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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal on Education JUMAN Tools (Jurnal Manajemen Tools) JURNAL MUTIARA MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Jurnal ABDIMAS Budi Darma International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) All Fields of Science Journal Liaison Academia and Sosiety Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Toni Hidayat
Program Studi Manajemen, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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PENGARUH LOCUS OF CONTROL, KEPRIBADIAN PROAKTIF, DAN KEUNGGULAN BERSAING TERHADAP KEBERHASILAN USAHA (STUDI KASUS PADA USAHA MIKRO KECIL MENENGAH DI DESA WONOSARI TANJUNG MORAWA) Nurhasanah Febriyanti Harahap; Melisa Zuriani Hasibuan; Toni Hidayat; Sari Wulandari
JURNAL MUTIARA MANAJEMEN Vol 10 No 2 (2025): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh locus of control, kepribadian proaktif, dan keunggulan bersaing baik secara parsial maupun simultan memengaruhi keberhasilan usaha yang dijalankan oleh pelaku UMKM di Desa Wonosari Tanjung Morawa. Locus of control mencerminkan keyakinan individu dalam mengendalikan hasil usahanya, sementara itu kepribadian proaktif menggambarkan inisiatif individu dalam menghadapi perubahan. Keunggulan bersaing mengacu pada kemampuan menciptakan nilai tambah melalui inovasi, harga, dan pelayanan. Penelitian ini melibatkan 68 pelaku UMKM sebagai sampel yang dipilih secara purposive dari total populasi sebanyak 215 pelaku UMKM. Data dikumpulkan menggunakan kuesioner tertutup dan dianalisis menggunakan regresi linier berganda. Analisis statistik meliputi uji t (parsial), uji F (simultan), dan perhitungan koefisien determinasi (R²). Berdasarkan uji persial, variabel locus of control terbukti memiliki pengaruh signifikan dan positif terhadap keberhasilan usaha. Hal ini dikonfirmasi oleh nilai t-hitung (3,020) yang lebih besar dari t-tabel (1,9971), dengan tingkat signifikansi 0,0004 (kurang dari 0,05. Kepribadian adalah faktor yang sangat signifikan dengan nilai t (4.407) > t tabel dan signifikansi 0.000. Ini menandakan bahwa inisiatif individu berperan kuat dalam kesuksesan usaha. Demikian pula, Keunggulan bersaing terbukti berpengaruh signifikan dan positif, dengan nilai t-hitung (2.471) > t tabel dan signifikansi 0.016. Pengujian secara simultan (uji f), mengonfirmasi bahwa locus of control, kepribadian proaktif, dan keunggulan bersaing secara kolektif memberikan pengaruh yang signifikan terhadap keberhasilan UMKM dengan nilai F-hitung sebesar 65.732 jauh melebihi F-tabel (2.75) dengan signifikansi 0.000, memperkuat validasi model.
PENGARUH BEBAN KERJA, TEAM WORK DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT.PLN (PERSERO) UP3 MEDAN UTARA: PENGARUH BEBAN KERJA, TEAM WORK DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT.PLN (PERSERO) UP3 MEDAN UTARA wahyuni savitrinehe; Anggia Sari Lubis; Toni Hidayat; Melisa Zuriani Hasibuan; Horia Siregar
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1.1 (2026): SPECIAL ISSUE — AUGUST 2026
Publisher : Utiliti Project Solution

