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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS JPM (Jurnal Pemberdayaan Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Riset Bisnis dan Manajemen International Journal of Business Economics (IJBE) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Jurnal SALMAN : Sosial dan Manajemen Journal of International Conference Proceedings International Journal of Economic, Technology and Social Sciences (Injects)
Salman Farisi
Faculty Of Economics And Business, Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Laba Dalam Memprediksi Arus Kas Di Masa Mendatang Amirul Syah; Salman Farisi; Muslih Muslih
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14801

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan memprediksi arus kas di masa mendatang dengan menggunakan laba kotor dan laba bersih. Penelitian ini dilakukan pada Perum Perumnas Regional I Medan periode 2014 – 2020. Pendekatan penelitian menggunakan pendekatan penelitian deskriptif, sumber data yang digunakan adalah data sekunder, jenis data yang digunakan adalah data kuantitatif dengan teknik pengumpulan data dokumentasi. Berdasarkan penelitian dapat disimpulkan bahwa arus kas Perum Perumnas Regional I Medan dengan menggunakan laba kotor dan laba bersih pada tahun 2014 – 2020 tergolong baik meskipun terjadinya penurunan laba kotor dan laba bersih pada tahun 2017, bahkan pada laba bersih bernilai negatif. Penyebab terjadinya penurunan  laba bersih yang negatif pada tahun 2017 adalah penurunan dari pendapatan bersih dan laba bersih setelah pajak yang diterima oleh perusahaan. Agar arus kas perusahaan semakin baik lagi sebaiknya Perum Perumnas Regional I Medan berusaha untuk memanfaatkan aktiva yang seefektif mungkin, menghindari besarnya beban meningkatnya volume pendapatan serta mengurangi pengeluaran biaya – biaya yang tidak diperlukan sehingga dapat menghasilkan laba yang lebih optimal dan mampu menciptakan nilai tambah ekonominya.
POS (Perceived Organizational Support), Organizational Learning Culture (OLC) Terhadap OCB (Organizational Citizenship Behaviour) Melalui Job Satisfaction Cindy Permata Sari; Salman Farisi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8534

Abstract

This study aims to determine the effect of POS (perceived Organizational Support), OLC (Organizational Learning Culture) on OCB (Organizational Citizenship Behaviour) through Job Satisfaction on 106 employees at PT Telkom Indonesia Tbk Telkom Medan Region, Indonesia. The data analysis method uses the Partial Least Square (PLS) method. The results showed that Pos (Perceived Organizational Support) and Job Satisfaction had a significant positive effect, Olc (Organizational Learning Culture) and Job Satisfaction had a significant positive effect, Pos (Perceived Organizational Support) and OCB (Organizational Citizenship Behaviour) had no significant effect, Olc (Organizational Learning Culture) and OCB (Organizational Citizenship Behaviour) had a significant positive effect, Job Satisfaction and OCB Organizational Citizenship Behaviour have a positive and significant effect, POS (Perceived Organizational Support) on OCB (Organizational Citizenship Behaviour) through Job satisfaction is negatively insignificant, Olc (Organizational Learning Culture) on OCB (Organizational Citizenship Behaviour) through Job satisfaction is negatively insignificant. Keywords: POS (perceived organizational support), OLC (organizational learning culture), OCB (organizational citizenship behavior), job satisfaction.
THE EFFECT OF HIGH PERFORMANCE WORK SYSTEM ON EMPLOYEE SERVICE PERFORMANCE AND OCB WITH RESILIENCE AS A MODERATOR VARIABLE IN PT PERKEBUNAN NUSANTARA III (PERSERO) MEDAN Salman Farisi; Yudi Siswadi; Jufrizen Jufrizen; Saidan Sany Lubis; Nurhayati Nurhayati
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 14 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v14i1.876

