Claim Missing Document
Check
Articles

The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

Abstract

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.
PENGARUH DISIPLIN KERJA DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN PT PERMODALAN MADANI PERSERO Elyza Deswita; Ahmad Rivai; Martin, Martin
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.58

Abstract

This study aims to gain an in-depth understanding and provide empirical evidence regarding the influence of work discipline and job promotion on job satisfaction and their impact on employee performance. The approach used in this research is a quantitative approach, with statistical analysis and regression analysis as the methods employed. The study is designed as a survey researchs with a sample size of 100 employees from PT Permodalan Nasional Madani (Persero) in Medan. The results of the study indicate that work discipline partially affects the performance of employees at PT Permodalan Madani Persero. Job promotion also affects employee performance, and work discipline and job promotion simultaneously influence the performance of employees at PT Permodalan Madani Persero
The Influence of Management Control Systems and Balanced Scorecard on Strategic Decision Making: The Moderating Role of Information Technology (A Study of Private Universities in Medan City) Martin, Martin; Andira, Ayu; Nasution, Mardiah Hasanah
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7277

Abstract

This study aims to analyze the effect of Management Control Systems (MCS) and Balanced Scorecard (BSC) on Strategic Decision Making (SDM), with Information Technology (IT) as a moderating variable in Private Universities (PTS) in Medan City. The background of this study is based on the need for higher education institutions to adapt to the dynamics of globalization and digitalization, which require performance and information-based governance. A quantitative approach was used with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 251 managerial leaders as respondents. The results show that both MCS and BSC have a significant effect on SDM. MCS has a direct positive effect on PKS, but indirectly through IT, it shows a negative direction, indicating that overly rigid control systems can hinder the utilization of technology. Conversely, BSC has a significant and positive effect on IT and PKS, both directly and indirectly, indicating that BSC is capable of improving the quality of strategic decisions through the strengthening of information systems. In addition, IT proved to be a significant mediating factor in strengthening the relationship between variables, with the model's predictive contribution reaching 95.4%. This study emphasizes the importance of adaptive and integrative management system design, as well as the optimal use of information technology in supporting strategic decision-making in the higher education sector. These findings have theoretical implications for the development of modern management accounting literature and practical implications for PTS leaders to develop data-driven strategies and technological innovations.
Pengembangan Set Praktikum Viskometer Bola Jatuh Pada Materi Fluida Statis Aratri, Riyadnita Putri; Martin, Martin
Jurnal Pendidikan Fisika FKIP UM Metro Vol 13, No 2 (2025)
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jpf.v13i2.13912

Abstract

Penelitian ini bertujuan untuk mengetahui proses pengembangan dan menguji kelayakan atau validasi dari set praktikum viskometer bola jatuh pada materi fluida statis. Penelitian ini dilakukan kepada 22 Mahasiswa/i Pendidikan Fisika FKIP UHAMKA untuk analisis kebutuhan dengan ketentuan telah menempuh mata kuliah Fisika Dasar I. Metode penelitian yang digunakan dengan model MANTAP (Lima Tahap) meliputi penelitian pendahuluan, pengembangan model, validasi model, uji efektivitas model, dan diseminasi. Hasil penelitian menunjukkan bahwa set praktikum viskometer bola jatuh yang dikembangkan memperoleh nilai 93% “Sangat Layak” dari ahli materi, 89% “Sangat Layak” dari ahli media, 92% “Sangat Layak” dari Dosen Fisika. Dengan demikian, penelitian ini berhasil mengembangkan set praktikum viskometer bola jatuh yang mampu meminimalisir human error dalam pengambilan data percobaan bagi Mahasiswa/i.
Designing an Ergonomic Elderly Trolley to Improve Hypermarket Competitiveness: an Indonesian Perspective Wirawan, Christina; Sarvia, Elty; Widjaja, Jahja Hamdani; Martin, Martin
Journal of Integrated System Vol. 7 No. 2 (2024): Journal of Integrated System Vol. 7 No. 2 (December 2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jis.v7i2.10374

Abstract

Owing to physical constraints, elderly individuals frequently have trouble shopping at hypermarkets. To address this issue, this study builds a trolley to assist the elderly in shopping comfortably. Furthermore, this design provides a hypermarket with distinct and competitive advantages in terms of increasing customer traffic. This study employs both qualitative and quantitative approaches. Soft System Methodology was utilized to conceptualize the problem qualitatively, while quality function deployment and morphological diagrams were employed to process quantitative data. The result of this study was an elderly trolley design. The trolley is designed based on anthropometric data of the elderly. The shape of the trolley is not much different from a regular trolley but is equipped with a powered component so that it can be driven, a raised seat, and a foldable basket. Payment service support for the designed trolley has also been developed. With the design of the trolley and payment services for the elderly, it is expected that the elderly will be more comfortable shopping and increase the competitiveness of hypermarkets.
Efektivitas Penerapan E-Commerce Dalam Perkembangan Usaha Mikro Kecil dan Menengah di Kota Medan Fadila, Zakia; Mahyudin, Mahyudin; Martin, Martin
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14384

