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Implementation of Internal Control In Improving Retail Business Effectiveness Hasibuan, Hasrul Azwar
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1151

Abstract

The implementation of internal control in enhancing the effectiveness of retail business is a crucial strategy for managing operational and financial activities. Internal control involves various policies, procedures, and systems designed to safeguard company assets, minimize the risk of fraud and errors, and improve efficiency and compliance in daily operations. One key aspect of internal control is inventory and stock management. With an effective system to monitor inventory, retail businesses can avoid stock loss or shortages, reduce unnecessary storage costs, and enhance customer satisfaction by consistently providing available products. Furthermore, internal control includes monitoring sales activities, cash management, and adherence to company policies and procedures. By ensuring strict control over cash receipts, credit card usage, and other financial transactions, retail businesses can reduce the risk of theft or financial loss, while maintaining customer trust and compliance with applicable tax regulations. Beyond operational aspects, internal control also encompasses human resource management in retail. Implementing clear policies and procedures regarding payroll, promotions, training, and employee discipline can improve team effectiveness, reduce inefficiency or misuse of resources, and maintain a healthy and professional work environment. Overall, effective internal control implementation can provide benefits such as improved operational efficiency, reduced financial risk, asset protection, and enhanced compliance, enabling retail businesses to optimize long-term growth and sustainability in a competitive market.
HUMAN RESOURCE-BASED ENTREPRENEURSHIP IN ERA OF INDUSTRIAL REVOLUTION 4.0 : A STUDY ON DIGITAL STARTUPS IN MEDAN Muhammmad Isa Indrawan; Hasrul Azwar Hasibuan; Elfitra Desy Surya; Rahul Ardian Fikri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4059

Abstract

The development of the Industrial Revolution 4.0 has brought significant changes in the business world, especially in the digital startup sector. In this context, human resources (HR) are the key elements that determine the success of entrepreneurship. This study aims to analyze the role of human resources in encouraging the success of entrepreneurship in digital startups in Medan City. The approach used is quantitative descriptive with data collection through questionnaires distributed to digital startup actors. Data analysis was carried out using linear regression techniques to test the influence of human resource competencies on business success. The results show that human resource competencies that include innovation skills, mastery of digital technology, adaptive flexibility, and team collaboration have a significant influence on the success of startups. These findings confirm that in the era of the Industrial Revolution 4.0, strengthening the quality and capacity of human resources is a crucial strategy for the growth and sustainability of digital startups. This research provides practical contributions for business actors and local governments in building a digital entrepreneurship ecosystem based on the development of superior human resources.
Analysis of Internal and External Environment towards Competitive Advantage and Performance of SMEs Klambir V Hasrul Azwar Hasibuan; Nashrudin Setiawan; Virlanda Ashara
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2132

Abstract

This study aims to investigate how the use of digital technologies, including e-commerce and social media, can play an important role in enhancing the influence of business strategy on the performance of Micro, Small and Medium Enterprises (MSMEs). This study will evaluate whether digital technology acts as an intermediary that facilitates the positive impact of business strategy on MSME performance in Klambir V Kecamtan Hamparan Perak. This research uses a quantitative approach with an explanatory research design, observation and questionnaire methods, with purposive sampling of food and culinary products located around Klambir V District. The analytical tool used is Multiple Regression. Population and sample of SMEs as many as 55 SMEs.
PENGARUH HUBUNGAN INTERPERSONAL DAN EFEKTIVITAS KERJA TERHADAP KUALITAS PELAYANAN PUBLIK: Studi Empiris Pada Kantor Basarnas Medan Nashrudin Setiawan; Hasrul Azwar Hasibuan; Abdi Setiawan
Jurnal Ilmu Manajemen METHONOMIX Vol 1 No 2 (2018): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the effect of interpersonal relationships and work effectively on public service quality in the National SAR Agency (BASARNAS). This research is a quantitative research using 53 respondents as the samples. A multiple regression analysis was used to analyze the data. The research findings indicate that interpersonal relationships and work effectiveness have a positive and significant effect on public service quality.
The Effect of Training, Occupational Safety, Health and Work Motivation on Employee Performance at PT. Amal Tani Langkat Reza Ramadan Ginting; Hasrul Azwar Hasibuan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11296

