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Situmeang, Chandra
Universitas Negeri Medan
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DESIGN OF LOGISTICS COMPANY PERFORMANCE MEASUREMENT Aried Sumekar; Erlina Erlina; Rina Br. Bukit; Chandra Situmeang
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.232

Abstract

Bubu Logistic Indonesia is a service company. Based on company reports the performance of the operational system shows quite good results, but integrated performance measurement has never been carried out. This study aims to design a performance measurement PT. Bubu Logistic Indonesia with several integrated aspects, namely financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective which will improve the performance of employees of PT. Bubu Logistics Indonesia. This research is a design process of measuring the performance of employees of PT. Bubu Logistic Indonesia uses the Analytical Hierarchy Process (AHP) and Balance Scorecard (BSC) methods. To find out the results of designing employee performance measurements, the next step is to make a strategic map that has been proposed and approved by management and then grouped into 4 Balance Scorecard (BSC) perspectives. To find out the weight and priority of each perspective, the Analytical Hierarchy Process (AHP) method is used. The financial perspective has a weight of 39.25%, followed by a customer perspective of 36.75%, an internal business perspective has a weight of 18.75%, and a growth and learning perspective has a weight of 5.25%. From the results of measuring the performance of employees of PT. Bubu Logistic Indonesia has an average performance measurement score for 6 months of 56%.
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 | Full PDF (256.501 KB)

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.
Will a High-Performance Finance Function Company Become a High Performance Organization? Chandra Situmeang; Diana Hasyim; Choms G. G. T. Sibarani
Jurnal Indonesia Sosial Sains Vol. 4 No. 07 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i07.846

Abstract

Each company has a different performance and competitiveness from other companies. This performance determines their resilience to face various economic conditions, including economic contraction due to the Covid-19 pandemic. Various kinds of literature state that High-Performance Organizations (HPO) are related to their financial management performance. This study took a sample of 66 small and medium-sized companies in North Sumatra Province, Indonesia. We conclude that all High-Performance Organizations (HPO) factors strongly correlate with the High-Performance Finance Function (HPFF). Therefore, if a company wants to become an High-Performance Organizations company, it must also become an HPFF company. Therefore, we suggest that the top management of each company pays attention to the interrelated aspects of managing the financial function to improve or maintain the company's competitiveness. Another thing to note is the HPFF characteristics, namely "Personal Development" and "Role Clarity," which can differentiate the performance of the financial function among research respondents
Study of online learning for accounting subjects in vocational schools during the pandemic period Chandra Situmeang; Syahrizal Chalil; Choms G.G.T Sibarani; Dian Y.T.S Situmorang
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 3 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211189

Abstract

Since COVID-19 pandemic has changed the way people conduct things, including educational activities, online learning has become a necessity that schools must adopt. This study aims to analyze the relationship of various variables that affect the success of online learning in accounting subjects in vocational high. This study is a quantitative cross-sectional online survey with 308 respondents from 26 schools in North Sumatra, Indonesia. Data analysis was performed through regression analysis with moderating variables. It concluded that the success of online learning process as measured by Learning Satisfaction was influenced by Student Characteristics, Learning Accessibility, and Textbooks, while Multimedia Materials and other Text Materials did not have any effect. It further observed that teacher Support does not affect learning satisfaction but can moderate the relationship between student characteristics and textbook quality. This means that all related parties need to focus on changing students' mindset, improving the quality of textbooks, and increasing accessibility. On the other hand, to increase success, it is necessary to strengthen the role of teachers.
Policy analysis of using smartphones as learning media at senior high schools Yulita Triadiarti; La Ane; Chandra Situmeang; Yessy Pradita Mulasi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211469

Abstract

This study aims to examine the concept of using smartphones in school. This is because so many schools still prohibit carrying/using smartphones in school, and there is a need to consider smartphones as a learning medium for improving the quality of learning. This study is a qualitative research model with a stage application approach of the Policy Analysis Process developed by Brewer. It was conducted at Senior High Schools in Medan City, from June to September, 2020.  The first analysis process carried out was an initial survey of the need for smartphones as learning media. The analysis results in each stage proved that positive impacts are made when smartphones are used as a learning medium, since the technology that has been most mastered by students is the smartphone. Completion is reached through the stages of initiation, estimation, selection, implementation, evaluation, and follow-up. Results show that smartphones could be accepted as learning media in high schools in Medan at the selection stage, adding that policy makers should supervise the use of smartphones in school by establishing supervisory rules. Nevertheless, one of the factors that contributed significantly to this conclusion is the menace of the ongoing Covid-19 pandemic. The analysis results are expected to be accepted by all stakeholders in the society and be used as basis for making policies that accept smartphones as a learning medium. However, further analyses are required so that the established rules can be made to conform to standard educational procedures.
The Role of Auditor Behavior in Moderating Independence, Time Pressure, Experience that Affects Audit Quality at Public Accounting Firms Asen Susanto; Erlina; Chandra Situmeang; Abdillah Arif Nasution
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 2 No. 2 (2023): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v2i2.367

