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All Journal Jurnal Pendidikan Ekonomi Undiksha Journal of Accounting and Investment Journal of Business Management Education (JBME) Jurnal Ekonomi Integra SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Surya Abdimas Jurnal Bisnis dan Kewirausahaan Jurnal Edueco Jurnal Ilmiah Manajemen dan Bisnis Economic Education and Entrepreneurship Journal Jurnal Inovasi Pendidikan Ekonomi Jurnal Ilmiah Manajemen Kesatuan Widya Akuntansi dan Keuangan Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Wico Jontarudi Tarigan
Universitas Simalungun
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Meningkatkan New Product Development Capability Melalui Innovation In External Relation Dan Dampaknya Pada Kinerja Pemasaran Pengrajin Ulos Simalungun (Sebuah Pendekatan Teoritis) Liharman Saragih; Wico J Tarigan
Manajemen: Jurnal Ekonomi USI Vol 3 No 1 (2021): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/1fgnhc90

Abstract

Tujuan dari makalah ini adalah untuk mengkaji secara teoritis akan konsep Innovation In External Relation dan New Product Development Capability, serta mengusulkan model konseptual melalui peningkatan New Product Development Capability dan pengaruhnya terhadap kinerja pemasaran pengarajin ulos simalungun, Pendekatan makalah ini adalah pendekatan dimensi, melakukan penilaian terhadap dimensi variabel yang terkandung dalam New Product Development Capability dan Innovation In External Relation. Sebuah model konseptual Innovation In External Relation dalam menciptakan New Product Development Capability, dan dampaknya pada kinerja pemasaran.mKontribusi penting dalam penelitian ini adalah pembentukan model konseptual pada dimensi pemasaran usaha mikro dalam meningkatkan New Product Development Capability, dan jenis-jenis New Product Development Capability yang dapat diaplikasikan dalam meningkatkan kinerja pemasaran secara khusus para pengrajin ulos Simalungun di Sumatera Utara
Penggunaan Anggaran Belanja Langsung dalam Penganggaran Berbasis Kinerja di Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Pematangsiantar Wico Jontarudi Tarigan; Mahaitin H Sinaga; Ripka Seriidahnaita Ginting
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Ekuilnomi Vol 5(1) Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2q0cnt23

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana Bappeda Kota Pematangsiantar membelanjakan anggaran langsungnya tahun anggaran 2016 - 2020. Melalui observasi, wawancara, dan dokumentasi, penelitian ini merupakan pengumpulan data kualitatif. Berdasarkan Laporan Realisasi Anggaran dan menggunakan analisis belanja daerah berupa analisis varians belanja, analisis pertumbuhan belanja, analisis keserasian belanja, dan rasio efisiensi belanja. Teknik analisis data yang digunakan adalah deskriptif kualitatif. Berdasarkan hasil penelitian, selisih pengeluaran tahun 2016 sebesar 90,99 %, tahun 2017 sebesar 92,42 %, tahun 2018 sebesar 82,26 %, tahun 2019 sebesar 99,00 %, dan tahun 2020 sebesar 81,11 % yang menunjukkan adanya pengurangan anggaran dibelanjakan karena tidak melebihi anggaran yang telah ditentukan. Namun berdasarkan rasio efisiensi, realisasi anggaran tahun 2016 – 2017 dapat dikatakan cukup efisien, namun pada tahun 2019 tingkat efisiensi penggunaan anggaran kurang efisien namun masih dinilai baik karena hanya tersisa 1 % dari anggaran. Badan Perencanaan Pembangunan Daerah Kota Pematangsiantar dilaporkan cukup baik berdasarkan kajian pertumbuhan belanja, karena terjadi peningkatan belanja dari tahun 2016 ke 2020, dengan nilai maksimal 36,41 % pada 2019 – 20120 dan minimal sebesar 2,14% pada tahun 2017 – 2018. Prioritas belanja Bappeda Kota Pematangsiantar pada tahun 2016 - 2020 lebih memprioritaskan belanja operasi dengan nilai maksimal 99,04 % bila dibandingkan dengan belanja modal dengan nilai minimal 0,96 % pada tahun 2017
Pengaruh Pendapatan Domestik Regional Bruto Perkapita Dan Rasio Beban Ketergantungan Hidup Terhadap Tabungan Domestik Sumatera Utara Wico Jontarudi Tarigan
Jurnal Ekuilnomi Vol. 2 No. 2 (2020): Ekuilnomi Vol 2(2) Nov 2020
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/tp0f3341

