51.4% while another 48.6% is explained by other unexplained factors. in this research such as security, promotion and communication. The Bina Kasih Hospital Medan should improve the quality of service regarding the variables of responsiveness, confidence/guarantee, tangible and empathy.
ANALISIS FAKTOR -FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN DELI SERDANG Tondang, Ifka Sri Ulina; Marbun, Gembira
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.258 KB) | DOI: 10.54367/jimat.v1i2.2272

Abstract

This study aims to determine and analyze the effect of Village Fund Management Apparatus Competence, Village Government Organizational Commitment, and Information Community Participation on Village Fund Management Accountability in Deli Serdang Regency. The type of research used in this research is quantitative research. Data collection was obtained by distributing questionnaires directly to respondents consisting of the Village Head, Village Secretary, Head of Government Section, Head of Service Section, Head of Welfare Section and Head of Financial Affairs/Treasury in villages in Deli Serdang. The location of the research was carried out at the village head office in villages in Deli Serdang Regency which had been randomly selected based on the simple random sampling method. Meanwhile, after calculating the sample using the Slovin formula, a sample of 57 respondents was obtained. The results in this study found that the competence of village fund management apparatus, village government organizational commitment, and community participation had a positive and significant influence on Village Fund Management Accountability in Deli Serdang Regency. And the result of the Adjusted R Square value is 0.846, which means (84.6%) of the independent variables are able to explain or describe the dependent variable, while the remaining 15.4% is explained or described by other variables not included in this research model. Keywords: Village Fund Management Apparatus Competence, Village Government Organizational Commitment, and Community Participation