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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal Manajemen Jurnal EK dan BI Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Riwayat: Educational Journal of History and Humanities
Endang Budiwati Sinaga
Institut Bisnis Dan Komputer Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PIUTANG TAK TERTAGIH PADA PT. KAWASAN INDUSTRI MEDAN (PERSERO) DENGAN MOTIVASI MEMBAYAR SEBAGAI VARIABEL MODERATING Endang Budiwati Sinaga; John Gilbert Lumbanraja
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.925 KB)

Abstract

The objective of this study was to analyze the influence of customer satisfation, collectability, the stability of customer sales, and the pay motivation as the moderating variable on doubtful account receivable of PT. Kawasan Industri Medan (Persero). The study used causal research method. The population in the study is the tenants that located in Kawasan Industri Medan (Medan Industrial Park) and some of them were used as the samples. Primary data were gathered by using questionares. Hypothesis was tested by using multiple linear regression analysis and residual test with an SPSS software program. The result of the study showed that customer satisfation, collectibility, and the stability of customer sales had significant influence on doubtful account receivable simultaneously. Partially, customer satisfation, and the stability of customer sales had positif significant influence on doubtful account receivable. Pay motivation as the moderating variable moderates the correlation of customer satisfaction, collectability, stability of customer sales with doubtful account receivable on PT. Kawasan Industri Medan (Persero).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PIUTANG TAK TERTAGIH PADA PT.KAWASAN INDUSTRI MEDAN (PERSERO) DENGAN MOTIVASI MEMBAYAR SEBAGAI VARIABEL MODERATING Endang Budiwati Sinaga
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 2 No 1 (2019)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1074.843 KB) | DOI: 10.37600/ekbi.v2i1.85

Abstract

The objective of this study was to analyze the influence of costumer satisfation, collectability, the stability of costumer sales, the pay motivation as moderating variable of doubtful account receivable of PT.KAWASAN INDUSTRI MEDAN(Persero). The study used causal research method.The population in the study is the tenants that located in Kawasan Industri Medan (Medan Industrial Park) and all of them were used as the samples (Proportionate stratified random sampling). Primary data were gathered by using questionares.Hypothesis was tested by using multiple regression analysis and residual test with an SPSS software program. The result of the study showed that costumer satisfation, collectibility,and the stability of costumer sales had significant influence on doubtful account receivable simultaneously. Partially, costumer satisfation, and the stability of costumer sales had positif significant influence on doubtful account receivable. Pay Motivation as moderating variable could moderate the correlation of costumer satisfaction, collectability, stability of costumer sales with doubtful account receivable on PT.KAWASAN INDUSTRI MEDAN (Persero). The objective of this study was to analyze the influence of costumer satisfation, collectability, the stability of costumer sales, the pay motivation as moderating variable of doubtful account receivable of PT.KAWASAN INDUSTRI MEDAN(Persero). The study used causal research method.The population in the study is the tenants that located in Kawasan Industri Medan (Medan Industrial Park) and all of them were used as the samples (Proportionate stratified random sampling). Primary data were gathered by using questionares.Hypothesis was tested by using multiple regression analysis and residual test with an SPSS software program. The result of the study showed that costumer satisfation, collectibility,and the stability of costumer sales had significant influence on doubtful account receivable simultaneously. Partially, costumer satisfation, and the stability of costumer sales had positif significant influence on doubtful account receivable. Pay Motivation as moderating variable could moderate the correlation of costumer satisfaction, collectability, stability of costumer sales with doubtful account receivable on PT.KAWASAN INDUSTRI MEDAN (Persero).
The Influence of Online Shopping Convenience and Consumer Trust on Online Purchasing Decisions in Medan City Society Zebua, Adiwima; Asyari, Abdur Rahman; Lbn. Raja, Edward Alezandro; B. Sinaga, Endang; Hasugian, Putra Tunggal; Lbn. Raja, Dhea Rebeca
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.46262

Abstract

This study was conducted based on a phenomenon, namely why consumers want to buy products online even though this system has several risks such as fraud by sellers, the length of time for goods to arrive and others. The purpose of this study was to determine the effect of ease of online shopping and consumer trust on online purchasing decisions in the Medan City community. This study uses a quantitative approach by collecting data through a survey method. The population used in this study were consumers who had shopped online in Medan City. This study uses a non-probability sampling technique with a stratified random sampling approach or sampling based on stratification. The sample in this study was 100 people based on the Household Analysis Unit taken from 3 sub-districts in Medan City. The data collection technique used a questionnaire that had been tested for validity and reliability. The data analysis technique used to answer the hypothesis was multiple regression. The results of this study indicate that Ease of Online Shopping has a positive and significant effect on Online Purchasing Decisions, as evidenced by the t-count value of 7.541 with a significance value of 0.000 and the regression coefficient has a positive value of 0.749. Consumer Trust has a positive and significant effect on Online Purchasing Decisions as evidenced by the t-value of 3.759 with a significance value of 0.000 and the regression coefficient has a positive value of 0.499. Ease of Online Shopping and Consumer Trust have a positive and significant effect on Online Purchasing Decisions as evidenced by the F-value of 79.765 with a significance of 0.000. The R Square value of 0.622 indicates that the ability of the independent variable to explain the variation of the dependent variable is 62.2%, and the remaining 37.8% is explained by other variables outside the research model.
Pengaruh penerapan sistem akuntansi terhadap efisiensi operasional pada BUMDes Kabupaten Samosir Sinaga, Endang B.; Sitorus, Rio Damar; Sitorus, Risky Manuntun Agus Pranata
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i3.1970