Abstract

Tabungan dalam lembaga perbankan merupakan komponen utama dalam PDRB Sumatera Utara dengan kontribusi sekitar 12,79 % dari total. Tujuan dari penelitian ini adalah untuk menentukan pengaruh PDRB per kapita dan rasio ketergantungan pada jumlah tabungan domestik di provinsi Sumatera Utara.Variabel yang digunakan dalam penelitian ini adalah jumlah tabungan domestic sebagai variable dependen dan PDRB per kapita serta rasio beban ketergantungan sebagai variable independen. Penelitian ini menggunakan data runtun waktu dan metode Error Correction Model (ECM), yang melihat pada efek jangka pendek dan panjang antara variable dependen dan independen. Data yang digunakan berasal dari Badan Pusat Statistik Sumatera Utara. Hasil penelitian menunjukkan bahwa variable PDRB per kapita dan rasio beban ketergantungan secara simultan berpengaruh dalam jangka pendek dengan F - statistic 0,042851 dan berpengaruh secara simultan dalam jangka panjang dengan F - Statistik 0,00000. Secara parsial dalam jangka pendek menunjukkan tidak ada variabel yang mempengaruhi jumlah tabungan. Sedangkan dalam jangka panjang PDRB Perkapita memiliki pengaruh signifikan dan memiliki korelasi positif. Ini konsisten dengan teori yang ada. Rasio ketergantungan tidak berpengaruh signifikan dan memiliki korelasi negative terhadap total tabungan Sumatera Utara
Analisis Sumber Daya Dan Penggunaan Modal Kerja Untuk Meningkatkan Profitabilitas Perusahaan PT Coca Cola Indonesia Tarigan, Vitryani; Purba, Djuli Sjafei; Tarigan, Wico Jontarudi
Jurnal Ilmiah Manajemen Kesatuan Vol. 9 No. 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.759

Abstract

Tujuan penelitian ini adalah untuk mengetahui PT. Coca Cola Indonesia mengelola dengan sumber dan pemanfaatan modal kerja dan melihat manjemen PT. Coca Cola Indonesia selama ini sangat produktif dalam memanfaatkan modal kerja. Teori yang digunakan dalam penelitian ini adalah pemahaman modal kerja, jenis modal kerja, kapasitas modal kerja, faktor - faktor yang mempengaruhi modal kerja, langkah - langkah analisis sumber dan penggunaan modal kerja, manajemen modal kerja, sumber dan penggunaan modal kerja. yang baik. Data yang digunakan dalam penelitian diperoleh melalui Library Exploration, yaitu suatu strategi pemeriksaan yang dilakukan untuk mendapatkan informasi teoritis dari literatur, catatan - catatan kuliah, bahan tulisan lainnya yang diidentifikasi dengan masalah yang diteliti sehingga cenderung digunakan sebagai informasi tambahan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analitis, metode dengan cara mengumpulkan data dan mendeskriptifkan atau menjelaskan data - data tersebut. Hasil penelitian menjelaskan bahwa dari laporan sumber dan penggunaan modal kerja (dalam bentuk kas) pada tahun 2016 cenderung terlihat bahwa penggunaan utama aset adalah pembelian mesin, pembayaran deviden, penambahan gedung, penambahan persediaan, penambahan persediaan, bertambahnya piutang, pembayaran hutang dagang
Implementation of the Altman z-score model in predicting bankruptcy at PT. Garuda Indonesia, Tbk. Sriwiyanti, Eva; Purba, Djuli Sjafei; Wahyudi, Dendi; Tarigan, Wico Jontarudi; Napitu, Resna
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20223

