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Analisis Kinerja Keuangan Dengan Menggunakan Ratio Return Asset (ROA) Dan Return On Equty (ROE) Pada PT.Bank Rakyat Indonesia Agroniaga Tbk. Sonata, Ilham; Ramadhan, Noval; Effendi, Syamsul
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8267

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT Bank Rakyat Indonesia Agroniaga Tbk berdasarkan Ratio Return On Asset (ROA) dan Return On Equity (ROE).Jenis data yang digunakan adalah data primer dan sekunder,yang mana data tersebut telah diolah dan di peroleh dari sumber terdokumentasikan di Bursa Efek Indonesia (BEI) dan di perusahaan meliputi laporan keuangan pada tahun 2018,2019 dan 2020 serta sejarah perusahaan.Teknik analisis yang digunakan adalah analisis deskriptif dan analisis perbandingan,yang mana perbandingan yang digunakan adalah rasio profitabilitas rata-rata industri. Maka penulis menyimpulkan Return On Asset (ROA) pada PT Bank Rakyat Indonesia Agroniaga Tbk pada tahun 2019 mengalami penurunan dari tahun sebelumnya 2018 sebesar 0,087% dan pada tahun 2020 mengalami kesamaan dari tahun sebelumnya 2019 sebesar 0,001%, Fluktuatif ini disebabkan oleh total asset yang meningkat pada tiap tahun nya dari tahun 2018- 2020 yang tidak di ikuti oleh laba bersih. Return On Equity (ROE) pada PT Bank Rakyat Indonesia Agroniaga Tbk pada tahun 2019 mengalami peningkatan dari tahun sebelumnya yaitu tahun 2018 sebesar 0,003%, peningkatan ini disebabkan oleh total ekuitas yang meningkat secara signifikan dibandingkat dengan laba bersih, dan pada tahun 2020 mengalami penurunan secara signifikan dari tahun sebelumnya yaitu tahun 2019 sebesar 0,004%, penurunan ini disebabkan oleh laba bersih dan ekuitas yang menurun secara signifikan. Berdasarkan rasio ROA dan ROE pada PT Bank Rakyat Indonesia Agroniafa Tbk menunjukkan kurang efektif dalam kinerja keuangan dapat dilihat dari kedua rasio tersebut.

Analisis Kinerja Keuangan Perusahaan Dengan Metode Market Value Added (MVA) Dan Economic Value Added (EVA) Pada PT. Semen Batura Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2022 Sonata, Ilham; Aulia, Azizi Sri; Effendi, Syamsul; Ms, Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9359

Penelitian yang dilakukan penulis bertujuan untuk mengetahui kinerja keuangan perusahaan dengan metode Market Value Added (MVA) dan Economic Value Added (EVA) pada PT. Semen Batu Raja Tbk yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022. Jenis penelitian deskriptif kuantitatif, dengan objek penelitian yaitu Market Value Added (MVA) (X1), Economic Value Added (EVA) (X2) dan Kinerja Keuangan (Y) PT. Semen Batu Raja Tbk. Hasil penelitian menunjukkan bahwa PT Semen Batu Raja Tbk mempunyai nilai MVA yang positif dalam hal ini manajemen perusahaan berhasil meningkatkan kekayaan para pemegang saham dan dapat diketahui bahwa PT Semen Batu Raja Tbk mempunyai EVA yang baik mulai tahun 2022. Pada tahun 2019 dan 2021 EVA bernilai negatif. Apabila nilai EVA bernilai positif maka hal ini menunjukkan bahwa nilai EVA 0, yang berarti perusahaan dapat memberikan nilai tambah atas investasi yang dilakukannya. EVA yang bernilai negatif disebabkan karena nilai CC lebih besar dibandingkan dengan nilai NOPAT. Selain itu, EVA bernilai negatif disebabkan adanya covid 19. Hal ini menunjukkan nilai EVA 0 artinya perusahaan dalam situasi tidak baik pada saat itu, sehingga perusahaan tidak mampu memberikan nilai tambah untuk tahun tersebut. Kinerja keuangan PT Semen Batu Raja Tbk dapat dikatakan cukup buruk secara keseluruhan. Hal ini ditandai dengan kinerja keuangan yang merugi pada tahun 2019 – 2020 yang menyebabkan nilai EVA negatif. Sedangkan pada tahun 2021, nilai EVA tetap negatif meskipun perusahaan memperoleh laba. Hal tersebut menunjukkan bahwa laba yang diperoleh tidak mampu menutupi seluruh biaya modal (capital charge) yang ada, tahun 2022 nilai EVA bernilai positif sehingga nilai EVA pada perusahaan membaik

