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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERATOR (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015 - 2019) Junenti Silalahi; Saur Melianna; Winarto Winarto; Gracesiela Yosephine Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the independent variables (independent) namely the Board of Commissioners, the Audit Committee, and the Board of Directors on the value of the company with the size of the company as a moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sample selection was done by purposive sampling method from 609 and obtained 9 samples that met the requirements. The data analysis method used in this study is descriptive statistical analysis method, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), moderating regression analysis, and hypothesis testing (hypothesis testing). partially (F test), hypothesis testing simultaneously (t test), and coefficient of determination test (R2). The results of this study indicate that: 1) The Board of Commissioners and Board of Directors have no effect but significant on firm value, the Audit Committee has an effect and significant to Company Value. 2) Company size as a moderating variable is able to moderate the relationship between the Board of Directors and Company Value. 
PEMBINAAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI LINGKUNGAN IV KELURAHAN SIDOMULIO KECAMATAN MEDAN TUNTUNGAN Rasmulia Sembiring; Robinhot Gultom; Sahat Parulian Remus Silalahi; Siti Normi; Saur Melianna; Tiur Rajagukguk; Winarto; Sondang Nibulan Marbun; Rommel Sitohang; Rio J. Tambunan; Selamat Siregar; Toman Panggabean; Vera Triyanti
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.353 KB) | DOI: 10.46880/methabdi.Vol1No1.pp28-31

Abstract

Community Service aims to foster micro, small and medium enterprises (MSMEs) is to provide input on what businesses can be developed in accordance with the conditions in the environment and in accordance with current conditions, namely the Covid 19 pandemic that has hit the city of Medan and the world in general. The community that will be trained are people who live in Environment IV, Sidomulio Village, Medan Tuntungan District, totaling 25 people whose livelihoods are as farmers and as farm laborers. The availability of adequate academics in giving lectures on the Development of Micro, Small and Medium Enterprises (MSMEs) at the Management Study Program, Faculty of Economics, Indonesian Methodist University, the enthusiasm of the participants, the support of the Village Head and the Head of the Environment for the implementation of activities and supporting funds from UMI are supporting the implementation of this PPM activity. The problem is the limited time for coaching. It is hoped that this training will benefit the community. The benefits that participants get from this PPM activity include being able to understand and develop micro, small, and medium enterprises.
KOLABORASI DALAM BERWIRAUSAHA DI DESA LUMBAN PEA TIMUR KABUPATEN TOBA Rasmulia Sembiring; Siti Normi; Saur Melianna; Tiur Rajagukguk; Winarto Winarto; Yosephine N. Sembiring; Jhoni Maslan; Rintan Saragih; Mangasa Panjaitan; Selamat Siregar; Mislan Sihite; Jon Henri Purba; Rommel Sitohang; Veraci Silalahi
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1946.766 KB) | DOI: 10.46880/methabdi.Vol2No1.pp11-16

Abstract

Community Service aims to provide understanding and the importance of collaborating in entrepreneurship in Lumban Pea Timur Village, Toba Regency. In this case, the method used is the lecture, discussion, and question and answer method. Through this, there are many ways that can be done to collaborate in developing a business or entrepreneur. In this meeting, it is known what business is being carried out, what business will be carried out and what problems are faced in developing an entrepreneur. In the end, it was discovered that the most pressing problem in recent times is business capital and the need for a regional regulation to support and protect businesses.
PELATIHAN MANAJEMEN KEUANGAN USAHA BAGI USAHA MIKRO KECIL MENENGAH DI KELURAHAN SIDOMULYO KELURAHAN MEDAN TUNTUNGAN Septony B. Siahaan; Dimita H. P. Purba; Mitha Christina Ginting; Lamria Sagala; Junika Napitupulu; Saur Melianna; Jeudi A.T.P. Sianturi; Kristanty M. N. Nadapdap; Gracesiela Y. Simanjuntak; Ivo M. Silitonga; Dompak Pasaribu; Mulatua P. Silalahi; Farida Sagala; Rike Y. Panjaitan; Duma Rahel Situmorang; Wesly Andri Simanjuntak; Januardi Mesakh; Sondang Ni Bulan Marbun
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.607 KB) | DOI: 10.46880/methabdi.Vol2No2.pp154-160

