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ANALYSIS OF THE QUALITY OF THE APPLICATION OF SFAS 45 FINANCIAL STATEMENTS IN ST PETER'S CATHOLIC CHURCH PARISH FIELD EAST Montaris Silaen
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Indonesian Institute of Accountants (IAI) has anticipated the development of type Nonprofit business in Indonesia through the Statement of Financial Accounting Standards (SFAS) 45 2011 regarding the revision of the Reporting and Accountability of Non- Profit Entities. This study was conducted at the Parish of St. Peter Catholic Church East Medan, which is one type of non-profit organizations. The study aims to determine whether the Catholic Church of St. Peter Parish East Medan already applying IAS 45 on the presentation of its financial statements and to determine whether the Catholic Church of St. Peter Parish East Medan quality financial information is qualified in giving an explanation for the users of financial statements.The analytical method used was a descriptive qualitative method. Qualitative method is the method of discussion of issues that are outlining, describe, compare and explain the data. The results of this study the financial manager of the Catholic Church of St. Peter Parish East Medan has applied SFAS 45 in the presentation of its financial statements, has been presenting the financial statements consist of statements Balance Sheet, Profit and Loss statement, cash flow statement In and Out as well as realization of the budget in accordance with the guidelines compiled and identified by the board at the annual plenary meeting. Parish of St. Peter Catholic Church East Medan own activity report quality financial reporting information that qualified in providing an explanation for the users of its financial statements as understandable, relevant, reliability, and can be compared based on SFAS 45 numbers.
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP LABA USAHA PT. INDOFOOD SUKSES MAKMUR TBK MONTARIS SILAEN; KARINA SILAEN
JURNAL ILMIAH SIMANTEK Vol 5 No 1 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to find out (1) Whether there is an influence between promotional costs on operating profit, (2) Whetherthere is an influence between distribution costs on operating profit, (3) Whether there is an influence between promotionalcosts and distribution costs on operating profit at PT. Indofood Sukses Makmur Tbk in 2014 - 2020. Bound variables areoperating profit and free variables are promotional fees and distribution costs. This research uses the data collection methodrequired purposive sampling method then data analysis technique using linear regression of quantitative data in the form ofcorporate financial statements that have been audited by public accountants have been presented on the internet from theperiod of fiscal year 2014 to fiscal year 2020. Then in the analysis with multiple linear regressions. The results showed (1)there was a partial significant influence between promotional costs to PT's operating profit. Indofood Sukses Makmur Tbk,(2) has no partial impact between distribution costs to PT's operating profit. Indofood Sukses Makmur Tbk, (3) there is asignificant simultaneous influence of promotional costs and distribution costs on PT's operating profit. Indofood SuksesMakmur Tbk.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PT. KIRANA MEGANTARA TBK MONTARIS SILAEN; LASMAN EDDY BACHTIAR; RIANTO .
JURNAL ILMIAH SIMANTEK Vol 5 No 3 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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This research was conducted by the author to analyze the financial statements of PT. Kirana Megantara TBk. so that theycan know some things that are desired, namely (1) to see and find out where the sources of working capital owned by PT.Kirana Megantara, (2) Where the use of working capital is used by the company (3) Whether the company's managementcan maintain the stability of the company's liquidity level from year to year. Research using quantitative approach methodswith ex-post facto methods, the sample used in this study is financial statement data PT. Kirana Megantara for the last fiveconsecutive financial year periods were 2016, 2017, 2018, 2019 and 2020. The conclusions that can be obtained from thisstudy are (1) working capital sources obtained in 2017 amounting to Rp.2,694,725,781,000, - in 2018 Rp.51,166,187,000 in2019 Rp.2,480,789,325,000 and in 2020 Rp.915,190,713,000,- (2) while the payment Working capital in 2017Rp.981,436,636,000 in 2018 Rp.1,769,270,614,000 in 2019 Rp.620,013,527,000 and in 2020 Rp.1,946,297,115,000 then (3)the company's liquidity ratio level in 2016 amounted to .14.41%, in 2017 it was 7.30%, in 2018 it was 1.17%, in 2019 it was10.50% and in 2020 it was 1.17%.
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS DI RUMAH SAKIT HERNA MEDAN MONTARIS SILAEN; LASMAN EDDY BACHTIAR; RIANTO .
JURNAL ILMIAH KOHESI Vol 6 No 1 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

