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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 SISTEM INFORMASI PEMASARAN DAN SEGMENTASI PASAR TERHADAP KEPUASAN KONSUMEN PT GROWTH SUMATERA MEDAN Novita Sari; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol 6, No 2: Jurnal Bisnis Kolega ( JBK), Des 2020
Publisher : STIE-PMCI

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Abstract

Abstract. This research was conducted at PT Growth Sumatera Medan. The purpose of this study was to determine the effect of Marketing Information Systems and Market Segmentation on the Consumer Satisfaction of PT Growth Sumatera Medan.The population and sample in this study were 62 respondents. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis uses multiple linear regression analysis.The conclusion of the research is that partially that the Marketing Information System has a positive and significant effect on the Consumer Satisfaction of PT Growth Sumatera Medan. Partially, Market Segmentation has a positive and significant influence on PT Growth Sumatra Medan's Consumer Satisfaction. Simultaneously that the Marketing Information System and Market Segmentation has a positive and significant effect on the Consumer Satisfaction of PT Growth Sumatera Medan. Keywords: Marketing Information Systems, Market Segmentation, Consumer Satisfaction.
ANALISIS PENGENDALIAN INTERNAL KAS DENGAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SINAR LESTARI UTAMA Elidawati; Regina Jaya; Thomas Sumarsan Goh
JURNAL BISNIS KOLEGA Vol 6, No 2: Jurnal Bisnis Kolega ( JBK), Des 2020
Publisher : STIE-PMCI

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Abstract

Abstract.The company is currently developing rapidly, making the company expand its business in the business world. A company is an agent-organized by management, growth, and development that cannot be separated from economic law and the company's basic principles. The research method used in this research is a descriptive method that is a research method by studying the method used to describe or describe a collection of data or observations that have been made. The results showed that there are an organizational structure and job descriptions that reflect the duties and responsibilities of each employee from each department in the company and encourage employees to comply with existing regulations; there is also a division of functions related to authorization, monitoring, recording, and cash storage includes procedures related to corporate cash and the implementation of monitoring reports on cash receipts and distributions received by the Ministry of Finance. The company applies four credit limit conditions such as Capacity, Collateral, Character, and Conditions, so it is sufficient to make internal control of cash and receivables in PT. Sinar Lestari Utama is quite effective and efficient, intentionally or unintentionally providing effectiveness on the Cash Flow Statement Keywords: Internal Control, Cash, Account Receivable.
PENGARUH PERSEPSI KONSUMEN DAN PROMOSI TERHADAP MINAT PEMBELIAN PRODUK PT. SUMBER LAUTAN REZEKI MEDAN Jeffry Tanoto; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol. 7 No. 1 (2021): Vol 7 No 1: Jurnal Bisnis Kolega (JBK), Juni 2021
Publisher : STIE-PMCI

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Abstract

PT. Sumber Lautan Rezeki Medan is a company engaged in production and furniture sales. There are problems with the interest in purchasing furniture to customers which is indicated by furniture sales that are declining every month. Consumer perception in this company always has the view that the products marketed by this furniture company are more expensive compared to other furniture companies. The promotion problem at this company is less attractive to consumers because this company only applies promotions such as price discounts for some types of furniture when at the end and beginning of the year. This research uses descriptive quantitative research. The population in the study was 731 consumers with a sampling technique using the Slovin formula of 5% error tolerance in the sample of 259 respondent. Data analysis techniques using multiple linear regression analysis. Partially and simultaneously there is a positive and significant effect between the consumer perception and promotion variables on purchasing interest at PT. Sumber Lautan Rezeki Medan Product. Keywords: Consumer Perception, Promotion, Purchasing Interest
PENGARUH KEPUASAN KONSUMEN DAN DISKON TERHADAP VOLUME PENJUALAN PT. ATMINDO TBK TANJUNG MORAWA Geraldo Fransiskho; Thomas Sumarsan Goh; Wily Julitawaty
JURNAL BISNIS KOLEGA Vol. 7 No. 2 (2021): Vol 7 No 2: Jurnal Bisnis Kolega (JBK), Desember 2021
Publisher : STIE-PMCI

