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Antaseden Kinerja Pegawai PT. Angkasa Pura II Bandara Silangit Siti Normi Sinurat; Kristanty M N Nadapdap; Thomas Sumarsan Goh; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi USI Vol 6 No 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zcxz2v25

Abstract

Human Resources (HR) are an important asset for every organization, including PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Effective HR management through good leadership and proper training is essential to achieve organizational goals. This study aims to analyze the effect of leadership style and job training on employee performance at PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Data were obtained through a questionnaire filled out by 64 respondents in July 2024, with a response rate of 100%. The results showed that timely job training and participatory leadership styles had a positive and significant impact on employee performance. Ticket sales data showed fluctuations from year to year, which was consistent with the lack of training and leadership style. A study of respondents showed that employee performance can be improved through the opportunity provided by leadership to convey input and complaints. Training that is relevant to operational needs and technological developments has been shown to improve employee competence and productivity. The conclusion of this study is that structured job training and good leadership style significantly improve employee performance at PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Recommendations from this study include the importance of effective communication between management and employees and the development of ongoing training programs to maintain employee competence and motivation. It is hoped that the implementation of these strategies will optimize the overall performance of the organization
PENGARUH ARUS KAS, NILAI PERUSAHAAN, TOTAL ASET DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022 Erika; Niastyna Simorangkir; Thomas Sumarsan Goh; Arthur Simanjuntak; Syawaluddin
Manajemen: Jurnal Ekonomi USI Vol 6 No 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nv8f9m17

Abstract

Penelitian ini bertujuan untuk menguji pengaruh arus kas, nilai perusahaan, total aset dan laba akuntansi terhadap return saham secara parsial dan pengaruh arus kas, nilai perusahaan, total aset dan laba akuntansi secara bersama-sama terhadap return saham dengan menggunakan populasi pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI periode 2020 - 2022. Sampel di dalam penelitian ini dipilih dengan menggunakan metode data sekunder. Hasil penelitian ini menunjukkan bahwa secara parsial arus kas operasi, dividend payout ratio, total asset turnover dan Laba Akuntansi tidak berpengaruh terhadap return saham, Return on Equity berpengaruh negatif dan signifikan terhadap return saham. Sedangkan Price to Book Value Ratio berpengaruh positif dan signifikan terhadap return saham. Dan hasil dari uji F memiliki nilai Fhitung 6.865 > Ftabel 2.18 yang artinya varibel arus kas investasi, return on equity, dividend payout ratio, price to book value ratio, total asset turnover dan Laba akuntansi berpengaruh positif dan signifikan terhadap return saham
ANALISIS FAKTOR - FAKTOR KEUANGAN DAN EKONOMI TERHADAP RETURN SAHAM Erika Erika; Niastyna Simorangkir; Arthur Simanjuntak; Thomas Sumarsan Goh
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/drppt983

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, equity multiplier, inflasi, market capitalization, dan kebijakan dividen terhadap return saham secara simultan dan profitabilitas, likuiditas, equity multiplier, inflasi, market capitalization, dan kebijakan dividen secara bersama - sama terhadap return saham dengan menggunakan populasi pada perusahaan manufaktur yang terdaftar di BEI periode 2020 - 2022. Sampel di dalam penelitian ini dipilih dengan menggunakan metode data sekunder. Dari hasil penelitian likuiditas, equity multiplier, market capitalization, dan kebijakan dividen tidak berpengaruh terhadap return saham. Sedangkan profitabilitas dan inflasi berpengaruh terhadap return saham. Dan hasil dari uji F memiliki nilai Fhitung 2.290 > Ftabel 2.28 artinya bahwa profitabilitas, likuiditas, multiplier equity, inflasi, market capitalization, dan kebijakan dividen memberikan pengaruh positif terhadap return saham pada perusahaan manufaktur periode 2020 – 2022
Asistensi Pelaporan Pajak oleh Relawan Pajak Universitas Methodist Indonesia Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Sembiring, Rasmulia; Simanjuntak, Arthur; Ginting, Mitha Christina; Jamaluddin, Jamaluddin; Elisabeth, Duma Megaria; Sagala, Farida; Sagala, Lamria
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp40-43

Abstract

The campus tax volunteer value chain refers to the contributions and benefits provided by active tax volunteers to help in providing tax information and knowledge and also assist in reporting taxpayers' tax returns. Volunteers give guidance to individuals or groups who need assistance in managing their taxes, such as filling out tax returns or understanding tax rights and obligations. Regional Office of DJP Sumbagut I will give awards and recognition to tax volunteers who have contributed significantly to increasing tax awareness in the community.
Analisis Perencanaan Dan Pengelolaan Persediaan Dengan Metode EOQ Untuk Meningkatkan Efisiensi Biaya Persediaan Pada PT WIJAYA RISKISMAS TUNGGAL Fidelia, Jesselynn; Sumarsan Goh, Thomas; Elidawati; Sagala, Edison
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.375

