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All Journal SOROT: Jurnal Ilmu-ilmu Sosial JIP (Jurnal Industri dan Perkotaan) JEJAK JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Agregat: Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SULTANIST: Jurnal Manajemen dan Keuangan Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Valid Jurnal Ilmiah PERSPEKTIF JAS (Jurnal Agri Sains) International Journal Of Science, Technology & Management (IJSTM) International Journal of Business, Law, and Education International Journal of Community Service GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Strategic: Journal of Management Sciences Jurnal Agrilink : Kajian Agribisnis dan Rumpun Ilmu Sosiologi Pertanian (Edisi Elektronik) Proceeding of The International Conference on Economics and Business International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Governance Risk Management Compliance and Sustainability Innovative: Journal Of Social Science Research Journal of Economics, Entrepreneurship, Management Business and Accounting Mount Hope Global Economic Journal Glow: Jurnal Pengabdian Kepada Masyarakat Economic: Journal Economic and Business Jurnal Ilmiah Accusi E-JURNAL AKUNTANSI Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Robert Tua Siregar
Program Studi Magister Manajemen, Fakultas Ekonomi, Universitas Prima Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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Determinant Improving the Quality of Financial Reports Pematangsiantar City Government Hery Pandapotan Silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar; Acai Sudirman
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p18

Abstract

This study aims to determine the effectiveness of SPIP and organizational culture impact the successful implementation of SIKD in improving the quality of financial reports. A quantitative approach was used in this study with a literature and field design. The data sources used are primary data and secondary data. The data analysis technique used in this study was path analysis. The results showed that the t-test of the sub-structure model 1 of SPIP affected the success of SIKD implementation, organizational culture affected the success of the implementation of SIKD, and the t-test of the sub-structure model 2 showed that SPIP affected the quality of financial reports. organizational culture does not affect the quality of financial statements, and SIKD affects financial reports' quality. Furthermore, the effectiveness of the application of SIKD is an intermediary variable that affects the quality of financial reports in the Pematangsiantar City government. Keywords : SPIP; Organizational Culture; SIKD; Financial Report Quality.
THE EFFECT OF WORK ENVIRONMENT, WORK MOTIVATION, AND WORK DISCIPLINE ON PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE IN ASN EMPLOYEES AT RSUD DR. R.M DJOELHAM BINJAI Manurung, Eriyanti Agustina; Siregar, Robert Tua; Rostina, Cut Fitri
Mount Hope Economic Global Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i1.656

Abstract

This research aims to analyze the influence of work environment, work motivation, and work discipline on the performance of civil servants (ASN) at RSUD Dr. R.M. Djoelham Binjai, with job satisfaction as an intervening variable. The study focuses on understanding how these factors affect employee performance, while also considering job satisfaction as a crucial mediator. The research utilizes a quantitative approach, with data collected through surveys administered to 57 ASN employees from the nursing department at RSUD Dr. R.M. Djoelham Binjai. Data analysis was performed using statistical methods such as validity and reliability tests, assumption tests (normality, multicollinearity, and heteroscedasticity), and hypothesis testing, including the Sobel test for mediation analysis. The findings of this study reveal that both work environment and work discipline have a positive and significant impact on employee performance, with job satisfaction playing a key role in mediating these effects. Furthermore, work motivation, while having a significant positive influence on job satisfaction, did not have the same direct impact on performance. The study highlights the importance of creating a supportive work environment and fostering strong work discipline to enhance the overall performance of ASN employees. These results provide practical implications for RSUD Dr. R.M. Djoelham Binjai's management in improving the work environment, employee motivation, and discipline, which in turn would contribute to better job satisfaction and enhanced organizational performance.
Enhancing Innovative Work Behavior Through Innovation Climate: the Role of Cultural Intelligence and Green Transformational Leadership in Private Universities in Medan Martin Martin; Darwin Lie; Robert Tua Siregar
Proceeding of The International Conference on Economics and Business Vol. 3 No. 2 (2024): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v3i2.504

Abstract

This study looks at how cultural intelligence (CQ) and green transformational leadership (GTL) influence employees' innovative behavior (EIB), with innovation climate (IC) playing a role in between, at private universities in Medan City. This study uses a quantitative approach with an explanatory survey method. We conducted data analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through Smart PLS software. The results showed that GTL had a significant positive effect on IC and EIB. IC was also shown to have a forceful and significant effect on EIB. Conversely, CQ showed a significant negative effect on IC and EIB, indicating that cultural diversity that is not managed effectively can hinder innovation. Mediation analysis indicated that IC significantly mediates the effect of GTL and CQ on EIB. However, the way CQ affects EIB through IC is still negative, meaning that if the innovation climate isn't supportive, CQ can actually have a harmful effect. These findings emphasize the importance of environmentally oriented transformational leadership and innovative climate in encouraging employee innovative behavior. Theoretically, this study integrates individual, leadership, and organizational dimensions in understanding innovative behavior. Practically, these findings provide implications for the development of HR management strategies in culturally diverse higher education environments.
Analisis Jumlah Anggota, Simpanan Anggota Dan Pemberian Pinjaman Untuk Meningkatkan Sisa Hasil Usaha Silitonga, Hery Pandapotan; Siregar, Robert Tua; Sianipar, Ruth Tridiyanti
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14240

