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All Journal Jurnal Impresi Indonesia Majalah Iptek Politeknik Negeri Medan Polimedia Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Journal of Social Science
Dameria Naibaho
Politeknik Negeri Medan
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ANALISIS IMPLEMENTASI PENERAPAN ECONOMIC VALUE ADDED (EVA) DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN (HASIL PENELITIAN TAHUN 2010 – 2020) Dameria Naibaho
Majalah Iptek Politeknik Negeri Medan Polimedia Vol. 24 No. 3 (2021): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.368 KB) | DOI: 10.51510/polimedia.v24i3.709

Abstract

Latar belakang penelitian ini, adanya perbedaan persepsi Investor dalam menilai kinerja keuangan perusahaan yang menggunakan Accounting Profit (ROA, ROI dan ROE) dan Economic Profit (EVA, MVA). Penelitian ini bertujuan untuk melihat penerapan Economic Value Added (EVA) yang digunakan dalam menilai kinerja keuangan perusahaan yang ada di Bursa Efek Indonesia. Penelitian ini merupakan studi literatur dengan pendekatan kualitatif, yang menggunakan 14 artikel bertema penerapan EVA sebagai alat menilai kinerja keuangan perusahaan, yang dimuat dalam jurnal dari tahun 2010 – 2020. Pemilihan sampel dengan teknik purposive sampling. EVA digunakan dalam menilai kinerja keuangan perusahaan, karena dianggap lebih memberikan nilai yang adil bagi investor karena penggunaan EVA mempertimbangkan biaya modal. Hasil penelitian memperluhatkan bahwa penerapan metode EVA yang berdasarkan laba ekonomi memberikan nilai tambah bagi investor sebagai dasar pertimbangan berinvestasi, EVA yang positip berpengaruh signifikan terhadap return saham dan jika tidak berarti terdapat faktor eksternal lainnya yang sulit untuk diprediksi.
Penerapan Total Quality Management (TQM) pada PT Rackh Lintas Asia Dameria Naibaho; Ratna Ratna; Rehulina Bangun; Benhur Pakpahan; Friska Sipayung
Jurnal Impresi Indonesia Vol. 2 No. 4 (2023): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v2i4.2335

Abstract

Tujuan: Tujuan penelitian ini adalah untuk mengetahui apakah PT Rackh Lintas Asia Medan telah menerapkan konsep Total Quality Management (TQM) dengan melihat dari 4 komponen TQM yaitu fokus pada pelanggan, pendidikan dan pelatihan, perbaikan berkesinambungan dan keterlibatan manajerial. Metode: Penelitian ini merupakan studi kasus, dengan teknik pengumpulan data yang digunakan adalah teknik pengumpulan data menggunakan metode wawancara, dimana wawancara dilakukan dengan sales manager PT RackH lintas asia untuk mendapatkan data terkait penerapan Total Quality Managemen (TQM). Hasil: Data diperoleh di analisis secara deskriptif untuk mendapatkan gambaran tentang penerapan TQM berdasarkan 4 komponen tersebut. Kendala/ hambatan yang dialami perusahaan dalam memberikan pelayanan kepada pelanggan (dari dalam maupun dari luar) merupakan tantangan yang harus dihadapi oleh perusahaan dengan mencari solusi terbaik, dengan cara yang berbeda agar mampu bertahan dalam persaingan. Training dan retraining secara tidak langsung karyawan akan mengetahui skill apa saja yang harus mereka kuasai dan bisa membantu agar mereka lebih mengenali pimpinannya dimasa yang akan datang diantara karyawan yang ada di dalamnya. Kesimpulan: Berdasarkan data yang telah di kumpulkan dan di analisa maka dapat di simpulkan bahwa PT Rackh Lintas Asia telah menerapkan konsep Total Quality Management (TQM)
PENGENALAN VARIETAS INBRIDA PADI GOGO (INPAGO) MELALUI PLOT PERCONTOHAN DI NAGORI SIGODANG BARAT KECAMATAN PANEI KABUPATEN SIMALUNGUN Jonner Purba; Irawaty; Johnson A Marbun; Dameria Naibaho; Jhon Howad Siagian; Pebriadi Gultom
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 2 No. 2 (2022): Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei
Publisher : Lembaga Pengabdian Masyarakat Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.4 KB) | DOI: 10.36985/jpmsm.v2i2.505

Abstract

West Sigodang Nagori, Panei District, Simalungun Regency, is a nagori whose main livelihood is agriculture. Planting is done on mering land. The existing dry land is planted with food crops such as upland rice and corn, various vegetable crops, plantation crops including coffee, oranges, cocoa etc. Upland rice is a plant that is widely cultivated, the results are for their own needs. Upland rice planted are local varieties such as red sigambiri, white sigambiri, sipala, sironip and the others. Generally varieties have weaknesses such as deep age, low production, easy to fall and other weaknesses. The presence of a new upland rice variety called Inpago is a breakthrough that gives hope for increasing upland rice production. There are many varieties of Inpago that have been released to farmers for planting. From the results of several studies show that Inpago production is quite high. In addition, several Inpago varieties have adapted to land in the low to medium lands so that the distribution of their plantings has become more widespread. The pilot project (Demplot) held in West Sigodang Nagori is a way to introduce several Inpago varieties that have an agro-ecosystem that fits the nagori. In order to provide information about the growth and production of Inpago that is tested, several farmers are included in their cultivation and at harvest time, apart from farmers, local agricultural extension workers are also invited. Based on the yields, the farmers are interested in planting the Inpago Agritan variety and the seeds to be planted from the harvests of this pilot plot.
Accounting Treatment of Fixed Assets Based on PSAK No. 16/2018 At Union Metal Industry Medan Yulifati Laoli; Rosmaida Tambun; Dameria Naibaho
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.633 KB) | DOI: 10.46799/jss.v3i3.349

Abstract

Union Metalindo Jaya Medan is a company engaged in construction services for buildings, roads, parks, residential areas (real estate), and electrical installations or can also be declared a general contractor. To achieve the company’s goals that have been set, companies need various production factors to support and facilitate operational activities, namely fixed assets. This study aimed to determine whether the accounting treatment of fixed assets at Union Metalindo Jaya Medan followed the Statement of Financial Accounting Standards No. 16 of 2018. In writing this research, the nature of the research used is a case study. With this method, the facts regarding the accounting treatment policy for tangible fixed assets are obtained by observing and analyzing a research object problem that occurs in a research location on the existing suitability and then drawing conclusions from the problems studied. After conducting research, the authors concluded that the company in the accounting treatment of fixed assets is still not following PSAK No. 16 2018. Therefore, companies must consider many things in making policies on recording the acquisition price of fixed assets and expenditures after the acquisition of fixed assets. , Depreciation of fixed assets, as well as the presentation of fixed assets in the financial statements.
Co-Authors BENHUR PAKPAHAN Friska Sipayung Irawaty Jhon Howad Siagian Johnson A Marbun JONNER PURBA Pebriadi Gultom Ratna Ratna Rehulina Bangun Rosmaida Tambun Yulifati Laoli