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PENGARUH PERENCANAAN ANGGARAN DAN REALISASI BIAYA OPERASIONAL TERHADAP KINERJA PERUSAHAAN PADA PT. SOCFIN INDONESIA MEDAN Suhendra, Jodhy Ashari; Rangkuti, Sahnan; Zahri, Cut
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4526

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The fluency operation of the company supported by efficiency and effective use of operational fees will be sufficient to achieve optimal company performance. This research aims to determine the effect of budget planning and operational cost realization on company performance with PT. Socfin Indonesia Medan as a research locus. It is a multinational company located in Medan and operates in the agribusiness (Plantation) sector. This research uses quantitative methods with data collection techniques of interviews, observation and documentation studies. The data analysis technique uses multiple linear regression analysis methods, t-test, F test and coefficient of determination test. Based on the research results, it can be concluded that operational cost budget planning and operational cost realization affect the company's performance at PT. Socfin Indonesia Medan both partially and simultaneously. Furthermore, the research results also show that the company is still not precise in planning operational cost budgets and has not been optimal in managing operational costs. 
PENGARUH MANAJEMEN BIAYA DAN PENGANGGARAN TERHADAP EFISIENSI BIAYA PRODUKSI PADA CV. LANGGENG JAYA MEDAN Harahap, Lisanudin Permana; Rangkuti, Sahnan; Firah, Al
Jurnal Bisnis Corporate JURNAL BISNIS CORPORATE : VOL. 9 NO. 2 DESEMBER 2024
Publisher : Program Studi Ilmu Administrasi Bisnis FISIP Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jbc.v9i2.5817

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The Determinants of Intellectual Capital Disclosure on Firm Value: The Evidence on the Financial Companies in Indonesia Nasution, Umar Hamdan; Iskandar, Eddy; Rangkuti, Sahnan; Idris, Idris
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 2 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i2.001

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Objectives: Firm value is the price of the firm that can be sold with a price agreement that will be paid by the buyer. A high stock price will increase the value of the company and increase the prosperity of the investors. Therefore, to attract the attention of buyers of company shares, companies must provide the best and most detailed financial information possible. As for information that can be disclosed in financial reports, namely intellectual capital. The presence of PSAK No. 19 concerning intangible assets marked the beginning of the phenomenon of intellectual capital in Indonesia. It turns out that although Intellectual Capital Disclosure has started to grow in Indonesia, the growth is still very small. Companies in Indonesia should be required to disclose their intellectual property, particularly in the financial industry. This is because the financial services sector which is highly dependent on information uses more intellectual capital in its operations than the industrial sector which relies more on tangible assets. As it is known, the disclosure of intellectual capital can provide an attraction for investors to increase the value of the company. This study aims to find out how factors such as firm age, leverage, profitability, and independent commissioners affect firm value through the disclosure of intellectual capital.Methodology: This study uses a sample of financial sector companies listed on the Indonesia Stock Exchange in 2020-2021 with a total population of 105 companies and a total sample of 83 companies. This research uses panel data.Finding: According to the findings of this study, business size, profitability, age, independent commissioners, and disclosure of intellectual capital have a beneficial impact on firm value of about 43%. However, leverage does not affect firm value. Furthermore, the mediation test results show that disclosure of intellectual capital is not able to mediate the relationship between the effect of firm size, leverage, profitability, and firm age on firm value. Only the influence of independent commissioners mediates firm value.Conclusion: For future researchers, it is expected to increase the research period and add other factors that influence the disclosure of intellectual capital.
The Influence Of Loan Eligibility And Ability To Repay On The Level Of Bad Credit In Cooperatives Cu. Our Hopes Will Before Simanungkalit, Rakelina Nainti; Rangkuti, Sahnan; Firah, Al
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 6, No 1 (2025): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v6i1.6121

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The aim of this research is to determine the influence of loan eligibility and repayment capacity on CU bad credit levels. Harapan Kita Belawan. The data collection techniques for this research are observation, questionnaires and documentation studies with data analysis techniques, namely multiple linear regression analysis. The conclusion in this research is that there is the influence of loan eligibility partially on the level of bad credit at CU. Harapan Kita Belawan, this is known as the t valuecount as big as 4,818 which compared to the t table of 1.66055 then 4.818 > 1.66055 which means the loan eligibility variable has a real (significant) and positive influence on the bad credit level variable. Besides that there is an influence on the ability to pay partially on the level of bad credit at CU. Harapan Kita Belawan, this is known as the tcount amounting to 18,086 Which compared to ttable  is 1.66055 then 18.086 > 1.66055 which means the ability to pay variable has a real (significant) and positive influence on the bad credit level variable. Next there is the influence of loan eligibility and ability to pay simultaneously on the level of bad credit at the CU Cooperative. Our Hope Against this is known from the F valuecount = 200.015 which is compared to Ftable of 3.09 then 200.015 > 3.09 which means the loan eligibility variable and ability to pay simultaneously has a real (significant) or positive influence on the variable level of bad credit.
PENYULUHAN UNDANG-UNDANG NARKOTIKA No. 35 TAHUN 2009 BAHAYA SERTA PENANGANNYA DI DESA TP.KUDA TANJUNG PURA Iwanda, Muya Syaroh; Maysarah, Maysarah; Rangkuti, Sahnan; Hasibuan, Risma Laili
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2 (2020)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v1i2.579