Abstract

The purpose of this research is to determine the influence of the High Performance Work System on Employee Service Performance and OCB with Resilience as a Moderator Variable at Pt Perkebunan Nusantara Iii (Persero) Medan, both directly and indirectly. This research uses a quantitative approach and statistical analysis, namely partial least squares – structural equestion model (PLSSEM) which aims to carry out path analysis with latent variables. The research results show that the High Performance Work System (HPWS) has a significant and influential effect on Employee Service Performance at PT Perkebunan Nusantara III (Persero) Medan. High Performance Work System (HPWS) has a significant and influential effect on Organizational Citizenship Behavior (OCB) at PT Perkebunan Nusantara III (Persero) Medan. High Performance Work System (HPWS) has a significant and influential effect on Resilience at PT Perkebunan Nusantara III (Persero) Medan. Resilience has a significant influence on Employee Service Performance at PT Perkebunan Nusantara III (Persero) Medan. Resilience has a significant and influential effect on Organizational Citizenship Behavior (OCB) at PT Perkebunan Nusantara III (Persero) Medan.
Analysis of Determinants of Gen Z Employee Performance Salman Farisi; Iskandar Muda
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1446

Abstract

This study aims to determine the effect of self-efficacy, training and work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City both partially and simultaneously. This research approach is associative. Partially there is a positive and significant influence between self-efficacy on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Partially there is a positive and significant influence between training on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Partially there is a positive and significant influence between the work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Simultaneously there is a significant positive influence between self-efficacy, training and work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City.
Pembinaan dan Pendampingan Internet Marketing Guna Peningkatan Daya Saing pada Usaha Mikro Handycraft di Kota Medan Dedek Kurniawan Gultom; Delyana Rahmawany Pulungan; Salman Farisi
Jurnal Pemberdayaan Masyarakat Vol 4 No 1 (2019): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.619 KB) | DOI: 10.21067/jpm.v4i1.2700

Abstract

The implementation of the Community Partnership Program (PKM) aims to provide guidance and assistance to partners of micro handicraft entrepreneurs in implementing and implementing internet marketing as a means of business promotion to improve competitiveness and be able to manage business management that has an impact on expanding market aspects. This PKM program is held in 12 (twelve) months. The stages in implementing this PKM begin with Preparation, Direct Practice, Self-training, Implementation, Evaluation, and Development. The approach method used is the Learning Needs Based Method, Learning Goals and Objective, and Participant Center. The results achieved at this PKM are that Partners already have an Online Shop Website, scientific publications in community service journals, Publications on mass media / online, increased understanding, and business management skills and internet marketing, increased competitiveness, increased science, and technology in society and improved governance community value in the form of peace.
Leader-Member Exchange and Employee Performance: The Mediating Role of Work Engagement and Job Satisfaction Yudi Siswadi; Salman Farisi; Muhammad Arif; Rini Astuti
International Journal of Business Economics (IJBE) Vol 6, No 2 (2025): MARCH - AUGUST 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i2.23542

Abstract

Purpose — This study investigates and evaluates the direct or indirect effects of leader-member exchange on work engagement and job satisfaction on employee performance.Methodology — This study adopts a causal approach, examining causal relationships between variables. It involved 200 employees from a Pharmaceutical Company in Medan, North Sumatra, Indonesia, with a sample size of 197 employees. Questionnaires were employed in this study's data collection process. Smartpls (Partial Least Squares) 3.0 software was utilised for structural equation modelling in statistical analysis.Findings — The findings of this study reveal that direct leader-member exchange, work engagement, and job satisfaction significantly affect employee performance. Leader-member exchange significantly affects performance through work engagement and employee job satisfaction at the Pharmaceutical Company in Medan, North Sumatra, Indonesia.Originality/Novelty — This study's novelty highlights the mediating role of work engagement and job satisfaction in the relationship between Leader-Member Exchange (LMX) and employee Performance improvement, providing new insights into such psychological mechanisms.Implications — This research provides information for the Pharmaceutical Company in Medan, North Sumatra, Indonesia, and related parties to improve employee performance by increasing job satisfaction and work engagement and improving existing leadership to provide employee comfort.
Co-Authors Ade Gunawan Alzen Alzen Amalia Desviany Amirul Syah Azharul Majid Lubis Cindy Permata Sari Deby Paramita Dedek Kurniawan Gultom Delyana Rahmawany Pulungan Ilyas Hadi Pane Iskandar Muda Jasman Saripuddin Jufrizen Luthfi Aulia Sipayung Maya Sari Muhammad Arif Muhammad Elfi Azhar Nugraha Pratama Nurhayati Nurhayati Qahfi Romula Siregar Raihanah Daulay Rini Astuti Ririn Ulba Utari Riska Suriyana Saidan Sany Lubis Sheila Nadya Umi Kalsum YUDI SISWADI Yusnandar, Willy Yusneni Afrita Nasution