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PENINJAUAN ANGGARAN UNTUK MENYESUAIKAN KEMAMPUAN KINERJA KEUANGAN DAN MENGENDALIKAN MANAJEMEN PERUSAHAAN PADA PT. TOR GANDA AHMAD SAYUTI PULUNGAN; HERY DIA ANATA BATUBARA; FEBRIANDO SIREGAR
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this research is to review the budget in adjusting financial performance capabilities and controlling ptmanagement. DOUBLE TOR. The results prove that the budgeting in the company, especially the production cost budget in2015 is too high compared to its realization and in accordance with the capabilities made by the company so that thecompany can implement effective management control to support the drafting of the budget and the company is able to carryout the process of strategic planning, organizing, briefing and controlling the use of resources to realize the company'sbudget. The results of budget evaluation can support adjustment of financial performance capability and management controlat PT. TOR GANDA, because the company's budget can be more realistic and in accordance with the company's financialperformance capabilities so that the preparation of the company's budget can ultimately improve the company's financialperformance.
PELAKSANAAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI EVALUASI KINERJA KARYAWAN DI PT. MUSIM MAS PEKANBARU HERY DIA ANATA BATUBARA
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this research is to determine the implementation of accounting accountability of employee performance atPT. Musim Mas Pekanbaru. The results of the study found that the influence of cost center accountability accounting andrevenue center had a significant effect on performance evaluation. This is because the accounting variable affects theperformance evaluation variable 11.8%, the remaining 88.2% is influenced by other factors. The regression coefficient ofcost center accounting and revenue center is 0.144 cost center, which is positive value and revenue center is 0.299, which ispositive value. The value can be interpreted accounting accountability positively affects the evaluation of performance.Known central thitung value costs 1,436 < 1,806 and Sig value 0.000 < 0.05, the cost center significantly influenced theperformance evaluation and the revenue center was known to be 1,744 < 1,806 and the Sig value was 0.000 < 0.05, so therevenue center had a significant impact on performance evaluation.
IMPLEMENTATION OF QUANTITATIVE STRATEGIC PLANNING MATRIX (QSPM) IN A DIGITAL-BASED PROMOTION STRATEGY AT A MUSLIM CLOTHING STORE IN PADANGSIDIMPUAN CITY Hery Dia Anata Batubara
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

Indonesia is currently being hit by a problem, namely the problem of the Covid-19 pandemic. The huge impact arising from this pandemic is very much felt in various factors. From a health perspective, as of October 20, 2020, there were more than 290,000 confirmed cases of COVID-19. From an economic perspective, the COVID-19 pandemic has an impact on economic growth. Indonesia's economy in the first quarter of 2020 against the first quarter of 2019 was 2.97% (y-on-y), slowing down compared to the achievement in the first quarter of 2019 of 5.07%. (BPS Republic of Indonesia). In the production perspective, the number of production units decreased drastically due to the inability to maintain their production units which also had an impact on increasing the number of layoffs and unemployment, especially in production units in traditional markets which in fact have a slow economic growth rate coupled with the increasing number of competitors. This makes Indonesia in a dilemmatic position. Handling Problems to increase economic growth, the Indonesian government echoed the "New Normal Era" and began to live in peace with Covid-19 until an effective vaccine was found. All units of production activities are now starting to return to increase their economic growth by increasing their sales. This New Normal era is unfamiliar to all levels of society because it has to fight and strengthen new strategies in order to improve its economy. One of the production activity units that are now struggling to implement strategies in order to increase economic growth is traditional shops by implementing targeted marketing strategies so that they are able to compete and increase economic growth during the Covid-19 pandemic because there is more competition and people's purchasing power is declining. The research was conducted at 2 Muslim Clothing Stores located in the Sangkumpal Bonang Padangsidimpuan Traditional Market. The purpose of this study is to implement marketing strategies that are right on target and able to compete in the era of the Covid-19 pandemic. Analytical methods in this study use quantitative methods and qualitative methods. The quantitative method is carried out by providing a list of questionnaires to the three research objects related to the impact felt during the Covid-19 pandemic while the qualitative method is carried out by applying marketing strategies that are right on target. As well as the use of the QSPM (Quantitative Strategic Planning Matrix) method as a digital-based promotion strategy.
APPLICATION OF THE ORDINARY LEAST SQUARE (OLS) METHOD IN THE ANALYSIS OF ECONOMIC GROWTH FACTORS DURING THE NEW NORMAL OF COVID-19 IN PADANGSIDIMPUAN CITY Lilis Saryani
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The Government of the Republic of Indonesia has now entered a new normal phase of COVID-19 which has been running for almost two years where the Covid-19 pandemic period is still ongoing even though it has begun to decline starting in 2021 yesterday. However, this new normal is still unable to restore the existing situation as it was before the pandemic, one of which is the economic sector of the Indonesian people. The economic sector has had a very bad impact during the Covid-19 pandemic, because all previous economic activities of the community are still moving with conventional systems. This is deeply felt by business actors in traditional markets. The problem that occurs is that business actors are unable to rise quickly and are unable to compete with other business actors who are better prepared to make sales during the pandemic. The purpose of this study is to learn about the analysis of economic growth factors during the new normal period of the Covid-19 pandemic in Padangsidimpuan City by applying the Ordinary Least Square (OLS) method by utilizing technology as a promotion / marketing of products sold by business actors in the Sangkumpal bonang market in Padangsidimpuan city. The analysis method used in this study is a quantitative method using panel data using A Fixed Effect Model, the steps of this study are the collection of secondary data obtained from the Central Statistics Agency of the Agency after data analysis. Based on the results of the analysis obtained from the results of the study: partially using the Fixed Effect Model Analysis tool, it produces negative variables on the Human Development Index in Padangsidimpuan City, comparing the Economy related to the Economic Growth Index of the community in Padangsidimpuan City.
Analisis kelayakan usaha tani Kopi Arabika di Kabupaten Simalungun Ulidesi Siadari; Heri Dia Anata Batubara; Pertama Yul Asmara Pane; Ade Maya Mei Shanty
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 8 No 2 (2022): Agustus 2022
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v8i2.12981

