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All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT
Purba, Antonius M.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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ANALISIS PERBANDINGAN MINAT BERWIRAUSAHA DAN BEKERJA SEBAGAI KARYAWAN DI MASA PANDEMI COVID-19: (Studi Kasus : Alumni Tahun 2020/2021 Fakultas Ekonomi Unika Santo Thomas Medan) Tamba, Darwis; Sipahutar, Robinson; Purba, Antonius M.
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.v22i2.2136

Abstract

The purpose of this study is to compare interest in entrepreneurship and working as an employee during the Covid-19 pandemic. The population is all alumni of the Faculty of Economics, Unika Santo Thomas, Medan. A sample of 96 respondents, data collection techniques using questionnaires, documentation and interviews, data analysis techniques referring to Miles & Huberman (1992: 16) with three flow of activities that occur simultaneously, namely: data reduction, data presentation, conclusion drawing/verification. The results showed that interest in entrepreneurship during the Covid-19 pandemic among alumni of the Faculty of Economics, Unika Santo Thomas, Medan, was higher, namely 56 respondents compared to interest in working as an employee during the Covid-19 pandemic, which was 40 respondents. The reason respondents chose to be interested in entrepreneurship is because during the Covid-19 pandemic, many companies have reduced the number of employees or terminated their employment relationship. With entrepreneurship, they will open up new job opportunities for people affected by Covid-19. And they also want to be free to manage their own work. The reason respondents chose interest in working as an employee is because by working as an employee they will get a steady income every month. Even though during the Covid-19 pandemic, many companies or agencies have reduced the number of employees, the respondents will remain firm in their stance and will be more active in preparing themselves to compete in the world of work. To conduct a comparative analysis of interest in entrepreneurship and working as an employee during the COVID-19 pandemic, an in-depth evaluation should be carried out by adding an indicator of questions about the reasons for alumni to become entrepreneurs and work as employees and increase the number of respondents observed.
PENGARUH PREDIKTABILITAS MEREK, KESUKAAN PADA MEREK, KOMPETENSI MEREK, REPUTASI MEREK DAN KEPERCAYAAN PADA PERUSAHAAN TERHADAP LOYALITAS MEREK HONDA: (Studi Kasus : Masyarakat Pengguna Mobil Honda di Kecamatan Medan Tuntungan) Tamba, Darwis; Purba, Antonius M.
Jurnal Manajemen dan Bisnis Volume 23 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

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Abstract

PENGARUH KOMPETENSI DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVINING PADA CU MAJU TARUTUNG Munthe, Mario Nicolas; Purba, Antonius M.; Munthe, Kornel
Jurnal Manajemen dan Bisnis Volume 24 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to analyze and determine the influence of competence, work culture on employee performance with job satisfaction as an intervining variable at CU Maju Tarutung. Primary data was obtained through questionnaires and secondary data using documentation techniques. The total population of this study was 37 people and using a saturated sampling technique the sample was also 37 people. The data analysis technique uses multiple regression analysis, but first a validity and reliability test is carried out as well as a classical assumption test, and then a hypothesis test is carried out using the t, F and Sobel tests. The results of this research show that the competency variables, work culture together have a significant effect on job satisfaction and the competency variables, work culture and job satisfaction together have a significant effect on the performance of CU Maju Tarutung employees. Partially, the competency and work culture variables have a positive and significant effect on job satisfaction and the competency, work culture and work satisfaction variables partially have a positive and significant effect on employee performance at CU Maju Tarutung. Competence has a positive effect on employee performance which is mediated by job satisfaction, job satisfaction is not able to mediate the effect of competence on employee performance, while work culture has a positive and significant effect on employee performance and job satisfaction is able to mediate the effect of work culture on employee performance
PENGARUH ASYMETRIC INFORMAITION, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Sitanggang, Abdonsius; Purba, Antonius M.
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1754

Abstract

Tujuan penelitian ini adalah untuk menguji kembali secara empiris pengaruh informasi asimetri, leverage dan ukuran perusahaan terhadap manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan tahunan periode 2011-2013 sebanyak 138 perusahaan. Sampel penelitian menggunakan porposive samping sebanyak 50 perusahaan. Teknik analisis data yang digunakan adalah model regresi linear berganda. Dari hasil olah data diperoleh bahwa nilai koefisien korelasi (R) sebesar 0,586. Artinya, asimetri informasi, leverage dan ukuran perusahaan berhubungan erat dengan manajemen laba; nilai koefisien determinan (R Square) sebesar 0,344. Artinya, manajemen laba dapat dijelaskan oleh asimetri informasi, leverage dan ukuran perusahaan sebesar 34,4% dan 65,6% dijelaskan oleh faktor lain. Dari hasil uji t, diperoleh X1 1ilai thitung (3,377) > ttabel (1,976) dengan tingkat signifikansi 0,001 < 0,05, sehingga H1 diterima; artinya, asimetri informasi berpengaruh positif signifikan terhadap manajemen laba. X2 nilai thitung (5,457) > ttabel (1,976) dengan tingkat signifikansi 0,000 < 0,05, sehingga H2 diterima;artinya, leverage berpengaruh positif signifikan secara terhadap manajemen laba; dan X3 nilai thitung (2,808) > ttabel (1,976) dengan tingkat signifikansi 0,006 < 0,05, sehingga H3 diterima; artinya, ukuran perusahaan berpengaruh positif signifikan terhadap manajemen laba. Dengan demikian asimetri informasi, leverage dan ukuran perusahaan, secara parsial berpengaruh positip dan signifikan terhadap manajemen laba pada perushaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013.
PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Parhusip, Poltak Theodorus; Sitanggang, Abdonsius; Purba, Antonius M.; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3525