Abstract

This study aims to examine and provide a clearer understanding of the effect of training, occupational health and safety, and work motivation on employee performance at PT Amal Tani Langkat. This research employs a quantitative method with a total of 45 respondents. The data were analyzed using statistical formulas and processed with SPSS version 26. The results indicate that training has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as evidenced by the t-test results with a t-value of 4.418 > t-table 2.018 and a significance value of 0.000 < 0.05. Occupational health and safety also have a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as shown by the t-test results with a t-value of 2.313 > t-table 2.018 and a significance value of 0.026 < 0.05. Furthermore, work motivation has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as proven by the t-test results with a t-value of 5.775 > t-table 2.018 and a significance value of 0.000 < 0.05. Simultaneously, training, occupational health and safety, and work motivation have a significant effect on employee performance, as indicated by the F-test re
Analysis Of The Influence Of Leadershiip Style, Work Motivation, And Organizational Culture On The Work Discipline Of Village Officials At The Muliorejo Village Office, Sunggal Subdistrict, Deli Serdang Regency Vira Febriani; Teguh Wahyono; Hasrul Azwar Hasibuan
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.10964

Abstract

This research aims to analyze the influence of leadership style, work motivation, and organizational culture on the work discipline of village officials at the Muliorejo Village Office, Sunggal District, Deli Serdang Regency, both partially and simultaneously. The population consists of 30 respondents with a saturated/sensus sampling technique, meaning the entire population is used as the research sample. The research was conducted in 2025, using questionnaires to obtain primary quantitative data, which was then analyzed with SPSS 26 using multiple linear regression. The analysis shows that leadership style, work motivation, and organizational culture individually and together have a significant positive influence on work discipline. The partial test (t-test) revealed: leadership style (t-count 2.412 > t-table 2.05 with sig. 0.029); work motivation (2.789 > t-table 2.05 with sig. 0.015); organizational culture (2.544 > t-table 2.05 with sig. 0.027). The simultaneous test (F-test) yielded F-count 12.644 (sig. 0.004), with F-table 2.98, thus all hypotheses (H1-H4) are accepted. Organizational culture is the dominant factor with the highest beta (0.542), explaining 42.9% of the variation in work discipline, with a fairly strong correlation (R = 0.530).
Analysis of Leadership, Organizational Culture, Work Facilities, and Reward Systems on Employee Performance at PT Jumaku Berjaya Sentosa Lismayana Eryanti Siregar; Hasrul Azwar Hasibuan; Daud Arifin
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11068

Abstract

This study aimed to analyze the effects of leadership, organizational culture, work facilities, and reward systems on employee performance at PT Jumaku Berjaya Sentosa. The research was conducted in 2026 using a quantitative approach. All 46 employees were included as respondents through a saturated sampling technique, resulting in a sample size equal to the research population. The data used were primary quantitative data obtained directly from respondents through the distribution of structured questionnaires. Data processing and analysis were carried out using SPSS version 24.0 with multiple linear regression analysis methods. The results of the analysis indicated that leadership, organizational culture, work facilities, and reward systems had positive and significant effects on employee performance, both partially and simultaneously. The regression equation obtained in this study was Y = 1.125 + 0.166X₁ + 0.272X₂ + 0.318X₃ + 0.168X₄ + e. The partial test results (t-test) showed that each independent variable had a calculated t-value greater than the t-table value with a significance level below 0.05, indicating a significant effect on employee performance. Meanwhile, the simultaneous test results (F-test) showed that the calculated F-value was greater than the F-table value with a significance level of 0.000, meaning that all independent variables jointly had a significant effect on employee performance. The work facilities variable was the most dominant factor influencing employee performance, as indicated by the largest regression coefficient and t-value. Overall, leadership, organizational culture, work facilities, and reward systems contributed 94.7% to employee performance, with a very strong relationship level indicated by a correlation coefficient value of 0.975.
Analysis Of Competency, Workload And Job Fatigue On Employee Performance In PT. Indokom Citra Persada Putri Syahranti Tanjung; Hasrul Azwar Hasibuan; Muhammad Toyib Daulay
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11225