Analisis Strategi Pemasaran terhadap Penjualan Minyak Kelapa Sawit (CPO) pada PT. Perkebunan Nusantara III (PERSERO) Lubis, Faradilla Fakhirah; Nasti, Nilawati; Sonata, Ilham
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 2 (2023): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i2.9390

One critical commodity in Indonesia is crude palm oil, or CPO. In order to boost palm oil sales, this research use SWOT analysis to identify the most effective marketing methods. Things like assessing possibilities in the market, creating marketing strategies, designing marketing programs, and coordinating marketing activities are essentially the focus of the company's marketing strategy. This study combines primary and secondary sources to provide a descriptive account of the phenomena under investigation. Using the IFAS and EFAS matrices, a number of tests are conducted, including SWOT analysis tests. According to the study's findings, the x-axis of the SWOT diagram is the IFAS matrix value of 0.06, and the y-axis is the EFAS matrix test result value of 1.12. When the IFAS and EFAS matrices are applied to the SWOT diagram, the findings show that the company's internal factors are strong in area I. Based on the SWOT analysis, PT Perkebunan Nusantara III Medan has an aggressive approach that aims to build on current strengths while also improving and maintaining them. The firm is in kudran I, according to the SWOT diagram

Pengaruh Kecerdasan Emosional dan Stres Kerja terhadap Kinerja Pegawai Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kota Binjai Aliansyah, Rafli; Bahtiar, Bahtiar; Sonata, Ilham
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 1 (2023): Juni
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i1.9381

The formulation of the problem in this study is how the influence of emotional intelligence on employee performance. How work stress affects employee performance. How emotional intelligence and job stress affect employee performance. The purpose of this study is to determine the effect of emotional intelligence on employee performance To determine the effect of emotional intelligence on employee performance. To determine the effect of emotional intelligence and work stress on employee performance. The sample in this study amounted to 87 people. Data collection techniques in this study used questionnaires, interviews, observations, and literature studies. The analytical techniques used in this study use data quality test techniques, classical assumption tests, multiple linear analysis. The results of this study show that emotional intelligence partially has a positive and significant effect on employee performance, work stress partially has a positive and significant effect on employee performance, emotional intelligence and work stress simultaneously have a positive and significant effect on employee performance

Pengaruh Pelatihan dan Pengembangan Karir Pegawai terhadap Motivasi Kerja Pegawai di Era Revolusi Industri 4.0 pada Dinas Perhubungan Provinsi Sumatera Utara Paradiba, Ananda; Pane, Sri Gustina; Sonata, Ilham
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 2 (2023): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i2.9384

This study aims to determine how much influence the training and career development of employees carried out at the Transportation Agency has on employee work motivation. This research method is Quantitative and the technique used in sampling is a saturated sample technique where the entire population is used as a sample with a total of 65 respondents. The data source uses primary data, namely questionnaires (questionnaires), and secondary data obtained from interviews and literature studies. The data analysis technique used is multiple linear regression with the formula Y = a + b1 + X1 + b2 X2 + Ɛ and to determine how much influence employee training and career development have on employee work motivation using the t test and f test comparison techniques.The results of the validity and reliability tests of the questionnaire, each statement item is declared valid and reliable where if Rcalculating Rtabel with the value of all items above the value of 0.2441 and the regression equation Y = 12.239 + 0.096X1 + 0.319X2 + Ɛ is obtained, meaning that every increase of one unit will cause an increase in employee work motivation by 0.096 and 3.19. Knowing whether or not the hypothesis in this study is accepted, the t test technique is used and f count. The t value of training is 2.069 and the t value of employee career development is 2.766 and t table is 1.669 and obtained f count 3.921, while f table is 3.19 and the significance level (0.025 0.05) shows that training (X1) and employee career development (X2) together have a positive and significant influence on employee work motivation (Y)

