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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal EK dan BI Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN)
Ompon Lastiur Sianipar
Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Strategi Pemasaran Terhadap Minat Nasabah Pada Bank Mandiri KC. Pematangsiantar Junaidi Siahaan; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 3 No 1 (2021)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.47 KB)

Abstract

The purpose of this study was to see the effect of the marketing mix strategy on customer interest. The formulation of the problem in this study is whether the Marketing Mix strategy has an effect on customer interest at Bank Mandiri KC Pematangsiantar. The purpose of this study is to determine whether the Marketing Mix has an effect on customer interest at Bank Mandiri KC Pematangsiantar. This research is included in the type of field research (field research) with descriptive nature using primary and secondary data, besides the data collection methods in this study use observation and interviews, and this analysis method uses quantitative analysis methods. Based on the results of this study indicate that the application of marketing strategies using the marketing mix, the products offered are very varied according to the needs of the community for the present and the future, then promotions use personal selling, advertising through television, brochures and others. , publicity with exhibition activities, social services. The marketing strategy that has been implemented has been good in increasing customer interest. From the results of data analysis, it can be concluded that, there is a significant positive effect between the marketing strategy variable (X) on customer interest (Y) at Bank Mandiri Kc Pematangsiantar, the contribution of the marketing strategy variable (X) on customer interest (Y) coefficient of determination (R2) of 0.76 indicates that 76% of marketing strategy (X) affects customer interest (Y), while 24% is influenced by other variables not discussed in this study.
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).
Prosedur Pendaftaran Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Pada BPKPAD Humbang Hasundutan Junaidi Junaidi; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 3 No 2 (2021)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.47 KB) | DOI: 10.55622/jamin.v3i2.425

Abstract

The purpose of this study was to determine the analysis of the registration procedure for the Rural and Urban Land and Building Tax BPKPAD Humbang Hasundutan. Data collection techniques used by the author are interview techniques and direct observation. Sources of data from this study are tax officials and officers in the relevant department as well as any parties who are directly and indirectly related. The central tax is a levy by the central government and is used to finance state households. Meanwhile, local taxes are local government levies which, according to regulations, are used to finance regional expenditures. One of the efforts to improve the capacity of quality in the field of local government implementation funding for development is to increase and explore every existing potential. Regional taxes participate in financing regional development, without local taxes, the need for development will be difficult to fulfill. The analysis technique used is a qualitative method with the Miles and Huberman approach. The results of this study are that the tax registration procedure in Humbang Hasundutan has followed the SOP.
Prosedur Penggajian Pegawai Pada Pusat Penelitian Kelapa Sawit (PKKS) Marihat-Pematangsiantar Junaidi Junaidi; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 2 No 2 (2020)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

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Abstract

Abstract The main role of the system in a company is to help provide clear and orderly procedures for carrying out company operations. The system is needed as a means of monitoring and controlling the course of the company's operational activities in determining every decision. One of the most important management activities in the company is payroll activity. Data collection techniques are interviews and direct observation to the field. Before conducting the interview, an interview document was prepared in the form of a list of questions. The purpose of this study was to analyze the payroll procedures applied in PKKS. The data analysis technique used is the Miles approach where all data is collected and then analyzed and deleted data that does not affect the research until finally verified and drawing conclusions. The payroll system used by the Marihar Business Unit PPKS is a monthly salary/wages system, namely wages within 30 days because this system is considered more effective than other systems.Payment of salaries/wages to all employees is always on time because payments are made via transfer to a designated bank, namely Bank Negara Indonesia Keywords: Operational activities, Payroll, Procedures
Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle Muhammad Yunus; Ompon Lastiur Sianipar; Kharisma Yudha Saragih; Amelia Amelia
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.v3i2.229

Abstract

This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This research is a type of causal associative research with a quantitative approach. The sample in this study were 49 Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2018. The type of data used in this study is secondary data. Data analysis method used in this study is Logistic Regression Analysis with the help of SPSS 25 software. The results obtained in this study indicate that external pressure has a positive and significant effect on financial statement fraud. Financial targets have a significant negative effect on financial statement fraud. While financial stability does not significantly influence financial statement fraud.
Analisis Rasio Profitabilitas dan Rasio Aktivitas sebagai Dasar Penilaian Kinerja Keuangan pada PT. Indofood Ompon Lastiur Sianipar; Eka Pratiwi Septiana Parapat
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 1 (2019): Volume 2 Nomor 1, Januari 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v2i1.89

Abstract

The purpose of this research was to determine the financial performance at PT. Indofood Sukses Makmur Tbk from 2012 to 2014. The data analysis method used is the documentation and the data obtained from www.indofood.co.id. The ratio is a tool used in this study to compare the amount of data one with another amount of data used to assess the financial position in a given period. The ratio used of which is the liquidity ratio as represented by the current ratio and the quick ratio, the solvency ratio is represented by the debt ratio and total debt to equity ratio and profitability ratio represented by return on assets and return on equity. The results in the study from 2012 to 2013 from liquidity ratio seen from the current ratio and quick ratio decreased. The increase occurred in 2013 to 2014 due to the increase in current assets so that liabilities can be met. Thus PT. Indofood Sukses Makmur Tbk included in either category. Seen from the solvency ratio of the debt ratio and Total Debt to Equity Ratio insufficient capital companies underwriting debt by creditors so that PT. Indofood Sukses Makmur Tbk is said to be better than the year 2012-2014. From the ratio of profitability seen in return on assets and return on equity declined in 2012 to the year 2013. The increase occurred in 2013 to 2014 due to the efficiency in using assets to make a profit so that the state of the PT. Indofood Sukses Makmur tbk termasuk in both categories
PERANAN TEKNOLOGI INFORMASI DALAM MENINGKATKAN PEMASARAN HASIL PERTANIAN DI KECAMATAN AJIBATA KABUPATEN TOBA SAMOSIR Ompon Lastiur Sianipar; Asmawati Halilah Damanik
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.v4i2.371

Abstract

Indonesia is an agricultural country where most of the population earns a living from the agricultural sector. Until now, most of Indonesia's population uses natural resources to meet their needs and depend on the agricultural sector for their livelihood. High agricultural productivity will be in vain if it is not fully absorbed by the market. Various kinds of sales techniques that exist today can be directly sold in the market, through catalogs and what is currently developing is using the online method. Technology that is developing rapidly increases the rate of economic growth, unfortunately there are still many who have not taken advantage of technological advances, especially in the field of marketing agricultural products. The main source of income for the residents of Ajibata Subdistrict, Tobasa Regency, is from the agricultural sector and people's plantations. The agricultural products of Ajibata Regency are rice, corn, peanuts, cassava, sweet potato, coffee, cocoa, and candlenut. The results of this study indicate that Information Technology has a positive and significant effect in increasing the marketing of agricultural products in Ajibata District, Toba Samosir Regency. This is indicated by the tcount value of 5.418 which is greater than the t table value of 0.138 and the significance value of 0.000 which is smaller than the 0.05 significance value. So it can be concluded that Ha is accepted
Co-Authors Amelia Amelia Asmawati Halilah Damanik Eka Pratiwi Septania Parapat Eka Pratiwi Septiana Parapat Eko Deswin Miechaels Siringo-Ringo Junaidi Junaidi Junaidi Siahaan Kharisma Yudha Saragih Muhammad Yunus Sumaizar Sumaizar Sumaizar Sumaizar