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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Martabe : Jurnal Pengabdian Kepada Masyarakat Value: Jurnal Manajemen dan Akuntansi Majalah Ilmiah Warta Dharmawangsa Reswara: Jurnal Pengabdian Kepada Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Transformasi Administrasi Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Jurnal Bisnis Corporate Journal Economic Management and Business JUDIS : Jurnal Multidisiplin dan Sains Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Umar Hamdan Nasution
Fakultas Ekonomi, Universitas Dharmawangsa Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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KONSTRUKSI NARASI HUMAN CAPITAL VS RELATIONAL CAPITAL SEBAGAI KOMUNIKASI STRATEGIS PERUSAHAAN RITEL PASCA PANDEMI Nasution, Umar Hamdan
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8817

Abstract

The post-pandemic financial performance recovery of the retail sector demands reliable allocation management of working capital and intangible assets. This qualitative study aims to dissect, classify, and interpret the narrative construction of Human Capital (HC) versus Relational Capital (RC) in the Annual Reports of retail companies listed on the Indonesia Stock Exchange (IDX). Employing a descriptive-exploratory qualitative content analysis method without field interviews, this study examines the official secondary documents of three major retail issuers for the 2022–2024 period through a strategic financial management-based keyword coding matrix. The results indicate that corporations actively utilize non-financial disclosures as rhetorical communication tools to signal operational resilience to the market. The construction of HC narratives focuses on operating cost efficiency and front-line staff digital capacity adaptation. Meanwhile, RC narratives are constructed more aggressively through the articulation of customer loyalty programs and distribution partnership expansion. Comparatively, the Relational Capital text cluster significantly dominates the direction of financial management reporting compared to human capital. This dominance indicates the strategic priority of companies to secure cash flow retention and external market share capture as the primary cushion against financial risks during economic recovery. Keywords: Content Analysis, Financial Management, Intellectual Capital, Retail Companies, Strategic Communication
PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT PERKEBUNAN NUSANTARA IV REGIONAL 1 MEDAN Br Bangun, Emi Riana; Nasution, Umar Hamdan; Rahim, Rani
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8567

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan stres kerja terhadap kinerja karyawan di PT Perkebunan Nusantara IV Regional 1 Medan. Penelitian ini menggunakan pendekatan kuantitatif asosiatif kausal dengan kuesioner sebagai metode pengumpulan data. Sampel terdiri dari 86 karyawan yang dipilih menggunakan rumus Taro Yamane. Hasil penelitian menunjukkan bahwa beban kerja (X1) berpengaruh signifikan terhadap kinerja karyawan (Y), dengan nilai t-hitung 4,420 lebih besar dari nilai t-tabel 1,988 dan signifikansi 0,000 < 0,05. Sementara itu, stres kerja (X2) tidak berpengaruh signifikan terhadap kinerja karyawan, dengan nilai t-hitung 1,949 < 1,988 dan signifikansi 0,055 > 0,05. Secara simultan, beban kerja dan stres kerja berpengaruh signifikan terhadap kinerja, dengan nilai F 15,117 > 3,11 dan signifikansi 0,000 < 0,05. Nilai R Square sebesar 0,690 menunjukkan bahwa 69% kinerja karyawan dipengaruhi oleh beban kerja dan stres kerja, sedangkan sisanya, yaitu 31%, dipengaruhi oleh faktor-faktor lain.
Bubble Economy in Financial Markets and Digital Platforms: Regulatory Challenges and Policy Directions for Indonesia Umar Hamdan Nasution
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 1 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i1.8876

Abstract

This policy article examines the evolution of economic bubbles from classical financial markets to digitally driven bubbles shaped by information architecture and social media algorithms. The study aims to formulate policy directions relevant to Indonesia by integrating economic theory, empirical evidence, and institutional regulatory analysis. Using a qualitative policy review approach, the article synthesizes classical bubble theories, digital economy literature, documented case studies, and Indonesian regulatory frameworks. The findings indicate that Indonesia possesses relatively strong macroprudential and market-conduct instruments to address classical financial bubbles. However, significant regulatory gaps persist in governing digital bubbles emerging from platform-based amplification mechanisms. This article proposes a structured policy recommendation matrix emphasizing algorithmic accountability, inter-agency coordination, UMKM protection, and adaptive financial governance. Keywords:  Bubble Economy, Digital Platforms, Indonesia, Policy Analysis, Regulation, Social Media
KARAKTERISTIK NARATIF DAN RETORIKA PENGUNGKAPAN MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN PERUSAHAAN PERBANKAN BUMN DI INDONESIA Umar Hamdan Nasution
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8813

Abstract

Intellectual capital disclosure (ICD) has evolved into a strategic instrument for corporate transparency since the enactment of PSAK No. 19. While previous studies focused heavily on quantitative indexing, the methodological novelty of this study lies in transitioning toward qualitative content analysis to decode narrative traits and implicit impression management. This study aims to evaluate the qualitative nature and rhetorical strategies embedded within the integrated annual reports of the four largest state-owned (BUMN) banking companies in Indonesia. Using a tiered coding mechanism, results indicate that despite massive digital investments driving granular monetary reporting in structural capital, human and relational capitals remain predominantly descriptive-normative. Furthermore, banks strategically shift narrative tones toward a forward-looking orientation as an impression management tool to obscure short-term financial performance fluctuations. This study provides crucial empirical insights for regulators to standardize narrative reporting frameworks for intangible assets.
Co-Authors Al Firah Al Firah Al Firah Al Firah Al Firah, Al Firah Andika Andika Arbi Sulistiyo Aurel, Nurul Bobby Hartanto Br Bangun, Emi Riana Cut Zahri Cut Zahri Cut Zahri Cut Zahri Dea Novita Tanjung Devi Risda Simarmata Dewi Wahyuni Eddy Iskandar Eddy Iskandar Fandi Iskandar Sopang Fasyah, Shakira Fayati Shasabila Firah, Al Harun Harun Idris Idris Ikhwanul Ahmad Indah Mutannisa Indah Rezeky Febryza Iskandar, Eddy Jessisca Jessisca Junaidi, Listya Devi Kartika Pratiwi Khairuni, Lila Listya Devi Junaidi Livia Surdi Lukman Hakim Siregar M Amri Nasution M. Arif Rahman Mangasi Sinurat Maria Magdalena Lumban Tobing Mhd Ridho Akbar Lubis Michael Cittaro Mierna Zulkarnain Muhammad Shiddiq Syahroni Muya Syaroh Iwanda Ngatemin Ngatemin Ngatno Sahputra Ngatno Saputra Nilawati Nilawati Putrinta Surbakti Rabitha, Nurul Rahim, Rani Rahman, Muhammad Arif Rahmat Darmawan Rakhmawati Purba Ramadani, Anisa Fitri Rani Rahim Ranti Gatrizka Putri Riswandi, Sofi Roni Nasution Rumiris Siahaan Sahnan Rangkuti Sarah Nasution Sinaga, Kariaman Sopang, Fandi Iksandar suardi suardi Syamsurizal Syamsurizal Syamsurizal Syamsurizal syauqi, teuku Tampubolon, Ayu Azari Victor Victor Yaumi Arfah Noor Arneta Yusak Maryunianta Zhaki, Ahmad Zulkarnaen, Mierna