Analisis Peran Dan Kualitas Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Konsultan Pajak Ratna Tio Fadila, Reihana; Simbolon, Ramadona; Barus, Muhammad Joni; Sonata, Ilham; MS, Abdul Rasyid; Elviani, Sri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 2 (2024): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i2.10668

The purpose of this study is to find out whether the role of tax consultants and the quality of consultants have an influence on taxpayer compliance at the Ratna Tio Tax Consultant Office. This study uses a quantitative method with an observational analytical study design and cross-sectional thinking. The sample size for this study is 100 taxpayers, 20 corporate taxpayers and 80 individual taxpayers. The type of sampling in this study is Non-Probability and the sample collection method used is Purposive Sampling. The data collection method in this study uses a questionnaire containing questions regarding the quality and role of tax consultants, as well as compliance with paying taxes. The study uses a multiple linear regression analysis test using SPSS 21. Based on the results of the analysis, the role of tax consultants partially has a significant effect on taxpayer compliance. P-Value (0.000 < 0.05). The quality of the Tax Consultant does not have a significant influence on Taxpayer Compliance. P-Value (0.785 > 0.05). From the results obtained, the researcher conveyed suggestions to the DJP to develop insight regarding taxpayers in the field of taxation, so that by developing insight regarding taxpayers, taxpayers will develop compliance in paying their taxes.

Edukasi Dini Untuk Wajib Pajak Masa Depan di SMK Negeri 1 Teluk Mengkudu Siregar, Zulkifli; Tarigan, Nur M Ridha; Suprayitno, Edi; Sonata, Ilham; Yudha, Tri Kartika; Amrani; Azim, Fauzan
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.15906

Background: Background: Tax is one of the sources of state revenue. So far, tax is the main source of domestic revenue. This can be seen in the State Budget (APBN). The government has made various efforts to increase the tax ratio, for example by providing tax education, tax amnesty, and even taking legal action against taxpayers who do not pay taxes. One of the reasons the tax revenue ratio is still low is because taxpayers' awareness and mindset to pay taxes is still relatively low. For this reason, the Faculty of Economics and Business, Islamic University of North Sumatra (UISU) held a Community Service (PkM) on early education of taxpayers to students of SMK Negeri 1 Teluk Mengkudu, Serdang Bedagai Regency. The purpose of this activity is to provide an understanding of the importance of tax as a source of state revenue, as well as to instill the importance of awareness of paying taxes. Method: Lectures and demonstrations delivered using Power point software. Results: Students' understanding of taxes was still low when the pretest was conducted before education and increased after the posttest after education. This is reinforced by the results of various tests where the average score of students' tax understanding tests before socialization was 3.12. Meanwhile, the average post-test score of students' tax understanding was 7.90. Conclusion: Community Service activities can improve the knowledge and understanding of students of SMK Negeri 1 Teluk Mengkudu about the importance of taxes and tax payments.

Pengaruh Disiplin Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Sumatera Utara Kurniawan, Adinda Putri; Wahyuni, Neni Sri; Sonata, Ilham
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 6, No 1 (2025): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - Juni (In Press)
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v6i1.6084

The purpose of this study is to determine the influence of work discipline and job satisfaction on employee performance at the Public Works and Spatial Planning Department of North Sumatra Province. This research method is quantitative. Using the Slovin formula, 72 respondents were obtained as a sample from a population of 263 people. Interviews and questionnaires were used to collect data. This study used multiple linear regression analysis. The results of this research are: (1) Work discipline has a positive and significant influence on employee performance at the Public Works and Spatial Planning Department of North Sumatra Province, (2) Job satisfaction has a positive and significant influence on employee performance at the Public Works and Spatial Planning Department of North Sumatra Province, (3) Work discipline and job satisfaction have a positive and significant influence on employee performance at the Public Works and Spatial Planning Department of North Sumatra Province.

