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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Valid Jurnal Ilmiah FIRM: Journal of Management Studies Jurnal Informasi dan Teknologi Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education Indonesian Community Journal Applied Quantitative Analysis (AQA) Jurnal Pengabdian Nasional (JPN) Indonesia SENMEA
Lenny Dermawan Sembiring
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Entrepreneurship Interest Training Through Innovation and Creativity for Generation Z at Sultan Agung Private High School Kevin Indajang; Hery Pandapotan Silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Lenny Dermawan Sembiring; Acai Sudirman
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 1 (2024): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i1.653

Abstract

Innovation and creativity in this digital era are needed in developing the business you want to be involved in so that you are not trapped in daily operational activities and pursuing performance targets. The fundamentals of implementing this service with the theme of training interest in entrepreneurship through innovation and creativity for generation Z at Sultan Agung Private High School are to encourage generation Z, especially in the Sultan Agung Private High School environment, to increase knowledge related to entrepreneurship by utilizing innovation abilities and creativity in developing businesses. The method used in implementing this activity is through lectures and FGD (group discussion forum). The stages of implementing this event include opening and introducing entrepreneurial innovation and creativity, explaining the fundamentals of being an entrepreneur, explaining several problems often faced by young entrepreneurs, then continued with discussions related to new business development. After the service activities are completed, follow-up interviews are conducted regarding the impact of implementing the service activities. According to the interview results, it is known that the understanding of generation Z, especially students at Sultan Agung Private High School, regarding increasing understanding of innovation and creativity has increased by 95%.
Development of a Digital Marketing Based Business Model at the Kurdut Garage Workshop in Pematangsiantar City Lenny Dermawan Sembiring; Kevin Indajang; Eliza Arshandy; Juan Anastasia Putri; Fitria Halim; Acai Sudirman
I-Com: Indonesian Community Journal Vol 4 No 2 (2024): I-Com: Indonesian Community Journal (Juni 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i2.4413

Abstract

The development of a digital marketing-based business model at the Kurdut Garage Workshop in Pematangsiantar has a very important urgency in facing the ever-growing era of digitalization. The method used in implementing this activity is through lectures and FGD (group discussion forum). The stages of implementing this event include explaining the fundamentals of being an entrepreneur, explaining several problems that entrepreneurs often face, then continuing with discussions related to developing new businesses. After the service activities are completed, follow-up interviews are conducted regarding the impact of implementing the service activities. By the results of the interview, it is known that the understanding of Kurdut Garage Workshop business owners regarding knowledge of the use of digital marketing has increased by 90%. The use of digital media is useful and can increase understanding and skills for partners. Therefore, it is recommended that sustainable methods of mentoring partners can be used as a solution to increase business size and also function as a means of company adaptation to increase business scale.
Reviewing the Human Capital Performance Stimulants of Private Employees in Indonesia: The Role of Job Satisfaction as a Mediator with a Quantitative Approach Silitonga, Hery Pandapotan; Inrawan, Ady; Sembiring, Lenny Dermawan; Lie, Darwin; Tanjung, Sri Rezeki Putri
Applied Quantitative Analysis Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.746