Abstract

Tujuan Penelitian ini adalah : 1. Untuk mengetahui gambaran jumlah anggota, simpanan anggota, pemberian pinjaman dan Sisa Hasil Usaha (SHU) pada Pusat Koperasi Pegawai Republik Indonesia (PKP-RI) Kabupaten Simalungun. 2. Untuk mengetahui faktor-faktor yang menyebabkan Sisa Hasil Usaha (SHU) pada Pusat Koperasi Pegawai Republik Indonesia (PKP-RI) Kabupaten Simalungun cenderung mengalami penurunan. Hasil Penelitian disimpulkan sebagai berikut :1. Jumlah anggota, pemberian pinjaman dan Sisa Hasil Usaha (SHU) tahun 2017-2021 berfluktuasi cenderung menurun sedangkan simpanan anggota tahun 2017-2021 mengalami peningkatan. 2. Faktor yang menyebabkan Sisa Hasil Usaha (SHU) mengalami penurunan dikarenakan faktor modal usaha koperasi dan jumlah anggota koperasi menurun.
PENGARUH MOTIVASI KERJA DAN PERILAKU PIMPINAN TERHADAP KINERJA PT. PERKEBUNAN NUSANTARA II KEBUN TANJUNG GARBUS Hasibuan, Muhammad Aldiansyah; Junaidi, Koko; Siregar, Robert Tua
JAS (Jurnal Agri Sains) Vol 8, No 1: Juni 2024
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jas.v8i1.1518

Abstract

Hasil suatu organisasi juga tidak terlepas dari sifat para pimpinannya, karena seorang pimpinan yang berkualitas dapat menggunakan aset yang ada di dalam organisasi, dapat mengoordinasikan kegiatan bawahan yang dipimpinnya, dapat menebak segala perubahan yang terjadi tiba-tiba, dapat atasi setiap kekurangan yang ada, Siap membawa asosiasi ke tujuan yang telah ditetapkan dalam jangka waktu yang telah ditentukan sebelumnya. Hasil penelitian diperoleh variabel kepemimpinan menunjukkan pengaruh positif dan signifikan terhadap produktivitas kelapa sawit, dan Variabel mitivasi kerja menunjukkan pengaruh positif dan signifikan terhadap kinerja karyawan dapat diterima di PT. Negara atau BUMN memiliki Perkebunan Nusantara II Perkebunan Tanjung Garbus. PT. Perkebunan Nusantara II Tanjung Garbus.
ANALISIS MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA DI PT.PERKEBUNAN NUSANTARA II KEBUN TANJUNG GARBUS Sinaga, Tri Eva Maria; Saprida, Saprida; Siregar, Robert Tua; Syaifuddin, Syaifuddin
JAS (Jurnal Agri Sains) Vol 7, No 2: Desember 2023
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jas.v7i2.1220

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem manajemen keselamatan kerja (SMK3) sehingga  dapat mengoptimalkan kinerja pegawai, dan faktor-faktor yang menghambat penerapan sistem keselamatan kerja (SMK3) di PT. Perkebunan Nusantara II Kebun Tanjung Garbus. Untuk mencapai tujuan tersebut diperlukan analisis manajemen system keselamatan kerja (SMK3). Salah satu caranya yaitu dengan menerapkan alat pelindung diri maupun perlengkapan yang digunakan sesuai fungsinya guna untuk tercapainya keselamatan dan Kesehatan dalam bekerja. Penelitian ini telah dilaksanakan dibulan Mei 2023 – Juni 2023 di PT. Perkebunan Nusantara II Kebun Tanjung Garbus. Metode kuantitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan dengan cara pertanyaan kuesioner, wawancara, data primer dan sekunder. Terdapat 4 tahap dalam menjawab kuesioner ini yaitu bagian ketersediaan alat, keselamatan kerja, Kesehatan kerja. Hasil dari penelitian ini menunjukkan bahwa kuesioner yang dikembangkan oleh peneliti dinyatakan valid oleh pengujian data melalui program spss, sistem manajemen keselamatan dan Kesehatan kerja (SMK3) di PT.Perkebunan Nusantara II Kebun Tanjung Garbus dinyatakan tidak memiliki pengaruh yang signifikan terhadap kinerja karyawan.
PENGARUH PERSEPSI RISIKO TERHADAP NIAT BELI BIBIT BERSERTIFIKAT PADA PERKEBUNAN RAKYAT DENGAN THEORY OF PLANNED BEHAVIOUR (TPB) STUDI KASUS PADA PETANI KELAPA SAWIT DI KECAMATAN RAYA KAHEAN KABUPATEN SIMALUNGUN) Damanik, Tiara Sastika; Sekali, Abednego Suranta Karo; Siregar, Robert Tua; Syaifuddin, Syaifuddin
JAS (Jurnal Agri Sains) Vol 7, No 2: Desember 2023
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jas.v7i2.1221

