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PENGARUH KUALITAS PRODUK DAN BAURAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KARET BAN MERK MBS PADA PT. GEMAR SUKAWATI INDAH MEDAN Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 7 No 2 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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The quality of the product and marketing mix are the things that can affect the purchasing decisions made by the buyer. This happened at the PT. Gemar Sukawati Indah Medan, a company engaged in the sale of rubber tires having a problem with the quality of products and the promotion mix. The theories used in this research are theories of Marketing Management, related to the theory about the quality of the product, the theory of the promotional mix, and the theory of purchasing decisions. This research method is quantitative approach and type of research is descriptive quantitative. Data collection was performed by interviews, questionnaires and documentation. Method of data analysis used is multiple linear regression analysis. The population data are all customers of PT. Gemar Sukawati Indah Medan consisting of 92 respondents, of which 30 respondents were used to test the validity and the remaining 62 respondents were used for the study samples. The quality of products and the promotion mix function as independent variables and then the purchase decision as the dependent variable. The result of study on the hyptohesis stated that the quality of products and the promotion mix simultaneously have a significant effect of purchasing decisions in which F-observed 35.018 larger than F table (3.15). Partially, product quality has a significant effect on purchasing decisions in which results T-observed 2,509 higher than T table (2,001) and the promotion mix partially also has a significant effect on purchasing decisions because T-observed of 4,313 is higher than the value of T- table (2.001) , This shows that the promotional mix is a more dominant factor affecting purchasing decisions.

SISTEM PENGENDALIAN INTERNAL DALAM MENINGKATKAN EFISIENSI PERSEDIAAN BARANG DAGANG PT. FORBES INDONESIACABANG MEDAN Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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This research aims is to analyze internal control of inventory carried out by PT. Forbes Indonesia Medan Branch, then to prove whether it have the impact to and can improve the efficiency of merchandise inventory on the company. This company engaged in the sale of electronic equipment for household appliances such as vacuum cleaners, water purifiers, washing machines and so on. The problem faced is the distributionconstraints from factories in Switzerland such as cost issues, damage in shipping, availability of goods and diversity of products sold that require good inventory control. This research using descriptive technique with a qualitative approach. Data collection techniques in this study are using interviews and documentation, which the data used are primary and secondary data. The results of the research have been obtained thatthe internal control of the company has been quite effective in increasing the efficiency of its merchandise inventory, where controll procedures are in accordance with the elements of good control according to the COSO framework. The five elements are already good but there are still deficiencies in the section specifically dealing with internal audit where the role and function of the internal audit has been held by BBM (Branch Business Manager) at the company

PENGARUH PROMOSI DAN SALURAN DISTRIBUSI TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR PADA PT. CAPELLA DINAMIK NUSANTARA MEDAN Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 2 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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PT.Capella Dinamik Nusantara Medan is a company engaged in the sales of Honda motorcycles, established in 1986 and is a distributor of Honda motorcycles that already has branches in the province of Aceh, Riau and Kepulauan Riau. Some of the problems that occur in the PT. Capella Dinamik Nusantara Medan are relating to the less promotion carried out by the company to attract buyers in making purchasing decisions. Besides, dismissal of the distribution unit for the dealer which is delinquent in payment caused vacuum unit. By considering the use the proper promotion and good distribution channels, it is expected that it will increase the purchasing decision. Based on the brief description, the problem is formulated as follows; how is the effect of promotion and distribution channel on purchasing decisions of motorcycle at PT. Capella DinamikNusantara Medan.The theory used in this research are those of Marketing Management, concerning theory of the Promotion, Distribution Channel, as well as theories of purchase decision.This research used quantitative method and type of research is descriptive quantitative. Data collection was performed by interviews, questionnaires and documentation. Data analysis method used is multiple linear regression analysis. Populations were all dealers of PT. Capella Dynamik Nusantara Medan totaling 104 dealerships. This study used saturated sampling in which 100% of the total population of dealers become 104 respondents and 30 respondents were used to test the validity and the remaining 74 respondents used for sampleAs stated in the hypothesis, the study revealed that the promotion and distribution channels simultaneously and partially had a significant effect on purchasing decisions, and promotion is the most dominant factor affecting purchasing decisions. The test results of determination of R Square is 0.428 which means that 42.8% variable of purchase decision can be explained by the variable promotion and distribution channels. In conclusion, simultaneously and partially promotion and distribution channels had a significant and positive effect on purchasing decisions of motorcycle at PT. Capella Dinamik Nusantara Medan.