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the sectors that make the greatest contribution to Indonesia's economic growth. This is due to the large number of MSMEs in Indonesia, especially North Sumatra. The presence of a large number of SMEs can create jobs and absorb labor for the environment. Micro, Small and Medium Enterprises (MSMEs) are located in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency. MSMEs are engaged in the food and beverage sector and sell coffee, snacks and heavy meals. The facilities offered are similar to coffee shops, but simpler. MSMEs in Sidomulyo Village, Medan Tuntungan District, Deli Serdang Regency, try to limit themselves to the age of over 18 years. The implementation method used in this community service is to analyze the condition of partners, make designs, and carry out the required program planning. After all program planning is carried out, training is carried out, which is then accompanied by assistance until partners can understand and make their own financial reports using applications in Microsoft Excel. The final stage is to evaluate the financial reports that have been made by partners. The first stage carried out in community service is the discussion stage. The partners were very enthusiastic in carrying out this discussion stage, so that this discussion went well and smoothly. The next stage that is carried out after the discussion stage is assistance in inputting sales data that is written manually to be recorded simply in a bookkeeping.
PENYULUHAN KIAT UNTUK MEMULAI USAHA BARU KEPADA PENGURUS BADAN KESWADAYAAN MASYARAKAT (BKM) DAMAI SEJAHTERA Mislan Sihite; Rasmulia Sembiring; Robinhot Gultom; Sahat Parulian Remus Silalahi; Siti Normi; Saur Melianna; Tiur Rajagukguk; Winarto Winarto; Sondang Ni Bulan Marbun; Rommel Sitohang; Selamat Siregar; Toman Panggabean
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (873.861 KB) | DOI: 10.46880/methabdi.Vol2No2.pp167-171

Abstract

Community Service is one of the Tri Dharma of Higher Education and this activity is very beneficial to the community and to the lecturers who carry out these activities. The Lecturers of the Faculty of Economics, Management Study Program carried out this activity at the Damai Prosperous Community Self-Reliance Agency (BKM) in Sukaraja Village - Medan Maimun District with the topic "Tips for Starting a New Business". The method used is lectures and guided discussions. The conclusions that can be formulated are the need to know the reasons for having a business, what to think about when opening a business, types of business fields that have prospects in the future, various successful strategies for starting a business venture, high enthusiasm is needed to become an entrepreneur, and practical matters in starting a business, as well as what competencies an entrepreneur/entrepreneur must have
Pelatihan Penyusunan Anggaran Berbasis Microsoft Excel Bagi Pelaku UMKM Desa Baru Kecamatan Pancur Batu Duma Megaria Elisabeth; Septony B. Siahaan; Dimita H.P. Purba; Mitha C. Ginting; Lamria Sagala; Melanthon Rumapea; Junika Napitupulu; Saur Melianna; Rike Yolanda Panjaitan; Januardi Mesakh; Sondang N.B. Marbun
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

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Abstract

Kegiatan pengabdian kepada masyarakat merupakan salah satu tridharma perguruan tinggi di samping pengajaran, penelitian dan pengabdian kepada masyarakat yang wajib dilakukan oleh sivitas akademika perguruan tinggi. Melalui pengabdian masyarakat, Program Studi Akuntansi Universitas Methodist Indonesia hadir di hati masyarakat, khususnya Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang. Tujuannya adalah untuk menerapkan hasil pembelajaran dan penelitian untuk pendidikan dan untuk menginformasikan kemajuan sosial sains. Aplikasi umum dari pengetahuan akuntansi yang kerap diterapkan dalam kasus ini mengenai pelatihan penyusunan anggaran untuk Usaha Mikro Kecil Menengah. Sebanyak 18 peserta dari pelaku UMKM mengikuti kegiatan pelatihan penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM. Kegiatan dibagi menjadi dua tahap, meliputi penjelasan umum penganggaran bagi UMKM dan sesi tanya jawab dari para peserta. Mengetahui hal tersebut, diharapkan masyarakat desa khususnya UMKM dapat menganggarkan dengan tepat dalam menyusun anggaran UMKM. Sebagai hasil dari kegiatan ini, masyarakat desa khususnya pelaku UMKM akan mendapatkan tambahan informasi dalam penyusunan anggaran bagi pelaku UMKM. Selain itu, para pembicara dan peserta berbagi pengalaman dalam memecahkan masalah yang dihadapi dalam penyusunan anggaran berbasis Microsoft excel bagi pelaku UMKM.
Antaseden Kinerja Pegawai PT. Angkasa Pura II Bandara Silangit Siti Normi Sinurat; Kristanty M N Nadapdap; Thomas Sumarsan Goh; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi USI Vol 6 No 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zcxz2v25

Abstract

Human Resources (HR) are an important asset for every organization, including PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Effective HR management through good leadership and proper training is essential to achieve organizational goals. This study aims to analyze the effect of leadership style and job training on employee performance at PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Data were obtained through a questionnaire filled out by 64 respondents in July 2024, with a response rate of 100%. The results showed that timely job training and participatory leadership styles had a positive and significant impact on employee performance. Ticket sales data showed fluctuations from year to year, which was consistent with the lack of training and leadership style. A study of respondents showed that employee performance can be improved through the opportunity provided by leadership to convey input and complaints. Training that is relevant to operational needs and technological developments has been shown to improve employee competence and productivity. The conclusion of this study is that structured job training and good leadership style significantly improve employee performance at PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Recommendations from this study include the importance of effective communication between management and employees and the development of ongoing training programs to maintain employee competence and motivation. It is hoped that the implementation of these strategies will optimize the overall performance of the organization
ANALISIS PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA AGEN PADA ASURANSI ALLIANZ LIFE INDONESIAMEDAN Kristanty M N Nadapdap; Junika Napitupulu; Elperida Sinurat; Chanro Sitorus; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rpm21991

