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All Journal ETIKONOMI MIX : Jurnal Ilmiah Manajemen Binus Business Review Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Aptisi Transactions on Technopreneurship (ATT) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Communication and Society CERMIN: Jurnal Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies Jurnal Pengabdian Masyarakat Bestari (JPMB) Startupreneur Business Digital (SABDA Journal) Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Bisnis Kolega Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Journal Accounting International Mount Hope Jurnal Media Akademik (JMA) Jurnal Penelitian Pendidikan Indonesia Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Society Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Goh, Thomas Sumarsan
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Pengaruh Beban Pajak, Non Debt Tax Shield, Beban Bunga, dan Pertumbuhan Aset terhadap Struktur Modal pada PT Alam Vanny Vanny; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.656

Abstract

In running a business, every company definitely needs funds to help develop its business. The funds obtained can come from the company itself or from outside parties who invest in the company. Therefore, in managing the existing funds in the company, it is necessary to have wisdom in deciding whether the funds needed within the company can then be used in accordance with the operational needs needed by the company itself. The purpose of this study was to determine and analyze the effect of Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth on the Capital Structure. This study uses multiple linear regression analysis techniques. Data were obtained from literature related to the research topic. This can be in the form of financial statements of tax expense, non-debt tax shield, interest expense, asset growth and capital structure that affect the company. The results showed that Tax Expense has a negative effect on the Capital Structure of Alam Company, Non Debt Tax Shield has no effect on the Capital Structure of Alam company, Interest Expense has a negative effect on the Capital Structure of Alam Company, Asset Growth has a positive effect on the Capital Structure of Alam Company and the Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth have an effect on the Capital Structure of Alam Company.
Faktor-Faktor Yang Mempengaruhi EVA Thomas Sumarsan Goh; Erika Erika; Rahel Yunita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1525

Abstract

Capital structure, return on invested capital (ROIC), fixed assets, and net operating profit after tax (NOPAT) are the factors that affect economic value added (EVA). Understanding the potential effects of the independent factors on the dependent variable, which is economic value added (EVA), is the goal. Descriptive statistics, the traditional hypothesis tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), the t-test and F-test, and coefficient of determination were all used in this work. According to descriptive statistics, the data is normal and passes the traditional assumption test. Capital structure largely has no effect on EVA. Significant effects of ROIC, Fixed Assets, and NOPAT on EVA. EVA is impacted simultaneously by the capital structure, ROIC, fixed assets, and NOPAT. The capital structure, ROIC, fixed assets, and NOPAT are independent variables that have an impact on 35.2% of the dependent variables, while other variables have an impact on 64.8%.
PERANAN INTERNAL CONTROL TERHADAP PENGENDALIAN KAS PADA PT. BANK MASPION INDONESIA, TBK Agustina Agustina; Thomas Sumarsan Goh; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.988 KB)

Abstract

This study aims to determine the role of the internal control system to control cash at PT. Bank Maspion Indonesia, TBK. Data analysis technique used is the descriptive method that is by doing direct observation and interview with the object under investigation. While secondary data obtained from the literature review that is data that already exist in the form of written reference and internet search.Based on the results of this study can be concluded that the internal control system (internal control) applied by PT. Maspion Indonesia Bank, TBK is sufficient in the company's cash control although in some cases still need improvement. As for some things to do improvements in cash control at PT. Maspion Bank Indonesia, TBK, among others, in the expenditure of bank branch cash that require approval from the center to make the operational activities of the bank to be disturbed. Keywords : internal control system, internal control, cash control, cash
PENGARUH ANALISA SWOT DAN SEGMENTASI PASAR TERHADAP PENCAPAIAN TARGET PENJUALAN DI PT. SELTECH UTAMA MANDIRI Richard Richard; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.494 KB)

