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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AFRE Accounting Financial Review International Journal of Supply Chain Management Journal of Humanities and Social Studies Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Pelita Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Minfo Polgan (JMP) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Pratama, Ikbar
Universitas Medan Area
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Public Health Social Sciences Transportation

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Supply Chain Operational Capability and Supply Chain Operational Performance: Does the Supply Chain Management and Supply Chain Integration Matters? Saragih, Jopinus; Tarigan, Adrian; Frida Silalahi, Elba; Wardati, Jumadiah; Pratama, Ikbar
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The aim of the study is to recognize the pattern of the interactive association between SC operational capability and corporate competitive capability for improving performance. Moreover, the study is based on analyzing the influence of SC integration on the interactive relation as a strategic lever. There is a need to consider potential implications of efficient relation between SC operational capability and corporate competitive capability to develop integrated and coherent strategies for the strategic role of SCM. The decisions linked with the sourcing of products, planning capacity, conversion into final products, distribution, communication, demand management, and delivery is regarded as SC operational capability. The study has opted the SEM-PLS for the analysis of the data, which is among the most recent and robust data analysis technique especially for the structural issues in social sciences. The data is collected with the aid of a questionnaire which was developed basing on the prior studies. It has been stressed by previous studies on manufacturing strategy and SCM that the decisions of SCM must be aligned and strategic with the business strategy of the firm. However, consistent results have not revealed by previous literature about the shape of the interactive association between SCM strategy and corporate strategy. There are several implications of this study for theory developers and academicians. The previous frameworks of supply chain practices based on the context of developed countries have been extended by this research by incorporating various dimensions of SCI practices in the context of a developing country. The study has focused on manufacturing firms in Indonesia.
E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara Irine Ika Wardhani; Arifa Pratami; Ikbar Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5293

Abstract

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.
Tata Kelola Perusahaan dan Atribut Perusahaan pada Ketepatan Pelaporan Keuangan: Bukti dari Perusahaan yang Terdaftar di Bursa Efek Indonesia Ikbar Pratama
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 3 (2022): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1102.278 KB) | DOI: 10.34007/jehss.v4i3.1012

Abstract

Timeliness and corporate governance are considered important and important factors that affect the usefulness of information available to external users. The purpose of this study was to examine the effects of corporate governance (Size of the Board of Directors and Audit Committee) and company attributes (Company Size) that affect the timeliness of financial reporting of companies listed on the Indonesia Stock Exchange (IDX) in the Republic of Indonesia. The study applied agency theory and formulated four hypotheses that guided the analysis. The study sample consisted of 225 companies registered with the IDX. To achieve the research objectives, the data collected was analyzed using SPSS version 19. The study found a positive but insignificant relationship between company size and financial reporting punctuality, but a negative relationship between board size, audit committee size and corporate sector with financial reporting punctuality. However, the size of the board of directors is insignificant. The study also recommends measures to improve the timeliness of financial reporting on the Indonesia Stock Exchange.
Edukasi Masyarakat Lingkungan VIII Titi Kuning Dalam Mendampingi Anak Belajar Daring Diny Atrizka; Ikbar Pratama; Khalik Pratama; Agung Suharyanto
Pelita Masyarakat Vol 3, No 2 (2022): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i2.6591

