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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 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 JPM: JURNAL PENGABDIAN 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 e-Jurnal Apresiasi Ekonomi
Pratama, Ikbar
Universitas Medan Area
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Implementasi Time Management Dalam Mereduksi Stres Kerja Karyawan PT. Perkebunan Sawit XYZ Diny Atrizka; Ikbar Pratama; Agung Suharyanto
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.v4i1.7855

Abstract

Stress is a condition that affects emotions, thought processes and individual conditions. When an employee faces stressed, it will be able to interfere with the individual's ability to deal with the surrounding environment and it’s work. There are a number of working conditions that often cause stress for employees, including excessive workload, pressure or time pressure, poor quality of supervision, unsafe climate, insufficient feedback on work performance, ambiguity of roles, frustration, conflict b between groups, interpersonal conflict, differences between company and employee values. Job stress cannot be ignored because it can interfere health, but this can be prevented or anticipated through time management training to reduce stress. Time management is a skill related to all the efforts and actions of an employee that are carried out in a well planned, so that the individual can use time effectively and efficiently. After training conducted, the results are able to reduce stress of PT. XYZ Palm Plantation’s employee, which is described in the evaluation response paper.
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.
Kepemimpinan Transformasional Atasan Mendorong Komitmen Afektif Karyawan Ritel Erlina Sari Siregar; Diny Atrizka; Ikbar Pratama
Pelita Masyarakat Vol. 4 No. 2 (2023): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v4i2.8889

Abstract

A company really needs organizational commitment, that is, employees have a sense of trust in the company, are loyal, and participate or contribute to achieving company goals. Likewise in retail industry, namely products that are produced and distributed in large and mass quantities to be consumed by final consumers in small quantities according to the needs of these consumers. Retail companies seek to improve their human resources to foster the organizational commitment of their employees. Human resources are the most valuable asset in an organization. Aware of the importance of human resources as the industry's main capital asset, it is a concern for the retail industry management by providing training to strengthen leadership in the organizational structure. One form of leadership training needed to emulate employees is through transformational leadership. Transformational leadership training is carried out to stimulate employee affective commitment
The Influence of Information Asymmetry and Managerial Ownership on the Value of the Company (A Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange from 2019-2021) Gracia Margaretha Damanik; Dinda Putri Irawan; Mohd. Nawi Purba; M. Ikbar Pratama
Journal of Research in Business, Economics, and Education Vol. 5 No. 3 (2023): June 2023
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jrbee.v5i3.443

Abstract

The increasing value of a company is something that is aimed for when establishing a company, and this is done for the prosperity of the shareholders. Shareholders will also experience an increase in well-being when the value of a company's stock rises. A company's value increases when there's a reduction in information asymmetry (imbalance), allowing the company to have complete information about itself. The following research aims to analyze the influence of information asymmetry and managerial ownership on a company (Case Study on Manufacturing Companies listed on the IDX in 2019-2021). The method used in this research is quantitative, and the type of research is descriptive quantitative. The sample for this study includes 55 companies selected based on certain considerations over three years, 2019-2021, totaling 252 research samples. This research found that the value of manufacturing companies registered in the IDX from 2019-2021 is positively and partially influenced by information asymmetry and managerial ownership. Management and institutions should balance their share ownership in a company. In doing so, there will be no creation of minority and majority sides, making all shareholders equally responsible for selecting programs/plans to increase management utility, resulting in an increase in company value by both parties. As a result, this triggers an increase in the disclosure of social responsibility followed by an increase in the company's value.
The Role Of Green Marketing And Brand Image In Shaping The Decision To Stay At Ecolodge Bukit Lawang Resort Yudha Maulana Putra; Lubis, Adelina; Ikbar Pratama
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 3 No. 2 (2024): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v3i2.457