Abstract

Research aims: This study aims to forecast Garuda Indonesia’s bankruptcy rate using the Altman Z-Score model analysis tool based on financial statement data for the 2012-2021 period.Design/Methodology/Approach: A quantitative description method was used, with data sources from the Garuda Indonesia website.Research findings: Based on the data analysis, Garuda Indonesia was in a "gray area" or financial difficulty in the overall observation year.Theoretical contribution/Originality: Since 2020, Garuda Indonesia has implemented a statement of financial accounting standards (PSAK 73) on lease regulations. According to Institute of Indonesia Chartered Accountants (IAI, 2022), the objective of PSAK 73 on leases is to determine the principles for recognizing, measuring, presenting, and disclosing leases and determine whether the lessee and lessor provide relevant data with a method that presents transactions appropriately. PSAK 73 on leases categorizes assets from finance leases designated as right-of-use assets as part of property, plant, and equipment and lease liabilities as part of long-term liabilities that appear in the statement of financial position. Following the Institute of Indonesia Chartered Accountants (2022), right-of-use assets describe the tenant's right to use assets granted by the lessor to the lessee during the lease term.Research limitation/Implication: This research has limitations since the reference sources only came from research journals conducted at manufacturing and service companies in Indonesia and researched by Indonesian researchers. The data studied was only for the last 10 years (2012-2021) and during that time the 2019 Covid pandemic occurred, resulting in a lockdown which caused the number of domestic and international flights to Indonesia to decrease drastically.
Implementation of the Altman z-score model in predicting bankruptcy at PT. Garuda Indonesia, Tbk. Eva Sriwiyanti; Djuli Sjafei Purba; Dendi Wahyudi; Wico Jontarudi Tarigan; Resna Napitu
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20223

Abstract

Research aims: This study aims to forecast Garuda Indonesia’s bankruptcy rate using the Altman Z-Score model analysis tool based on financial statement data for the 2012-2021 period.Design/Methodology/Approach: A quantitative description method was used, with data sources from the Garuda Indonesia website.Research findings: Based on the data analysis, Garuda Indonesia was in a "gray area" or financial difficulty in the overall observation year.Theoretical contribution/Originality: Since 2020, Garuda Indonesia has implemented a statement of financial accounting standards (PSAK 73) on lease regulations. According to Institute of Indonesia Chartered Accountants (IAI, 2022), the objective of PSAK 73 on leases is to determine the principles for recognizing, measuring, presenting, and disclosing leases and determine whether the lessee and lessor provide relevant data with a method that presents transactions appropriately. PSAK 73 on leases categorizes assets from finance leases designated as right-of-use assets as part of property, plant, and equipment and lease liabilities as part of long-term liabilities that appear in the statement of financial position. Following the Institute of Indonesia Chartered Accountants (2022), right-of-use assets describe the tenant's right to use assets granted by the lessor to the lessee during the lease term.Research limitation/Implication: This research has limitations since the reference sources only came from research journals conducted at manufacturing and service companies in Indonesia and researched by Indonesian researchers. The data studied was only for the last 10 years (2012-2021) and during that time the 2019 Covid pandemic occurred, resulting in a lockdown which caused the number of domestic and international flights to Indonesia to decrease drastically.
Strengthening Business Sustainability Through Financial Literacy Education: A Study on The Ulos Craftsmen Center In Nagori Rambung Merah, Simalungun Liharman Saragih; Wico Jontarudi Tarigan
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/1gbbx694