Abstract

The Covid-19 pandemic has occurred all over the world, including Indonesia. The corona virus-19 pandemic has changed human systems and behavior, as well as a new normal in the education system in Indonesia. In the education sector, there is a shift from getting an education at school to attending school from home through online or online learning methods. Studying from home is a challenge for parents of students who usually send their children to take lessons at school. The role of parents of children who study online is very important. Parents are expected and encouraged to play an active role in assisting and accompanying their children to learn and guiding their children to study at home, therefore as a public servant help make this online learning successfully by carrying out educational outreach education to the residents of the Community VIII Kelurahan Titi Kuning. The results of this service increase the knowledge and understanding of parents about online learning and increase awareness of the importance of accompanying children to learn online. The conclusion obtained from education campaigns for the importance of parents assisting children in online learning to increase public awareness of the Titi Kuning VIII Environment, especially parents of children who attend online learning methods at home play a big role in the success of children's learning.
Social Networking, and firm performance: Mediating role of comparative advantage and sustainable supply chain A. Harits Nu'man; Luthfi Nurwandi; Iyan Bachtiar; Tasya Aspiranti; Ikbar Pratama
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The key objective of the current study is to examine the role of social networking in determining the firm performance of manufacturing firms. Addition to this the study has studied the mediating role of   comparative advantage and sustainable supply chain in the relationship between the social networking and firm performance of manufacturing firms. The basic concern of this research is to examine the way in which performance is generated and achieve by firms. Several theoretical approaches have been used for analyzing the relation between existing resources and performance of a firm. The relation between entrepreneurial orientation and firm performance has been explained using RBV theory by incorporating moderator and mediator variables. The results were presented for the model using PLS because of its flexibility, validity, and estimation of complex models. PLS-SEM method is also known as second general approach of SEM. In this study, the response rate of 77.6% is sufficient because 30% response rate was regarded sufficient by Dikko [1] in survey studies. These positive influences of SCM capability are supported by social capital theory. Relational and structural capitals are accumulated through collaboration, information sharing, mutual trust, communication, and commitment among the partners in the supply chain. These create improvement in the performance of suppliers and buyers.
Exploring the Association Among Just in Time, Total Quality and Supply Chain Management Influence on Firm Performance: Evidence from Indonesia Agustinus Nugroho; Budiman Christiananta; Fenika Wulani; Ikbar Pratama
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- Various methods are under current debate among academia to strengthen the efficiency of the operations. In general, three of them have gained significant recognition in the literature i.e. just in time, supply chain management and quality control. This research investigates the associations among supply chain management (SCM), just in time and quality management and also their impact on organizational performance. Findings suggest that at all strategic and functional levels, there are associations among just in time (JIT), TQM, and supply chain management and are perceived as a significant role in the operational course of actions of the firms. Statistics also demonstrate that dedication to quality and supply chain management dimensions have the highest impact on performance.
Role of Education Management to Expediate Supply Chain Management: A case of Indonesian Higher Educational Institutions Dahlena Sari Marbun; Sulaiman Effendi; Henny Zurika Lubis; Ikbar Pratama
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Objective of this study is to examine the role of universities in supply chain management (SCM) in Indonesia. Among the Indonesian universities, the supply chain education is included, however, academic scholars did not pay the intention to examine the effect on SCM. Therefore, this study considered to examine the relationship between higher education institutions and SCM. Various key university related factors were considered, namely; university education system, supply chain education at university level and the role of university management. Data were collected from university teachers in Indonesia. Four hundred (400) survey questionnaires were used to collect the data. Collected data were analysed through structural equation modeling (SEM) technique. In response to the objective of the study, it is revealed that universities have significant role in SCM. Supportive education system of universities shows positive effect in SCM with mediating role of supply chain education. Additionally, university management as moderating variable strengthen the relationship between supply chain education and SCM.
Moderating Effect of Supply Chain Dynamic Capabilities on the Relationship of Sustainable Supply Chain Management Practices and Organizational Sustainable Performance: A Study on the Restaurant Industry in Indonesia Dewi Budhiartini Yuli Isnaini; T Nurhaida; Ikbar Pratama
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The sustainable supply chain management (SSCM) is a fairly new topic that has become a superior attention for the researchers recently. The current study is investigated empirically moderating effect of Supply chain dynamic capabilities (SCDC) on the relationship of SSCM practices and organizational sustainable performance (OSP) indicators namely; “economic performance, environmental performance, social performance” in the restaurant industry of Indonesia. For this purpose, data was collected from the 210 supply chain managers by using the simple random sampling technique which yield a 78% response rate. For data analysis Smart PLS 3 software and PLS Structural Equation Modeling (SEM) approach was employed. The SEM analysis has shown, SSCM practices has a significant association with the OSP indicators. Moreover, the findings of the current study also shown that SCDC is significantly moderates on the relationship of SSCM practices and OSP in the restaurant industry of Indonesia. This shows that SCDC is considered to be an important contribution of the study. The current research also contributes a body of knowledge in the way of theoretical and practical implications. The study limitations and future directions are also discussed at last of the study.
Effect of Supply Chain Management Practices on Financial and Economic Sustainable Performance of Indonesian SMEs Christina Whidya Utami; Hendro Susanto; Fanny Septina; Yoseva Maria Pujirahayu Sumaji; Ikbar Pratama
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