Abstract

The purpose of this study is to analyze the influence of swot analysis toward the achievement of the sales target, to analyze the influence of market segmentation toward the achievement of the sales target and to analyze the influence of swot analysis and market segmentation toward the achievement of the sales target.  The method used in this study is a survey approach, the type of research is quantitative descriptive, and the characteristic of research is explanatory research. The population of this research is all employees at PT. Seltech Utama Mandiri with a population of 45 persons and the samples are 45 persons. The methods of collecting data are interviews, distribution of questionnaires, and documentary studies. The variables are examined with a Likert scale. The model analysis of the data used to answer the hypothesis is multiple regressions. Research result indicates swot analysis and market segmentation jointly and significantly affect on the achievement of the sales target at PT. Seltech Utama Mandiri, and partially  Keywords: SWOT Analysis, Market Segmentation, Target Sales Achievement
PENGARUH PENGAWASAN DAN SEMANGAT KERJA TERHADAP EFEKTIVITAS KERJA KARYAWAN PT. MULTI ARTHA UNIVERSINDO MEDAN Wily Julitawaty; Rinaldi; Thomas Sumarsan Goh
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.352 KB)

Abstract

The success and progress of the company is strongly influence by human resources that exist within the company. For the good quality of human resources, the company must apply good monitoring and improve job enthusiasm to makes job effectiveness better in future. The purpose of this study was to determine the influence of monitoring and job enthusiasm to  job effectiveness  at PT. Multi Artha Universindo Medan.The analysis methods used in this research are quantitative analysis. The data used in this researchwere primary data and secondary data. The population of this research is 34 peoplesand the sampling is using saturation sampling technique in which all members of the population become samples. The variables were measured by Likert scale. Data analysis technique in this research is multiple linear regressions.The results of this research stated that simultaneously monitoring and job enthusiasm are influencing job effectiveness at PT.Multi Artha Universindo Medan. Partially, monitoring is influencing job effectiveness and job enthusiasm is influencing job effectivenessat PT.Multi Artha Universindo Medan. Key Words : Monitoring, Job Enthusiasm, Job Effectiveness  
PENGARUH DIFERENSIASI PRODUK DAN KUALITAS PELAYANAN TERHADAP TINGKAT PENJUALAN PT. AMORINDO MITRA SENTOSA MEDAN Winny Ricky; Thomas Sumarsan Goh; Wily Julitawaty
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.718 KB)

Abstract

Abstract. PT. Amorindo Mitra Sentosa Medan is a company engaged in the sale of shoes and bags. In its operations, there has been a decline in sales over the past 3 years due to a lack of differentiation of products offered by the company and service quality that has not been optimal so that it does not meet customer expectations. The formulation of the problem in this study is whether product differentiation and service quality affect the level of sales at PT. Amorindo Mitra Sentosa Medan.The method used in this study is a survey approach, this type of research is quantitative descriptive and the nature of this research is descriptive explanatory. The population in this study is permanent customers of PT. Amorindo Mitra Sentosa Medan as many as 64 stores. The sampling technique used in this study was saturated sampling and amounted to 64 stores. The method of data collection is done by a Likert scale. The data analysis model used to answer the hypothesis is multiple regression.The results also showed that partially product differentiation had an effect on sales volume and service quality had an effect on sales volume at PT. Amorindo Mitra Sentosa Medan. The results showed that simultaneously product differentiation and service quality had an effect on sales volume at PT. Amorindo Mitra Sentosa Medan.  Keywords: Product Differentiation, Service Quality, Sales Volume
PENGARUH BAURAN PEMASARAN DAN KOMUNIKASI TERHADAP LOYALITAS NASABAH PADA PT. BANK MASPION INDONESIA, TBK CABANG MEDAN Wily Julitawaty; Shelly Carolina; Thomas Sumarsan Goh
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.762 KB)

Abstract

Abstract. In the development of the banking business at this time, marketing plays an important role for the business continuity and this should be supported by customer loyalty. Marketing mix and communication are the factors that influence customer loyalty in marketing a product. The purpose of this study is to find the relationship between marketing mix and communication towards customer loyalty. The research methodology that is being used to measure is by survey, the type of research is quantitative descriptive and the nature of this research is explanatory research. The populations in this research were customers of PT. Bank Maspion Indonesia, Tbk Medan Branch as many as 163 people with a sample of 116 people. The method of data collections are done by distributing questionnaires, interviews, and literature studies. The variable was measured by a Likert scale. The results showed that marketing mix and communication simultaneously have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch. Partially, the marketing mix does not have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch and communication has a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch.Keywords: Marketing Mix, Communication, Customer Loyalty.
PENGARUH PERSONAL SELLING DAN PENGEMBANGAN PRODUK TERHADAP VOLUME PENJUALAN PT. INFINITI INTERNASIONAL LOGISTIC MEDAN Hery Hery; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.796 KB)