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Yayasan Pendidikan As-Syifa’ul Qalbi Langkat adalah sebuah Yayasan yang anggota Kelompoknya terdiri dari para Pemuka agama. Berdirinya Yayasan ini di prakarsa oleh Kepala Desa, yang merasa bertanggung jawab untuk menjalankan program Pemerintah dalam pemberantasan narkotika di Indonesia, khususnya di Desa Tapak Kuda. Desa Tapak Kuda yang merupakan jalur bebas terjadinya transaksi narkotika melalui laut. Dampak hukum bagi pecandu dan pemakai narkotik. Tidak mendapatkan pelayanan rehabilitasi dari negara, cara pencegahaanya dari bahaya serta penangananya, tidak adanya relawan narkotika  dan kurangya pengawasan dari pihak berwajib. Metode Pelaksanaan Pengabdian Masyarakat ini dengan melakukan : Metode pelaksanaan, Metode Implementasi, Metode Partisipatori dan Metode Pendekatan. Selain itu team juga melakukan  metode observasi atau wawancara pada kegiatan survey untuk mengetahui hal-hal apa saja yang menjadi permasalahan. Berdasarkan permasalahan di atas  serta Pentingnya pengabdian ini, maka tim pengusul menawarkan solusi permasalahan kepada anggota audiens yakni 1. Memberikan Edukasi dan mengsosalisasikan tentang Implementasi Undang-Undang Narkotik Nomor 35 Tahun 2009 tentang narkotik, 2. Memberikan edukasi dan mengsosalisasikan pentingnya komunikasi Terapeutik korban penyalagunaan narkotik. 3. Memberikan Sosalisasi dan Edukasi tentang pengaruh narkotik kepada perekonomian korban penyalagunaan narkotik
Analysis Of The Role Of Facilitators In Increase Customers' Business Income In PT. Bank BTPN Syariah Tbk. In Besitang Rambe, Siti Nurhaliza; Rangkuti, Sahnan; Firah, Al
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 6, No 2 (2025): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v6i2.7004

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This study aims to determine how the role of facilitator assistants in increasing the income of umkm customers at PT Bank BTPN Syari`ah, what are the obstacles to the role of facilitator assistants in increasing the income of umkm customers at PT Bank BTPN Syari`ah, and what solutions can overcome the obstacles experienced by facilitator assistants in increasing the income of umkm customers at PT Bank BTPN Syari`ah. The type of data used in this research is qualitative data. Data collection methods using interviews and documentation. The informants used in the study were 8 people who were part of the company, namely senior business manager, business manager, community officer, mentor, facilitator and customer. The results of this study indicate that the role of the facilitator of PT Bank BTPN Syari'ah in Besitang is quite good, but not yet maximized as a whole. There are still obstacles that occur in the mentoring process, one of which is limited resources, limited abilities and knowledge, limited budget and others. In facing these obstacles, a solution is needed so that the assisting facilitator can process well in assisting the business of PT Bank BTPN Syari'ah customers in Besitang. Solutions that can be done to overcome these obstacles include improving the skills and knowledge of facilitator assistants, applying for a budget to the company to help smooth the mentoring process and other solutions.
PKM BUMDES JOHAR MANDIRI JAYA Nasution, Umar Hamdan; Rangkuti, Sahnan; Iskandar, Eddy; Zahri, Cut; Junaidi, Listya Devi; Rahman, Arif
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.3270

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Bumdes Johar Mandiri Jaya merupakan Badan Usaha Milik Desa yang berada di Desa Pematang Johar. Adapun usaha yang dijalankan yaitu penyediaan ATK, foto copy, BRI LINK, Batik Sawah, unit usaha WIFI (HOTSPOT), layanan pembayaran Sistem Online dan wisata Sawah. Berbagai masalah yang terjadi pasca pandemic covid-19 lalu. Potensi desa yang ada tidak terkelola secara maksimal sehingga membuat masyarakat di desa Pematang Johar tidak sejahtera. Solusi yang tawarkan oleh tim pengabdi kepada Bumdes johar mandiri jaya yaitu memberikan pelatihan pengelolaan potensi desa, penyusunan laporan studi kelayakan bisnis, pemasaran produk desa, pengelolaan keuangan Bumdes, pengelolaan Manajemen BumDes dan Strategi pemasaran digital produk dan jasa. Program Pengabdian dilaksanakan pada hari Sabtu tanggal 08 April 2023 yang dilakukan via zoom meeting dengan peserta sebanyak 40 orang. Metode pelaksanaan yang dilakukan yaitu dengan memberikan pelatihan kepada peserta sesuai dengan materi pelatihan yang dibutuhkan oleh mitra. Hasil evaluasi dari pelatihan yang dilaksanakan yaitu meningkatnya pemahaman para peserta terhadap materi yang telah diberikan. Selanjutnya tim pengabdi akan melakukan pendampingan terhadap Bumdes dan UMKM yang ada di pematang Johar
Analisis Pengelolaan Sistem Informasi Manajemen Menggunakan Aplikasi SLIMS 8 Dalam Efesiensi Dan Efektivitas Pelayanan Di UPT Perpustakaan Universitas Dharmawangsa Medan Yusmiati, Yusmiati; Rangkuti, Sahnan; Firah, Al
Bisnis-Net Vol 8, No 1: JUNI 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i1.6268