PENGARUH SELEKSI DAN PELATIHAN TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PELET JAGUNG PADA PT. INDOJAYA AGRINUSA MEDAN Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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PT. Indojaya Agrinusa Medan merupakan anak perusahaan PT JAPFA (Java Pelletizing Factory) yang merupakan perusahaan penghasil pellet (pakan unggas). Permasalahan yang terjadi pada PT. Indojaya Agrinusa Medan adalah pelaksanaan tahapan-tahapan seleksi yang tidak sesuai dengan Standard Operating Procedure, minimnya materi pelatihan yang diberikan kepada karyawan bagian produksi yang mengakibatkan menurunnya kinerja karyawan di bagian tersebut. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif, dan sifat dari penelitian ini adalah deskriptif eksplanatori. Metode pengumpulan data dilakukan dengan wawancara, penyebaran kuesioner, dan studi dokumentasi. Metode analisis data yang digunakan adalah multiple regression. Populasi dalam studi ini adalah seluruh karyawan di bagian produksi yang berjumlah 200 orang. Teknik pengambilan sampel adalah dengan menggunakan rumus slovin dengan jumlah 133 orang. Hasil penelitian diperoleh nilai F hitung sebesar 49.874 yang berarti seleksi dan pelatihan secara serempak dan signifikan berpengaruh terhadap kinerja karyawan. Diperoleh nilai t hitung untuk variabel seleksi sebesar 3.510 dan pelatihan sebesar 5.447. Maka secara parsial dan simultan seleksi dan pelatihan berpengaruh signifikan terhadap kinerja karyawan. Kesimpulannya, seleksi dan pelatihan berpengaruh signifikan terhadap kinerja karyawan bagian produksi pellet jagung pada PT. Indojaya Agrinusa Medan.

PENGARUH PENGEMBANGAN KARIR DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT. SURYAMAS LESTARI PRIMA TANJUNG MORAWA Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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PT. Suryamas Lestari Prima Tanjung Morawa adalah sebuah perusahaan yang terlibat dalam pengolahan kayu yang terletak di Jalan Batang Kuis KM. 5 rumah desa X Tanjung Morawa di Kabupaten Deli Serdang. Ada beberapa hal yang perlu diperhatikan dalam perusahaan ini yang berhubungan dengan pengembangan karir. Perusahaan lebih berfokus pada pengembangan karyawan lama, sehingga karyawan baru tidak memiliki cukup pelatihan dan sering terjadi pengurangan dalam insentif yang membuat mereka malas untuk bekerj. Hal ini menyebabkan terjadinya penurunan kinerja karyawan di PT. Suryamas Lestari Prima. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif, dan sifat dari penelitian ini adalah deskriptif eksplanatori. Metode pengumpulan data dilakukan dengan wawancara, kuesioner dan studi dokumentasi. Analisis data metode yang digunakan adalah multiple regresi. Populasi dalam studi ini adalah seluruh karyawan yang bekerja di PT. Maju Bersama terdiri dari 300 karyawan. Teknik pengambilan sampel yang digunakan adalah sampe jenuh yang terdiri dari 171 karyawan. Hasil penelitian menunjukkan bahwa pengembangan karir dan insentif secara simultan dan parsial memiliki pengaruh signifikan pada kinerja kerja karyawan dengan R Square 49.7% dimana variabel kinerja dapat dijelaskan oleh variabel insentif dan pengembangan karir sementara sisa 50.3% dapat dijelaskan oleh faktor lain yang tidak diteliti dalam studi ini. Hasil uji parsial jmenunjukkan bahwa ada efek yang signifikan dari pengembangan karir terhadap kinerjakaryawan. Insentif adalah faktor yang paling dominan mempengaruhi kinerja karyawan. Kesimpulannya, pengembangan karir dan insentif pada para pekerja berpengaruh signifikan terhadap kinerja di PT. Suryamas Lestari Prima Tanjung Morawa.

PENGARUH PROMOSI DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR MEREK YAMAHA PADA PT. ALFA SCORPII MEDAN Hernawaty
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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PT. Alpha Scorpii Medan perusahaan merek dealer motor Yamaha yang berada di Jalan H. Adam Malik No. 34, Medan. Ada beberapa hal yang perlu diperhatikan di perusahaan ini terkait dengan frekuensi promosi dan brand image yang sudah banyak diketahui dari PT. Alpha Scorpii. Teori yang digunakan dalam penelitian ini adalah teori manajemen pemasaran yang berkaitan dengan promosi, brand image, dan keputusan pembelian. Metode yang digunakan dalam penelitian ini adalah skala likert, jenisnya adalah deskriptif kuantitatif, dan sifat penelitian ini adalah deskriptif explanatory. Pengumpulan data dilakukan melalui wawancara, kuesioner, dan dokumentasi. Metode analisis data yang digunakan adalah analisis regresi berganda. Populasi penelitian ini adalah 277 responden yang merupakan konsumen / pembeli Sepeda MotorYamaha di PT. Alpha Scorpii. Untuk sampel uji, 163 responden konsumen digunakan, dimana 30 responden menguji validitasnya dan 163 responden digunakan sebagai sampel uji. Hasil penelitian pada hipotesis menunjukkan bahwa harga dan promosi secara parsial berpengaruh signifikan terhadap keputusan pembelian dan secara simultan, promosi dan brand image berpengaruh signifikan terhadap keputusan pembelian. Hasil perhitungan koefisien determinasi sebesar 0,500 yang berarti keputusan pembelian dapatdijelaskan dengan variabel promosi dan brand image sebesar 50%, dan sisanya 50% dijelaskan oleh faktor lain yang tidak diperiksa. Kesimpulan dari penelitian ini menyatakan bahwa secara parsial dan simultan, ada pengaruh yang signifikan dari promosi atau brand image terhadap keputusan pembelian sepeda motor merek Yamaha di PT. Alfa Scorpii, Medan.