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Abstract

Consumer satisfaction is a measurement of consumers or users of company products or services who are very happy with the products or services received. Discounts are discounts given by marketers to consumers as a reward for certain activities of a pleasant purchase for marketers. Sales volume is an achievement that is expressed quantitatively from a physical point of view of a product and is something that indicates the ups and downs of sales which are expressed in terms of units, kilos, tonnes or liters.This research uses descriptive quantitative research. The data analysis technique used in this study is multiple linear regression analysis. The measurement scale used is a Likert scale. Simultaneously, there is a significant influence between customer satisfaction and discount variables on sales volume. While partially found that the customer satisfaction variable has a significant effect on sales volume. Partially found that the discount variable has a significant effect on sales volume. Keywords: Customer Satisfaction, Discounts, Sales Volume
PENGARUH KOMUNIKASI PEMASARAN DAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN DI PT. FURNILUX INDONESIA Handoko Syahputra Salim; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol. 8 No. 1 (2022): Vol 8, No 1 (2022): Vol 8 No 1: Jurnal Bisnis Kolega (JBK) , Juni 2022
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.575 KB) | DOI: 10.57249/jbk.v8i1.75

Abstract

PT. Furnilux Indonesia is a company that runs in the field of services where the goods offered are furniture or more precisely items related to household equipment such as: chairs, tables, wardrobes, decorative cabinets and others. Companies rarely communicate to consumers so consumers rarely know the existence of PT. Furnilux Indonesia and the company are very out of date in communicating its products to consumers. Consumers complained about the product motives that were laughing to consumers not in accordance with what was promised. The purpose of this study was to analyze the effect of marketing and product communication on purchasing decisions at PT. Furnilux Indonesia.The population in this study are consumers at PT. Furnilux Indonesia, located in Medan, North Sumatra, 125 people began in March 2020 – June        2020. So the sample of this study was 95 respondents. Data collection techniques used are: questionnaire, questionnaire, library research. Analysis of the data used in this study is multiple linear regression analysis.The results showed that marketing communication partially affected purchasing decisions at PT. Furnilux Indonesia. Partially, the product affects the Purchasing Decision at PT. Furnilux Indonesia. Simultaneously marketing communication and product influence on purchasing decisions at PT. Furnilux Indonesia.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DAN PENGEMBANGAN USAHA UNTUK USAHA KECIL (UMKM) DI DESA BARU KECAMATAN PANCUR BATU KABUPATEN DELI SERDANG Dimita Hemalli Premasari Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Lamria Sagala; Ivo M. Silitonga; Thomas Sumarsan Goh; Rahel Junita; Duma Rahel Situmorang; Arison Nainggolan; Tri Darma Sipayung; Putri Jesica Sitorus; Rimky Mandala Putra Simanjuntak; Farida Sagala
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1253.614 KB) | DOI: 10.46880/methabdi.Vol1No1.pp32-36

Abstract

A business, both on a large scale and micro, small and medium enterprises (MSMEs) should apply accounting principles in managing financial reports. So that through the implementation of good financial reporting, business owners get information, to be able to formulate strategies and can be used as a basis for decision making. However, not all business owners apply accounting principles due to limited knowledge. The same thing happened to a partner, namely Mr. Sarwo Wibowo (35 years), a business owner in the field of organic fertilizer located in Dusun 2A, Baru Village, Pancur Batu District, Deli Serdang Regency. Since the business was operating, the partner has never made financial records in accordance with accounting standards. One of the impacts is that there is no separation of business finances from household finances. In addition to problems in the field of accounting, partners also experience marketing limitations. Through this Community Service (PKM) activity, the team conducted socialization, training and assistance in the preparation of business bookkeeping to partners as well as exposure to marketing strategies (business development). This training and mentoring aims to assist partners in managing their business so that the accounting and marketing knowledge can later be used as the basis for formulating strategies and making decisions.
PELATIHAN DAN PENDAMPINGAN KEPADA PELAKU UMKM OLEH TAX CENTER UNIVERSITAS METHODIST INDONESIA Thomas Sumarsan Goh; Dimita H. P. Purba; Rintan Saragih; Mulatua P. Silalahi; Yosephine N. Sembiring; Ivo M. Silitonga; Duma R. Situmorang; Arison Nainggolan; Rahel Junita; Tri Darma Sipayung; Farida Sagala; Putri J. Sitorus
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.684 KB) | DOI: 10.46880/methabdi.Vol1No2.pp84-87