Abstract

Providing education to improve financial literacy among MSME actors is one way to deepen their knowledge, which is believed to benefit their businesses, especially in terms of sustainability. This study was conducted at the Ulos Craftsmen Center in Malang using qualitative methods through interviews. Research findings indicate that not all entrepreneurs possess adequate financial literacy, especially in the context of investment. Nevertheless, the financial attitudes of business actors are considered quite good, but not in aspects such as budgeting, cash flow monitoring, and business protection planning. This condition is caused by an excessive focus on business operations, leaving them with insufficient time for those activities. The results of this research are expected to contribute to increasing entrepreneurs' awareness of the essence of financial literacy as a fundamental basis in company financial management to ensure their businesses continue to operate
Impact of Return on Asset, Current Ratio, and Debt to Equity Ratio on Price with BI Rate as Moderation Variable in Mining Company Wico Jontarudi Tarigan; Mahaitin H Sinaga; Sri Martina
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Ekuilnomi Vol 6(1) Feb 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/r1gwvc35

Abstract

The study empirically analyzes the impact of Return on Asset (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price, with the BI Rate as a moderating variable. This research evaluates how these financial ratios influence stock prices and examines the moderating effect of the BI Rate on the relationship between ROA, CR, DER, and stock prices. The research period spans from 2019 to 2021, with a sample population of 20 mining companies listed on the Indonesian Stock Exchange. Data analysis is conducted using multiple linear regression methods, including F tests and T tests, and the moderating effect is tested using the residual test. The results reveal that ROA, CR, and DER significantly influence stock prices when considered together. However, only ROA has a positive effect on stock prices when considered individually, while CR and DER do not significantly impact stock prices. Additionally, the BI Rate does not moderate the relationship between ROA, CR, DER, and stock prices.
Survey Analysis Of Real Demand Of The Non Customer Community In Perumda Tirtauli Pematangsiantar City Pinondang Nainggolan; Anggiat Sinurat; Marulam MT Simarmata; Wico Jontarudi Tarigan
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/137sr767

Abstract

This research aims to find out the real demand survey of the non-customer community of Perumda Tirta Uli, Pematang Siantar City, as well as to find out the reasons why they are not willing to register as customers of the company. The research design is a descriptive method with an in-depth survey. Data collection techniques through questionnaires, interviews and documentaries. Data analysis techniques with stages of data tabulation, data compilation, data analysis of demand factors, supply, socio-economics, customer willingness to pay for water and customer ability to pay water bills. The research results concluded: (1) the reason people were not willing to register as customers was because from the start they had used drilled wells (35%), because installation costs were high (19%), and distribution pipes were far away (6%). while the percentage of reasons for the water not being clear is low (6%), water distribution is often jammed (16%) and the reason for not being able to pay is only (14%). non-customers who have never applied for installing a water connection pipe (92.06%), only 7.94% have applied but it was canceled. It is recommended that the use of drilled wells must be controlled by the regional government through public awareness outreach and/or the issuance of Regional Regulations, so that underground water extraction (ABT) is not excessive
Impact Of Future Financing Packages on Profitable Growth of MSMEs Wico Jontarudi Tarigan; Semaria Eva Elita Girsang
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5c3acg67

