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All Journal Jurnal Pendidikan dan Kewirausahaan JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Syiar-Syiar
HILMAN LUBIS
UNIVERSITAS TJUT NYAK DHIEN
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PENGARUH PENGEMBALIAN KREDIT NASABAH TERHADAP KINERJA KEUANGAN PADA KOPERASI SERBA USAHA MODERN KOTA MEDAN TAHUN 2016-2020 HILMAN LUBIS
JURNAL ILMIAH MAKSITEK Vol 5 No 3 (2020): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

According to Law no. 25 of 1992 paragraph 1, Financial Statements are part of the accountability of the management to its members in the annual meeting (RAT), financial statements usually include statements of financial position, reports of residual results, and cash flow reports which are presented in a comparative manner and must be signed by all members. cooperative management.Financial performance is an assessment of the company's financial statements regarding the company's financial position and changes in the company's financial position. Assessment of financial performance based on financial data and information is a benchmark that is often used in obtaining information about a business entity's financial position.Credit repayments made by customers affect the level of smoothness of the loan according to age, customer education level and the presence of collateral. The variables of age and education have a negative coefficient, but the collateral variable has a positive coefficient. Thus, the increasing age and the higher the level of education of customers, the likelihood of arrears will be high. Conversely, the existence of collateral will reduce the possibility of arrears on credit repayments. Modern Multipurpose Cooperative (KSU) is one of hundreds of cooperatives that were born, grown and developed in the city of Medan. Initially, in 2011 this cooperative only had 40 members, but with hard work and still upholding honesty, Modern KSU continues to grow in terms of the number of members and the number of capital
EVALUASI PERENCANAAN PENJUALAN MELALUI ANALISIS BIAYA VOLUME LABA DAN PERBANDINGANNYA DENGAN PENGAMATAN HISTORIS PENJUALAN PADA PT. BAJA UTAMA WIRASTA INTI GROUP INDONESIA, MEDAN HILMAN LUBIS
JURNAL ILMIAH SIMANTEK Vol 4 No 3 (2020): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The Data needed for this study came from a document research object that included the company's history, organizationalstructure and task description, sales budget data, fixed cost budget, variable cost budget, and 2015 profit budget, and salesrealization data, Fixed cost realization, variable cost realization, and the profit covered were 2013, 2014, and 2015 data. Thedata collection is used in the literature and field study techniques that include observation, interviews, and documentation.The type of research used is descriptive. From the results of the analysis, obtained that sales planning through historicalobservation of sales can not provide an abstract/picture of the amount of sales planning that is more precise and realistic tobe achieved so that the current in the company is planning a sale that the company does too large so that the company isnot able to implement well. Sales planning through historical observations of sales cannot provide a sales planning thatsupports the achievement of the company's profit target. It can be known by considerable deviation between the target profitand the realization of the profit that the company can achieve. Total sales of the entire product in the year 2015 is Rp.85,401,123,100 or 566,688 units, while to reach the profit target of Rp. 87,418,617,700, the company needs to seek sales ofRp. 88,682,845,517 or 590,459 units.
PENGARUH BUDAYA ORGANISASI DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI PT. SUMBER REZEKI BERSAMA HILMAN LUBIS
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study was to determine the effect of Organizational Culture on Employee Performance at PT SumberRezeki Bersama, to know the Effect of Organizational Climate on Employee Performance at PT Sumber Rezeki Bersamaand to know the effect of Organizational Culture and Organizational Climate simultaneously on Employee Performance atPT Sumber Rezeki Bersama Medan. This research is a descriptive quantitative research with a questionnaire instrumentcarried out on all employees of PT Sumber Rezeki Bersama Medan totaling 85 people. Furthermore, using total sampling,the sample size of this study amounted to 85 people. The result of the research is that organizational culture partially has asignificant effect on the performance of the employees of PT Sumber Rezeki Bersama Medan of 2.368. Organizationalclimate partially has a significant effect on Employee Performance at PT Sumber Rezeki Bersama Medan amounting to5.824 and simultaneously there is a significant influence between Organizational Culture and Organizational Climate onEmployee Performance at PT Sumber Rezeki Bersama Medan. The conclusion of the study is that organizational culturepartially has a significant effect on the performance of employees of PT Sumber Rezeki Bersama with a sig value <0.05,Organizational climate is partially significant and is the dominant variable that affects the performance of employees ofPT Sumber Rezeki Bersama Medan, with a sig <0 , 05 and organizational culture and organizational climate simultaneouslyhave a significant effect on the performance of employees of PT Sumber Rezeki with Medan, with a sign value <0.05.
Service Delivery dan Potongan Harga (Discount) terhadap Kepuasan Pelanggan PT. Nutri Inti Prima Perkasa Medan Muzakir Muzakir; Imtihan Imtihan; Hilman Lubis; Khamo Waruwu
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 2 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i2.467

