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All Journal JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) TERRA : Journal of Land Restoration International Journal of Supply Chain Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Trends in Accounting Research Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Education, Communication and Economics Locus Journal of Academic Literature Review Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Indonesia Sosial Sains International Journal of Trends in Accounting Research Jurnal Penelitian Pendidikan Indonesia
Situmeang, Chandra
Universitas Negeri Medan
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Successful Model of Implementing Risk Management in Supply Chain distribution Channels Situmeang, Chandra; Nasution, Abdillah Arif; Erlina, Erlina; Rujiman, Rujiman
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.4252

Abstract

The agricultural sector, especially in the highland vegetables, is considered to have potential and prospects in supporting food diversification so it must have a comparative advantage. Comparative advantage is obtained with supply chain management and risk management, therefore an optimization model is needed. However, often in agricultural activities risks are often encountered, especially in supply chain distribution channels. Risk management is very important to minimize risks that are part of supply chain management. The objectives of this study are (1) to analyze supply chain flow in the highland vegetables of Karo districtand Dairi district, North Sumatra, (2) to know the optimization and risk management model of the vegetable supply chain distribution channel in Karo District, North Sumatra, and (3) analyzing the minimalism of microcos in vegetable distribution channel of the Karo Regencyand Dairi regency, North Sumatra. The results of this study will provide an optimization model and risk management in the highland supply chain distribution channel channel to have comparative value.
Analisis Pengaruh Non Financial Measures Disclosure, Corporate Governance Dan Kualitas Audit Terhadap PerformanceMelalui Cost Of Equity Perusahaan Chandra Situmeang; Esna Muriana Hutabarat
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 02 (2017): volume 5 no. 02 September 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i02.9161

Abstract

Abstract: This study aims to determine the effect of non-financial measures of disclosures, corporate governance and the quality of audits of performances through the company’s cost of equity, at a manufacturing company in Indonesia Stock Exchange 2014 Performance period is the achievement of the company. The cost of equity is the rate of return expected by investors. This study uses three variables, namely nonfinancial measures disclosure, corporate governance, quality audit. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange in 2014. The source of this research is secondary data obtained by downloading the annual financial statements in www.idx.co.id sites, the stock price data at the site www.yahoofinance.com, and the SBI interest rate of sites www.bi.go.id the methods used to analyze the data is statistical path analysis. The result showed that the analysis of the influence of non-financial measures of disclosure, corporate governance, and audit quality is not partial effect on the performance and cost of equity of the company. Meaning broad Disclosure NFM, increase the portion of independent commissioner, and the increase of audit quality has not been able to convicethe investors about the prospect the company. Conviction about the company prospect is the important thing to reduce cost of equity and the decreasing of cost of equity will increase the company performance.
PEMANFAATAN ALAT PENGERING BIOMASSA DAN PENINGKATAN KAPASITAS PRODUK GAMBIR DI KELOMPOK TANI KABUPATEN PAKPAK BHARAT Eka Daryanto; Suprapto Suprapto; Chandra Situmeang
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 22, No 1 (2016)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v22i1.4690

Abstract

Proses pengeringan gambir dibawah terik matahari sering menghadapi kendala  cuaca dan musim hujan, pengeringan gambir di areal terbuka sering terkontaminasi dengan debu, lalat dan serangga. Kondisi ini menyebabkan gambir hasil pengeringan berjamur. Permasalahan kelompok tani di Kabupaten Pakpak Bharat seperti; kurangnya motivasi bisnis dalam pengembangan usaha, dan kurangnya pengetahuan dibidang teknologi pengeringan menggunakan energi matahari dan sumber energi yang tersedia. Melalui kegiatan Iptek bagi Masyarakat ( IbM) memberikanketerampilan penggunaan teknologi Alat Pengering Tenaga Biomassa (APT-BM) dan manajemen pengelolaan Usaha Skala Kecil  (UKM). Metode untuk mencapai tujuan dari kegiatan IbM  sebagai berikut : 1) tahap persiapan perancangan dan pembuatan alat pengeringan; 2) Motivasi usaha, 3) pelatihan manajemen usaha, 4) Traning penggunaan alat pengering, 5) Pendampingan dan 6) Evaluasi dan pemantauan. Hasil kegiatan menggambarkan bahwa; (1) Bahan yang di keringkan untuk gambir hingga mencapai kondisi yang siap untuk dipasarkan hanya membutuhkan waktu pengeringan ±12 jam. Hasil ini jauh lebih baik dibandingkan waktu sebelumnya yang membutuhkan waktu 1 minggu (2) Kompetensi peserta dalam pemakaian alat udah maksimal, (3).Penggorengan pada suhu yang tinggi menyebabkan gambir kering pada bagian permukaan sedangkan pada bagian dalam masih  mengandung air.  Sehingga perlu dilakukan pengeringan ulang pada suhu yang relatif rendah dan waktu yang lama.
PENGEMBANGAN SISTEM DAN PENGUATAN MANAJEMEN KOPERASI OK Sofyan Hidayat; Esa Setiana; Chandra Situmeang
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 22, No 4 (2016): Edisi Khusus SNEHPKM 2016
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v22i4.5758