Abstract

Penelitian ini bertujuan untuk mendeskripsikan pengaruh penerapan sistem akuntansi terhadap efisiensi operasional pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Samosir. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi lapangan yang melibatkan wawancara, observasi, dan analisis dokumen keuangan pada sepuluh BUMDes di wilayah Kabupaten Samosir. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi memiliki peranan penting dalam meningkatkan efisiensi operasional BUMDes. Sistem akuntansi yang terstruktur dan terdokumentasi dengan baik mampu meningkatkan ketepatan pelaporan keuangan, mempercepat proses administrasi, dan memperkuat transparansi serta akuntabilitas pengelolaan dana desa. Sebaliknya, BUMDes yang belum memiliki sistem akuntansi formal cenderung menghadapi kesulitan dalam pengawasan keuangan dan pelaporan operasional. Dengan demikian, dapat disimpulkan bahwa penerapan sistem akuntansi yang efektif merupakan faktor penentu dalam mewujudkan efisiensi operasional BUMDes di Kabupaten Samosir.
Pengaruh aplikasi akuntansi digital terhadap efisiensi pencatatan keuangan UMKM di Percut Sei Tuan Sinaga, Endang B.; Ginting, Tampe Tuah Malem
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 5 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/59zqnk12

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan aplikasi akuntansi digital terhadap efisiensi pencatatan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Percut Sei Tuan. Dalam era digitalisasi ekonomi, penggunaan teknologi akuntansi menjadi salah satu strategi penting bagi pelaku usaha untuk meningkatkan efektivitas dan akurasi pencatatan transaksi keuangan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan sumber data sekunder yang diperoleh melalui studi literatur, laporan instansi terkait, serta hasil observasi terhadap praktik pencatatan keuangan UMKM di wilayah penelitian. Hasil analisis menunjukkan bahwa sebagian besar pelaku UMKM yang telah menerapkan aplikasi akuntansi digital seperti BukuKas, Mekari Jurnal, dan Accurate merasakan peningkatan efisiensi dalam proses administrasi keuangan. Efisiensi tersebut terlihat dari penghematan waktu pencatatan, kemudahan dalam penyusunan laporan keuangan, serta pengurangan kesalahan input data. Namun demikian, masih terdapat kendala seperti keterbatasan literasi digital, resistensi terhadap perubahan, dan keterbatasan akses internet di beberapa wilayah. Secara keseluruhan, penggunaan aplikasi akuntansi digital terbukti memiliki pengaruh positif terhadap peningkatan efisiensi pencatatan keuangan UMKM di Kecamatan Percut Sei Tuan. Oleh karena itu, dibutuhkan dukungan pemerintah daerah dan lembaga pendidikan dalam bentuk pelatihan dan pendampingan agar pelaku UMKM dapat mengoptimalkan pemanfaatan teknologi akuntansi secara berkelanjutan.
Determinants of msme performance: financial inclusion, financial literacy, and financial management capability in karang berombak subdistrict Simanjuntak, Winda; B. Sinaga, Endang; Tunggal Hasugian, Putra Raja
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.7018

Abstract

This study examined the determinants of micro, small, and medium-sized enterprise performance, focusing on financial inclusion, financial literacy, and financial management capability in Karang Berombak Subdistrict. The research problem addressed the extent to which these financial factors contributed to improving enterprise performance. A quantitative research approach was applied, and data were collected through structured questionnaires distributed to micro, small, and medium-sized enterprise owners. The sample consisted of 86 respondents. Descriptive statistical analysis and multiple linear regression analysis were used to examine the relationships between financial inclusion, financial literacy, financial management capability, and enterprise performance. The findings showed that financial inclusion had a significant effect on micro, small, and medium-sized enterprise performance, indicating that access to financial services supported business growth and operational effectiveness. Financial literacy also had a significant effect on enterprise performance, suggesting that financial knowledge played an important role in business decision-making. However, financial management capability did not have a significant effect on enterprise performance. These results implied that while access to financial services and financial knowledge were critical determinants of enterprise performance, financial management capability alone was not sufficient to improve performance. The study concluded that strengthening financial inclusion and financial literacy was essential to enhance micro, small, and medium-sized enterprise performance in Karang Berombak Subdistrict
Co-Authors Asyari, Abdur Rahman Edward Alezandro Lbn. Raja Hasugian, Putra Tunggal John Gilbert Lumbanraja Lbn. Raja, Dhea Rebeca Putra Raja Tunggal Hasugian Simanjuntak, Winda Sitorus, Rio Damar Sitorus, Risky Manuntun Agus Pranata Tampe Tuah Malem Ginting Zebua, Adiwima