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Pengaruh Kualitas Audit, Debt Default (Kegagalan Hutang) dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Subsektor Perusahaan Tekstil & Garment Yang Terdaftar Di Bursa Efek Indonesia pada Periode 2014-2017 Irene Chandra; Steven Cianata; Namira Ufrida Rahmi; Fansra Septiman Zai; Alvina Alvina; Maisara Batubara
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 | Full PDF (548.887 KB) | DOI: 10.33395/owner.v3i2.124

Abstract

Going concern audit opinion is an audit opinion with an explanatory paragraph regarding an auditor consideration that has an inability or significant uncertainty on operating a company life sustainability in the future time. There are many factors that affect going concern audit opinion which are Audit Quality, Debt Default, and Firm Size. The purpose of this research is to examine and to analyze the effect of Audit Quality, Debt Default, and Firm Size toward Revenues Going Concern Audit Opinion on the company subsector of textile and garment listed on the Indonesia Stock Exchange in 2014-2017. The types of data collections are descriptive statistics with a quantitative approach. The method of collective data used documentation study and logistic regression analysis. Using the population-based on the financial statement of textile and garment companies that are listed on the Indonesia Stock Exchange in 2014-2017. The technique which used for sampling is purposive sampling method. The result of this study showed that Audit Quality, Debt Default, and Firm Size have the simultant effect of Revenues Going Concern Audit Opinion with a significant value 0.010 < 0.05. Audit Quality and Firm Size did not affect Revenues Going Concern Audit Opinion partially. Debt Default effect the Revenues Going Concern Audit Opinion
The Effect Of Cash Turnover, Receivable Turnover, And Inventory Turnover On Liquidity On Liquidity Of Consumer Goods Companies Listed In The Indonesia Stock Exchange In the 2011-2014 Period Isna Asdiani Nasution; Friskilla Sembiring; Maisara Batubara; Tantri Octora Dwi Syah Putri
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.924 KB) | DOI: 10.35335/enrichment.v12i2.496

Abstract

Consumer Goods Industry Company is one of the Manufacturing companies in Indonesia. it is still the main choice for investors to invest their funds. That's because the stocks of companies in the Consumer Goods Industry still offer the potential increase. The theory used in this research are theories that discuss the financial ratios turnover ratio of cash, accounts receivable turnover, inventory turnover, and liquidity. The method used in this research is the associative approach, the type of research is descriptive statistics, and the nature of this research is Explorative research. Data collection was performed by documentation, the type, and source of data are secondary data. Data analysis used multiple linear regression. The study population was the whole Consumer Goods Industry companies totaling 40 companies from 2011-to 2014. The samples were obtained from 17 companies that met the criteria for the research samples using the purposive sampling technique. The results showed that the partially, cash turnover does not affect liquidity, receivables turnover negatively affects the liquidity, and inventory turnover negatively affects liquidity. Simultaneously, cash turnover, receivable turnover, and inventory turnover significantly affect the liquidity in the Consumer Goods Industry companies listed on Indonesia Stock Exchange from the 2011-to 2014 period.
Antecedents Of Consumer Loyalty In PT. Rentokil Initial Medan Indonesia Esther Praja Anggriany Panggabean; Winda Sri Astuti Doloksaribu; Maisara Batubara
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (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.v4i1.1204

Abstract

The purpose of this study was to determine and analyze the effect of product quality and service quality on consumer loyalty at PT. Rentokil Initial Indonesia Medan. The method used in this research is a survey approach, this type of research is quantitative descriptive and the nature of this research is explanatory descriptive, data collection is done by questionnaire and documentation study, and data is analyzed using multiple linear regression. The results show that product quality and service quality simultaneously have a positive and significant effect on consumer loyalty, good product quality and service quality will be able to have a real impact on increasing consumer loyalty, and partially each product quality and service quality have a positive and significant effect. to consumer loyalty. The dominant product quality has an effect on consumer loyalty at PT. Rentokil Initial. Keywords: Product Quality, Service Quality, Consumer Loyalty
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual terhadap Kinerja Karyawan dengan Profesionalisme sebagai Variabel Intervening Maisara batubara; Bunga Aditi; Aulia Nurul Hidayah
JaManKu: Jurnal Manajemen dan Kewirausahaan Vol 3 No 01 (2021): Artikel Agustus 2021
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jamanku.v3i01.613