Abstract

This study aims to analyze Competence, workload, and work fatigue on employee performance at PT Indokom Citra Persada. This study uses a quantitative method involving 78 employees as respondents. Data collection was carried out using questionnaires. The data obtained were analyzed using statistical formulas, namely by using the normality test, multicollinearity test, heteroscedasticity test, and multiple linear regression analysis with the SPSS Version 23.0 program. The results of this study indicate that the t-value of 5.704 is greater than the t-table of 1.99 with a significance level of 0.000. Thus, H1 is accepted and H0 is rejected, which means that competence has a positive and partially significant influence on employee performance. The t-value of 2.976 is greater than the t-table of 1.99 with a significance level of 0.004. Thus, H2 is accepted and H0 is rejected, which means that workload has a positive and partially significant effect on performance. The t-value of -0.010 is smaller than the t-table of 1.99 with a significance level of 0.912. Thus, H3 is rejected and H0 is accepted, which means that fatigue has a negative and partially insignificant effect on performance. The F-value of 2.73. Because the F-value of 19.089 is greater than the F-table of 2.73, it can be concluded that the variables of competence, workload, and fatigue have a significant effect simultaneously on performance.
The Impact of Work-Life Balance and Workload on Employee Performance at PT PLN (Persero) Customer Service Implementation Unit (UP3) Binjai Fadhlal Nugraha; Hasrul Azwar Hasibuan; Saimara A.M Sebayang
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11389

Abstract

Employee performance is the backbone of organizational success in public service institutions, including PT PLN (Persero) UP3 Binjai. This study aims to analyze the effect of work-life balance and workload on employee performance, both partially and simultaneously. A causal associative quantitative approach was employed, with data collected through a Likert-scale questionnaire ranging from 1 to 5. A total of 58 respondents were selected from 136 employees using Slovin's formula at a 10% margin of error. Data were analyzed using multiple linear regression with SPSS version 26. The results indicate that work-life balance has a positive and significant effect on employee performance, evidenced by a t-value of 15.918 with a significance level of 0.000. Meanwhile, workload shows no significant partial effect on performance, with a regression coefficient of +0.074, suggesting that employees have sufficiently adapted to existing work pressures. Simultaneously, both variables significantly influence employee performance, with an Adjusted R Square of 0.949, meaning 94.9% of performance variation is explained by the two variables. These findings confirm that maintaining a healthy balance between professional and personal life is the dominant factor driving employee productivity in the electricity service sector.
An Analysis of the Effects of Work Ability, Work Supervision, and Personality on Employee Performance at PT Pelindo Multi Terminal, Belawan Branch Maya Widiyanti; Juniarti Juniarti; Hasrul Azwar Hasibuan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1501

Abstract

This study aims to analyze the effect of work ability, work supervision, and personality on employee performance at PT Pelindo Multi Terminal Branch Belawan. A quantitative approach with a descriptive method was employed, and statistical analysis was conducted using SPSS version 26. The population consisted of all permanent employees totaling 98 individuals, and a saturated sampling technique was applied, in which the entire population was used as the research sample. The results indicate that work ability, work supervision, and personality each have a positive and significant effect on employee performance partially. Simultaneously, these variables also have a positive and significant effect on employee performance. The coefficient of determination of 82.5% suggests that employee performance is explained by work ability, work supervision, and personality, while the remaining 17.5% is influenced by other variables not examined in this study.