Abstract

Good inventory planning and management usually lies in understanding the company's stock of inventory, whether located in warehouses or stores, and how the inventory processes go into and out of the company. The analytical technique used in this research is descriptive analysis technique. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, while secondary data were obtained from literature related to the research topic. The financial statements used as the object of research. The results showed that PT Wijaya Riskismas Tunggal carried out the inventory planning process without considering the amount of inventory in the company. The total beginning inventory in the company throughout 2020 was 68,265 with an average of 5,689 while the total use made by the company was only 41,272 with an average of 3,439 which caused the company's total ending inventory to be 26,993 with an average of 2,249, PT. Wijaya Riskismas Tunggal performs the Inventory Management process regardless of the number of requests required by each customer. The number of inventory purchases made by the company is 42,700 with an average of 3,558, while the number of uses required by consumers is only 41,272 with an average of 3,439. Compare the calculation made by PT Wijaya Riskismas Tunggal with the traditional calculation of 41,272 with the total cost of inventory. Rp. 6,130,000 while the calculation using the Economic Order Quantity (EOQ) method is 41,727 with a total inventory cost of Rp 5,673,814.
The Impact of Capital Structure, Liquidity, And Firm Size OnFinancial Performance an Empirical Study Of Technology Companies Listed on The Indonesia Stock Exchange (2020 - 2023) Simbolon, Roma; Goh, Thomas Sumarsan; Simanjuntak, Arthur; Elisabeth, Duma Megaria
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fj4y6v92

Abstract

In the era of globalization and evolving economic factors, Indonesian businesses must demonstrate resilience within increasingly competitive environments. Corporate financial health serves as a critical indicator of operational efficiency, asset utilization effectiveness, business outcome realization, outstanding obligations management, and potential bankruptcy risks. Developing internal capabilities through technological advancement, product quality enhancement, human resource development, expenditure efficiency, and performance optimization represents a strategic approach to maintaining and improving corporate financial wellness. According to research by Sarwindah and Imronudin (2023), financial performance analysis seeks to evaluate how effectively a corporation adheres to appropriate and accurate principles when conducting its financial activities
PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN PAJAK DAN E-SYSTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PELAKU PEKERJA BEBAS PADA KANTOR PELAYANAN PAJAK PRATAMA BINJAI Alvinia Christina Sinaga; Thomas Sumarsan Goh; Mitha Christina Ginting
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i8.2695

Abstract

Penelitian ini bertujuan untuk mengetahui sanksi perpajakan yang berfokus pada kantor pelayanan perpajakan pelayanan pajak pratama Binjai, kualitas pelayanan pajak dan e-system perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi pelaku pekerja bebas pada Kantor Pelayanan Pajak Pratama Binjai. Sampel penelitian ini adalah wajib pajak orang pribadi pelaku pekerja bebas sebesar 97 orang. Metode pengumpulan data menggunakan kuesioner. Metode analisis data menggunakan analisis regresi linear berganda. Dari hasil uji t statistik diperoleh bahwa sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. E-system memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji F menunjukkan sanksi perpajakan, kualitas pelayanan pajak, dan e-system perpajakan berpengaruh simultan terhadap kepatuhan wajib pajak. Hasil penelitian, sanksi perpajakan, kualitas pelayanan pajak, dan e-system perpajakan terbukti berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kepatuhan wajib pajak orang pribadi pekerja bebas pada Kantor Pelayanan Pajak Pratama Binjai. Nilai R-Square menunjukkan sebesar 63.1% sanksi perpajakan, kualitas pelayanan pajak, dan e-system perpajakan mampu menjelaskan atau mempengaruhi kepatuhan wajib pajak.
The Influence Of Capital Structure, Liquidity, And Leverage On Firm Value With Profitability As An Intervening Variable In Automotive Companies Listed On The Indonesia Stock Exchange (IDX) Period 2019 - 2021 Simanjuntak, Arthur; Sembiring, Yosephine Natalita; Thomas Sumarsan Goh; Simanjuntak, Gracesiela Y; Simanullang, Nindy L
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6mxfe088