With good working capital management, it automatically affects the level of profitability of the company. RSU Herna Medan isa company engaged in health. Given the importance of working capital for the company, Herna Medan General Hospitalrequires the effective, efficient and productive use of working capital to increase the company's profits. The formulation of theproblem in this study is "Whether working capital affects profitability in Herna Medan Hospital". From the formulation, thehypothesis in this study is "Working Capital affects profitability in RSU Herna Medan". The population in this study is HernaMedan General Hospital which is located at Jl. Mojopahit No.118A Medan with a 5-year sample consisting of free variablesnamely working capital ratio (X) and profitability-bound variable (Y). To analyze the data used the Simple Linear RegressionMethod with the help of SPSS (Statistical Product and Service Solution) version 18. From the results of research anddiscussion it was concluded that the working capital of Herna Medan Hospital from 2009-2013 experienced an increase anddecrease from period to period and profitability from 2009-2013. The Simple Linear Regression Equation obtained is Y =269.365 + 0.611X. That is, working capital has no effect on the profitability of Herna Medan Hospital. This is evident from thecorrelation value (r) of 0.005. This means that working capital has a very low relationship to profitability in RSU Herna Medanand the amount of Working Capital contribution to profitability of 0.5% and the remaining 95% is influenced by other factorssuch as solvency and liquidity. Advice given to companies and other researchers as information material should thecompany further increase working capital, so that operational activities can run more smoothly again. To get more accurateresults of analysis, other researchers must multiply the sample of research and variables analyzed.
GAYA KEPEMIMPINAN, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. MARANTHA KREASINDO MEDAN Nikous Soter Sihombing; Amril Amril; Lasman Eddy Bachtiar; Arisman Parhusip; Montaris Silaen
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1001

Abstract

Employee performance is the result of work in quantity and quality achieved by employees in carrying out their duties in accordance with the responsibilities given. Companies need to improve employee performance such as improving leadership styles, providing good motivation and increasing employee work discipline. Leadership style is a form of behavior that can be made to integrate group goals with individual goals. Motivation is the thing that causes, distributes and supports human behavior so that they want to work hard and enthusiastically achieve optimal results. Work discipline is a tool used by managers to communicate with their employees so that they are willing to change a behavior as well as an effort to increase one's awareness and willingness to obey all company regulations or applicable social norms. Employee performance is the work achieved by an individual that is adjusted to the role and task of the individual in a company at a certain time period associated with a certain standard value measure of the company where the individual works. The purpose of this study was to determine and analyze the influence of leadership style, motivation and work discipline on the performance of employees of PT. Marantha Kreasindo Medan. This research was conducted at PT. Marantha Kreasindo Medan. The type of research used is descriptive quantitative research. The results of the study simultaneously show that the variables of leadership style, motivation and work discipline have a positive and significant effect on employee performance. Partially, the leadership style and work discipline variables have no significant effect on employee performance, while the motivation variable has a significant effect on employee performance.
The Influence of Resonant Leadership on Job Satisfaction with Visionary Leadership as a Moderating Variable: Penelitian M. Asbullah; Muhammad Aga Sekamdo; Dasa Rahardjo Soesanto; Montaris Silaen; Ifadhila
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2165

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that uses previous research as the main milestone for creating and proving the existing hypotheses in this study. The data used in this study is primary data that the researcher obtained from 345 employees working at Lippo Plaza Malls throughout Indonesia. The existing data was analyzed using smart PLS 4.0 analysis. The result in this article show that the first and second hypotheses in this article can be accepted and proven. In the first hypothesis, a resonant leadership style can have a positive relationship and a significant influence on Job Satisfaction. This is because the P-value is positive and below the 0.05 significance level, namely 0.022. These results indicate that a resonant leadership style can make employees feel comfortable and easy to complete their work. In addition, the visionary leadership style variable can also strengthen the influence of the resonant leadership style variable on job satisfaction because the p-values ​​tend to be positive and are below the significance level of 0.019, not too different from direct testing of 0.022.
Co-Authors Amril Amril Arisman Parhusip Dasa Rahardjo Soesanto Ifadhila KARINA SILAEN LASMAN EDDY BACHTIAR M. Asbullah Muhammad Aga Sekamdo Nikous Soter Sihombing RIANTO .