Abstract

This study aims to examine the role of green marketing and brand image in shaping the decision to stay at Ecolodge Bukit Lawang Resort. Ecolodge Bukit Lawang Resort, located in the Bukit Lawang area, North Sumatra, offers an eco-friendly tourism concept that focuses on sustainability and nature conservation. Therefore, understanding how green marketing practices and brand image can influence consumer behavior in making decisions to stay is important. This study uses a quantitative approach with a survey of 100 visitors who have stayed at Ecolodge. Data were analyzed using multiple regression methods to test the influence of green marketing (eco-friendly products, green promotions, and sustainability policies) and brand image (trust, associations, and perceived quality) on consumer decisions. The results showed that both factors had a significant influence on the decision to stay. Green marketing plays an important role in creating a positive image that influences consumer trust, while a strong brand image strengthens the decision to stay. These findings provide insight for Ecolodge Bukit Lawang Resort managers to focus more on developing green marketing strategies and strengthening brand image in order to increase the resort's appeal as an ecologically responsible tourist destination.
Pengaruh Environmental, Social Dan Governance Terhadap Financial Performance Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2020-2023 Rahmawati, Rizki; Pratama, Ikbar; Tambunan, Sari Bulan
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 1 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i1.6092

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Environmental, Social Dan Governance Terhadap Financial Performance. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif dengan pendekatan asosiatif kausal, sumber data dalam penelitian menggunakan sumber data sekunder. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Populasi dalam penelitian ini adalah seluruh laporan keuangan Perusahaan, data annual report dan sustainability report pada perusahaan pertambangan subsektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan metode pengambilan sampel purposive sampling. Hasil penelitian yang telah dilakukan menunujukkan bahwa environmental berpengaruh positif dan signifikan terhadap financial performance, social berpengaruh positif dan signifikan terhadap financial performance, governance berpengaruh positif dan signifikan terhadap financial performance dan environmental, social dan governance secara bersama-sama berpengaruh positif dan signifikan terhadap financial performance pada perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023.
Study of the Influence of Accessibility on Tourist Satisfaction at Mitra Deli Sayum Sabah Natural Baths Siti Anggiani Syahvira; Lubis, Adelina; Ikbar Pratama
Proceeding of The International Conference on Economics and Business Vol. 3 No. 2 (2024): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v3i2.490

Abstract

This study aims to analyze the effect of accessibility on tourist satisfaction at Mitra Deli Sayum Sabah Natural Baths. The accessibility in question includes factors such as road infrastructure conditions, transportation availability, ease of navigation, and other supporting facilities that affect the comfort and ease of tourists in reaching the location. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 100 respondents who are tourists visiting the location. The data were analyzed using linear regression to determine the extent to which accessibility affects the level of tourist satisfaction. The results of the study indicate that accessibility has a significant effect on tourist satisfaction, where ease of access contributes greatly to increasing the positive experience of visitors. These findings are expected to be input for managers and local governments to improve the quality of infrastructure and supporting facilities in order to attract more tourists.
The influence of facilities and prices on consumer purchase intentions in the denai lama tourism village: a regression study Siagian, Larasati Br; Lubis, Adelina; Pratama, Ikbar
Enrichment : Journal of Management Vol. 14 No. 2 (2024): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i2.1906

Abstract

This research aims to analyze the influence of facilities and prices on consumer buying interest in the Denai Lama Tourism Village. Adequate facilities and affordable prices are two important factors that can increase the attractiveness of a tourist destination. The method used in this research is a regression study to identify the relationship between the independent variables (facilities and prices) and the dependent variable (consumer buying interest). The population in this study were tourists who visited the Denai Lama Tourism Village. The sample was taken using a purposive sampling technique, with a total of 98 respondents. Data was collected through a questionnaire that had been tested for validity and reliability. Data analysis was carried out using multiple linear regression. The research results show that facilities and price have a significant influence on consumer buying interest. Meanwhile, price also has a positive effect, indicating that more affordable prices can increase consumer buying interest. The conclusion of this research is that improving the quality of facilities and setting competitive prices is an effective strategy to increase consumer buying interest in the Denai Lama Tourism Village. These findings provide practical implications for tourist destination managers in planning and developing appropriate facilities and pricing strategies to attract more visitors
THE INFLUENCE OF WORK INTEREST AND COMPETENCY THROUGH JOB SATISFACTION ON THE PERFORMANCE OF PT EMPLOYEES. MAJOR BOX CREATION TANJUNG MORAWA NORTH SUMATRA Aulia, Isna; Aisyah, Nur; Pratama, Ikbar
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11604