Abstract

The UMI tax center cooperates with the Regional Office of DJP Sumbagut 1 to assist MSME actors in improving and developing their products through appropriate marketing, namely digital marketing, recording transactions clearly, completely, and correctly, and in the future, MSME actors can make tax payments. As a result of this assistance, a win-win solution is created for the three parties; namely, MSME actors can gain knowledge and skills to increase sales and record transactions that are useful for decision making. The North Sumatra Regional Tax Office I can increase tax compliance. At the UMI Tax Center party, students have knowledge that directly handles tax cases at the time of tax reporting.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) PADA DESA BINAAN LUMBAN PEA TIMUR KECAMATAN BALIGE KABUPATEN TOBA Thomas Sumarsan Goh; Dimita H. P. Purba; Duma M. Elisabeth; Ivo M. Silitonga; Wesly A. Simanjuntak; Hotlan Butar-Butar; Jatongam Nainggolan; Arison Nainggolan; Rahel Junita; Eva Julia G. Harianja; Sahala Purba; Januardi Mesakh; Fati G. N. Larosa; Tri Darma Sipayung; Rimky M. P. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1885.091 KB) | DOI: 10.46880/methabdi.Vol2No1.pp50-53

Abstract

The Service Team in collaboration with the Lumban Pea Timur, Kabupaten Toba, helps MSME actors in improving and developing their products through a marketing approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to increase sales and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
PENINGKATAN LITERASI DAN PELATIHAN FINANCIAL TEKNOLOGY BAGI MAHASISWA DAN DOSEN DI UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Yosephine Natalita Sembiring; Dimita H. P. Purba; Melanthon Rumapea; Rintan Saragih; Duma M. Elisabeth; Thomas Sumarsan Goh; Sahala Purba; Arison Nainggolan; Rimky M. P. Simanjuntak; Rahel Junita; Tri Darma Sipayung; Apriani M. Sibarani
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.402 KB) | DOI: 10.46880/methabdi.Vol2No2.pp161-166

Abstract

Financial Technology, also known as FinTech, is digital finance which is currently on the rise. People have started to get used to using it, although some still feel foreign. While the benefits felt by the presence of FinTech are quite positive because they can increase the effectiveness and efficiency of time. We can find one of its uses in the marketplace. This community service activity is carried out in the St. Catholic University environment. Thomas Medan as a partner for students and lecturers. This service activity focuses on training and increasing financial technology literacy. While the output of this activity is increasing the readiness of partners in using fintech so that partners as a community can support financial inclusion to access and use the full services of existing financial institutions in a timely, more informative manner at a relatively low cost.
METODE PENYUSUTAN DAN REVALUASI AKTIVA TETAP SEBAGAI BENTUK PERENCANAAN PAJAK UNTUK MEMINIMALKAN BEBAN PAJAK PADA PT. WARUNA NUSA SENTANA Willy Tan; Thomas Sumarsan Goh; Septony Benyamin Siahaan
Majalah Ilmiah METHODA Vol. 7 No. 3 (2017): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol7No3.pp24-38

Abstract

Aktiva tetap adalah kekayaan perusahaan yang dapat digunakan dalam waktu yang relatif lama. Pengurangan masa manfaat dari suatu aktiva tetap dinyatakan dalam penyusutan aktiva tetap. Pertumbuhan ekonomi yang pesat telah menyebabkan kenaikan harga-harga barang. Bagi suatu perusahaan, kenaikan harga-harga barang akan mengakibatkan pencatatan dan pelaporan aktiva tetap pada perusahaan menjadi tidak wajar, karena terjadi perbedaan yang tajam antara nilai riil dan nilai buku aktiva tetap. Salah satu biaya tetap yang harus dibayar perusahaan adalah biaya pajak. Perusahaan dapat melakukan efisiensi pajak melalui perencanaan pajak secara legal, seperti melalui pemilihan metode yang tepat atas penyusutan aktiva tetap dan melakukan penilaian kembali (revaluasi) aktiva tetap. Tujuan dari penelitian ini adalah untuk menganalisa sistem pencatatan dan pelaporan atas aktiva tetap serta penyusutannya pada laporan keuangan PT.Waruna Nusa Sentana untuk mengevaluasi dampak yang ditimbulkan dari dilakukannya perencanaan pajak dalam bentuk pemilihan metode penyusutan atas aktiva tetap dan revaluasi aktiva tetap. Adapun metode yang digunakan adalah metode deskriptif komparatif, yang membandingkan antara nilai aktiva tetap, penyusutan dan pajak penghasilan. Hasil penelitian menunjukkan bahwa pemilihan metode penyusutan aktiva tetap dan revaluasi aktiva tetap telah memberikan pengaruh yang cukup baik terhadap penurunan pajak penghasilan yang diakibatkan dari kenaikan beban penyusutan sehingga terdapat penghematan pajak bagi perusahaan.
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