Pengaruh Pelatihan dan Pengembangan Karir Pegawai terhadap Motivasi Kerja Pegawai di Era Revolusi Industri 4.0 pada Dinas Perhubungan Provinsi Sumatera Utara Paradiba, Ananda; Pane, Sri Gustina; Sonata, Ilham
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 2 (2023): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i2.9384

This study aims to determine how much influence the training and career development of employees carried out at the Transportation Agency has on employee work motivation. This research method is Quantitative and the technique used in sampling is a saturated sample technique where the entire population is used as a sample with a total of 65 respondents. The data source uses primary data, namely questionnaires (questionnaires), and secondary data obtained from interviews and literature studies. The data analysis technique used is multiple linear regression with the formula Y = a + b1 + X1 + b2 X2 + Ɛ and to determine how much influence employee training and career development have on employee work motivation using the t test and f test comparison techniques.The results of the validity and reliability tests of the questionnaire, each statement item is declared valid and reliable where if Rcalculating Rtabel with the value of all items above the value of 0.2441 and the regression equation Y = 12.239 + 0.096X1 + 0.319X2 + Ɛ is obtained, meaning that every increase of one unit will cause an increase in employee work motivation by 0.096 and 3.19. Knowing whether or not the hypothesis in this study is accepted, the t test technique is used and f count. The t value of training is 2.069 and the t value of employee career development is 2.766 and t table is 1.669 and obtained f count 3.921, while f table is 3.19 and the significance level (0.025 0.05) shows that training (X1) and employee career development (X2) together have a positive and significant influence on employee work motivation (Y)

PENGUATAN LITERASI KEWIRAUSAHAAN MELALUI PENETAPAN HARGA PRODUK KREATIF LOKAL Rahayu, Sri; Ilmiha, Jalilah; Wahyuni, Neni Sri; Yusrita, Yusrita; Nurhudawi, Nurhudawi; Effendi, Syamsul; Sonata, Ilham; Rahmarisa, Faty; Khoiriah, Ummi; Lubis, Rahma Sari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49927

Ekonomi kreatif berbasis potensi lokal memiliki peluang besar untuk meningkatkan kesejahteraan masyarakat desa. Di Desa Bandar Labuhan, Kecamatan Tanjung Morawa, Kabupaten Deli Serdang, masyarakat mengembangkan produk eco print daun kelor dan rajutan sebagai usaha ekonomi kreatif. Namun, permasalahan utama yang dihadapi adalah penetapan harga jual yang tidak berbasis pada Harga Pokok Produksi (HPP). Kondisi ini menyebabkan produk sering kali dijual di bawah nilai sebenarnya (undervalue) sehingga keuntungan yang diperoleh sangat terbatas. Kegiatan pengabdian ini dilaksanakan melalui pelatihan dan pendampingan kepada masyarakat. Metode yang digunakan meliputi analisis HPP dengan pendekatan full costing dan variable costing untuk mengidentifikasi seluruh komponen biaya produksi, serta simulasi penetapan harga jual menggunakan strategi cost plus pricing dan value based pricing. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam menghitung HPP secara sistematis, mulai dari biaya bahan baku, tenaga kerja, hingga overhead. Masyarakat juga mampu menentukan harga jual yang lebih wajar dan kompetitif, misalnya produk eco print yang semula dijual terlalu rendah kini ditetapkan sesuai dengan biaya dan nilai tambah produk. Dengan demikian, produk yang dihasilkan tidak hanya lebih bernilai ekonomis, tetapi juga memiliki daya saing yang lebih kuat di pasar. Kesimpulannya, kegiatan ini berhasil mencapai tujuan pemberdayaan, ditandai dengan peningkatan pengetahuan, keterampilan, dan pendapatan masyarakat. Integrasi analisis HPP dan strategi harga jual terbukti efektif dalam memperkuat kapasitas masyarakat desa untuk mengembangkan usaha ekonomi kreatif secara berkelanjutan.

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