Abstract

Koperasi adalah salah satu pilar perekonomian yang telah terbukti menjadi penyokong perekonomian nasional. Namun demikian kebanyakan koperasi masih kurang optimal dikelola sehingga tidak mampu berkembang dengan baik. Perbedaan pengelolaan yang paling umum antara koperasi dengan institusi keuangan lainnya adalah penerapan teknologi informasi untuk mendukung administrasi keuangan. Namun kekurangoptimalan pengelolaan tersebut tidak hanya terbatas pada hal tersebut namun juga meliputi kurangbaiknya penerapan prinsip-prinsip manajemen secara umum. Hal ini tentu mengakibatkan pengembangan koperasi tidak dapat dicapai secara optimal. Hal ini sangat kontradiktif dengan siginifikansi  peran koperasi terutama untuk pemberdayaan masyarakat dengan kemampuan ekonomi menengah kebawah. Kondisi diatas menjadi faktor pendorong, tim mengusulkan kegiatan yang bertujuan untuk meningkatkan daya saing koperasi atas dua aspek yaitu pembenahan sistem dan penguatan manajemen. Tim mengusulkan untuk melakukan pelatihan dan pendampingan terkait sistem dan manajemen secara umum pada dua koperasi yang memiliki anggota yang cukup besar yaitu “Koperasi Guru dan pegaai negeri Dinas Pendidikan dan Kebudayaan Kota Medan” dan “Koperasi Guru dan Pegawai negeri Unit Kecamatan Medan Tuntungan”. Kedua koperasi tersebut berdasarkan hasil observasi tim tidak memiliki sistem yang memadai karena hanya melakukan pencatatan secara manual sehingga proses layanan yang diberikan kepada anggota membutuhkan waktu yang relatif lama. Pengelolaan manajemennya juga masih kurang optimal pada sisi perolehan dana yang menjadi sumber pendanan kredit serta pengembangan usaha diluar usaha pokok simpan pinjam. Hal ini membuat koperasi tidak berkembang dengan pesat dan cenderung stabil. Tim telah merancang sebuah sistem sesuai karakteristik kedua koperasi tersebut. Sistem tersebut telah mampu mempersingkat waktu layanan yang diberikan kepada anggota dari sebelumnya berkisar lima sampai sepuluh menit sementara setelah penggunaan sistem dapat dipersingkat menjadi satu menit. Pelatihan dan pendampingan yang diberikan pada sisi penguatan manajemen telah mampu memberikan beberapa perbaikan. Namun tidak semua perbaikan perbaikan tersebut dapat langsung diterapkan karena harus menunggu persetujuan Rapat Anggota Tahunan. Perbaikan yang langsung dapat diterapkan adalah revitalisasi toko yang dimiliki oleh koperasi yang menjadi mitra kegiatan ini. Hal ini telah mampu meningkatkan penjulan toko pada kisaran 10%. Rekomendasi lainnya terkait pengembangan usaha diluar usaha simpan pinjam, pada saat ini baru dapat diagendakan untuk dibahas dalam Rapat Anggota Tahunan (RAT) untuk disetujui sebagai rencana pengembangan. Rekomendasi tersebut diharapkan dapat meningkatkan pendapatan koperasi dari berbagai usaha yang akan dikembangkan..
Land Evaluation for Oil Palm Plantation on Peat Soil in Pondok Kelapa District, Midle Bengkulu Regency of Bengkulu Province Alex Chandra Situmeang; Kanang Setyo Hindarto; Prasetyo Prasetyo
TERRA : Journal of Land Restoration Vol 2, No 1 (2019)
Publisher : Department of Soil Science, Faculty of Agriculture, University of Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/terra.2.1.30-35