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This research aims to analyze the implementation of management information systems using the SLiMS 8 application in improving the quality of services to users, identifying the obstacles faced and solutions that can be applied to improve the efficiency and effectiveness of services at the Dharmawangsa University Library UPT. Data collection methods involve observation, interviews, and documentation with qualitative descriptive data analysis. The research results show that this application has a big positive impact on visitors, including a faster and more accurate book search process, ease of accessing book collections and other materials, as well as more practical borrowing management, contributing to supporting academic activities. The SLiMS 8 application provides effective digital solutions and supports progress in the world of libraries and education. This application is increasingly developing and has an influence on library performance, encouraging librarians to think creatively and innovatively in information services so that readers' interest in reading increases and the number of library materials increase
PENGARUH STRATEGI PEMASARAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN XL HOME PADA PT. XL AXIATA MEDAN Bima, Rinto; Rangkuti, Sahnan; Firah, Al
Journal Economic Management and Business Vol 3, No 2 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v3i2.6297

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Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran dan harga terhadap keputusan pembelian produk XL Home pada PT. XL Axiata Medan. Penelitian ini menggunakan pendekatan kuantitatif regresi linier berganda dengan sample sebanyak 60 konsumen XL Home di Medan yang dipilih secara acak. Teknik pengumpulan data menyebarkan angket. Variabel strategi perusahaan memiliki nilai thitung > ttabel (3,887 > 2,00247), berarti strategi perusahaan memiliki pengaruh positif dan signifikan terhadap keputusan pembelian. Semakin baik strategi yang diterapkan perusahaan, semakin tinggi kecenderungan konsumen untuk memilih XL Home sebagai layanan internet rumah. Selain itu, nilai koefisien determinasi (R Square) sebesar 0,938 menunjukkan bahwa 93,8% variasi dalam keputusan pembelian dapat dijelaskan oleh strategi perusahaan dan harga, sedangkan sisanya 6,2% dipengaruhi oleh variabel lain di luar model penelitian ini. Variabel harga memiliki nilai thitung > ttabel (3,416 > 2,00247), berarti harga berpengaruh secara positif dan signifikan terhadap keputusan pembelian layanan XL Home, harga memiliki pengaruh yang signifikan terhadap keputusan pembelian konsumen. Koefisien regresi menunjukkan bahwa baik strategi perusahaan maupun harga memiliki hubungan positif dan signifikan dengan keputusan pembelian (Y) sebesar 0,524 > 0,459. Permasalahan utama yang dihadapi oleh PT. XL Axiata Medan dalam meningkatkan keputusan pembelian layanan XL Home. Dalam industri telekomunikasi yang semakin kompetitif, perusahaan perlu menerapkan strategi pemasaran yang efektif serta menetapkan harga yang kompetitif agar tetap unggul di pasar. Salah satu tantangan utama yang dihadapi adalah kurangnya diferensiasi strategi perusahaan dibandingkan dengan pesaing seperti Indihome, First Media, dan Biznet.Kata Kenci : Strategi Pemasaran, Harga, Keputusan Pembelian, XL Home, PT. XL Axiata Medan.
PENGARUH PENEMPATAN TUGAS TERHADAP MOTIVASI KERJA PEGAWAI PADA KPPBC TMP BELAWAN Sumiati, Sumiati; Rangkuti, Sahnan
Journal Economic Management and Business Vol 3, No 2 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v3i2.6341

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This study aims to determine the effect of job placement on employee motivation at KPPBC TMP Belawan. Using a sample of 65 employees and simple linear regression analysis with SPSS, the results show that job placement has a significant effect on work motivation (significance value 0.001 < 0.05, t_calculated = 8.825 > t_table = 1.669). The coefficient of determination indicates an influence of 55.3%. However, employee rotation has not been carried out regularly or evenly. Therefore, it is recommended that the rotation system be implemented routinely and fairly to enhance motivation and prevent internal conflicts.