Abstract

The effectiveness of organizations and companies is correlated with human capital performance. Therefore, we require the use of human capital performance as a benchmark for organizations and companies to achieve the vision and mission together. Later, the benchmark will serve as a basis for policymaking on the future maintenance and improvement of human capital performance. This research aims to find out the stimulants that affect the human capital performance of private employees. The quantitative causality approach is used in this study to answer the formulation of research problems and research hypotheses. Next, the researcher tested the hypothesis using Structural Equation Modeling (SEM) based on a variant called Partial Least Square (PLS) and the SmartPLS version 3.0 application as a tool to analyze it. The results of this research conclude that six hypotheses that examine the direct effect of self-leadership, organizational justice, and work environment on work satisfaction obtain positive and significant results. Then self-leadership, teamwork management, and work satisfaction on human capital performance also obtained positive and significant results. In addition, the results of this research also confirm the positive and significant mediating effect of work satisfaction on the indirect impact of self-leadership, organizational justice, and work environment on human capital performance. For further research, the author recommends further researchers develop variables that are suspected to be the main predictors to encourage work satisfaction and human capital performance to provide complete recommendations regarding the development of human resource performance, especially for millennial workers. This study presents a research model related to human capital performance regarding self-leadership, teamwork management, and work satisfaction and the contribution of self-leadership, organizational justice, and work environment to work satisfaction.
Analysis of The Influence of Enterprise Resources Planning Adoption and Information Technology Applications on Quality of Accounting Report Dermawan Sembiring, Lenny; Anastasia Putri, Juan; Atmojo, Kunto; Tridianty Sianipar, Ruth; Hendrawan, Henky
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.511

Abstract

This study aims to ascertain how user skills, information technology utilization, and enterprise resource planning (ERP) adoption affect accounting report quality. Causal study methodology is employed in this work. The method for gathering data was a questionnaire. The study's respondents are employees who have used accounting information systems. Convenience sampling, or non-probability sampling, was used to choose the sample for this study. Multiple linear regressions are employed in this study. According to the research findings, the use of enterprise resource planning, information technology, and user knowledge together had a favorable and significant effect on the quality of accounting information. The quality of accounting information can be enhanced by ERP adoption when backed by top management commitment and support, ease of system integration, system capacity to meet needs, vendor training, and solutions that satisfy needs. The quality of accounting information is positively impacted by IT, which is supported by a solid infrastructure, including functionally matched computers, computer networks, internet access, effective accounting procedures, software-assisted data processing, information system output, and infrastructure upkeep. Furthermore, the quality of accounting information can be enhanced by solid user knowledge, reinforced by education, training, and user experience. When managing accounting information systems, businesses must consider these criteria to guarantee that the data generated is reliable, accurate, timely, comprehensive, and verifiable. Thus, companies can make better decisions based on accurate and relevant information.
Size, Leverage dan Profitabilitas Terhadap Audit Delay yang Berdampak pada Earning Response Coefficient Perusahaan Perdagangan Besar di Bursa Efek Indonesia Astuti Astuti; Christine Dewi Nainggolan; Lenny Dermawan Sembiring
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6639

Abstract

Financial information is said to be relevant if it has a predicted value, a feedback value, and is timely. Audit delay will cause the resulting information to be less useful for users and can increase uncertainty for investors in making investment decisions. This research aims to analyze the effect of size, leverage and profitability on audit delay, the effect of size, leverage, profitability and audit delay on the earnings response coefficient as well as the effect of size, leverage and profitability on the earnings response coefficient through audit delay. The research was conducted on 13 Large Trading Companies during the period 2017-2021 that have met the sampling criteria. The analysis method uses classical assumption tests, coefficient of determination tests (R square) and hypothesis testing including simultaneous significance test (F test), partial significance test (t test) and sobel test analysis. The results showed that size and leverage had an effect on audit delay, profitability did not affect audit delay, and size, leverage, profitability and audit delay did not affect ERC. From the results of the sobel test, it shows that the audit delay does not have an impact on the ERC.
Training in Compiling Simple Financial Reports at Warung Sambal Ijo Bang Juna, Pematangsiantar City Juan Anastasia Putri; Eliza Arshandy; Christine Dewi Nainggolan; Kevin Indajang; Lenny Dermawan Sembiring; Acai Sudirman
I-Com: Indonesian Community Journal Vol 4 No 4 (2024): I-Com: Indonesian Community Journal (Desember 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v4i4.5630

