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PENERAPAN METODE CUT OFF POINT DAN FUZZY SERTA TECHNIQUE FOR ORDER PREFERENCE OF SIMILARITY TO IDEAL SOLUTION PADA PENENTUAN SMARTPHONE TERBAIK: Studi Kasus Pada Mahasiswa Matematika Universitas Sumatera Utara Siagian, Riris Regita Cahyani; Napitupulu, Normalina; Gultom, Parapat; Syahputra, Muhammad Romi
MES: Journal of Mathematics Education and Science Vol 9, No 1 (2023): Edisi Oktober
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mes.v9i1.8061

Abstract

Indonesia saat ini berada pada urutan keempat dengan jumlah pengguna smartphone terbanyak di dunia. Beberapa masalah yg sering muncul salah satunya dalam hal pemilihan smartphone terbaik. Penelitian dilakukan pada Mahasiswa Matematika Universitas Sumatera Utara dengan jumlah 100 responden. Metode yang digunakan adalah Cut Off Point untuk menyeleksi kriteria sehingga dihasilkan tujuh dari dua belas kriteria menggunakan hasil nilai Natural Cut Off Point sebesar 2,375. Setiap kriteria terpilih di representasikan menggunakan representasi Fuzzy Linear dan Fuzzy Linguistik. Proses seleksi melalui penerapan metode TOPSIS, membutuhkan nilai pembobotan kriteria berdasarkan pengisian kuesioner. Metode TOPSIS menggunakan nilai kecocokan antara kriteria dan alternatif untuk membangun matriks keputusan. Nilai kecocokan diperoleh dari hasil representasi Fuzzy sebelumnya. Berdasarkan hasil perhitungan TOPSIS, diperoleh alternatif terbaik hingga terendah adalah alternatif (Oppo Reno 8T) dengan nilai preferensi 0,874, (Vivo V27e) dengan nilai preferensi 0,823,  (Redmi Note 12 Pro 5G) dengan nilai preferensi 0,745,  (Realme 10 Pro 5G) dengan nilai preferensi 0,276, dan yang terakhir  (Samsung Galaxy A34 5G) dengan nilai preferensi 0,204. Penelitian ini juga menunjukkan bahwa kriteria Kapasitas Penyimpanan merupakan kriteria tertinggi dengan nilai rata-rata 2,93.
Pengaruh Motivasi, dan Pengawasan, terhadap Kinerja Karyawan dengan Disiplin sebagai variabel mediasi pada Politeknik Ganesha Medan Br Manalu, Chairi Indani; Syafriadi, Eko; Gultom, Parapat
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4108

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh motivasi dan pengawasan terhadap kinerja karyawan di Politeknik Ganesha Medan, dengan disiplin kerja sebagai variabel mediasi. Metodologi penelitian ini menggunakan pendekatan kuantitatif dengan teknik Structural Equation Modeling (SEM) untuk menganalisis data dari 39 responden karyawan Politeknik Ganesha Medan. Data dikumpulkan melalui kuesioner yang mengukur variabel-variabel utama: motivasi, pengawasan, disiplin kerja, dan kinerja karyawan. Hasil analisis SEM menunjukkan bahwa motivasi memiliki pengaruh positif terhadap disiplin kerja, meskipun tidak signifikan terhadap kinerja langsung. Pengawasan juga terbukti signifikan berpengaruh positif terhadap disiplin kerja dan kinerja karyawan. Temuan ini menyarankan bahwa disiplin kerja berfungsi sebagai mekanisme mediasi yang penting antara motivasi/pengawasan dan kinerja karyawan. Implikasi manajerial dari penelitian ini menekankan pentingnya memperhatikan faktor-faktor motivasi dan pengawasan dalam merancang strategi manajemen yang mendukung peningkatan disiplin dan kinerja karyawan di institusi pendidikan tinggi. Penelitian ini berkontribusi pada pemahaman lebih dalam tentang dinamika motivasi, pengawasan, disiplin kerja, dan kinerja karyawan dalam konteks pendidikan tinggi, khususnya di Politeknik Ganesha Medan.
PENGARUH JENJANG KARIR DAN TUNJANGAN KERJA TERHADAP KEPUASAN DAN LOYALITAS PEGAWAI KONTRAK Sabariah, Sabariah; Sinurat, Rona Lamretta; Gultom, Parapat
Jurnal Suluh Pendidikan Vol 12 No 1 (2024): Maret 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v12i1.1506

