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Pengaruh Pengalaman Kerja, Iklim Kerja dan Kemampuan Kerja Terhadap Pengembangan Karir di Kantor Pelayanan Pajak Pratama Pematang Siantar Siregar, Nurul Khadijah; Napitupulu, Iwan Kristoni; Handayani, Putri; Situmorang, Beringin Raja; Depari, Emenda Tinalyta; Pane, Sri Gustina; Safrida, Safrida; Wasesa, Supar
Journal of Management and Economics Research Vol 2 No 3 (2024): August 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i3.180

Abstract

This study aims to determine the Effect of work experience, working climate and work ability appraisal partially and simultaneously on the career development in the Kantor Pelayanan Pajak Pratama Pematang Siantar. The study was conducted at the Kantor Pelayanan Pajak Pratama Pematang Siantar Jalan Dahlia Nomor 12, Simarito, Kecamatan Siantar Barat, Kota Pematang Siantar, Provinsi Sumatera Utara, kode pos 21111, with a population of 108 people, and a study sample. of 52 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24. Based on the analysis results obtained work experience has a effect on the career development of the Kantor Pelayanan Pajak Pratama Pematang Siantar, this is supported by the results of t count analysis > t-table (3,668 > 2,011) at n = 52 at 95% significance level. Working climate has a not effect on the career development of the Kantor Pelayanan Pajak Pratama Pematang Siantar, this is supported by an analysis of t count < t-table (0,552 < 2,011) at n = 52 at 95% significance level. Work ability appraisal has a effect on the career development of the Kantor Pelayanan Pajak Pratama Pematang Siantar, this is supported by an analysis of t count > -table (2,170 > 2,011) at n = 52 with a significant level of 95%.Value of F-count> F table (25,500 > 2,80) This states that together (multiple) there are positive and significant effects of work experience, working climate and work ability appraisal on the career development of employees of the Kantor Pelayanan Pajak Pratama Pematang Siantar. Thus the hypothesis proposed is accepted by the truth.
Pengaruh Budaya Organisasi, Komunikasi dan Kepuasan Kerja Terhadap Kinerja Pegawai Di Kantor Pelayanan Pajak Hermawan, Wahyu; Darmawan, Didik; Yulianto, Yulianto; Marpaung, Rahmad Yani; Purtaminingsih, Endang; Suprayitno, Eddi; Sadly, Effendy; Pane, Sri Gustina
Journal of Management and Economics Research Vol 2 No 3 (2024): August 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i3.182

Abstract

This research aims to determine the influence of organizational culture, communication and job satisfaction partially and simultaneously on employee performance at the Binjai Pratama Tax Service Office. The research was conducted at the Binjai Primary Tax Service Office Jalan Jambi No.1, West Rambung, South Binjai., Binjai City, North Sumatra Province, postal code 20722, with a population of 101 people, and a research sample of 50 people. Data collection was carried out by interviews, questionnaires and documentation. The data analysis technique used is multiple regression analysis using the IMB Statistics for Product and Service Solution (SPSS) computer program version 24. Based on the results of the analysis, it is found that organizational culture has a positive and significant effect on the performance of employees of the Binjai Pratama Tax Service Office, this is supported by the results of the analysis t count > t-table (2.106 > 2.014) at n = 50 at the 95% significance level. Communication has a positive and significant effect on the performance of the Binjai Pratama Tax Service Office employees, this is supported by the analysis of t count > t-table (8.186 > 2.014) at n = 50 at a significance level of 95%. Job satisfaction has a positive and significant effect on the performance of employees at the Binjai Pratama Tax Service Office, this is supported by the analysis of t count > t-table (4.107 > 2.014) at n = 50 with a significance level of 95%. The F-count value > F table (50.249 > 2.81), this states that together (multiple) there is a positive and significant influence of organizational culture, communication and job satisfaction on the performance of the Binjai Pratama Tax Service Office employees. Thus the hypothesis proposed is accepted as true.
Liquidity Ratio and Solvency Ratio Analysis to Assess the Company's Financial Performance at PT. Wahana Pronactural Tbk for the Period 2019 – 2023 Ningsih, Suci Cahya Widya; Pane, Sri Gustina; Rangkuti, Lusi Elviani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1161

Abstract

This study aims to analyze liquidity and solvency ratios as tools for assessing the financial performance of PT Wahana Pronatural Tbk during the 2019–2023 period. The method used is descriptive quantitative, utilizing secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The ratios analyzed include the current ratio, quick ratio, and cash ratio to measure liquidity, as well as the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) to assess solvency. The analysis results show that the average current ratio of 212% reflects good liquidity. However, the quick ratio of 147% and the cash ratio of 20% indicate suboptimal conditions because they are below industry standards, caused by a decrease in cash and receivables and an increase in current liabilities from year to year. Meanwhile, the solvency aspect shows a significant increase in the company's debt since 2021, with a DAR of 29% and a DER of 43%. Despite the increase in financial risk, the company is still considered capable of meeting its short-term and long-term obligations. These findings are expected to provide evaluation material for management in efforts to improve the company's efficiency and financial stability.
Working Capital and Solvency Analysis to Increase Profitability at PT Perusahaan Gas Negara Tbk for the 2019-2023 Period Safira, Eka; Pane, Sri Gustina; Lubis, Farida Khairani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1162

Abstract

The purpose of this study is to determine and analyze working capital and solvency in increasing the profitability of PT Perusahaan Gas Negara Tbk. The data analysis technique used is descriptive analysis. Data collection techniques were carried out through documentation studies and literature studies. The data used in this study are secondary data obtained from the annual financial statements of PT Perusahaan Gas Negara Tbk listed on the Indonesia Stock Exchange (IDX). Based on the results of the study, it is known that the company's net working capital fluctuated and at the end of the period there was a sharp decline. This decline was caused by a greater increase in current liabilities compared to the increase in current assets. The solvency ratio can be said to be quite good, although a high debt to equity ratio (DER) is not ideal, because a higher DER indicates that the company's funding comes more from debt. However, the decreasing value of the debt to asset ratio (DAR) indicates that the company is able to reduce its dependence on debt.