Abstract

Agribisnis kelapa sawit berperan penting dan strategis untuk mengembangkan ekonomi negara berkembang seperti Indonesia untuk dapat merealisasikan pertumbuhan ekonominya sehingga peningkatan produksi per hektar yang dikembangkan secara berkelanjutan menjadi isu penting dan harus dipikirkan dengan sangat serius melalui optimalisasi sumberdaya dan inovasi pertanian seperti benih, pupuk, dan herbisida. Penelitian ini membahas salah satu inovasi pertanian yang penting untuk diadopsi petani pada konteks kelapa sawit adalah varietas unggul kelapa sawit Tenera.Pemilihan bibit yang tidak tepat akan membawa risiko yang sangat besar di kemudian hari bagi produktivitas tanaman sawit yang akan menyebabkan kerugian bagi petani baik itu kerugian dari segi waktu, dana, dan tenaga. Hal ini baru bisa diketahui setelah tanaman memasuki masa menghasilkan (TM). Bibit berkualitas tinggi sangat dibutuhkan untuk meningkatkan produktivitas kelapa sawit. Maka dari itu petani didorong untuk menggunakan bibit bersertifikat agar dapat meningkatkan produktivitas kelapa sawit. Penelitian ini bertujuan untuk menganalisi pengaruh persepsi risiko terhadap niat beli bibit bersertifikat pada perkebunan rakyat dengan theory of planned behaviour (TPB) studi kasus pada petani kelapa sawit di Kecamatan Raya Kahean Kabupaten Simalungun. Metode yang digunakan untuk penelitian ini adalah SEM-PLS (Structural Equation Modeling). Kesimpulan penelitian antara lain persepsi risiko berpengaruh positif terhadap Niat Beli. Sikap tidak berpengaruh positif terhadap Niat Beli. Norma Subjektif tidak berpengaruh positif terhadap Niat Beli dan persepsi kontrol keperilakuan tidak berpengaruh positif terhadap Niat Beli.
KEUNGGULAN BERSAING DENGAN PENERAPAN FINANCIAL TEKNOLOGY DALAM PERKEMBANGAN UMKM DI ERA SOCIETY 5.0 Sianipar, Ruth Tridianti; Putri, Juan Anastasia; Nainggolan, Christine Dewi; Siregar, Robert Tua; silitonga, hery pandapotan
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1466

Abstract

The aim of this research is to determine the role of competitive advantage in mediating the relationship between financial technology and financial literacy on the development of MSMEs in Pematang Siantar City. This research method uses a research design with a qualitative approach. The subjects of this research are MSMEs located in each sub-district in the districts of East Siantar, West Siantar, North Siantar, South Siantar, Siantar Marihat, Siantar Martoba, Siantar Sitalasari, Siantar Marimbun. Data collection techniques use observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses Smartpls statistical software. The research results obtained: The results of the first hypothesis test (H1) show that financial technology has a positive effect on competitive advantage. The results of the second hypothesis test (H2) show that financial literacy has an effect on competitive advantage. The results of the third hypothesis test (H3) show that the development of MSMEs has an effect on superiority compete
Enhancing Organizational Readiness Through AI: Evidence of Management Performance Mediation in Private Hospitals Khomeiny Yunior; Syaifuddin Syaifuddin; Robert Tua Siregar
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.285

Abstract

The growth of artificial intelligence (AI) in healthcare is causing big shifts in management roles and how ready organizations are, especially in private hospitals. In Medan City, rising competition, a small healthcare workforce, and strict accreditation requirements all make it even more important to use digital technology to make operations more efficient. This study seeks to examine the impact of AI on organizational readiness, utilizing management performance as a mediating variable. Quantitative approaches were employed via a survey of managers and administrative personnel at private hospitals, and the data were analyzed using path analysis with SPSS. The findings indicate that AI exerts a favorable and considerable influence on management performance, which in turn directly enhances organizational readiness. Additionally, managerial performance has been demonstrated to mediate the relationship between AI and organizational readiness. These findings address a research gap concerning the mechanisms of AI's role in the managerial context of hospitals in developing countries and offer practical implications for fortifying digital strategies, cultivating human resource competencies, and augmenting organizational capabilities in response to technology-driven healthcare transformation.
Unpacking The Pathway from Digital Competency to Employee Performance: The Mediating Role of Employee Engagement in The Public Tax Sector Awang Firdaos; Yusniar Lubis; Robert Tua Siregar
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.287