Abstract

This study aims to determine the feasibility of farming and analyze the sensitivity of Arabica coffee farming to the increase in costs and the decrease in the selling price of Arabica coffee in Simalungun Regency. The population of this study were Arabica coffee farmers, the number of respondents in this study was 60 people. The method used in the feasibility analysis is to calculate the R/C ratio, Return on Investment (ROI), NPV, IRR, Net B/C, and PP. Meanwhile, analyzing the sensitivity of farming is carried out using the method of increasing costs and decreasing the selling price of Arabica coffee in Simalungun Regency. Based on the feasibility analysis of the farming business carried out, Arabica coffee farming is categorized as still feasible to cultivate. Meanwhile, Arabica coffee farming is more sensitive to the decline in the selling price of Arabica coffee by 10% and 20%, respectively. The feasibility analysis and sensitivity analysis are one of the things that encourage people to continue cultivating Arabica coffee because based on the feasibility analysis and sensitivity analysis, Arabica coffee is suitable for cultivation.
Sosialisasi Quantitative Strategic Planning Matrix (QSPM) Dalam Strategi Promosi Berbasis Digital Pada Toko Pakaian Muslim Di Kota Padangsidimpuan Hery Dia Anata Batubara; Pertama Yul Asmara Pane
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 6 (2023): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i6.220

Abstract

Pengabdian masyarakat ini bertujuan untuk memperkenalkan dan mensosialisasikan metode Quantitative Strategic Planning Matrix (QSPM) kepada pemilik toko pakaian Muslim di Kota Padangsidimpuan, dengan fokus pada strategi promosi berbasis digital. Melalui kegiatan ini, diharapkan pemilik toko dapat memperoleh pengetahuan dan keterampilan yang diperlukan untuk mengembangkan strategi promosi yang efektif dalam era digital. Kegiatan sosialisasi QSPM dilakukan melalui serangkaian workshop, pelatihan, dan diskusi interaktif. Para peserta akan diperkenalkan dengan konsep dasar QSPM, termasuk langkah-langkah dalam mengidentifikasi faktor-faktor strategis dan memilih alternatif strategi yang tepat. Mereka juga akan mendapatkan contoh aplikasi QSPM dalam konteks toko pakaian Muslim. Hasil dari pengabdian masyarakat ini diharapkan dapat memberikan pemahaman yang lebih baik kepada pemilik toko pakaian Muslim tentang pentingnya strategi promosi berbasis digital dan bagaimana QSPM dapat digunakan sebagai alat untuk mengembangkan strategi yang efektif. Dengan pemahaman ini, diharapkan mereka dapat meningkatkan kehadiran online mereka, memanfaatkan media sosial dan platform digital lainnya, serta meningkatkan daya saing mereka di pasar yang semakin kompetitif. Pengabdian masyarakat ini diharapkan dapat memberikan manfaat nyata bagi pemilik toko pakaian Muslim di Kota Padangsidimpuan. Dengan mengadopsi QSPM dan strategi promosi berbasis digital, diharapkan mereka dapat meningkatkan visibilitas, menarik pelanggan baru, dan memperluas jangkauan pasar mereka. Selain itu, kegiatan ini juga dapat mendorong pertumbuhan ekonomi lokal melalui peningkatan daya saing industri pakaian Muslim di Kota Padangsidimpuan.
Pelatihan Entrepreneurship Untuk UMKM dan Pasar Elektornik Di Kecamatan Muara Batangtoru Kabupaten Tapanuli Selatan Muhammad Noor Hasan Siregar; Novita Aswan; Ferawati Artauli Hasibuan; Hery Dia Anata Batubara; Yusra Fadhillah
KALANDRA Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Mei
Publisher : Yayasan Kajian Riset Dan Pengembangan Radisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/jurnalkalandra.v1i3.132