Abstract

This study aims to examine the impact of capital structure, liquidity, and leverage on firm value while considering profitability as an intervening variable. The independent variables in this study are measured using Debt to Equity Ratio (DER) for capital structure, Current Ratio (CR) for liquidity, and Debt to Assets Ratio (DAR) for leverage. The dependent variable is the firm value, which is measured using Price to Book Value (PBV), and profitability is measured using Return on Assets (ROA) as the intervening variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) that have published financial reports during the period 2019-2021 in the automotive sector. The sampling method used in this research is census sampling, and a total of 42 data points are analyzed. The results of the analysis indicate that capital structure has a positive impact on firm profitability, while liquidity and leverage do not have a significant influence on profitability. Furthermore, the combined effect of capital structure, liquidity, and leverage does not significantly affect firm value. However, profitability has a positive impact on firm value. Further analysis reveals that capital structure directly affects firm value, while liquidity indirectly affects it through profitability. Moreover, profitability also has a direct impact on firm value. These findings suggest that profitability plays a crucial role in linking the factors of capital structure and liquidity to firm value within the context of the automotive companies in Indonesia. Therefore, the findings of this study provide valuable insights for companies in managing their capital structure and liquidity with the goal of enhancing firm value through improved profitability
THE INFLUENCE OF FOREIGN OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON THE COMPANY'S FINANCIAL PERFORMANCE (CASE STUDY OF BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE) Sipayung, Tri Dharma; Simanjuntak, Arthur; Thomas Sumarsan Goh; Simanjuntak, Gracesiela Y; Lase, Arthika Iradat R
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5yhtc768

Abstract

This study aims to examine the impact of foreign ownership and institutional ownership on the company's financial performance. In this study, financial performance is measured by Return On Assets (ROA). The population in this study includes banking companies listed on the Indonesia Stock Exchange (IDX) and have published financial reports for 2020-2022. The sampling method used purposive sampling technique and as many as 33 companies were sampled in this study. The results showed that foreign ownership has a significant negative effect on the company's financial performance. Furthermore, institutional ownership has no effect on the company's financial performance. The next research results state that foreign ownership and institutional ownership together have a significant positive effect on the company's financial performance
KEGIATAN PENINGKATAN KESADARAN PAJAK DAN PEMADANAN NIK-NPWP OLEH RELAWAN PAJAK UNIVERSITAS METHODIST INDONESIA Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Simanjuntak, Arthur; Silalahi, Mulatua P.; Nainggolan, Arison; Purba, Sahala; Sembiring, Yosephine N.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp84-88