Abstract

One of the roles of human resource management is to maintain and improve employee performance. The purpose of this study is to find out whether intellectual intelligence, emotional intelligence, and spiritual intelligence affect employee performance through professionalism as an intervening variable. The population in this study was PDAM Tirtanadi North Sumatra employees who had worked for more than 5 years, with a total research sample of 105 employees. This type of research is associative research with a quantitative approach. The results showed that intellectual intelligence, emotional intelligence, and spiritual intelligence had a positive and significant effect on the performance of PDAM Tirtanadi employees in North Sumatra Province. There is a positive and significant influence of intellectual intelligence on professionalism, while emotional intelligence, and spiritual intelligence on the performance of PDAM Tirtanadi North Sumatra Province, there is an influence of professionalism on employee performance of PDAM Tirtanadi North Sumatra Province, there is an influence of intellectual intelligence, emotional intelligence and spiritual intelligence on employee performance through professionalism.
Pengaruh Kemenarikan Desain Website dan Kemudahan Informasi terhadap Persepsi Konsumen dan Keputusan Pembelian Belanja Online Maisara Batubara; Sunaryo Sunaryo; Ichsan Anshori Tambunan
JaManKu: Jurnal Manajemen dan Kewirausahaan Vol 4 No 1 (2022): Artikel Agustus 2022
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jamanku.v4i1.635

Abstract

This study aims to determine (1) the influence of the attractive website design on customer perception, (2) the influence of ease of information on customer perception, (3) the influence of the attractive website design on online purchasing decisions, (4) the influence of ease of information on online purchasing decision, (5) the influence of customer perception on the online purchasing decision. The population of this study is the customer of Kyou Hobby Shop in Medan. The number of samples taken in this study was 101 respondents. As a suggestion that can be put forward, that is in kyou.id to maintain the attractiveness of website design starting from the aspect of visual attractiveness and layout design that combines color combinations must be more creative and attractive that will make consumers not feel bored to access kyou.id for a long time.
Pelatihan Digital Marketing Media Pemasaran Madu dalam Meningkatkan Perekonomian Masyarakat Kampung Baru Ina Namora Putri Siregar; Devi Alvionita Alindra; Winda Sri Astuti Doloksaribu; Maisara Batubara; Lasma Ria Tampubolon; Esther Praja
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 1 (2023): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v3i1.297

Abstract

Marketing techniques are now developing very rapidly, these marketing techniques are now called Digital Marketing. Digital Marketing has increased and has begun to compete with the existence of traditional marketing techniques. Digital marketing is considered more effective because it can reach a wider market and allows anyone to access and obtain information and carry out the buying and selling process more easily. This Sharing Session and digital marketing training in an effort to develop local products through social media networks aims to train honey small business players in Kampung Baru Village, Medan Maimun District, in maximizing the marketing of honey products. The stages of this activity are the preparation stage and the training stage as well as the Sharing Session. The result of this activity is that business actors obtain information about the usefulness of various features in the WhatsApp Business application and Facebook Marketplace, the use of advertising language, and product distribution techniques.
Pengaruh Kualitas Pelayanan dan Pemasaran Relasional Terhadap Kepuasan Pelanggan Berdampak pada Loyalitas Pelanggan di PT. Wahana Trans Lestari Medan Maisara Batubara; Isna Asdiani Nasution; Tantri Octora Dwi Syah Putri
All Fields of Science Journal Liaison Academia and Sosiety Vol 2, No 1: Maret 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i1.169

Abstract

PT. Wahana Trans Lestari sebagai salah satu dari dealer mobil Nissan dibawah naungan PT. Nissan Motor Indonesia (NMI) yang berpusat di Jakarta yang bergerak dalam bidang sales, service dan spare part (3S) yang dapat bersaing pada pasarindustri otomotif. Hasil penelitian menunjukkan variabel Bukti Fisik, Kehandalan Ketanggapan, Jaminan dan Empati dan pemasaran relasional berpengaruh positif dan signifikan terhadap kepuasan pelanggan pada PT. Wahana Trans Lestari baik secara simultan dan parsial. Nilai Koefisien Determinasi (R) Hipotesisdari penelitian ini sebesar 0,935.hasil penelitian secara simultan bahwa kualitas pelayanan dan pemasaran relasional berpengaruh secara positif dan signifikan terhadap kepuasan pelanggan dan kepuasaan pelanggan di PT. Wahana Trans Lestari Medan.Hasil penelitian secara parsial menunjukan bahwa kualitas pelayanan dan pemasaran relasional berpengaruh secara positif dan signifikan terhadap kepuasan pelanggan dan kepuasaan pelanggan di PT. Wahana Trans Lestari medan.
PENGARUH HARGA, PROMOSI, DAN ULASAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE LAZADA PADA MAHASISWA FAKULTAS PSIKOLOGI UNPRI MEDAN David Sitorus; Maisara Batubara; Cici Anneke Putri Hutagalung; Atika Aini Nasution
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 3 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i3.2023.160-175