Abstract

Training on the Preparation of Simple Financial Reports at Warung Sambal Ijo Bang Juna, Pematangsiantar City, is part of a community service effort to improve the capacity of micro-business management. This activity aims to provide understanding and skills in sharing knowledge and preparing simple but effective financial reports. This training was held to help shop owners manage their finances better and build a culture of constructive information sharing. According to the interview results, it is known that the understanding of Warung Sambal Ijo Bang Juna business owners regarding the preparation of simple financial reports increased by 90%. This activity not only provides direct benefits for Warung Sambal Ijo Bang Juna but also has the potential to empower other micro-businesses in Pematangsiantar City. With this training, business actors can be more efficient in managing finances and increasing collaboration, ultimately contributing to the growth and sustainability of micro-businesses in the area.
Counseling on Optimizing Knowledge Sharing at Micro, Small and Medium Enterprises (MSMEs) Sambal Ijo Bang Juna, Pematangsiantar City Eliza Arshandy; Christine Dewi Nainggolan; Juan Anastasia Putri; Kevin Indajang; Lenny Dermawan Sembiring; Acai Sudirman
I-Com: Indonesian Community Journal Vol 4 No 4 (2024): I-Com: Indonesian Community Journal (Desember 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v4i4.5661

Abstract

This service activity aims to provide counseling regarding optimizing knowledge sharing at Sambal Ijo Bang Juna MSMEs in Pematangsiantar City. Knowledge sharing is important in developing small and medium businesses, especially in increasing efficiency and productivity. Through this outreach activity, MSME owners and employees can understand how to share knowledge effectively between fellow employees and business partners to create innovation and increase the competitiveness of green chili products. The method used in this activity is a participatory approach through discussion, training, and direct simulation. This counseling focuses on knowledge-sharing strategies, information management, and the application of simple technology that can support the knowledge-sharing process. The results of this activity will likely encourage Sambal Ijo Bang Juna MSMEs to be more adaptive to market changes and utilize their knowledge for product development and improving service quality.
Innovative Work Behavior Strengthening Model: Role of Self-Efficacy, Knowledge Sharing, and Organisational Creative Climate as Predictors Indajang, Kevin; Sembiring, Lenny Dermawan; Sherly, Sherly; Efendi, Efendi; Sudirman, Acai
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.326

Abstract

This study aims to analyze the model of reinforcing innovative work behavior regarding self-efficacy, knowledge sharing, and organizational creative climate as predictors. The population in this study comes from primary data obtained from the field, namely MSME players in the Lake Toba Tourism area. The sampling method used in this research is the convenience sampling method. The number of samples analyzed was 170 MSME actors. Data collection techniques use observation, interviews, questionnaires, and documentation. The data analysis method used is Partial Least Square (PLS). The results of the data analysis concluded that self-efficacy, knowledge sharing, and organizational creative climate had a positive and significant effect on innovative work behavior. The implication of this research is measuring the level of innovative work behavior within organizations, identifying trends of change over time, and measuring the level of self-efficacy, knowledge sharing, and organizational creative climate within organizations regularly. In addition, MSME actors can provide constructive feedback on employee performance in self-efficacy, knowledge sharing, and organizational creative climate. This condition can help employees improve their ways of innovating at work.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PT ADHI KARYA (PERSERO), TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Sembiring, Lenny Dermawan; Siahaan, Yansen; Tarigan, parman; Inrawan, Ady
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 4 No. 2 (2016): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.165 KB) | DOI: 10.37403/sultanist.v4i2.75

