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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN)
Eko Deswin Miechaels Siringo-Ringo
Sekolah Tinggi Akuntansi dan Manajemen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Pengaruh Word Of Mouth Communication dan Kualitas Pelayanan Terhadap Keputusan Pembelian Ompon Lastiur Sianipar; Eka Pratiwi Septania Parapat; Eko Deswin Miechaels Siringo-ringo
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 4 No 1 (2022)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55622/jamin.v4i1.444

Abstract

This study aims to determine the effect of word of mouth communication and service quality on customer satisfaction partially and simultaneously. This type of research uses associative with a quantitative approach. The research sample was 348 people. The analytical method used in this research is multiple linear regression analysis. Word of mouth communication has five statement indicators by producing a reliability test value of 73%, and the majority of respondents agree with the statement. The results obtained that partially word of mouth communication has a positive and significant effect on purchasing decisions, with a tcount value of 11,546 > a ttable value of 1,967 or a significance value of 0.000 <α (0.05). The quality of service has five indicators of statements by producing a reliability test value of 77%, and the majority of respondents agree with the statement. The results showed that partially service quality had a positive and significant effect on purchasing decisions, with the tcount value of 12,850 > ttable value of 1,967 or a significance value of 0.000 < (0.05). Purchasing decisions have five statement indicators by producing a reliability test value of 72.1%, and the majority of respondents agree with the statement. Simultaneously word of mouth communication and service quality have a positive and significant effect on purchasing decisions, with the Fcount value of 377,114 > Ftable value of 3,022 or a significance value of 0.000 < (0.05).
Analisis Kinerja Keuangan pada Industri Tempe di Nagori Rambung Merah Kabupaten Simalungun Sumaizar Sumaizar; Muhammad Rido; Eko Deswin Miechaels Siringo-Ringo
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.109

Abstract

This study aims to determine the financial performance of the tempe industri in Nagori Rambung Merah. To measure financial performance, an analysis tool called financial ratio analysis can be used. In carrying out this analysis, it is necessary to calculate financial ratios that include certain aspects. Financial statement analysis will give the best results when used in a combination to show changes in financial condition or operating performance over a given period. The data analysis method used is descriptive analysis and the data is presented in the form of balance sheet financial statements and income statements. This data processing uses the Microsoft Excel software package followed by financial ratio analysis by looking at the comparison of financial ratios, namely the ratio of liquidity, solvability, and profitability. In this way, it will be obtained the results of the analysis of the correct financial performance for the tempe industri in Nagori Rambung Merah.
Akuntabilitas dan Pengelolaan Keuangan di Masjid: (Studi Kasus Masjid Al-Iqro’ Kota Pematangsiantar) Sumaizar Sumaizar; Eko Deswin Miechaels Siringo-ringo; R. Elfrida Panjaitan; Septiany A Siallagan
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.113

Abstract

This research was conducted at Al-Iqra’ Mosque, Pematangsiantar. This  study aims to find out hoe accounting and practice financial management carried out by the mosque management.This research was conducted using qualitative methods, collection of data conducted with interviews and information retrieval from the mosque cash report Al-Iqra’. The data source was obtained from the statement of chairmen, treasurer and jama’ah Al-Iqra’ Mosque who knows about practice accounting and financial management at the Al-Iqra’ Mosque. Based on results of data conducted by researchers, shows that the management the mosque has adopted accounting practices,although it still uses methods simple  one. Financial management is recorded well, although still simple, but the method lasts well for years.
Pengawasan Biaya Operasional pada UD. Saroha Serbelawan Eko Deswin Miechaels Siringo-ringo; Mega Romauly Tampubolon; Nancy Florida Siagian; Felicia Felicia
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i2.197