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja, team work, dan kepuasan kerja terhadap kinerja karyawan pada PT PLN (Persero) UP3 Medan Utara. Penelitian ini dilatarbelakangi oleh tingginya tuntutan pekerjaan, pentingnya kerja sama tim, serta tingkat kepuasan kerja yang berpotensi memengaruhi kinerja karyawan. Penelitian terdahulu menunjukkan hasil yang beragam mengenai pengaruh ketiga variabel tersebut terhadap kinerja karyawan, sehingga diperlukan penelitian lebih lanjut pada sektor ketenagalistrikan. Kebaruan penelitian ini terletak pada pengujian secara simultan pengaruh beban kerja, team work, dan kepuasan kerja terhadap kinerja karyawan pada PT PLN (Persero) UP3 Medan Utara yang memiliki karakteristik pekerjaan dengan koordinasi dan target pelayanan yang tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi penelitian adalah seluruh karyawan PT PLN (Persero) UP3 Medan Utara, dengan teknik pengambilan sampel menggunakan metode sampling jenuh (sensus), sehingga diperoleh 60 responden. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa beban kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai t-hitung sebesar 2,506 dan nilai signifikansi 0,033. Team work juga berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai t-hitung sebesar 4,438 dan nilai signifikansi 0,032, serta menjadi variabel yang memberikan pengaruh paling dominan. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai t-hitung sebesar 2,197 dan nilai signifikansi 0,044. Secara simultan, beban kerja, team work, dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai F-hitung sebesar 4,940 dan nilai signifikansi 0,028. Nilai koefisien determinasi (R²) sebesar 54,8% menunjukkan bahwa variasi kinerja karyawan dapat dijelaskan oleh ketiga variabel tersebut, sedangkan 45,2% sisanya dipengaruhi oleh faktor-faktor lain di luar model penelitian. Temuan ini mengindikasikan bahwa pengelolaan beban kerja yang proporsional, penguatan kerja sama tim, dan peningkatan kepuasan kerja merupakan faktor penting dalam meningkatkan kinerja karyawan. Oleh karena itu, perusahaan perlu memperkuat koordinasi antarpegawai, menciptakan pembagian beban kerja yang seimbang, serta meningkatkan kepuasan kerja melalui sistem penghargaan, pengembangan karier, dan dukungan organisasi agar kinerja karyawan dapat terus meningkat secara berkelanjutan.
IMPLEMENTATION OF SHARIA MANAGEMENT IN MICRO WAQF BANKS ON COMMUNITY WELFARE CASE STUDY IN INDONESIA AND MALAYSIA Toni Hidayat; Ahmad Murshidi Musthapa; Siti Maziah Binti Ad Rahman; Anwar Sadat Harahap; Ratna Sari Dewi; Clarisa Tarigan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.191

Abstract

This research is expected to provide an up-to-date description of the implementation of sharia management at Micro Waqf Banks in improving community welfare. The results of this study can be used as material for consideration by companies to develop appropriate management strategies. Management functions include planning, organizing, actuating, controlling. Planning is a process and series of activities to set goals in advance at a certain time or period and the stages or steps that must be taken to achieve certain goals. Organizing is a process and activity in the division of labor planned by members of the group, determining good work relationship between them, and providing a conducive work environment and facilities. Actuating, namely a series of activities to provide instructions from superiors to subordinates or to people who are organized in formal groups to achieve common goals. Controlling, namely supervision of every activity that is done so that it is in accordance with the plan. The concept of sharia management is universal and comprehensive. Therefore, the paradigm that is built in syari'ah management theory is the activity of thinking, planning, leading and controlling an organization to achieve the goal of maqasid syari'ah, namely realizing the benefit of all mankind. The long-term goal of this research is to contribute to Micro Waqf Banks in their roles, namely: The role of micro waqf banks through the application of sharia management to improve the welfare of the poor who do not have access to formal finance.
THE ROLE OF HUMAN RESOURCES IN CUSTOMER SERVICE QUALITY AT PT. BANK SUMUT MEDAN COORDINATOR BRANCH Muhammad Dimas Alfahri; Muhammad Gilang Anugrah; Alya Azizah; Dwi Indah Lestari; Melisa Zuriani Hasibuan; Julianto Hutasuhut; Toni Hidayat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.249

Abstract

Human Resource Development is a strategic element for Bank Sumut to realize excellent service and maintain competitive advantage amidst the increasingly tight competition in the banking industry. Through structured and sustainable training and development programs, Bank Sumut equips employees with the knowledge, skills, and attitudes needed to provide the best service to customers. The main focus of human resource development includes improving communication skills, empathy, problem solving, and in-depth understanding of bank products and services. Competent employees are not only able to handle transactions efficiently, but also provide fast and precise solutions to various customer problems . Supervision and evaluation of training programs are carried out continuously to ensure their effectiveness, while awards and incentives are given to high-performing employees to strengthen the organizational culture that supports excellent service. In addition, the role of customer service and product knowledge are important components in providing valid information according to operational standards. By focusing on comprehensive human resource development , Bank Sumut ensures that every interaction with customers reflects a commitment to excellent service. This increases customer satisfaction and loyalty, strengthens the bank's reputation in the eyes of the public, and supports sustainable business growth. Competent, motivated, and customer-oriented human resources are the main key in creating a positive service experience and differentiating Bank Sumut from other financial institutions.
THE IMPACT OF LIQUIDITY RATIO, SOLVENCY, AND PROFITABILITY ON THE FINANCIAL PERFORMANCE OF PT. PANJI ANUGERAH SENTOSA MEDAN DURING 2022-2024 Muhammad Dimas Alfahri; Toni Hidayat; Rukmini; Muhammad Dani Habra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.256