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran likuiditas, leverage, profitabilitas, dan nilai perusahaanserta pengaruh likuiditas, leverage, profitabilitas terhadap nilai perusahaan pada PT Adhi Karya (Persero), Tbk yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian ini adalah PT Adhi Karya (Persero),Tbk yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai tahun 2015. Metode yang digunakan untuk analisis data dalam penelitian ini adalah uji asumsi klasik, analisis regresi linier berganda, koefisien korelasi, koefisien determinasi, dan uji hipotesis (uji F dan uji t). Pengujian dilakukan dengan menggunakan bantuan program Sofware Statistical Product and Service Solution (SPSS) versi 20.0.Hasil analisa dari regresi linier berganda yaitu: = -1354,803 + 8,110X1 + 1,207X2 – 5,688X3.Hal ini menunjukkan bahwa likuiditas dan leverage berpengaruh positif terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh negatif terhadap nilai perusahaan. Hasil kolerasi yaitu r = 0,828 artinya korelasi atau hubunganantara likuiditas dan leverage dengan nilai perusahaan adalah sangat kuat. Dari koefisien determinasi nilai perusahaan dapat dijelaskan oleh likuiditas dan leverage sebesar 68,6% dan sisanya 31,4% dipengaruhi atau dijelaskan variabel lain yang tidak dimasukkan dalam model penelitian ini. Hipotesis penelitian H0 ditolak dengan tingkat signifikansi 0,000lebih kecil dari 5% atau 0,000 < 0,05, artinya likuiditas, leverage, dan profitabilitas secara simultan berpengaruh signifikan terhadap nilai perusahaan pada PT Adhi Karya (Persero), Tbk yang terdaftar di Bursa Efek Indonesia.
DAMPAK STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Panggabeam, Verda Desi Yolanda; Inrawan, Ady; Silitonga, Hery Pandapotan; Sembiring, Lenny Dermawan
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.157

Abstract

Tujuan penelitan ini untuk mengetahui pengaruh struktur aset dan ukuran perusahaan terhadap struktur modal. Metode yang digunakan analisis deskriptif kuantitatif. Analisis data digunakan uji asumsi klasik, regresi linier berganda, koefisien korelasi, determinasi, uji F dan uji t. objek pada Perusahaan Sub Sektor perkebunan yang terdaftar di Bursa Efek Indonesia untuk laporan keuangan periode 2011-2017. Hasil penelitian dapat disimpulkan sebagai berikut: 1. Hasil pengujian analisis regresi linear berganda diketahui bahwa struktur aset berpengaruh positif, sedangkan ukuran perusahaan berpengaruh negatif terhadap struktur modal. 2.Hasil koefisien korelasi menunjukkan bahwa hubungan struktur aset dan ukuran perusahaan terhadap struktur modal berada pada tingkat yang sedang, sedangkan koefesien determinasi sebesar 27,40% tinggi rendahnya struktur modal dapat dijelaskan oleh struktur aset dan ukuran perusahaan 3. Uji Hipotesis, untuk hasil uji F adalah struktur aset dan ukuran perusahaan berpengaruh signifikan terhadap struktur modal, dan uji t bahwa struktur aset berpengaruh signifikan terhadap struktur modal dan ukuran perusahaan berpengaruh tidak signifikan terhadap struktur modal.
Co-Authors Acai Sudirman Ady Inrawan AMELIA SETYAWATI, AMELIA Andronicus, Melkyory Astuti - Astuti Astuti Astuti Astuti Atmojo, Kunto Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Chusnu Syarifa Diah Kusuma Darwin Lie Dewi Nainggolan, Christine Doloksaribu, Winda Sri Astuti Dwi Budi Srisulistiowati Efendi Efendi Eliza Arshandy Elly Susanti Elly Susanti Erbin Chandra Fitria Halim Fitria Halim Gultom, Jenni Hendrawan, Henky hery silitonga Hery Silitonga Juan Anastasia Putri Kevin Indajang Khairul Azwar Lora Ekana Nainggolan Lusianna N. Pangaribuan Marthin Hutler Ambarita Martin Yehezkiel Sianipar Murwani Wulansari Nana Triapnita Nainggolan Onita Sari Sinaga Panggabeam, Verda Desi Yolanda Robert Tua Siregar Romy, Elly Ruth Tridianti Sianipar Ruth Tridianty Sianipar sherly sherly Siahaan, Yansen Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan Sudung Simatupang Suheriyatmono Suheriyatmono, Suheriyatmono Supitriyani, Supitriyani Tanjung, Sri Rezeki Putri Tarigan, Parman Thanos, essica Gita Elvira Vivi Candra