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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

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

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

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

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

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

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

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

THE INFLUENCE OF TAX UNDERSTANDING, TAXPAYER AWARENESS, QUALITY OF SERVICE AND TAX SANCTIONS ON COMPLIANCE OF TAXPAYERS AT KPP PRINCIPAL MEDAN PETISAH Gembira Marbun; Rolia Rumabutar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1979

This research aims to determine the influence of understanding taxation, taxpayer awareness, service quality, and tax sanctions on MSME taxpayer compliance at KPP Pratama Medan Petisah. The data collection technique in this research uses a questionnaire in the form of a Likert scale. Respondents in this study were taxpayers registered at KPP Pratama Medan Petisah. The number of taxpayers in the sample in this study was 100 respondents. The sample method used in this research was simple random sampling. The analysis technique used is a multiple linear analysis technique. The research results show that understanding taxation has a significant positive effect on taxpayer compliance MSME, taxpayer awareness has a significant positive effect on taxpayer compliance MSME, service quality has a significant positive effect on taxpayer compliance MSME, and tax sanctions have a significant positive effect on unpaid compliance MSME.

THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM ON TAX RECEIPTS AT THE KABANJAHE PRIMARY TAX SERVICE OFFICE Gembira Marbun; Rita Rhubysta Br Surbakti
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.189

This study aims to determine the effect of the voluntary disclosure program on tax revenue at the Kabanjahe Pratama Tax Service Office. The data collection technique in this study uses a questionnaire in the form of a Likert scale. Respondents in this study are taxpayers registered at the Kabanjahe Pratama Tax Service Office. The number of taxpayers who are samples in this study is 100 respondents. The research method used in this study is purposive sampling. The analysis technique used in this study is a simple linear analysis technique. The results of the study indicate that the voluntary disclosure program has a positive and significant effect on tax revenue. This means that if the voluntary disclosure program increases, tax revenue will also increase. The conclusion in this study is that the higher the taxpayers who participate in the Voluntary Disclosure Program, the higher the tax revenue. The researcher's suggestion is that the government should further improve the Voluntary Disclosure program in order to increase tax revenues, which will increase state revenues.

THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Gembira Marbun
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20529229

This study investigates the influence of financial ratios on the profit growth of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. Specifically, it examines the impact of four financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Return on Assets (ROA). A multiple linear regression analysis is employed to analyze the data. The findings reveal that each of the ratios significantly influences profit growth, both individually and collectively. The study highlights that CR, DAR, TATO, and ROA are essential indicators for assessing the financial health of mining companies and can predict future profit growth. These results are valuable for investors and creditors in making informed decisions regarding investments in the mining sector. The study contributes to the growing body of literature on financial performance analysis and offers practical insights for both researchers and industry professionals.

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