Abstract

This study aims to analyze the influence of liquidity, solvability, and profitability on the financial performance of PT. Panji Anugerah Sentosa Medan during the 2022–2024 period. The research employed a quantitative approach using secondary data in the form of financial statements, with a total sampling technique. The analytical methods used include classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, F-test (simultaneous), t-test (partial), and the coefficient of determination (R²). The normality test results indicated that the residuals were normally distributed (Asymp. Sig. = 0.200 > 0.05), the multicollinearity test showed no correlation among the independent variables (VIF < 10), and the heteroscedasticity test confirmed that the model was free from heteroscedasticity issues (Sig. > 0.05). The F-test yielded an F value of 13.203 > F table 2.891 with a significance level of p = 0.000, indicating that liquidity, solvability, and profitability simultaneously have a significant effect on financial performance. Partially, the t-test results showed that liquidity had a significant negative effect on financial performance (|-2.625| > 2.3452 and Sig. = 0.013 < 0.05), profitability had a significant positive effect (3.396 > 2.3452 and Sig. = 0.002 < 0.05), while solvability had no significant effect (0.035 < 2.3452 and Sig. = 0.972 > 0.05). The adjusted coefficient of determination (Adjusted R²) was 0.511, indicating that 51.1% of the variation in financial performance is explained by the three independent variables.
THE INFLUENCE OF WORKING CAPITAL MANAGEMENT AND SALES GROWTH ON PROFITABILITY AT PT. PANJI ANUGERAH SENTOSA MEDAN IN 2022-2024 Alya Azizah; Toni Hidayat; Wan Dian Safina; Muhammad Rahmat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.257

Abstract

This study aims to analyze and gain a deep understanding of the effect of working capital management and sales growth on profitability at PT. Panji Anugerah Sentosa Medan during the period 2022 to 2024. The population in this study consists of the company's annual financial statements, including the balance sheet and income statement for that period. The sampling technique used is total sampling, where all available data is used as a research sample. The approach used in this study is quantitative, utilizing primary and secondary data obtained from the company's annual financial statements. To analyze the data, a multivariate analysis method was applied using multiple linear regression. The results of the analysis show that based on the partial t-test, the working capital management variable has a significance value of 0.00 and a regression coefficient of 4.718. This indicates that working capital management has a positive and significant effect on the company's profitability as measured by the Return On Asset (ROA) ratio. Meanwhile, the sales growth variable shows a significance value of 0.137 and a regression coefficient of -1.526, which indicates that sales growth does not have a significant effect on the company's profitability based on the ROA ratio.
Co-Authors Agus Susanto Ahmad Murshidi Musthapa Alya Azizah Alya Azizah Andriko Andriko Anggia Sari Lubis Anggia Sari Lubis, Anggia Sari Anugerah Anwar Sadat Harahap Br Ginting, Lisa Septia Dewi Clarisa Tarigan Dilla Putri Sisca Dewi Dwi Indah Lestari Dwi Novita Sari Ewa Prassetyo Fadya Azzahra Fikri Aulia Fitriani Pulungan Habra, Mhd Dani Hasibuan, Melisa Zuriani Heri Armawi Indra Fauzi Inggit Aprilia Utami Intan Pertiwi Jonriston Saragi Julaina Nawar Julaina Nawar Julianto Hutasuhut Khairina Ulfa Syaimi Lisa Aprianti Malik, Abdul Mangappu Tua Sitorus Melisa Zuraini Hasibuan Melisa Zuriani Hasibuan Muhamad Bagas Reziqo Muhammad Dimas Alfahri Muhammad Gilang Anugrah Muhammad Radiansyah Muhammad Saleh Sitompul Nila Lestari Nindy Luffita Lubis Noor Marini Haji-Abdullah Nur Avika Ramadani Nurhasanah Febriyanti Harahap Ovami, Debbi Chyntia Prista Dwi Hartini Ratna Sari Dewi Ratna Sari Dewi Rukmini Rukmini Rukmini Safina, Wan Dian Sari Wulandari Shafiyyatun Nisa Siregar, Horia Siti Aminah Siti Maziah Binti Ad Rahman Syalsa Billa Ananda Tarmizi Tarmizi Vera Kristiana wahyuni savitrinehe Wirananda, Henny Andriyani Yogi Yogi Yuliana, Yayuk Yuni Shara Zamalludin Sembiring