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All Journal Maneggio: Jurnal Ilmiah Magister Manajemen Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmu Manajemen Maker: Jurnal Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Satyagraha International Journal of Business, Law, and Education JURNAL ILMIAH GLOBAL EDUCATION International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Strategic: Journal of Management Sciences Buletin Abdi Masyarakat (BAM) Jurnal Pengabdian Mandiri Room of Civil Society Development International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science Room of Civil Social Development
Hendrick Sasimtan Putra
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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ANALYSIS OF FACTORS INFLUENCING UMKM TAXPAYER COMPLIANCE IN PEMATANGSIANTAR CITY: ONE-STOP SERVICE TAX PROGRAM APPROACH Putra, Loist Abdi; Ambarita, Marthin Hutler; Putra, Hendrick Sasimtan; Loist, Christine; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6173

Abstract

Purpose: This research aims to analyze the factors that influence MSME taxpayer compliance in Pematangsiantar City, with a focus on aspects of tax knowledge, taxpayer awareness, modernization of tax administration, and firmness of tax sanction. Methods: This study employs a quantitative causality method in a literature and field research design. For the purpose of testing hypotheses, a partial least squares-based Structural Equation Model (SEM) technique was used. Findings and discussion: The analysis's findings demonstrate that these four variables significantly and favorably affect taxpayer compliance. A strong understanding of taxes aids in taxpayer comprehension of their responsibilities, and a recognition of the significance of taxes motivates compliance. Stricter tax penalties have a deterrent impact that promotes compliance, while modernized tax administration makes filing and paying taxes easier and more efficient.. Conclusion: This research provides important insights for tax authorities in designing policies and strategies to increase tax compliance among MSMEs, which ultimately contributes to increasing state revenues and regional economic development.
PENGARUH LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, Hendrick Sasimtan; Lie, Darwin; efendi, Efendi; Julyanthry, Julyanthry
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 3 No 2 (2017): DESEMBER 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v3i2.65

Abstract

Adapun rumusan masalah penelitian ini adalah bagaimana pengaruh likuiditas dan aktivitas terhadap profitabilitas pada perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penulisan ini adalah penelitian kepustakaan dan penelitian lapangan. Data yang digunakan adalah data kualitatif dan data kuantitatif, dan teknik pengumpulan data yang digunakan adalah metode dokumentasi. Kemudian teknik analisis data menggunakan metode deskriptif kualitatif dan metode deskriptif kuantitatif.Hasil penelitian dapat disimpulkan sebagai berikut: 1.Rata-rata Current Ratio sebesar 3,120 kali, rata-rata Total Assets Turnover sebesar 1,327 kali, dan rata-rata ReturnOn Assets sebesar 0,161 kali. 2. Hasil regresi linier berganda, yaitu Ŷ = 0,020 + 0,069 X1 – 0,056 X2, yang artinya likuiditas berpengaruh positif terhadap profitabilitas sementara aktivitas berpengaruh negatif terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2011-2016. 3. Hasil analisis koefisien korelasi menyatakan bahwa terdapat hubungan yang sangat kuat antara likuiditas dan aktivitas dengan profitabilitas yaitu sebesar 0,838. Koefisien determinasi adalah sebesar 0,702, artinya bahwa likuiditas dan aktivitas dapat menjelaskan profitabilitas sebesar 70,2%. 4. Hasil uji F diperoleh nilai signifikansi 0,000 < 0,05 maka H0 ditolak artinya likuiditas dan aktivitas berpengaruh signifikan terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2011-2016 5.
TEACHER PERFORMANCE BASED ON SELF-EFFICACY AND LOCUS OF CONTROL Dharma, Edy; Putra, Hendrick Sasimtan; Sherly, Sherly
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 10 No 1 (2024): Volume 10 Nomor 1 Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v10i1.648

Abstract

The purpose of this study is to determine the performance of Sultan Agung Private Junior High School teachers, assessed based on self-efficacy and locus of control. This study employs a quantitative research approach with the research subjects being 36 permanent teachers at Sultan Agung Private Junior High School. Data collection involves the use of questionnaires, interview interactions, and documentation. Validity and reliability testing are part of the research instrument validation. Data is analyzed using quantitative descriptive analysis techniques, including normality testing, regression analysis, correlation and determination testing, as well as hypothesis testing. The findings of this research can be summarized as follows: (1) The correlation between self-efficacy, locus of control, and teacher performance is both positive and significant, whether considered simultaneously and partially; (2) There exists a moderately high correlation between self-efficacy and locus of control with regards to teacher performance.
The Influence of Ethical Leadership on Employee Engagement: Analyzing the Role of Work-Life Balance as a Mediating Variable Silalahi, Marto; Hadikusumo, Reina A.; Simatupang, Sudung; Putra, Hendrick Sasimtan; Sudirman, Acai
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.915

Abstract

In the context of the creative economy industry, which is often characterized by a dynamic work environment and high work expectations, employee engagement is crucial to increase productivity and retain the best talent. This study aims to analyze the effect of ethical leadership on employee engagement by considering work-life balance as a mediating variable in the creative economy industry in Indonesia. The sample used was 150 respondents, determined by the purposive sampling method, and then analyzed using the SEM-PLS method. The results of this study confirm that ethical leadership has a positive and significant effect on work-life balance. Furthermore, ethical leadership and work-life balance positively and significantly affect employee engagement. The mediation effect analysis also proves that work-life balance can mediate the relationship between ethical leadership and employee engagement. This study is expected to provide new insights into how ethical leadership can effectively increase employee engagement through work-life balance and provide practical recommendations for leaders to support employee well-being in this competitive industry.
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA GURU DI SMP TAMAN SISWA PEMATANGSIANTAR Putra, Hendrick Sasimtan; Candra, Vivi; Putri, Debi Eka; Hanum, Farida
Jurnal Ilmiah Satyagraha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v8i1.1238