Abstract

Pegawai memiliki peran krusial dalam operasional sebuah perusahaan, di mana kepuasan dan loyalitas mereka berdampak langsung pada kinerja organisasi. Namun, pegawai kontrak seringkali menghadapi tantangan dalam mempertahankan kepuasan dan loyalitas, terutama dalam konteks Bank Mandiri Area Medan Imam Bonjol. Penelitian ini bertujuan untuk mengidentifikasi pengaruh jenjang karir dan tunjangan kerja terhadap kepuasan dan loyalitas pegawai kontrak. Berlandaskan pada data survei dan analisis regresi, hasil penelitian menunjukkan bahwa jenjang karir dan tunjangan kerja memiliki pengaruh signifikan terhadap kepuasan kerja pegawai kontrak. Jenjang karir yang jelas dan tunjangan kerja yang memadai dapat meningkatkan kepuasan kerja mereka, sejalan dengan temuan sebelumnya. Namun, dalam hal loyalitas pegawai kontrak, hanya jenjang karir yang memiliki pengaruh yang signifikan, sedangkan tunjangan kerja tidak secara langsung memengaruhi loyalitas. Temuan ini menunjukkan pentingnya perusahaan, terutama Bank Mandiri Area Medan Imam Bonjol, untuk memperhatikan aspek jenjang karir dan tunjangan kerja dalam menjaga kepuasan dan loyalitas pegawai kontrak. Meskipun tunjangan kerja dapat meningkatkan kepuasan, faktor-faktor lain mungkin lebih dominan dalam membentuk loyalitas. Oleh karena itu, manajemen perusahaan perlu mengadopsi pendekatan holistik dalam meningkatkan kesejahteraan dan kinerja pegawai kontrak.
EVALUATING THE SUCCESS OF CLOUD ACCOUNTING IN CAFES AND RESTAURANTS IN PEMATANG SIANTAR: PERSPECTIVE OF THE INFORMATION SYSTEM SUCCESS THEORY Fitri Ramadhani; Sambas Ade Kesuma; Parapat Gultom
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4398

Abstract

The implementation of cloud accounting in cafes and restaurants is expected to improve operational efficiency, enhance the accuracy of financial reports, and provide net benefits for businesses. However, in practice, the success of implementation still faces several challenges, such as suboptimal system quality, information quality, and service quality.This study aims to analyze the effect of system quality, information quality, and service quality on cloud accounting success, as well as the effect of cloud accounting success on net benefits among cafes and restaurants in Pematang Siantar City. The research design employs a quantitative approach using primary data. The sample consists of owners or managers, and accounting and finance staff from 170 cafes and restaurants in Pematang Siantar City. Sampling was conducted using a full sampling technique, resulting in a total of 265 respondents. Data analysis was conducted using Structural Equation Modeling (SEM). The findings indicate that system quality, information quality, and service quality have a positive effect on cloud accounting success, and cloud accounting success positively affects net benefits. Furthermore, cloud accounting success is proven to mediate the relationship between system quality, information quality, and service quality with net benefits.
The Influence of Electronic Word of Mouth and Social Media Marketing On The Purchasing Decision of Small and Medium Enterprises (Case Study On Diyos Shoes Cleaning In Medan City) Roy Mulyadi Mardiyos; Arlina Nurbaity Lubis; Parapat Gultom
Return : Study of Management, Economic and Bussines Vol. 3 No. 5 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i5.231