Analisis Pengaruh Profitabilitas, Leverage, Umur dan Ukuran Perusahaan, Komite Audit terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2017-2021 Sarah, Ranti May; Hernawaty; Sari, Maya Macia
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study aims to examine the effect of profitability, leverage, firm size, firm age and audit committee on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period of 141 companies. By using a purposive sampling technique, a total sample of 65 companies was obtained. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. The results of the analysis of the effect of profitability, leverage, age and company size, audit committee on earnings management in manufacturing companies listed on the IDX for the 2017-2021 period, it can be concluded that the variables Profitability, Leverage, age and company size, audit committee have no influence on management earnings after being tested using the SPSS application version 25.

The Effect of Company Size, Leverage, and Profitability on Financial Performance in Food and Beverage Companies Listed on the Indonesian Stock Exchange (BEI) in 2022-2023 Erika Safitri; Ramadhan Harahap; Hernawaty
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2225

The aim of this research is to examine the effect of company size measured by the natural logarithm (Ln) of total assets, leverage (DAR) profitability (ROE) on financial performance (NPM) in food and beverage companies in 2022-2023. The sample selection technique was purposive sampling, the sample consistend of 31 companies. The data analysis technique in this research is descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, hypothesis testing and coefficient of determination testing, by applying software SPSS ver 25. The results of the research show that partially company size has no significant effect on financial performance, while individually (partially) leverage and profitability have a significant effect on financial performance. Simultaneously company size, leverage and profitability have an effect on financial performance.

Hedging from the Perspective of Maqasid Shariah Hernawaty; Nurhayati; Harahap, Isnaini
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3445

The growing volatility of global exchange rates presents significant risks for emerging economies, particularly those heavily reliant on foreign-denominated debt, such as Indonesia. Conventional hedging instruments, while mitigating currency risk, often conflict with Islamic financial principles due to elements of riba (interest), gharar (uncertainty), and maisir (speculation). This study proposes a Shariah-compliant hedging framework grounded in Maqasid al-Shariah to offer an ethical and sustainable alternative to conventional risk management tools. Through simulation modeling, the study explores the potential of Islamic forward contracts and cross-currency swaps in strengthening external debt resilience while adhering to Islamic principles. The research anticipates that Maqasid al-Shariah will significantly drive the adoption of Islamic hedging mechanisms, enhancing financial stability in both local and international contexts. Moreover, Shariah-compliant instruments are expected to mediate the relationship between ethical objectives and exchange rate stability, offering dual benefits of compliance and economic resilience. By addressing the intersection of Islamic finance, global economic risk, and sustainable development, this study provides theoretical contributions and practical policy recommendations. The findings aim to support regulators, financial institutions, and international stakeholders in promoting Shariah-based financial innovation as a critical component of global financial stability in the face of ongoing economic uncertainties.

Analysis of The Effectiveness of Internal Auditors in Overcoming Fraud in PT Midi Utama Indonesia Hernawaty; Suwarno; Elmo Novera
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.113

This study aims to analyze the effectiveness of the role of internal auditors in overcoming fraud at PT Midi Utama Indonesia Medan branch. Fraud is a problem that negatively impacts the company's performance and sustainability. Fraud is an action that directly or indirectly causes a company's losses in financial and non-financial forms. The role of internal auditors is important in identifying and controlling fraud risks as one of the preventive fraud prevention. This study uses a case study method with a qualitative approach. The data collection process was through intense interviews with internal auditors, managers, and company employees. Then an analysis of documents related to internal control procedures and audit reports was carried out. The results of the study show that PT Midi Utama Indonesia's internal auditors have played an effective role in overcoming fraud. Internal auditors conduct regular audits, provide recommendations for improvement, and monitor follow-up on audit findings. In addition, internal auditors also play a role in increasing employee awareness of the importance of integrity and work ethics. This study resulted in the conclusion that the role of internal auditors has been effective, where during a period of 3 years (2016-2018) fraud acts that occurred decreased by 25% in 2017, and decreased by 19% in 2018. However, there are still some obstacles faced by internal auditors, such as limited resources and lack of top management support. Therefore, a strong commitment from all levels of management is needed to support the role of internal auditors in preventing and detecting fraud more effectively.

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