Abstract

Objek riset ini pada mahasiswa Psikologi UNPRI Medan yang melakukan keputusan pembelian atas e-commerce Lazada. Pendekatan yang diterapkan pada riset ini mempergunakan kuantitatif, Hasil riset Uji t menjelaskan bahwasannya harga, promosi dan ulasan porduk mempunyai dampak positif dan signifikan pada keputusan pembelian barang di e-commerce Lazada. Uji F menjelaskan bahwasannya harga, promosi, dan ulasan produk secara simultan berdampak signifikan pada keputusan pembelian barang di e-commerce Lazada. Dari nilai Adjusted R Square Harga, Promosi serta Ulasan Produk bisa diterangkan oleh variasi variabel indenpende sebesar 6,60% sementara sebesar 6,72% (100% - 6,60%) sisanya diterangkan oleh variable lain yang masih belum diteliti pada riset ini.
Pengaruh Profitabilitas, Kebijakan Dividen dan Leverage Terhadap Nilai Perusahaan Pada PT. Gudang Garam Tbk yang Terdaftar di BEI Periode 2017-2021 Maisarah Batubara; Osna Adyanti Br.Sitompul; Sarwin Raz; Ezzah Nahrish
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (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.v4i4.2519

Abstract

Penelitian ini menjelaskan pengaruh pengaruh Profitabilitas, Kebijakan Dividen dan Leverage terhadap Nilai Perusahaan. Populasi penelitian ini adalah seluruh data laporan keuangan konsolidasi PT. Gudang Garam Tbk pada periode 2017-2021. Adapun sampel dalam penelitian ini yaitu berasal dari laporan neraca dan laporan laba rugi pada PT. Gudang Garam Tbk pada periode 2017-2021 dengan teknik Purposive Sampling. Penelitian ini menggunakan data sekunder dengan uji asumsi klasik dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan Profitabilitas, Kebijakan Dividen dan Leverage berpengaruh dan tidak signifikan terhadap Nilai Perusahaan. Secara parsial Profitabilitas dan Kebijakan Dividen berpengaruh dan tidak signifikan terhadap Nilai Perusahaan, sedangkan Leverage tidak berpengaruh dan tidak signifikan terhadap Nilai Perusahaan. Nilai Koefisien Determinasi (R2) nilai R Square sebesar 0,99 dengan tingkat 99 persen. Jadi, pengaruh pengaruh Profitabilitas, Kebijakan Dividen dan Leverage terhadap Nilai Perusahaan sebesar 99 persen. Sisanya di 1 persen di pengaruhi oleh variable lain yang tidak diteliti dalam penelitian ini.
SOSIALISASI PENGEMBANGAN SOFT SKILL PADA ANAK-ANAK PANTI ASUHAN PELITA HARAPAN MEDAN Winda Sri Astuti Doloksaribu; Purnama Yanti Purba; Maisara Batubara; Esther Pradja Anggriany Panggabean; Mangasi Butarbutar
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.2123-2127

Abstract

Perkembangan teknologi digital saat ini memberikan perubahan perilaku pada anak dan masyarakat dalam melakukan aktivitas. Permasalahan yang dihadapi oleh anak-anak panti asuhan Pelita Harapan adalah kurangnya pengetahuan dan ketrampilan soft skill, hal ini disebabkan karena minimnya pendidikan dan pelatihan yang diberikan. Anak-anak panti asuhan merupakan generasi bangsa yang membutuhkan perhatian, bimbingan dan perkembangan ketrampilan agar menjadi manusia yang berkualitas dan memiliki masa depan yang penuh harapan. Metode yang dilakukan dalam PKM adalah kualitatif deksriptif melalui diskusi dan pelatihan. Pelatihan soft skill yang diberikan dosen Universitas Prima Indonesia memiliki tujuan untuk melatih kemampuan berfikir anak-anak, mengembangkan potensi diri, memberikan motivasi untuk berfikir inovatif dan menghasilkan karya dengan memanfaatkan sumber daya yang ada dilingkungan untuk meningkatkan perekonomian di masa depan.