Abstract

Kinerja adalah sejauh mana seseorang telah memainkan baginya dalam melaksanakan strategi organisasi, baik dalam mencapai sasaran khusus yang berhubungan dengan peran perorangan dan atau dengan memperlihatkan kompetensi yang dinyatakan relevan bagi organisasi. Lokasi dilakukannya penelitian adalah: PT. Asuransi Allianz Life Indonesia yang beralamat di Forum Nine Lantai 6 jalan Imam Bonjol No.9, Medan. Waktu penelitian direncanakan dari bulan Maret sampai dengan Juni. Populasi penelitian yang akan digunakan dalam penelitian adalah seluruh agen Allianz Life Indonesia yang ada di Medan sebanyak 319 agen. penentuan ukuran sampel pada penelitian ini menggunakan rumus Slovin Sehingga jumlah sampel menjadi 76 orang. Instrumen penelitian menggunakan kuesioner dan analisis data menggunakan regresi linier bergandaHasil penelitian menunjukkan Fhitung 74,956 dan nilai Sig. adalah 0,000. Diketahui nilai Fhitung 74,956 > Ftabel 3,122dan nilai Sig adalah 0,000 < 0,05, maka pelatihan, pengembangan secara bersama-sama atau simultan berpengaruh signifikan terhadap kinejra agen. Hal ini diindikasikan oleh nilai koefisien determinasi (R-Square) adalah 0,673. Nilai tersebut dapat diartikan variabel pelatihan, pengembangan mampu mempengaruhi kinerja agen sebesar 67,3% sisanya sebesar 100% - 67,3% = 32,7% dijelaskan oleh variabel atau faktor lainnya
THE INFLUENCE OF COMMUNICATION, INDIVIDUAL CHARACTERISTICS AND RESPONSIBILITIES ON THE PERFORMANCE OF EMPLOYEES OF THE REGIONAL PLANNING, RESEARCH AND DEVELOPMENT AGENCY OF THE CITY OF PEMATANG SIANTAR Siti Normi; Kristanty M N Nadapdap; Saur Melianna; Markus Doddy Simanjuntak; Angelina Sianipar
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fta85g85

Abstract

The purpose of this study is to determine and analyze the influence of communication, individual characteristics and responsibilities on the performance of employees of Bappeda Kota Daerah Kota Pematang Siantar. The type of data is quantitative data with a saturated sample of 42 respondents. Communication has a positive and partially significant effect on the performance of Bappeda Kota Pematang Siantar employees. Individual characteristics partially have a positive and significant effect on the performance of Bappeda Kota Pematang Siantar employees. Partial responsibility has a positive and significant effect on the performance of Bappeda employees in Pematang Siantar City. This study concluded that communication, individual characteristics, responsibilities simultaneously have a positive and significant effect on the performance of employees of the Regional Planning, Research and Development Agency of Pematang Siantar City
ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA CU. CINTA KASIH TIGAPANAH Mira Sartika Br. Sembiring; Rasmulia Sembiring; Saur Melianna
Jurnal Ilmiah METHONOMI Vol. 6 No. Suplemen (2020): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol6NoSuplemen.pp65-70

Abstract

Penelitian ini menganalisis rasio likuiditas dan profitabilitas untuk mengukur kinerja keuangan pada CU. Cinta Kasih Tigapanah. Rasio likuiditas diproksikan dengan rasio lancar dan rasio kas, rasio profitabilitas diproksikan dengan rasio pengembalian aset (ROA) dan rasio pengembalian ekuitas (ROE). Metode analisis data adalah deskriptif kualitatif. Hasil penelitian dari aspek likuiditas, berdasarkan rasio lancar perusahaan ini berada pada posisi likuid, dari rasio kas perusahaan ini dapat dikatakan likuid. Dilihat dari rasio pengembalian aset, rasio perusahaan ini sangat jauh di bawah standar, sehngga perusahaan ini dalam hal manajemen aset adalah inefisien. Untuk rasio pengembalian ekuitas, perusahaan ini sangat jauh di bawah standar, sehingga memberikan gambaran bahwa perusahaan ini tidak mengimbangi penambahan ekuitas yang dimiliki dengan kegiatan operasional. Sehingga dapat disimpulkan bahwa kinerja keuangan pada CU. Cinta Kasih Tigapanah jumlah kas dan setara kas perusahaan mengalami kenaikan dalam jumlah yang besar, berarti penambahan ekuitas dalam bentuk kas dan setara kas. Karena tidak digunakan secara optimal, maka jumlah kas dan secara kas tersebut tidak produktif, sehingga tidak dapat menambah jumlah pendapatan perusahaan.