Abstract

The development of oil palm plantations in Indonesia as a commodity crop has increased rapidly from year to year. The oil palm plant in Pondok Kelapa District, Middle Bengkulu Regency is the second-largest plantation of people after oil palm. Increasing the income and welfare of farmers can also be done through the evaluation of peatland custom in oil palm crops. This study aims to evaluate the suitability and analyze peatland limiting factors for oil palm plants in Pondok Kelapa District and provide peatland processing direction based on limiting factors to produce palm oil production in Pondok Kelapa District. This research was conducted in Pondok Kelapa Bengkulu Tengah Regency from December 2014 until January 2015 through 4 stages, namely pre-survey, field survey, data analysis, and making a map of the potential development of oil palm plantations. The results showed that each observation point has a low to moderate soil fertility rate It is characterized by low pH and N total values, as well as low P2O5 in providing nutrients for oil palm plants. In general, limiting factors are the dominant limiting factors, namely available nutrients (P2O5, N total) and nutrient retention (pH). The results of land suitability evaluation in Pondok Kelapa District showed the land suitability class is S2 and S3, actual land suitability class for oil palm plants in Pondok Kelapa District with barrier factors hampered drainage, fertility/low soil nutrients, and soil drainage is very hampered/very bad. Efforts to increase peatland potential for oil palm crops can be done by improving drainage, planting systems, and high maintenance of groundwater levels in oil palm plants. 
Effect of Auditor Ethics, Complexity, Audit Fees, Auditor Motivation, and Time Budget Pressure on Audit Quality for All Members of the Indonesian Institute of Certified Public Accountants Abdul Aziz; Iskandar Muda; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3519

Abstract

This study aims to determine the effect of auditor ethics, complexity, audit fees, auditor motivation, and time budget pressure on audit quality for All Members of the Indonesian Institute of Certified Public Accountants. This research is a quantitative research with a descriptive approach. The research was carried out in All Members of the Indonesian Institute of Certified Public Accountants who are registered in the 2020 membership. The population of this study were All Members of the Indonesian Institute of Certified Public Accountants as many as 1,450 people. The sample size in this study was 208 Members of the Indonesian Institute of Certified Public Accountants. This research uses structural equation model (SEM) analysis. The results obtained are that auditor ethics has a significant effect on audit quality, complexity has a significant effect on audit quality, audit fees has a significant effect on audit quality, auditor motivation has a significant effect on audit quality, and time budget pressure has a significant effect on audit quality.
Antecedents Effect of Financial Inclusion for the People of North Sumatera Adelina Lubis; Ritha Dalimunthe; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 4 (2019): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i4.602

Abstract

This study aims to determine the effect of financial literacy and financial technology (fintech) partially influencing financial inclusion in the people of North Sumatra, then to determine the effect of financial literacy and financial technology (fintech) simultaneously influencing financial inclusion in the people of North Sumatra. The research samples are 100 respondents. The method of analysis in this study is multiple linear regression analysis. The results of the regression analysis partially show financial literacy and financial technology have a positive and significant effect on financial inclusion in the people of North Sumatra. Simultaneously financial literacy and financial technology affect financial inclusion in society North Sumatra. The most dominant variable affecting financial inclusion is financial literacy.
The Effect of Accounting Information and Organizational Culture on Decision Making Teresa Paulina Sihombing; Nasirwan Nasirwan; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.800

Abstract

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia
The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 Yerisma Welly; Arfan Ikhsan; Chandra Situmeang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.
Pengaruh Manajemen Laba dan Related Party Transaction Terhadap Nilai Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia dengan Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional Sebagai Variabel Moderasi Inggrid Lidya Panjaitan; Iskandar Muda; Chandra Situmeang
Locus Journal of Academic Literature Review Volume 1 Issue 2 - June 2022
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v1i2.54

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan. Selain itu, penelitian ini juga bertujuan untuk mengetahui peran dewan komisaris independen, kepemilikan managerial dan kepemilikan institusional dalam memoderasi pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian asosiatif kausal yang menggunakan pendekatan kuantitatif. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sementara itu, penelitian dilakukan pada tahun 2010-2020. Teknik analisis data yang digunakan untuk menguji hipotesis penelitian dilakukan dengan bantuan software STATA. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa manajemen laba dan related party transaction terbukti memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan. Adapun hasil lainnya menunjukkan bahwa dewan komisaris independen dan kepemilikan institusional terbukti mampu memperlemah pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia.
Co-Authors Abdul Aziz Aried Sumekar Asen Susanto Azhar Maksum Choms G. G. T. Sibarani Choms Gary Ganda Tua Sibarani Dian Y.T.S Situmorang Diana Hasyim Diana Hasyim Eka Daryanto ERLINA Erlina Erlina Erlina Erlina Erlina Esa Setiana Esna Muriana Hutabarat Fitri, Melvi Hidayat, OK Sofyan Ikhsan, Arfan Inggrid Lidya Panjaitan Iskandar Muda Kanang Setyo Hindarto La Ane LUBIS, ADELINA Muhammad Ishak Nasirwan Nasirwan Nasution, Abdillah Arif Nasution, Abdillah Arif Octaviani, Ermi Prasetyo Prasetyo Rina Br. Bukit Ritha Dalimunthe Rujiman, Rujiman Sibarani , Choms G. G. T. Siti Hardiyanti Marpaung Suprapto Suprapto Syahrizal Chalil Teresa Paulina Sihombing triadiarti, yulita Ulfa Utari Wardani Pulungan, Rafika Welly, Yerisma Yermiana, Vaskha Yessy Pradita Mulasi