Abstract

Pelatihan entrepreneurship untuk UMKM dan pasar elektronik di Kecamatan Muara Batangtoru, Tapanuli Selatan bertujuan untuk meningkatkan dan mengembangkan usaha pelaku UMKM agar memberikan kontirbusi yang signifikan terhadap penciptaan lapangan kerja, peningkatan ekspor dan daya saing melalui keterampilan masyarakat tentang strategi beriwrausaha dengan memanfaatkan pasar elektronik (e-commerce). Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Hutaraja Kecamatan Muara Batangtoru, Kabupaten Tapanuli Selatan yang diikuti oleh 45 peserta yang terdiri dari pelaku UMKM, Karang Taruna dan Penggiat Media Sosial. Dengan dilaksanakannya kegiatan pelatihan ini akan meningkatkan pengetahuan masyarakat tentang pasar elektronik sekaligus menumbuhkan jiwa entrepreneurship serta hasil usaha yang dipasarkan di pasar elektronik. Metode yang digunakan dalam kegatan pengabdian masyarkat ini adalah melakukan pelatihan, diskusi hingga praktek yang berkaitan dengan pengembangan kewirausahaan bagi pelaku UMKM. Hasil dari kegiatan ini adalah para peserta lebih mengetahui tentang bagaimana cara mengembangkan usaha UMKM agar dapat meningkatkan perkembaangan perekonomian masyarakat desa
Pelatihan Evaluasi Hasil Belajar Menggunakan Ms Excel Sebagai Upaya Peningkatan Kualitas Sistem Pembelajaran Pada MAS YPKS Kota Padang Sidempuan Novita Aswan; Ferawati Artauli Hasibuan; Hery Dia Anata Batubara; Yusra Fadhillah; Muhammad Noor Hasan Siregar
KALANDRA Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2023): Januari
Publisher : Yayasan Kajian Riset Dan Pengembangan Radisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/jurnalkalandra.v2i1.234

Abstract

Tujuan kegiatan ini adalah meningkatkan pemahaman tenaga pendidik tentang evaluasi hasil belajar serta dapat menerapkan penggunaan Ms Excel dalam pelaksanaan evaluasi hasil belajar peserta didik. Tahapan kegiatan dibagi menjadi 4 yang terdiri dari tahap observasi, tahap Focus Group Discussion, Simulasi, dan evaluasi. Metode pelaksanaan simulasi dibagi menjadi 2 sesi yaitu sesi ceramah dan demonstrasi serta sesi latihan terbimbing. Hasil pelaksanaan kegiatan menunjukkan bahwa terjadi peningkatan pemahaman tenaga pendidik  terhadap evaluasi hasil belajar menggunakan Ms Excel. Kegiatan ini memberikan manfaat peningkatan kemampuan dalam evaluasi hasil pembelajaran dan peningkatan profesionalisme tenaga pendidik dalam melaksanakan pembelajaran di masa mendatang.
THE APPLICATION OF DYNAMIC REGRESSION ANALYSIS MODELS IN DETERMINING FACTORS AFFECTING THE ECONOMIC GROWTH OF SMALL AND MEDIUM ENTERPRISES (SMES) IN PADANGSIDIMPUAN CITY USING THE ORDINARY LEAST SQUARE (OLS) METHOD Lilis Saryani; Hery Dia Anata Batubara; Rizaldy Khair
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are a very important economic sector in Indonesia, and also in Padangsidimpuan City. According to data from the Ministry of Cooperatives and Small and Medium Enterprises, in 2020, the number of MSMEs in Indonesia reached 64.2 million business units, with a contribution to Gross Domestic Product (GDP) of 60.34% and creating employment of 97.18 million people. However, despite its great potential, the MSME sector still faces various obstacles in developing its business, especially in increasing economic growth. One of these obstacles is the limited resources owned by MSMEs, both in terms of capital, labor, market access, technology, and so on. Padangsidimpuan City as one of the cities in North Sumatra Province has great potential in the development of MSMEs. One of the analytical methods that can be used to analyze the factors that influence the economic growth of MSMEs is the dynamic regression analysis model using the Ordinary Least Square (OLS) method. The urgency of the research is the increasing role of MSMEs as contributors to the economic growth of Indonesia and Padangsidimpuan City in particular. MSMEs are considered a strategic sector in economic development, especially in creating jobs and increasing the competitiveness of the national economy. However, MSMEs still experience obstacles in developing their businesses, especially in increasing economic growth. The purpose of this study is to analyze the factors that influence the economic growth of MSMEs in Padangsidimpuan City using the dynamic regression analysis model and the Ordinary Least Square (OLS) method. In addition, this study also aims to provide recommendations to the government and business actors in increasing the economic growth of MSMEs in Padangsidimpuan City.