Abstract

This research seeks to examine the influence of digital competency on employee performance, with employee engagement serving as a mediating variable at the Jakarta Mampang Prapatan Tax Office (KPP Pratama). The research employed a quantitative methodology utilizing Structural Equation Modeling (SEM) with Smart PLS, derived from data collected from 106 employees. The findings indicate that digital competency significantly influences employee engagement, which in turn positively affects employee performance. Digital competency also has an indirect effect on how well employees do their jobs by making them more engaged. These results validate that enhancing employee digital competency must be succeeded by bolstering employee engagement to achieve optimal performance improvement. This research makes an empirical contribution to the literature regarding digital competency and work engagement within the public sector and presents practical implications for enhancing human resource capacity to facilitate the modernization of tax services.
Co-Authors Abdi Kurnia Lubis Acai Sudirman Ady Inrawan Agus Siswanto Asnawati Awang Firdaos Badaruddin & Humaizi Badaruddin & Humaizi Bhakti Alamsyah Butarbutar, Marisi Butarbutar, Novita Calen Caniago, Chandra Christin Natalia Sianipar Christina Novalita Simanjuntak Christine Loist Cut Fitri Rostina Damanik, Ronald Damanik, Tiara Sastika Darwin Lie Darwin Lie Debi Eka Putri Delima Asyanti Simanjuntak Despaleri Perangin-angin Dharma, Edy Dina Rosmaneliana Djuli Sjafei Purba Djuli Sjafei Purba Edward, Yusuf Ronny Efendi Efendi Efendi Efendi Efendi Efendi Efendi, Efendi Elfina O.P. Damanik Elfina Okto Posmaida Damanik Elisabeth Simatupang Elly Romy Elly Romy Elly Susanti Elly Susanti Erbin Chandra Ernest Grace Esther Praja Anggriany Panggabean Fadilah Syam Rangkuti Fitria Halim Ganovia, Paulus Hasibuan, Muhammad Aldiansyah Hengki Mangiring Parulian Simarmata Hery Pandapotan Silitonga Hery Pandapotan Silitonga hery silitonga Ibnu Hajar Immanuel Fernando Hosea Manurung Ira Modifa Ira Modifa Iwan Setyawan Juan Anastasia Putri Julyanthry, Julyanthry Junaidi, Koko Junifer Siregar Karin Putri Azura Pulungan Kartini harahap Kevin Indajang Khairunnisah Lubis Kurnia Lubis, Abdi Lenny Dermawan Sembiring Loist Abdi Putra Lora Ekana Nainggolan Lora Ekana Nainggolan Lora Ekana Nainggolan Manurung, Eriyanti Agustina Marintan Saragih Martin Martin Masdalena Matondang, Sofiyan Mhd Ramadhan Nainggolan, Christine Dewi Nana Triapnita Nainggolan nasution, myrna pratiwi Olympic Olympic Pakpahan, Grace Endang Pandapotan Silitonga, Hery Pantas, Hendrick Paulus Ganovia Puji Syukran Pulungan, Karin Putri Azura Purba, Melfrianti Romauli Ramadhan Ramadhan Randika Saragih Richard Berlien Riskyani Romy, Elly Rostina, Cut Fitri Rudi Salam Sinaga Ruth Tridianty Sianipar Salim Aktar Saprida, Saprida Sekali, Abednego Suranta Karo Sherly sherly sherly Sianipar, Ruth Tridianti Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan Simanjuntak, Delima Asyanti Simatupang, Sudung Sinaga, Tri Eva Maria Sisca Sisca Sisca Sisca, Sisca Sofiyan Sofiyan Matondang Sofiyan Sofiyan Sofiyan Sofiyan Sofiyan Sofiyan Sri Martina Sri Sulistyawati Sri Sulistyawati styawan, jody Suci Fadhila Supitriyani Supitriyani Supitriyani, Supitriyani Syaifuddin Syaifuddin Syaifuddin Syaifuddin Tambunan, Yenni Sofiana Theodorus, Gabriella Franly Tina Novianti Sitanggang Toga Sehat Sihite Togar Timoteus Gultom Toni, Nagian Vitri Tarigan Vivi Wahana Wahana, Vivi Yansen Siahaan Yunior, Khomeiny Yusniar Lubis