Abstract

This research aims to empirically determine the impact of liquidity ratio, leverage ratio, and activity ratio on profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The study involves ten pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2019-2021 as the sample. Secondary data using documentation techniques were employed for the study, and the data analysis utilized multiple linear regression.. The research results revealed a multiple linear regression equation: Y = -93.825 + .217X1 – 0.703X2 + 0.606X3. According to the t-test, each ratio individually has a significant influence on profit growth. In other words, these three ratios collectively contribute significantly to understanding the factors influencing profit growth in pharmaceutical companies on the Indonesia Stock Exchange. The F-test indicates that simultaneously, liquidity ratio, leverage ratio, and activity ratio have a significant impact on profit growth in pharmaceutical companies. This suggests that liquidity ratio, leverage ratio, and activity ratio collectively influence profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The coefficient of determination, with a value of 0.655, implies that 65.5% of the variance in profit growth can be explained by these three ratios, while the remaining 34.5% is attributed to other factors. For future research, it is recommended that researchers increase the sample size and incorporate additional variables to obtain a more comprehensive and accurate analysis.
ANALISIS PERBANDINGAN MINAT BERWIRAUSAHA DAN BEKERJA SEBAGAI KARYAWAN DI MASA PANDEMI COVID-19: (Studi Kasus : Alumni Tahun 2020/2021 Fakultas Ekonomi Unika Santo Thomas Medan) Tamba, Darwis; Sipahutar, Robinson; Purba, Antonius M.
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.v22i2.2136

Abstract

The purpose of this study is to compare interest in entrepreneurship and working as an employee during the Covid-19 pandemic. The population is all alumni of the Faculty of Economics, Unika Santo Thomas, Medan. A sample of 96 respondents, data collection techniques using questionnaires, documentation and interviews, data analysis techniques referring to Miles & Huberman (1992: 16) with three flow of activities that occur simultaneously, namely: data reduction, data presentation, conclusion drawing/verification. The results showed that interest in entrepreneurship during the Covid-19 pandemic among alumni of the Faculty of Economics, Unika Santo Thomas, Medan, was higher, namely 56 respondents compared to interest in working as an employee during the Covid-19 pandemic, which was 40 respondents. The reason respondents chose to be interested in entrepreneurship is because during the Covid-19 pandemic, many companies have reduced the number of employees or terminated their employment relationship. With entrepreneurship, they will open up new job opportunities for people affected by Covid-19. And they also want to be free to manage their own work. The reason respondents chose interest in working as an employee is because by working as an employee they will get a steady income every month. Even though during the Covid-19 pandemic, many companies or agencies have reduced the number of employees, the respondents will remain firm in their stance and will be more active in preparing themselves to compete in the world of work. To conduct a comparative analysis of interest in entrepreneurship and working as an employee during the COVID-19 pandemic, an in-depth evaluation should be carried out by adding an indicator of questions about the reasons for alumni to become entrepreneurs and work as employees and increase the number of respondents observed.
PENGARUH PREDIKTABILITAS MEREK, KESUKAAN PADA MEREK, KOMPETENSI MEREK, REPUTASI MEREK DAN KEPERCAYAAN PADA PERUSAHAAN TERHADAP LOYALITAS MEREK HONDA: (Studi Kasus : Masyarakat Pengguna Mobil Honda di Kecamatan Medan Tuntungan) Tamba, Darwis; Purba, Antonius M.
Jurnal Manajemen dan Bisnis Volume 23 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PENGARUH KOMPETENSI DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVINING PADA CU MAJU TARUTUNG Munthe, Mario Nicolas; Purba, Antonius M.; Munthe, Kornel
Jurnal Manajemen dan Bisnis Volume 24 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and determine the influence of competence, work culture on employee performance with job satisfaction as an intervining variable at CU Maju Tarutung. Primary data was obtained through questionnaires and secondary data using documentation techniques. The total population of this study was 37 people and using a saturated sampling technique the sample was also 37 people. The data analysis technique uses multiple regression analysis, but first a validity and reliability test is carried out as well as a classical assumption test, and then a hypothesis test is carried out using the t, F and Sobel tests. The results of this research show that the competency variables, work culture together have a significant effect on job satisfaction and the competency variables, work culture and job satisfaction together have a significant effect on the performance of CU Maju Tarutung employees. Partially, the competency and work culture variables have a positive and significant effect on job satisfaction and the competency, work culture and work satisfaction variables partially have a positive and significant effect on employee performance at CU Maju Tarutung. Competence has a positive effect on employee performance which is mediated by job satisfaction, job satisfaction is not able to mediate the effect of competence on employee performance, while work culture has a positive and significant effect on employee performance and job satisfaction is able to mediate the effect of work culture on employee performance
PENGUKURAN KINERJA DENGAN MENGGUNAKAN METODE BALANCE SCORECARD PADA PT. MODERN PLASINDO MUTIARA PLASTIK BINJAI Sianturi, Nora; Saragih, Joana L.; Purba, Antonius M.
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3136