Abstract

For companies engaged in providing services, operational costs are a very influential element for the formation of corporate profits. Similarly, the UD. Saroha Serbelawan, so that the management and use of operational costs in this company are always monitored from period to period with a continuous monitoring system to maintain the creation of efficiency and effectiveness of work and to see the responsibility of each part in the deviation that occurs in the use of operational costs. After conducting a review and research on UD. Saroha Serbelawan, it can be seen that in the period of 2004 the company experienced a problem, namely the realization of operating costs in 2004 deviated from a sufficient amount of material from the company's operating budget. " To prove the truth and reality of the company, direct research is carried out in the field to obtain data related to the problem and then conduct library research to obtain theoretical materials as a basis for analyzing and evaluating problems that occur. As for suggestions - suggestions that can be made on the conclusions of the problem that occurs is that in each preparation of operational costs should the company conduct a more careful study of all factors that affect operational costs both internal and external factors and then followed up by increasing supervision of management and use of operational costs, mainly through accounting oversight by creating a more in-company accounting system.
PENGARUH KEPEMIMPINAN DAN SISTEM PENGHARGAAN TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI Debora Silvia Hutagalung; Eko Deswin Miechaels Siringo-Ringo
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 4 No 2 (2021)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v4i2.330

Abstract

In the current era of globalization, every agency requires every employee to be able to improve their performance. The increase in performance is strongly influenced by the role of management in carrying out effective leadership. The failure or success that will be achieved by a company is influenced by leadership and is supported by adequate company capacity so that the company's goals will be achieved. On the other hand, leadership weakness is one of the causes of the collapse of a company's performance. This shows how big the role of leadership in a company is, so that a leader is expected to have the ability to motivate, direct, influence and communicate with his subordinates so that organizational goals can be achieved effectively and efficiently. This study was conducted to find out how the influence of leadership at the Indonesian Business Polytechnic on the performance of all employees consisting of lecturers/teaching staff, staff and employees, so that it is known how the reward system influences employee performance, and also to determine the effect of leadership and the reward system together. on job satisfaction with the method of direct observation on the object of research. In this study, the data used are primary data obtained by distributing questionnaires containing questionnaires to employees consisting of teaching staff, staff and employees at the Pematangsiantar Indonesian Business Polytechnic. The data analysis test used consisted of validity and reliability tests, classical assumption tests, namely data normality tests, multicollinearity tests, heteroscedasticity tests and research hypothesis tests, namely f test and t test.
Pengaruh Profitabilitas, Leverage, Likuiditas, Struktur Modal dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Sesilia Nina Riani Br.saragih; Evinawati Purba; Sri Meliati Sitanggang; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2161

Abstract

Suatu keadaan yang menampilkan pencapaian perusahaan selama operasinya disebut "nilai perusahaan". Pencapaian yang mengekspose pengembangan kemakmuran bagi pemegang saham disebut peningkatan nilai perusahaan. Manfaat dari pengujian ini, untuk mengetahui bagaimana faktor-faktor : profitabilitas, leverage, likuiditas, struktur modal, dan keputusan investasi mempengaruhi nilai perusahaan. Pendekatan kuantitatif dipakai dalam pengujian ini. Dari total 94 perusahaan yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2020, dipilih 51 perusahaan menjadi populasi penelitian. Purposive sampling digunakan dalam penyelidikan ini. Profitabilitas, leverage, likuiditas, struktur modal, dan keputusan investasi semuanya mempunyai dampak yang signifikan terhadap nilai perusahaan, seperti yang telah diuji dalam pengujian ini. Hanya profitabilitas, yang memiliki dampak positif dan relevan terhadap nilai perusahaan. Variabel eksternal berdampak pada sisa 86,3% Adj. R Square yaitu 13,7%.
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Yeslika Br Bangun; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10939

Abstract

The inspiration that drives this examination is to find out the impact of organization size, productivity, dissolvability, and review assessment on review deferral at the transportation association listing the Indonesian Stock Exchange for the period 2020-2022. Any authority utilizes information from the annual budget report obtained by the IDX. The technique for examining utilizes reason examination. The tests used consist of classical assumption tests, specifically normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, panel data regression tests, coefficients (R2), partial hypotheses (T), simultaneous hypotheses (F). Audit Delay is simultaneously significantly influenced by Company Size, Profitability, Solvency, and Audit Opinion. The results of the examination are company parameters, profitability, audit opinion has no impact on audit delay, solvency has an impact on audit delay.
Co-Authors Debora Silvia Hutagalung Eka Pratiwi Septania Parapat Evinawati Purba Felicia Felicia Mega Romauly Tampubolon Muhammad Rido Nancy Florida Siagian Ninta Katharina Ompon Lastiur Sianipar R. Elfrida Panjaitan Septiany A Siallagan Sesilia Nina Riani Br.saragih Sri Meliati Sitanggang Sumaizar Sumaizar Yeslika Br Bangun