Abstract

Abstract. Sales volume is one of the determining factors that greatly influences the achievement of net income, while profit or profit is an important means for the survival of a company, therefore the company must strive to create profitable sales volumes. The higher the sales volume, the profits obtained increase, thus the company will be able to survive, grow and develop further, and be strong in overcoming the influence of environmental factors that are constantly changing.The method used in this study is quantitative. The population and sample of this study are customers of PT. Infiniti International which amounted to 81 respondents. Questionnaire processing is measured by a Likert scale. The data analysis model used is multiple linear regression analysis and classical assumption test.The results of the study show that partially and simultaneously personal selling and product development have a significant positive effect on sales volume at PT. Infiniti International Logistics.  Keywords: Personal Selling, Product Development, Sales Volume. 
PENGARUH PERSONAL SELLING DAN PROMOSI PENJUALAN TERHADAP EFEKTIFITAS PENJUALAN BAN SEPEDA MOTOR PT. MEGA ANUGRAH MANDIRI Wily Julitawaty; Frith Willy; Thomas Sumarsan Goh
JURNAL BISNIS KOLEGA Vol 6, No 1: Jurnal Bisnis Kolega (JBK), Juni 2020
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.27 KB)

Abstract

Abstract. PT. Mega Anugrah Mandiri is a company engaged in distribution of sparepart. The decline in sales effectiveness of motorcycle tires is because the company has not yet made maximum personal selling and the company's sales promotion activities still have obstacles. In this study the population is the customers totaling 50 people. The techniques used for data collection are: interviews, documentation studies and literature studies. Data analysis techniques using Multiple Linear Regression. The results of the study indicate that personal selling and sales promotion simultaneously have a significant effect on the sales effectiveness of motorcycle tires PT. Mega Anugrah Mandiri, and partially sales promotion has a more dominant influence on the sales volume of effectiveness of motorcycle tires PT. Mega Anugrah Mandiri than personal selling. Keywords: Personal Selling, Sales Promotion, Sales Effectiveness.
PENGARUH UPAH DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. DARMASINDO INTIKARET MEDAN Jimmy Andreas; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol 6, No 1: Jurnal Bisnis Kolega (JBK), Juni 2020
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.088 KB)