Abstract

This research aims to determine and analyze the influence of electronic word of mouth and social media marketing on purchasing decisions for small and medium enterprises (case study on Diyos Shoes Cleaning). This research is associative research and the type of data used is quantitative data. The population in this research is the unknown number of Diyos Shoes Cleaning customers in Medan City. The number of samples in this research was 170 customers. The sampling technique uses purposive sampling with the criteria of being 17 years of age and over, having social media, following the Diyos Shoes Cleaning social media account and domiciled in Medan City. The data analysis used is Multiple Linear Regression Analysis. The results of this research show that simultaneously electronic word of mouth and social media marketing have a significant influence on purchasing decisions for Diyos Shoes Cleaning services. Partially, electronic word of mouth and social media marketing have a positive and significant effect on purchasing decisions for Diyos Shoes Cleaning services.
PENGARUH SISTEM INFORMASI MANAJEMEN TERHADAP KINERJA ASN PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN KARO Frans Banta Tarigan; Parapat Gultom
Management of Education: Jurnal Manajemen Pendidikan Islam Vol. 9 No. 2 (2023): Management of Education: Jurnal Manajemen Pendidikan Islam
Publisher : Fakultas Tarbiyah dan Keguruan UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/moe.v9i2.9694

Abstract

This study aims to find out and examine whether there is an effect of implementing management information systems on employee performance at the Karo Regency Personnel and Human Resource Development Agency. This study used descriptive quantitative methods, research data were collected using questionnaires in the form of checklists, observations and documentation. the data was analyzed using descriptive statistics with a simple linear regression formula, the data is explained in tabular form, frequency, narrative of the processed data with the help of SPSS 16. The results of the study show that the implementation of the management information system has been going well but there are still obstacles in its application such as inadequate facilities and infrastructure Lack of skills from employees who do not clearly understand how to use this management information system application, there must be an acc system from data processing which can hinder work, because they still have to wait for the acc. Judging from the results of the study, it shows that the implementation of management information systems on employee performance has been going well and has a partial effect, there is one indicator that has the greatest influence on work productivity, namely the delivery of information. This can be seen from the results of the partial linear regression test, namely data collection of 0.056 and from the results of the simultaneous linear regression test, it has an effect of 0.464 or 46.4% which affects work productivity, the rest is influenced by other variables that have not been examined by researchers.
Min-Max Fuzzy TOPSIS with Entropy Weighting for Strategic Location Multicriteria Decision Making Endah Nurfebriyanti; Parapat Gultom; Tulus Tulus
ZERO: Jurnal Sains, Matematika dan Terapan Vol 9, No 3 (2025): Zero: Jurnal Sains Matematika dan Terapan
Publisher : UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/zero.v9i3.26749

Abstract

This study aimed to develop a robust, objective framework for strategic location Multicriteria Decision Making (MCDM) by effectively addressing criteria conflict and data uncertainty. The research methodology utilized a novel hybrid approach, integrating the Entropy method to determine objective criteria weights with a Min-Max Fuzzy TOPSIS model, a modification adopted specifically to improve the consistency and rationality of alternative ranking results. The model was applied to a case study concerning strategic location selection in Batubara Regency, evaluating five alternative locations based on six criteria. The major finding from the objective weighting process was that the Number of Students ( ) was the most influential criterion, receiving the highest weight of 0.294. Subsequent analysis using the modified Fuzzy TOPSIS revealed that Alternative (Madang Deras) achieved the highest performance index , securing the first rank. Numerical validation showed a significant improvement over existing approaches. When compared with the original Min-Max Fuzzy TOPSIS, the Performance Index of the best alternative ( ) increased from 0.588 to 0.673, representing a 14.46% improvement. Furthermore, when evaluated against a model using uniform weighting, the Performance Index increased from 0.449 to 0.673, reflecting a substantial 49.89% enhancement. These results demonstrate that entropy-based objective weighting meaningfully improves the discriminative power of the decision model and reduces bias. Overall, the proposed hybrid framework offers a more stable, accurate, and comprehensive approach for strategic location selection.
Financial Distress, Leverage, and Cash Flow Effects on Earnings Management: Evidence from IDX Manufacturing Firms the 2020-2024 Period Budi Chandra; Erlina Erlina; Parapat Gultom
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.416