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dan strategis dalam pembangunan ekonomi nasional. Selain berperan dalam pertumbuhan ekonomi dan penyerapan tenaga kerja, rumusan masalah dalam penelitian ini juga berperan dalam memberikan hasil-hasil pembangunan. Faktor-faktor apa saja yang mempengaruhi efektivitas E-commerce terhadap perkembangan UMKM di Kota Medan? Jenis data yang digunakan adalah penelitian kualitatif, yaitu data yang bertujuan untuk mendapatkan pemahaman yang lebih mendalam, mengembangkan teori, dan menggambarkan realitas. Bentuk data berupa angka-angka yang meliputi gambaran umum bisnis dan struktur organisasi. Pendekatan proses dalam menjalankan e-commerce dengan informasi yang lengkap. Pendekatan Sasaran E-commerce telah mampu menunjukkan bahwa ada sasaran yang ingin dicapai dengan penerapannya.
Analisis Pengaruh Kinerja Keuangan Dan Struktur Modal Terhadap Return Saham (Studi Pada Perusahaan Perbankan Yang Terdaftar Bursa Efek Indonesia Periode 2017-2021) Ginting, Rudimanta; Martin, Martin; Fadli, Ahmad; Pasaribu, Dompak; Manik, Dio Edward Pahala
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14657

Abstract

Analisis ini bertujuan untuk memahami bagaimana kinerja keuangan suatu perusahaan dan cara perusahaan membiayai asetnya atau struktur modalnya dapat mempengaruhi tingkat pengembalian yang diperoleh investor dari saham perusahaan tersebut. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang beroperasi di Indonesia yang terdaftar pada Bursa Efek Indonesia. Teknik pengambilan sampel dilakukan secara purposive sampling. Hasil penelitian menunjukkan variable variabel debt to equity ratio (DER) memiliki pengaruh positif yang tidak signifikan terhadap return saham perusahaan perbankan di BEI periode 2017-2021. Hasil yang tidak signifikan tersebut menggambarkan bahwa terdapat penilaian yang berbeda dari investor mengenai arti penting hutang terhadap perusahaan. Hasil ini menunjukkan bahwa variabel DER bukan merupakan faktor yang mempengaruhi return saham.
Analisis Pengaruh Kemampuan Berwirausaha dan Pengetahuan Kewirausahaan Terhadap Peningkatan Volume Penjualan (Studi Kasus Pada Pedagang Kuliner Bagya City Medan) Victor, Victor; Martin, Martin
JURNAL ADMINISTRASI & MANAJEMEN Vol 13, No 4 (2023): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v13i4.3744

Abstract

Penelitian ini bertujuan untuk mendeskripsikan pengaruh kemampuan berwirausaha dan pengetahuan kewirausahaan terhadap peningkatan volume penjualan studi kasus pada pedagang kuliner bagya city Medan. Penelitian ini dilakukan selama 3 (tiga) bulan, mulai dari Agustus 2022 sampai Oktober 2022. Penelitian ini menggunakan metode non probability sampling. Responden penelitian ini adalah pedagang kuliner bagya city Medan yang berjumlah 34 (tiga puluh empat). Instrument yang digunakan berupa angket untuk mengumpulkan data dari variabel kemampuan berwirausaha, variabel pengetahuan kewirausahaan dan variabel peningkatan volume penjualan. Teknik analisis data yang digunakan adalah uji validitas, uji realibilitas, analisis deskriptif, uji normalitas, analisis regresi linear berganda, uji hipotesis parsial atau uji t dan penghitungan koefisien determinasi. Penentuan hasil analisis deskriptif untuk variabel kemampuan berwirausaha, variabel pengetahuan kewirausahaan dan peningkatan volume penjualan berada pada kategori sangat baik. Berdasarkan analisis secara parsial, kemampuan berwirausaha dan pengetahuan kewirausahaan, berpengaruh positif dan signifikan terhadap peningkatan volume penjualan studi kasus pada pedagang kuliner bagya city Medan. Berdasarkan analisis secara simultan kemampuan berwirausaha dan pengetahuan kewirausahaan, berpengaruh positif dan signifikan terhadap peningkatan volume penjualan pada pedagang kuliner bagya city medan medan. Kata Kunci: Kemampuan Berwirausaha, Pengetahuan Kewirausahaan, Peningkatan Volume Penjualan
Upaya Peningkatan Loyalitas melalui Brand Image, Brand Trust, dan Kepuasan sebagai Variabel Intervening Martin, Martin; Nasib, Nasib
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.303