Abstract

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality. The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure, did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality, independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.
THE EFFECT OF PROFIT AND LEVERAGE MANAGEMENT ON STOCK RETURN: (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020) Yermiana, Vaskha; Nasirwan, Nasirwan; Situmeang, Chandra
Jurnal Ilmiah Teunuleh Vol. 3 No. 3: Jurnal Ilmiah Teunuleh | September 2022
Publisher : Teunuleh Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51612/teunuleh.v3i3.110

Abstract

This study aims to examine and analyze the effect of Profit Management and Leverage on Stock Returns. The research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period from 2018-2020. The testing of this research model is based on agency theory and signaling theory. The research population consisted of 194 companies using purposive sampling and obtained 67 companies with 201 observations. Data analysis technique using Multiple Linear Regression Analysis. This study obtains empirical evidence, namely: First, Earnings Management has a significant negative effect on stock returns. Second, Leverage has a significant negative effect on stock returns. These results indicate that agency theory and signal theory are supported in this research model.
The Effect of Budget Participation and Budget Feedback on School Quality High School/Vocational in Medan City Wardani Pulungan, Rafika; Situmeang, Chandra; Ishak, Muhammad
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 5 (2024): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i5.427

Abstract

The problem in this study is the relatively low Quality of Private Senior High Schools/Vocational High Schools in Medan City. Many factors can affect the quality of a school, including budget participation and budget feedback. This study aims to test the effect of Budget Participation and Budget Feedback on the Quality of Private Senior High Schools/Vocational High Schools (SMA/SMK) in Medan City. The population of this study was all Private Senior High Schools/Vocational High Schools in Medan City totaling 405 schools, of which 157 were Private Vocational High Schools and 248 were Private High Schools. The research sample was 35 schools using the Simple Random Sampling Method, with a quantitative research type. The data used are primary and secondary data. Primary data were obtained through direct distribution of questionnaires to respondents (research subjects), while secondary data were obtained from https://bansm.kemdikbud.go.id/. The independent variables used are Budget Participation (PA) and Budget Feedback (UA). The dependent variable used is School Quality (KS). This study uses multiple linear regression analysis techniques using the SPSS statistical test tool. Based on the results of partial and simultaneous tests, this study shows that Budget Participation and Budget Feedback have a significant effect on School Quality. This is evidenced by partial testing (t-test) of Budget Participation of 0.026 or less than 0.05, and Budget Feedback of 0.035 or less than 0.05. Then, the simultaneous significance value (F test) of 0.045 or less than 0.05. The conclusion of this study shows that the effect of budget participation and budget feedback on school quality shows significant results.
ANALISIS MODEL MODEL KEBANGKRUTAN PADA PERUSAHAAN ASURANSI DI INDONESIA Octaviani, Ermi; Situmeang, Chandra
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i1.9248

Abstract

Research on various models of financial distress analysis has been developed to predict the beginning of corporate bankruptcy, such as the Springate model, Altman Z-Score, Grover, and others. Each type of company provides varying accuracy in each analysis model based on variations in the findings of previous research investigations. This research aims to analyze whether the Springate, Altman Z"-Score, and Grover models can be used in predicting corporate financial distress. The research was conducted on insurance companies at the Financial Services Authority in 2021. The sampling technique used purposive sampling techniques. A research sample of 76 companies that met the sampling criteria was obtained, and a total research population of 127 companies was used. This research is quantitative research where the analytical tool used is a logistic regression test with SPSS version 25. The results of this study show that the springate model can be used in predicting financial distress of insurance companies with a significance value of 0.001 < 0.05, H1 received. The Altman Z-score model could not predict the financial distress of insurance companies with a value of 0.298 > 0.05 H2 rejected. Grover's model can be used to predict insurance companies' financial distress with significance values of 0.004 < 0.05 H3 received.
THE EFFECT OF PAD, BALANCED FUNDS, AND REGIONAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN DISTRICT/CITY NORTH SUMATRA PROVINCE 2017-2020 Utari, Ulfa; Maksum, Azhar; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.172

Abstract

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province
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