Abstract

Flow on accrual earnings management with firm size as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study was conducted based on information obtained from the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study employs panel data regression analysis using E-Views. The analytical method applied is multiple linear regression with a quantitative approach. The findings show that only financial distress has a significant positive effect on accrual earnings management, while the other variables are not significant. In addition, firm size does not moderate the influence of financial distress, leverage, or operating cash flow on accrual earnings management. This research is expected to provide deeper insight into the relationship between financial distress, leverage, and operating cash flow with accrual earnings management, as well as contribute to the accounting literature on earnings management practices amid financial pressure faced by firms.
Analysis of Competitive Strategies for Food Delivery Services using Game Theory With 3 Players (ShopeeFood, GoFood, and GrabFood) Linna Syahputri; Parapat Gultom
Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika Vol. 9 No. 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/proximal.v9i1.7809

Abstract

The development of application-based food delivery services is driving strategic competition between ShopeeFood, GoFood, and GrabFood in attracting consumer preferences. This research aims to analyze the competitive strategies of the three platforms using a non-cooperative three-player Game Theory approach. The research method used is descriptive quantitative with data directly selected from respondents who are students of the Faculty of Mathematics and Natural Sciences at the University of North Sumatra. Data was collected thru a forced-choice questionnaire on five strategy attributes: price, promotions, application, courier, and merchant, and then processed into a payoff matrix. The analysis was conducted using the best response method (underline/circle method) to determine the Pure Strategy Nash Equilibrium. The research results indicate that there is a Nash equilibrium in the combination of strategies (ShopeeFood: Price, GoFood: Price, GrabFood: Courier). This finding indicates that price competition is the optimal strategy for ShopeeFood and GoFood, while GrabFood gains an advantage thru courier service differentiation. This research provides an empirical contribution to the application of three-player game theory in digital platform competition.
The Effect of Capital Structure, Profitability, and Liquidity on Stock Returns, with Company Size as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period Firza Azzahra; Keulana Erwin; Parapat Gultom
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1767