Abstract

This research aims to find out how the performance of PT Moderen Plasindo Mutiara is when measured using the Balance Scorecard method. The benefit of this research for the author is to add insight into measuring company performance based on the Balance Scorecard method. The population in this research is financial reports, customer data and service data. employees at PT Moderen Plasindo Mutiara since it was founded in 1987 until now. Meanwhile, the research samples are financial reports, customer data, service data and employee data during 2017-2018. Data collection techniques in this research are documentation and questionnaire data. Analysis techniques The data in this research is a descriptive method. From the results of the discussion, it can be concluded that the performance measurement used by PT Moderen Plasindo Mutiara still focuses on financial improvement only and is not equipped with non-financial performance such as a customer perspective, an internal business process perspective and a learning and growth perspective. Based on the Balance Scorecard concept that has been obtained, PT Moderen Plasindo Mutiara should implement a Balance Scorecard so that the company does not only focus on financial aspects, but also pays attention to non-financial aspects and service to customers must be further improved, both in terms of hospitality and greetings regarding product explanations. , so that customers feel satisfied. Meanwhile, to improve employee performance, training should be carried out in a programmed manner for employees.
PENGARUH KUALITAS PENETAPAN PAJAK, TINDAKAN PENAGIHAN AKTIF, KINERJA PELAYANAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPPPRATAMA MEDAN BARAT Purba, Jentina Evi Tamala; Saragih, Joana L.; Pangaribuan, Jonner; Gultom, Lamtiur Lidia; Purba, Antonius M.
Jurnal Ilmiah Akuntansi (JIMAT) Volume 4 Nomor 1 April 2025
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

Penelitian ini bertujuan untuk menguji seberapa besar Pengaruh Kualitas Penetapan Pajak, Tindakan Penagihan Aktif, Kinerja Pelayanan Perpajakan, dan Kesadaran Wajib Pajak Terhadap Pencairan Tunggakan Pajak di Kantor Pelayanan Pajak Pratama Medan Barat. Data penelitian diperoleh melalui penyebaran kuesioner kepada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Medan Barat, dengan sampel sebanyak 150 responden yang ditentukan menggunakan rumus Slovin. Sampel diambil menggunakan teknik non-probability sampling, dan hasil jawaban responden dianalisis menggunakan teknik analisis regresi linier berganda dengan bantuan software SPSS versi 25. Teknik analisis yang digunakan dalam penelitian ini adalah Regresi Linear Berganda dengan tingkat signifikansi yang dipergunakan adalah 5%. Hasil penelitian menunjukkan bahwa Kualitas Penetapan Pajak berpengaruh negatif dan signifikan terhadap Pencairan Tunggakan Pajak, Tindakan Penagihan Aktif berpengaruh positif dan signifikan terhadap Pencairan Tunggakan Pajak, Kinerja Pelayanan Perpajakan berpengaruh negatif dan signifikan terhadap Pencairan Tunggakan Pajak dan Kesadaran Wajib Pajak berpengaruh negatif dan signifikan terhadap PencairanTunggakan Pajak. Berdasarkan hasil uji F menunjukkan bahwa Pengaruh Kualitas Penetapan Pajak, Tindakan Penagihan Aktif, Kinerja Pelayanan Perpajakan, dan Kesadaran Wajib Pajak secara simultan berpengaruh positif dan signifikan terhadap Pencairan Tunggakan Pajak.
Co-Authors Darwis Tamba, Darwis Gultom, Lamtiur lidia Joana L. Saragih Lumban Gaol, Romasi Munthe, Mario Nicolas Pangaribuan, Jonner Parhusip, Poltak Theodorus Purba, Betniar Purba, Jentina Evi Tamala Sianturi, Nora Sipahutar, Robinson Sitanggang, Abdonsius