Abstract

A decline in employee productivity often stems from suboptimal work performance, which can impact overall company efficiency. This study aims to evaluate employee performance at PT. Tanjung Morawa Megah Box, North Sumatra, by analyzing the effects of work interest, competence, and job satisfaction, along with their interactions. Utilizing a quantitative research approach, data analysis was conducted using the Structural Equation Modeling (SEM) method to examine relationships between these variables. The findings indicate that competence significantly influences employee performance, as evidenced by a significance level of 0.000 < 0.05. Similarly, work interest also has a significant and positive effect on performance, with a significance level of 0.002 < 0.05. Job satisfaction acts as a crucial mediating variable in linking competence and work interest to performance, with a significance level of 0.000 < 0.05. The interaction analysis further highlights that enhancing employee competence and fostering job satisfaction can strengthen the impact of work interest on performance. When combined, work interest, competence, and job satisfaction contribute significantly to employee performance, with the overall model showing a strong significance level of 0.000 < 0.05. These findings suggest that companies should focus on comprehensive training programs, employee motivation initiatives, and the development of a positive work environment. By prioritizing these aspects, organizations can enhance employee engagement and performance, ultimately driving business success and sustainability. Future research may explore additional factors such as leadership style, organizational culture, and career development opportunities to further refine strategies for improving workforce productivity.
THE EFFECT OF INVENTORY INTENSITY AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE IN COMPANIES MINING SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2023 Crismes Ulina Ritonga; Desy Astrid Anindya; Ikbar Pratama
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.729

Abstract

This study was conducted to determine the effect of Inventory Intensity and Real Earnings Management on Tax Avoidance in Mining Sector Companies on the Indonesia Stock Exchange in 2020-2023. Based on the predetermined research hypothesis, it is known that inventory intensity and real earnings management have an effect on tax avoidance. The type of quantitative research with a causal associative approach. The population is 42 mining sector companies with a purposive sampling technique of 27 companies over a period of 5 years with a total of 108 data. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially inventory intensity has a positive and significant effect on tax avoidance, but real earnings management does not affect tax avoidance. Simultaneously, inventory intensity and real earnings management have a significant effect on tax avoidance.
Co-Authors A. Harits Nu'man Adelina Lubis Agung Suharyanto Agustinus Nugroho Ahmad Prayudi Arifa Pratami Atrizka, diny Aulia, Isna Budiman Christiananta Chantika Mayzira Christina Whidya Utami Crismes Ulina Ritonga Dahlena Sari Marbun Deni Sormin Desy Astrid Anindya Dewi Budhiartini Yuli Isnaini Diana Sarah Lubis Dinda Putri Irawan Erlina Sari Siregar Fanny Septina Faras Cattleya Febrizaldy Fenika Wulani Frida Silalahi, Elba Gracia Margaretha Damanik Hendro Susanto Henny Zurika Lubis Ihsan Effendi Irine Ika Wardhani Irwadi, Irwadi Iyan Bachtiar Jopinus Saragih Jumadiah Wardati Khairunnisak, Khairunnisak Khalik Pratama Larasati Br. Br. Siagian Linda Lores Luthfi Nurwandi Marviana, Ratna Dina Mohd. Nawi Purba Nur Aisyah Rian Annes Gigs Hutapea Rizkan Zulyadi Rizki Rahmawati, Rizki Sari Bulan Tambunan Siagian, Larasati Br Siti Anggiani Syahvira Sulaiman Effendi Syafruddin Ritonga T Nurhaida Tarigan, Adrian Tasya Aspiranti Wan Rizca Amelia Wenggedes Frensh Yoseva Maria Pujirahayu Sumaji Yudha Maulana Putra Zulkarnain, Mierna