Abstract

This research aims to determine the effect of future package financing on increasing MSME profits by PT. BTPN Syariah in the working area of ​​Dolok Panribuan District, North Sumatra. This research is a quantitative type of research with a constructivist basis. The population in this study were all respondents who used the future package program by PT. BTPN Syariah in Dolok Panribuan District as many as 1136 respondents. By using the Slovin formula, it is known that the number of samples studied was 60 respondents. The research variables consist of the independent variable, namely the future package and the dependent variable, namely the increase in profits. The measurement technique uses a questionnaire. The research tools used were a future package questionnaire and a profit increase questionnaire, each with 8 statements on a Likert scale. The data requirements tests in this research consist of multicollinearity, heteroscedasticity and regression tests. To find out the research hypothesis proposed using the t test. Based on the results of the t test calculation using the SPSS application above, it is known that the sig value is 0.000 and the calculated t value is 9.786 for variable X1. Based on the t test criteria that have been discussed with a sig level value of 0.05 and the t table value is 2.005, the sig value is smaller than 0.05 or the calculated t value is greater than the t table value so that H1 is accepted so that the future package has an effect on increasing profits MSMEs in Dolok Panribuan District. From the results of the determination test above, it can be concluded that there is an influence of the Future Package on increasing profits. It can be seen that the value of around 62.3% of the influence caused by the Future Package on Increasing Profits and 27.7% is influenced by other variables
Co-Authors Aggiat Sinurat Alya Hafizah Tambunan Anggiat Sinurat Anggiat Sinurat Anggiat Sinurat Aprilia Suhani Athina Nikitria Athina Nikitria Ayu Anggriani Ayu Anggriani Ayu Nadila Choirunisa Utami Christin Imelda Girsang Damanik, Elfina O P Dara Cahya Amelia Dasmaika Apriani Haloho Dasman Jaya Zalukhu Dendi Wahyudi Dendi Wahyudi Dermawan Perangin - angin Dermawan Perangin – angin Desmi Triyanti Purba Deswidya S Hutauruk Dian G Purba Tambak Diana L Hutagalung Djahotman Purba Djahotman Purba Djuli Sjafei Purba Djuli Sjafei Purba Doris Yolanda Saragih Dwi Nanda Aryanti Eka S R Sihombing Elfina O P Damanik Elfina O.P Damanik Elfina Okto Posmaida Damanik Elisa Fitri Elvira Turnip Eva Sriwiyanti Eva Sriwiyanti Eva Sriwiyanti Eva Sriwiyanti Girsang, Rosita Manawari Hengki Mangiring Parulian Simarmata Hermes, Christian Daniel Immanuelta Sitepu Indra Gunawan Indra Gunawan Irwan M Ambarita Irwan M Ambarita Johanes Wilfrid Pangihutan Purba Jos Martin Simanjuntak Jos Martin Simanjuntak Jumaidah Wardati Br Saragih Jusra Tampubolon Lasmariana Zendrato Leviana Tri Sukma Leviana Tri Sukma Mael Vantri Gultom Mahaitin H Sinaga Marintan Saragih Marintan Saragih Martina, Sri Marulam MT Simarmata Mayliza Putri Mayliza Putri Muhammad Kevin Jhody Saragih Muhammad Khoir Zulfikar Muhammad Khoir Zulfikar Nabila Imtihani Harahap Nabila Nurfadila Nanda Asmara Nanda Asmara Netty Vera Harianja Netty Vera Harianja Nur indah Saragih Nur Masdalifa Nurainun Tanjung Nurfika Dwi Putri Nurvita Ramawat Nurvita Ramawati Peterson Yosua Silaen Pinondang Nainggolan Poltak Pardamean Simarmata Purba, Desmi Triyanti Purba, Djahotman Purba, Djuli Sjafei PURBA, ELIDAWATY Rai Fazran Nuarza Rai Fazran Nuarza Raja Mangaratua Nainggolan Resna Napitu Resna Napitu Riada Marenny Pasaribu Ripka Seriidahnaita Ginting Riska Aulia Risma N Munthe Rizky Stevension Sagala Romika Ambarita Ronta Br Manurung Rosita Manawari Girsang Rosita Manawari Girsang Rosita Manawari Girsang Sabar Dumayanti Sihombing Santri A Sijabat Santri Anriani Sijabat Saragih, Liharman Saragih, Marintan Saragih, Muhammad Kevin Jhody Selvi Maharani Semaria Eva Elita Girsang Shinta Permata Sari Shinta Permata Sari Shinta Permata Sari Simanjuntak, Demak Claudia Yosephine Simanjuntak, Jos Martin Sipayung, Tuahman Siti Purwasih Siti Suani Nababan Sondang Sidabutar Sri Martina Sri Martina Sri Martina Sri Martina Sriwiyanti, eva Tanjung, Nurainun Tarigan, Vitryani Tasya Azhari Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitrayani Tarigan Vitryani Tarigan Vitryani Tarigan Yesni Riana Damanik Yulita S N Girsang Yuni Lestari Br Sitepu Zavira Shabrina Ritonga