Abstract

Tax volunteers are a government program, especially the Directorate General of Taxes, to increase tax inclusion in society. The Indonesian Methodist University recruited UMI students to become tax volunteer candidates, then conducted interviews and written tests. The Kanwil will inaugurate the tax volunteers who pass the selection. Tax volunteers this year apart from helping to increase tax awareness and assistance with filling out the SPT and reporting it, they also help socialize and assist in matching NIK-NPWP.
Co-Authors Abda Abda Agus Kristian Agustina Agustina Ahmad Ramadan Aidil Putra Aidil Putra Aidil Putra Aidil Putra Aidil Putra Aidil Putra Aidil Saputra Albert Albert Albert Albert Albert Albert Aldy Vincent Alpian Tionarto Alvin Alvin Alvinia Christina Sinaga Amin Hou Anasthasia Pricillia Handayani Angel, Mary Angelai Rena Angelina Fransisca Angeline Malik Apriani Magdalena Sibarani Apriani Magdalena Sibarani Archa Erica Arison Nainggolan Arison Nainggolan, Arison Aroha, Lila Arthika Iradat R Lase Arthur Simanjuntak Billy Jovan Bramanto Wijaya Carin Carin Carissa Carissa Caroline Iewanto Cherry Cherry Chon Cho Reynols Manday Chon Cho Reynols Manday Chrestella Chrestella Christina Marsella Cindy Jessica Cindy Seleste Clara Pasha Lim Clarissa Daslim Cleren Cleren Cynthia Cynthia Cynthia daniel christian Daniel Christian Darwanto Pangestu David David David Patar Sitangggang Denny Denny Desy Putri Sari Dewi Fortuna Diego Abbas Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Eda Judith Edison Sagala Edison Sagala Edison Sagala Edison Sagala Edison Sagala Edison Sagala Edison Sagala Edwin Edwin Elcy Handayani Pramita Elcy Handayani Pramita Elcy Handayani Pramita Elcy Handayani Pramita Eldo Wijaya Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati, Elidawati Enda Noviyanti Simorangkir Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Errie Margery Errie Margery Errie Margery Errie Margery Errie Margery Errie Margery Ester Ananda Natalia Eva Julia Gunawati Harianja Fadillah, Ega Nur Falio Kristianto Fandy Susanto Farida Sagala Fati Gratianus Nafiri Larosa Fernando, Allen Stephen Feronika Feronika Fidelia, Jesselynn Fitriyanti, Elvira Frith Willy Geraldo Fransiskho Ginting, Mitha C. Ginting, Mitha Christina Giovanna Lodeva Gracesiela Y Simanjuntak Gracesiela Y Simanjuntak HAN TONO HANTONO Handayani Pramita, Elcy Handoko Syahputra Salim Henny Permata Sari Henry Henry Henry Henry Henry Henry Henry Henry Henry Henry Henry, Henry Heri Imanuel Nadeak Hery Hery Hong, Rita Hotlan Butar-Butar Hutabarat, Chiristian Veri Irene Apriani Widjaya Ivo M. Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Januardi Mesakh Jatongam Nainggolan Jatongan Nainggolan Jeffry Tanoto Jennifer Jennifer Jessica Jessica Jessica Jessica Jeudi A. T. P. Sianturi Jimmy Andreas Juliani Juliani Julianti Julianti, Julianti Julina Julina Kamal Arif Al-Farouqi Karen Karsa, Aldo Hermaya Aditiya Nur Kelvin Alwendo Kenny Khaterine Pratama Kristanty M N Nadapdap Larosa, Dian Priliany Lase, Arthika Iradat R Leni Leni Leony Chandra Lianna Primavera Liem, Gai Sin Lisa Fredicia Lisa Susan Liviani Luis Andreas Mahfudi, Khasan Malik, Angeline Manda Dwipayani Bhastary Margery, Errie Mario Handoko Markus Doddy Simanjuntak Melanie Friska Melanthon Rumapea Meliati Meliati Melisa Melisa Melissa Rinata Melviana Melviana Melviana, Melviana Merry Anna Napitupulu Michael Tek Kaslim Putra Mila Asmawiani Mila Asmawiani Okta Mila Asmawiani Okta Mila Asmawiani Okta Mila Asmawiani Okta Mirabel, Ellene Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M.N. Nadeak, Heri Nagian Toni Nagian Toni Nagian Toni Naipospos, Cindy Febly Kisse Nasib Niastyna Simorangkir Nindy L Simanullang Noveliana Noveliana Novita Sari nur subiantoro Nyoto Nyoto Nyoto Nyoto, Nyoto Panjaitan, Rike Yolanda Pomelia Pomelia Pomelia, Pomelia Pramita, Elcy Handayani Putri J. Sitorus PUTRI JESICA SITORUS Qurotul Aini Rahel Junita Rahel Yunita Raja, Rosmauli Lumban Ramulia Sembiring Rasmulia Sembiring Regina Jaya Reki Briyan Iwan Saputra Ricardo Albert Richard Richard Rike Y. Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rinaldi Rintan Saragih Rita Hong Robinhot Gultom Rocky Louis Linardi Roma Simbolon Sagala, Edison Sagala, Edison Sagala, Lamria Sahala Purba Samantha Martinez Santa Lusianna Sitorus Saur Melianna Sipayung, Saur Melianna Selli Selli Selywati Selywati Sembiring, Yosephine N. Sembiring, Yosephine Natalita Septony B. Siahaan Shella Shelly Carolina Shelly Shelly Sherina Sherina Siahaan, Septoni B. Sihombing, Daulat Silitonga, Ivo Maeliana Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanullang, Nindy L Simbolon, Roma Sipayung, Saur Meliana Sipayung, Tasya Krista Winda Siregar, Jeremia Siti Normi Sjukun Sondang Visiana Sihotang Sormin, Partogian Stefanni Stefanni Stephanie Stephanie Steven Chandra Sunarji Harahap Sunarji Harahap Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin, Syawaluddin Syawaludin Syawaludin Sylvy Sylvy Tambunan, Erheina Cristy Br Tan, Willy Tandiono, Trys Hartono Tanoto, Michael Tantri, Elisabeth Theresia Cuangnita Tiur Rajagukguk, Tiur Tiurida Lily Anita Tongam Pratama Sitompul Toni, Nagian Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Umi Narimawati Untung Rahardja Vanessa Vanessa Vanny Vanny Venesa Vin Sen Vincent Alberto Vinniesya Vinniesya Viona Violita vivi Kosalim Vivi Meilinda Vivian Diaphenia Wesly Andri Simanjuntak Widya Widya Wilbert Wilbert Willy Tan Wily Julitawaty Wily Julitawaty Wily Julitawaty Wily Julitawaty Windya Permai Br Sirait Winnie Winniecia Winniecia Winny Ricky Wiriaty Wijaya Yauandi, Kevin Marcelino Yosephine Natalita Sembiring Yosephine Sembiring