In contemporary business environment firms focus on sustainable Financial and Economic performance. Sustainable performance of the firms happens is the result of continuous value generation for shareholders and stakeholders of firm. This study intended to investigate the effect of Supply Chain Management Practices (SCMP) on Financial and Economic Sustainable Performance of Indonesian SMEs. For the achievement of the objective of study, researcher used quantitative research approach and questioner method was applied for the collection of data. To fulfil the objectives of this study, the data was collected from the managing directors, supply chain managers, planning managers, and procurement managers. PLS-SEM approach was carried out by the study for the examination hypotheses. The results of study concluded that SCM Practices have significant and positive influence on Financial and Economic Sustainable Performance of Indonesian SMEs. Moreover, findings of this study indicated that effective application of SCMP could enhance the financial and economic performance of the SMEs in developing countries. Findings of the study highlighted that the relationship with customer, strategic supplier integration and level of information sharing is necessary for financial and economic sustainable performance of SMEs. This study contributes to Supply chain literature and offer new empirical evidence that supply chain management practices are significant for sustainable financial performance. However, this study used only three SCM practices (relationship with customer, strategic supplier integration and level of information sharing), the other important aspects of SCM practices such as SCM formulation, implementation and evaluation would be used in future research.
Edukasi Warga Desa Sembahe Baru Dalam Rangka Peningkatan Penghasilan Melalui Ekonomi Kreatif Pengolahan Sampah Plastik Wan Rizca Amelia; Ahmad Prayudi; Khairunnisak Khairunnisak; Ikbar pratama; Faras Cattleya Febrizaldy
Pelita Masyarakat Vol. 4 No. 1 (2022): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v4i1.7378

Abstract

A healthy environment is an important concern every year to show our quality of life. The accumulation of waste that becomes public concern really needs to be resolved with various parties, not only from the government, but also the involvement of the community as consumers of the plastic waste producer. This plastic waste damages ecosystems and habitats such as land, sea and air. So that this community service aims to educate the understanding of the dangers of plastic waste and increase the skills of the community regarding how to process plastic waste that has no value but can be processed into handicrafts that provide creative economic value. The results of beautiful handicrafts, of course, in the future can provide prospects for the community to help the economy so as to increase family income and can minimize damage to the environment, both land and air.
Co-Authors A. Harits Nu'man Agung Suharyanto Agung Suharyanto Agustinus Nugroho Ahmad Prayudi Arifa Pratami Atrizka, diny Aulia, Isna Budiman Christiananta Christina Whidya Utami Crismes Ulina Ritonga Dahlena Sari Marbun Desy Astrid Anindya Dewi Budhiartini Yuli Isnaini Dinda Putri Irawan Erlina Sari Siregar Fanny Septina Faras Cattleya Febrizaldy Fenika Wulani Frida Silalahi, Elba Gracia Margaretha Damanik Hendro Susanto Henny Zurika Lubis Hutapea, Rian Annes Gigs Irine Ika Wardhani Iyan Bachtiar Jopinus Saragih Jumadiah Wardati Khairunnisak, Khairunnisak Khalik Pratama Lores, Linda LUBIS, ADELINA Luthfi Nurwandi Mohd. Idris Dalimunthe Mohd. Nawi Purba Nur Aisyah Pratama, Khalik Rizki Rahmawati, Rizki Sari Bulan Tambunan Siagian, Larasati Br Siti Anggiani Syahvira Sulaiman Effendi T Nurhaida Tarigan, Adrian Tasya Aspiranti Wan Rizca Amelia Yoseva Maria Pujirahayu Sumaji Yudha Maulana Putra