Abstract

The purpose of this research is to examine the impact of capital structure, profitability, and liquidity on stock returns, taking into account company size as a moderating factor, in food and beverage firms listed on the Indonesia Stock Exchange (BEI) between 2019 and 2023. Data from the Indonesia Stock Exchange served as the foundation for this research. The sampling technique employed was purposive sampling. This research included a sample of 11 companies from the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023, with a total of 55 companies. Moderated Regression Analysis (MRA), secondary data, and panel data regression analysis were the methods used. According to the findings of this study, capital structure has a positive and considerable impact on share returns, liquidity has a positive and significant impact on share returns, and profitability has no effect on share returns. The impact of profitability on stock returns is not greatly moderated (strengthened) by firm size
Co-Authors Abdul Munif Afryantika Pratiwi Aghni Syahmarani Akbar, Andini Alya Nadhira Nur Amanda, Ade Siti Andre Masago Manik Angginun Juwita Sari Anggita Rizki Defiani Hasibuan Apriliza, Yafika Arif Hanafiah Arlina Nurbaity Lubis Arlina Nurbaity Lubis Asima Manurung Asima, Asima Azwar, Nurul Azri Azzahra, Firza Bangun, Yohana Beby Karina Fawzeea Sembiring Binsar Nommensen Hasiolan Nababan Br Ginting, Emmita Br Manalu, Chairi Indani Budi Chandra Chairi Indani Br Manalu Dalimunthe, Ritha F. Deby Nanda Sari Desy Denada Natalia Dian Natari Dwi Nurul Aisyah Eko Syafriadi Elikson Damanik Elisabet Siahaan Elly Rosmaini Elvin Juliani Gulo Endah Nurfebriyanti Endang Sulistya Rini Erlina Erlina Esther S. M. Nababan Esther SM Nababan Eunike Al Grea Ezra, Posman Felly Ardan Firza Azzahra Fitria Khairani Frans Banta Tarigan Ginting, Jean Probosky Ginting, Yoga Gilbert Halasan Sirait Hardiansyah Hardiansyah Hartini Pratiwi Pane Hasibuan, Gamal Ali Akbar Hasibuan, Syarinah Junianti Hulu, Gracelin Nonifati Indah Permata Sembiring Indris Simanungkalit Irmayanti Nasution Iskandar Situmorang Ismail Napitupulu Jefri Leo Jonathan Liviera Marpaung Ketaren, Dahlia Rizky Keulana Erwin Khairunnisa Br Manurung Komarudin Komarudin Kristian, Abel Kurniasari, Rini Lestari, Nanda Linna Syahputri Loebis, Roma Ayni A. Mahyuddin K.M. Nasution Manulang, Dea Lonita Mardiningsih Mardiningsih Mardiningsih Maris Stella Sitorus Marpaung, J.L. Matriadi, Faisal Mey Ramayanti Tinambunan Mhd Diky Setiawan Mhd Reza Irjaldi Hasibuan Miftah Khairani Mindasari, Eva Miranda Moudy Fitria Respati Nababan, ESM Nababan, Esther S.M. Nababan, Esther Sorta Mauli Nabilah Faisal, Ananda Najang, Abdullah Nazli Ramadhani Lubis Novi Yanti Nur Amalia, Syahamah Nurwijayanti Octavianus, Handy Oka Simatupang Open Darnius paham ginting Paskah Riny Sirait Pratiwi, Annisa Rizki Prihatin Lumbanraja Pujiana, Perli Purba, Titin Miduk Putra, Ramadhan Diansyah Putri Khairiah Nasution Rahmadhina, Namira Mudrikah Rajagukguk, Angie Maretha Ramadhani Fitri Rina Br. Bukit Rita F. Dalimunthe Ritha F. Dalimunthe Ritha F.Dalimunthe Robby Oksa Cornely Roma Ayni A. Loebis Ronando Ferdiansyah Ronny Sung Roy Mulyadi Mardiyos RS, Yoppy Mairizon Ruslin Chaerul Cora Sabariah Sabariah Safira, Moza Sambas Ade Kesuma Sarah Madaniah Sartika Ningsih Sawaluddin Sawaluddin Sawaluddin Sawaluddin Sawaluddin, Sawaluddin Sentosa, Ilham Shabrina Tifani Shafira, Meifanny Azri Siagian, Riris Regita Cahyani Simanjuntak, Rahmad Simbolon, Miranda Melania Nathasia Sinaga, Hasanah Dwi Putri Sinurat, Rona Lamretta Sipayung, Aquinaldo Boyfame R. Sirait, Annisa Hidayati Siregar, Ahir Diana Putri Siregar, Dwi Faradiba Sitepu, Lia Eriska Br Siti Nurhaliza Siti Raha Agoes Salim Sitompul, Weny Grace Situmorang, Theresa Sisilia Sonya Putri Suherwin Suherwin Sukaria Sinulingga Suryati Sitepu Sutarman Sutarman Sutarman Sutarman Suyanto Suyanto Suyanto Suyanto Suyanto Syafriadi, Eko Syahputra, Muhammad Romi Syahrika Luthfi Syahriol, Syahriol T Khairunnisa Tambunan, Ayu Anggraini Tambunan, Gilbert Pauly Hamonangan Tarigan, Miska Irani Tata Winda Lesmana Thianujaya, Wendy Thianujaya, Wendy Thianujaya Tulus Tulus Tulus Weber, Gerhard Wilhelm Wibisono Wibisono Widyasari, Rina Wulandari, Annisa yeni absah Yohanna Yunitha Simangunsong