Abstract

Polytechnic is a university focusing on vocational education. Politeknik Unggul LP3M is to provide an appropriate vocational education in supporting industrial demand. This study focuses on maximizing students’ loyalty influenced by brand image and trust, where students’ satisfaction is an intervening variable. Path analysis was chosen for this study. As many as 125 people were chosen as respondents, and the technique sampling used purposive random sampling. The study showed that brand image and trust significantly impact students’ loyalty and satisfaction in Politeknik Unggul LP3M. Students’ satisfaction has a crucial role in mediating brand image and brand trust on students’ loyalty.
Position control of AX-12 servo motor using proportional-integral-derivative controller with particle swarm optimization for robotic manipulator application Al Tahtawi, Adnan Rafi; Putri, Fina Sonia; Martin, Martin
IAES International Journal of Robotics and Automation (IJRA) Vol 12, No 2: June 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijra.v12i2.pp184-191

Abstract

This study proposes a control method for servo motor position using a proportional-integral-derivative (PID) controller with particle swarm optimization (PSO). We use an AX-12 servo motor that is commonly used for robotic manipulator applications. The angular position of the servo motor will be controlled using the PID control method with PSO as a controller gain optimizer. Firstly, the transfer function model of the servo motor is generated using open-loop model identification. Then, the integral error of the closed-loop system is used as PSO input in producing PID controller gain. As an objective function of the PSO algorithm, the integral time absolute error (ITAE) index performance is used. The proposed controller was tested and compared with PID with the Ziegler-Nichols (ZN) method. We also conduct the hardware experiment using Arduino Uno as a microcontroller using one AX-12 servo motor on the base joint of the manipulator robot. Based on the simulation result, the PID-PSO controller can achieve the best control response performance if compared to PID-ZN with a rise time is less than 0.5 s, a settling time of fewer than 8 s, and an overshoot under 1.2%. The effectiveness of the proposed PID-PSO controller is also validated by hardware experimental results.
Co-Authors Ahmad Fadli Ahmad Rivai ahmad yani Amin Hou Andriati, Novi Anita Anita Antonius Suratno, Antonius Aratri, Riyadnita Putri Ardiansya, Rizki Arifin, Yulyani Atika, Amelia Aufaa, Muhamad Ibnu Abi Ayu Andira Bachtiar, Armando Billi Rifa Kusumah Br Ginting, Berupilihen Burhendi, Felicianda Adrin Chaniago, Sabaruddin Christina Wirawan Daulay, Zulia Rifda Debora Tambunan Deby Siska Oktavia Pasaribu Dona Pasaribu Dratama, Ryan Edy Tandililing Elinah, Elinah Elty Sarvia Elyza Deswita Fadilah, Abang Muhammad Fathir Feriyonika Feriyonika Galuh Hartinah Ginting, Rudimanta Hakeem, Muhammad Hilmy Hamdhana, Defry Hari Adianto Hastiani -, Hastiani Hawa, Putri Hendang Setyo Rukmi Hendrik Hendrik Hudaya, Rida Ilham Ary Wahyudie Imas Ratna Ermawati, Imas Ratna Jahja Hamdani Widjaja Jessica Jessica Jordan, Evan Lala Nilawati Listyorini, Niken Taufiqurrahmi M. Rafi Mahyudin Mahyudin Manda Dwipayani Bhastary Manik, Dio Edward Pahala MARDIAH HASANAH NASUTION Margana, Dodi Budiman Muhamad Rizki Mukti Qamal Nasib NASUTION, MARDIAH HASANAH Novi Wahyu Hidayati, Novi Wahyu Purjianto Putri, Fina Sonia Ridwan Siskandar Rizky Rizky, Rizky Rohani, Fety Novianty, Hemafitria, Rohani, Rosiana, Rosiana Ruspendi, Ruspendi Ryan, Ryan Sagita, Elsa Sari, Nuraeni Nanda Septiyani, Nunik Dwi Simanjuntak, Gilbert Soesilo, Novi Solehudin, Solehudin Sugianto Sugianto Suryajaya, Tommy Suryani, Ade Erfina Suyanto Suyanto Tawila, Nendi Toni Elmansyah Tri Isti Hartini, Tri Isti Tutun Nugraha Ulin Nuha, Ulin Veithzal Rivai Zainal Victor Victor Wawan Yudiantyo, Wawan Wijaya, Elyzabeth Winda Halim, Winda Yunita Yunita Zakia Fadila