Abstract

Penelitian ini bertujuan untuk mengetahui Service Delivery Dan Potongan Harga (Discount) Terhadap Kepuasan Pelanggan PT Nutri Inti Prima Perkasa Medan. Penelitian ini dilaksanakan di PT Nutri Inti Prima Perkasa Medan, dengan populasi dan sampel sebanyak 100 pelanggan yang diambil secara purposive sampling. Instrumen penelitian menggunakan angket/kuisioner dengan model skala likert. Uji persyaratan dilakukan untuk menguji normalitas. Teknik analisis data yang digunakan adalah teknik regresi Berganda pada taraf signifikansi α = 0,05. Hasil penelitian menunjukkan ada pengaruh positif dan signifikan antara Service Delivery terhadap Kepuasan Pelanggan nilai signifikan sebesar 0.032< 0,05. Sedangakn variabel Discount terhadap Kepuasan Pelanggan dengan taraf signifikan sebesar 0.014< 0,05 terdapat pengaruh. Berdasarkan hasil output SPSS diketahui bahwa nilai R square sebesar 0,106 atau 10,6% berarti faktor Service Delivery dan Dsicount dapat dijelaskan oleh Kepuasan Pelanggan, sedangkan sisanya dapat dijelaskan oleh faktor lain misalnya kualitas produk, minat beli, promosi, sebesar 89,4%.
PELATIHAN PENGOLAHAN DATA DENGAN SPSS BAGI DOSEN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DIHEN Evalina Pakpahan; Simon Patar Rizki Manalu; hilman Lubis; erwin Harun
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 1 No 2 (2022): Juli - Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.176 KB) | DOI: 10.36490/jpmtnd.v1i2.273

Abstract

Kegiatan pengabdian ini merupakan salah satu bagian penting dalam pelaksanaan Tri Dharma perguruan tinggi dan bagi pelaksana kegiatan ini sendiri bertujuan untuk meningkatkan kualitas diri sendiri terlebih berbagi ilmu dengan rekan kerja di Fakultas Ekonomi dan Bisnis Universitas Tjut Nyak Dhien. Hasil dari kegiatan ini adalah meningkatnya kemampuan dosen dalam mengelola data sendiri dengan menggunakan program SPSS yang dilihat dari pre test dan post test. Kemampuan menggunakan SPSS sudah merata untuk dosen FEB sehingga bermanfaat bagi penelitian sendiri maupun dalam rangka membantu mahasiswa dalam bimbingan skripsi.
Analisis Pengaruh Laju Pertumbuhan PDRB, PDRB Per Kapita, Dan Gini Ratio Terhadap Tingkat Kemiskinan Provinsi Jawa Tengah Tahun 2013-2022 Simon Patar Rizki Manalu; Hilman Lubis; Afif Herliandi Nasution; Evalina pakpahan; Hajatina hajatina; Andi Nova Bukit
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.1065