Abstract

Abstract. PT.Darmasindo Intikaret, Medan is a company engaged in the rubber industry that produces semi-finished goods in the form of rubber latex. There is a problem in productivity at PT.Darmasindo Inti Karet where the output results are not as planned. The wage problem that occurs in production division is the provision of wages based on working hours, but does not make a difference in the amount of wages given per hour on national holidays, or at night. The problem of incentives is the promise of giving incentives that are not kept. The company demands the search for sap for raw materials in large quantities and promises to provide incentives to employees.The population in this study were 120 people. The sample in this study amounted to 120 people. Simultaneous hypothesis test results show that wages and incentives have a significant effect on the work productivity of employees of PT.Darmasindo Intikaret, Medan. The results of the partial hypothesis test indicate that each wage and incentive have a significant effect on the work productivity of PT.Darmasindo Intikaret's employees, Medan.  Keywords: Wages, Incentives, Employee Work Productivity.
Co-Authors Abda Abda Agustina Agustina Aidil Putra Albert Albert Albert Albert Alvinia Christina Sinaga Amin Hou Angel, Mary Angelai Rena Angeline Malik Anita, Tiurida Lily Apriani Magdalena Sibarani Apriani Magdalena Sibarani Arison Nainggolan Arison Nainggolan, Arison Aroha, Lila Arthur Simanjuntak Billy Jovan Carissa Carissa Chon Cho Reynols Manday Cleren Cleren Cynthia Daniel Christian daniel christian David David Desy Putri Sari Dimita Hemalli Premasari Purba Duma M. Elisabeth Duma R. Situmorang Duma Rahel Situmorang, Duma Rahel Edison Sagala Edison Sagala Edison Sagala Elcy Handayani Pramita Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati Elidawati, Elidawati Elisabeth, Duma Megaria Enda Noviyanti Simorangkir Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Erika Errie Margery Errie Margery Errie Margery Eva Julia G. Harianja Fadillah, Ega Nur Fandy Susanto Farida Sagala Fati Gratianus Nafiri Larosa Fernando, Allen Stephen Fitriyanti, Elvira Frith Willy Geraldo Fransiskho Ginting, Mitha C. Ginting, Mitha Christina Giovanna Lodeva Gracesiela Y Simanjuntak HAN TONO HANTONO Handoko Syahputra Salim Henry Henry Henry Henry Henry Henry Henry Henry Henry, Henry Hery Hery Hong, Rita Hotlan Butar-Butar Hutabarat, Chiristian Veri Ivo M. Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Jamaluddin Januardi Mesakh Jatongam Nainggolan Jatongan Nainggolan Jeffry Tanoto Jimmy Andreas Julianti Julianti, Julianti Julina Julina Karsa, Aldo Hermaya Aditiya Nur Khaterine Pratama Kristanty M N Nadapdap Larosa, Dian Priliany Lase, Arthika Iradat R Leni Leni Liem, Gai Sin Lisa Fredicia Mahfudi, Khasan Malik, Angeline Manda Dwipayani Bhastary Margery, Errie Markus Doddy Simanjuntak Martinez, Samantha Melanthon Rumapea Meliati Meliati Melisa Melisa Melviana, Melviana Mila Asmawiani Okta Mitha Christina Ginting Mulatua Silalahi, Mulatua Nadapdap, Kristanty M N Nadapdap, Kristanty M.N. Nadeak, Heri Nadeak, Heri Imanuel Nagian Toni Nagian Toni Nagian Toni Naipospos, Cindy Febly Kisse Nasib Niastyna Simorangkir Nindy L Simanullang Novita Sari nur subiantoro Nyoto Nyoto Nyoto Nyoto, Nyoto Panjaitan, Rike Yolanda Pomelia Pomelia Pomelia, Pomelia Pramita, Elcy Handayani Purba, Dimita H. P. Putri J. Sitorus PUTRI JESICA SITORUS Rahel Junita Rahel Yunita Raja, Rosmauli Lumban Rasmulia Sembiring Regina Jaya Reki Briyan Iwan Saputra Richard Richard Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rinaldi Rintan Saragih Rita Hong Robinhot Gultom, Robinhot Rocky Louis Linardi Sagala, Edison Sagala, Edison Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Sembiring, Yosephine Natalita Septony B. Siahaan, Septony B. Shelly Carolina Sherina Sherina Siahaan, Septoni B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sihombing, Daulat Silitonga, Ivo Maeliana Simanjuntak , Markus Doddy Simanjuntak, Faido M. P. Simanjuntak, Faido M.P. Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE Simanullang, Nindy L Simbolon, Roma Simorangkir , Niastyna Sinurat, Siti Normi Sipayung, Saur Meliana Sipayung, Tasya Krista Winda Siregar, Jeremia Sitangggang, David Patar Siti Normi Siti Normi, Siti Sitorus, Santa Lusianna Sormin, Partogian Stephanie Stephanie Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin Syawaluddin, Syawaluddin Tambunan, Erheina Cristy Br Tan, Willy Tandiono, Trys Hartono Tanoto, Michael Tantri, Elisabeth Tiur Rajagukguk, Tiur Toni, Nagian Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Vanny Vanny Vincent Alberto Wesly A. Simanjuntak Willy Tan Wily Julitawaty Wily Julitawaty Wily Julitawaty Windya Permai Br Sirait Winny Ricky Yauandi, Kevin Marcelino Yosephine Natalita Sembiring Yosephine Sembiring