Abstract

This study aims to analyze the representation of Organizational Citizenship Behavior (OCB) and teacher performance at SMP Taman Siswa Pematangsiantar, as well as evaluate the influence of OCB on teacher performance. The research employs a quantitative design with a descriptive approach through literature and field studies, involving a population of 24 individuals. Data were collected through questionnaires, interviews, and documentation, and analyzed using normality tests, descriptive analysis, and quantitative analysis. The results indicate that OCB and teacher performance are categorized as good. Furthermore, it was found that OCB has a positive and significant influence on teacher performance. The relationship between OCB and teacher performance is strong, with OCB making a significant contribution to explaining the teacher performance variable. These findings highlight the strategic role of OCB in enhancing teacher performance, making the optimization of OCB a crucial factor in improving the quality of education.
DUKUNGAN KEPADA GURU SDN 091440 MANIK HATARAN UNTUK MELAKUKAN REFEKSI TERHADAP PROSES PEMBELAJARAN Marisi Butarbutar; Sudung Simatupang; Ernest Grace; Debi Eka Putri; Hendrick Sasimtan Putra
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 3: Maret 2025
Publisher : Bajang Institute

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

Abstract

Pelaksanaan pengabdian ini berfokus agar mampu untuk meningkatkan kompetensi guru dan juga agar guru mampu mengasah kemampuan kecerdasan spiritual dari guru di SDN 091440 Manik Hataran Kabupaten Simalungun, Sumatera Utara. Metode yang digunakan dengan metode workshop, dan hasilnya pada saat sesi tanya jawab masih ditemukan para guru SDN 091440 Manik Hataran Kabupaten Simalungun, Sumatera Utara yang kompetensinya masih belum optimal dan juga guru mash sering lupa dalam menerapkan prinsip-prinsip spritualisme pada saat proses pembelajaran kemudian kurangnya motivasi guru dalam mengajar. Dengan adanya workshop tersebut besar harapan ke depannya bahwa guru di SDN 091440 Manik Hataran Kabupaten Simalungun, Sumatera Utara mampu meningkatkan kompetensinya serta selalu menerapkan spritualisme serta adanya motivasi yang tinggi dalam mengajar terhadap murid-muridnya
Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.
Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN STRUKTUR MODAL PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EEFEK INDONESIA TAHUN 2021-2023 Syahputri, Anggraini; Putri, Debi Eka; Ervina, Nelly; Putra, Hendrick Sasimtan
Strategic: Journal of Management Sciences Vol. 5 No. 2 (2025): Strategic Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v5i2.387

Abstract

This study aims to analyze the effect of asset structure and profitability on capital structure in plastic and packaging companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Capital structure serves as the dependent variable, while asset structure and profitability are the independent variables. The population in this study includes all plastic and packaging companies listed on the Indonesia Stock Exchange, with a sample of 13 companies selected using purposive sampling. Data were obtained through documentation of annual financial reports and analyzed using multiple linear regression analysis. The results show that asset structure has no significant effect on capital structure, with a significance value of 0.701 (> 0.05). In contrast, profitability has a negative and significant effect on capital structure, with a significance value of 0.050 (= 0.05). These findings indicate that companies with higher profitability tend to rely more on internal financing rather than debt.
The Application Of Green Human Resource Management in Influencing The Environment Of Modern Organizations Simatupang, Sudung; Silalahi, Marto; Putra, Hendrick Sasimtan; Putri, Debi Eka; Butarbutar, Marisi
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.2254

Abstract

Green Human Resources Management (GHRM) is a strategic approach to human resource management that integrates sustainability values and environmentally friendly practices within organizations. This study indicates that the implementation of GHRM has a positive and significant impact on the modern organizational environment by improving resource efficiency, reducing negative environmental impacts, and fostering a sustainability-oriented work culture. Furthermore, GHRM contributes to enhancing corporate image, employee loyalty, and organizational competitiveness in an era where social and ecological responsibility are highly demanded. Thus, GHRM can serve as a key pillar in building modern organizations that are adaptive, innovative, and oriented toward long-term sustainability.
Co-Authors Acai Sudirman Anggraini Syahputri Annisa Hamzah Arshandy, Eliza Aswatama, Gian Butarbutar, Marisi Butarbutar, Novita Candra, Vivi Christine Loist Darwin Lie Debi Eka Putri Dharma, Edy Edy Dharma Efendi Efendi Efendi efendi Efendi, Efendi Eka Purnama Sari Eka Purnama Sari, Eka Purnama Eliza Arshandy Ernest Grace Farida Hanum Farida Hanum Hadikusumo, Reina A. Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kevin Indajang Marthin Hutler Ambarita Marto Silalahi Musa Fernando Silaen Nainggolan, Christine Dewi Nelly Ervina Onita Sari Sinaga Pawer Darasa Panjaitan Putra, Loist Abdi Rico Nur Ilham Sherly Sherly sherly sherly Siallagan, Shintauli Silaen, Musa F. Simatupan, Sudung Simatupang, Sudung Simatupang, Sudung Siregar, Liper sisca Sisca Sisca, Sisca Sudung Simatupan Sudung Simatupang Syahputri, Anggraini Vivi Candra Vivi Candra