Abstract

Studi ini menganalisis pengaruh laju pertumbuhan GRDP, GRDP Per Kapita, dan Rasio Gini terhadap tingkat kemiskinan. Penelitian ini bersifat korelasional, dengan teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: 1) Laju pertumbuhan GRDP Provinsi Jawa Tengah pada tahun 2013-2022 meningkat sebesar 0.2%, namun secara nasional, Provinsi Jawa Tengah menempati peringkat ke-23 berdasarkan data BPS Indonesia; 2) GRDP per kapita Provinsi Jawa Tengah pada tahun 2013-2022 meningkat sebesar 17.19 juta rupiah, namun secara nasional, Provinsi Jawa Tengah menempati peringkat ke-25; 3) Rasio Gini Provinsi Jawa Tengah dari September 2013 hingga September 2022 menurun sebesar 0.024 poin, namun secara nasional, Provinsi Jawa Tengah menempati peringkat ke-14; 4) Tingkat Kemiskinan Provinsi Jawa Tengah dari September 2013 hingga September 2022 menurun sebesar 3.46 persen, namun di Pulau Jawa, tingkat kemiskinan Provinsi Jawa Tengah merupakan yang tertinggi kedua, dan secara nasional menempati peringkat ke-13; 5) Laju pertumbuhan GRDP tidak memiliki pengaruh parsial terhadap tingkat kemiskinan; 6) GRDP per kapita memiliki pengaruh parsial terhadap tingkat kemiskinan; 7) Rasio Gini tidak memiliki pengaruh parsial terhadap tingkat kemiskinan; 8) Laju pertumbuhan GRDP, GRDP per kapita, dan Rasio Gini secara simultan memengaruhi tingkat kemiskinan. Pemerintah Provinsi Jawa Tengah dalam upaya mengurangi kemiskinan harus: 1) menggalakkan intensifikasi pertanian secara berkelanjutan dan mengembangkan pola pertanian hidroponik vertikal dengan melibatkan perguruan tinggi serta mengembangkan jenis tanaman yang sesuai dengan pola pertanian dan kebutuhan pasar; 2) memberikan bantuan modal kepada petani yang memiliki luas lahan kurang dari satu hektar; 3) memberikan bantuan tunai langsung kepada petani yang memiliki luas lahan kurang dari satu hektar.
Edukasi Digital Marketing Dalam Meningkatkan Penjualan Pada Pelaku Usaha Kuliner Di Kecamatan Medan Helvetia awaludin awaludin; Fatmawati .; Hilman Lubis; Evalina Pakpahan; oki prayogi; Simon Patar Rizky Manalu
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 2 No 2 (2023): Edisi Juli 2023 - Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v2i2.752

Abstract

Usaha kuliner di Kota Medan saat ini sangat menjamur dan berkembang pesat, bukan hanya menikmati makan karena lapar akan tetapi juga nongkrong sehabis melakukan aktivitas. Perkembangan ini didukung oleh gaya hidup yang ada saat ini dimana banyak masyarakat baik kaula muda maupun tua suka mencoba makanan yang bisa dinikmati. Ketatnya persaingan bagi para pelaku usaha kuliner membuat pentingnya digital marketing untuk dikenal oleh masayarakat banyak. Pelatihan ini dihadiri 45 orang undangan yaitu para pelaku kuliner dan kegiatan berjalan dengan baik sesuai yang diharapkan.
Peran Konsultan Keuangan dalam Meningkatkan Kualitas Pengambilan Keputusan Manajemen Berbasis Prinsip Islam Hilman Lubis
JURNAL SYIAR-SYIAR Vol 4 No 2 (2024): Edisi Juli 2024-Desember 2024
Publisher : Fakultas Agama Islam Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/syiar.v4i2.1550

Abstract

This study aims to explore the role of financial consultants in improving the quality of management decision-making through the application of Islamic principles. The study employs a literature review method to identify the challenges and benefits faced in implementing Islamic principles by financial consultants. The findings reveal that the primary challenges include the lack of adequate legal frameworks, a shortage of trained human resources, Shariah non-compliance risks, and the complexities of technological integration. However, the study also identifies significant benefits, such as the promotion of ethical and sustainable finance, market differentiation, regulatory support, and positive social impacts through financial inclusion. The conclusion emphasizes that despite the barriers to implementation, the benefits of adopting Islamic principles by financial consultants are highly valuable. This adoption not only enhances the quality of decision-making but also supports organizational sustainability, community welfare, and ethical integrity in the modern financial world.
Co-Authors Afif Herliandi Nasution Andi Nova Bukit Awaludin awaludin erwin Harun Fatmawati . Hajatina Hajatina Imtihan Imtihan Khamo Waruwu Manalu, Simon Patar Rizki Muzakir Muzakir Oki Prayogi Pakpahan, Evalina Simon Patar Rizky Manalu