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Pengaruh Kualitas Laporan Keuangan, Peranan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Efisiensi Tenaga Kerja Terhadap Kinerja ManajerialnKencana Luis Andreas; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4260

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This research was conducted at Kencana. The purpose of this study was to analyze the influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency affect the managerial performance of Kencana. The population and sample in this study were 47 financial employees of Kencana. Sampling technique used is census sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis using an multiple linear regression analysis. Conclusion in the study that simultaneously and partial the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency have a positive and significant effect on the managerial performance of Kencana. While partially the quality of financial statements.
THE EFFECT OF MARKETING MIX STRATEGY (7P) ON THE EFFECTIVENESS OF SALES OF PT. DUTAMULTI INTIOPTIC PRATAMA, TANJUNG MORAWA Christina Marsella; Syawaluddin; Mila Asmawiani Okta; Thomas Sumarsan Goh
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

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Abstract

This research was conducted on consumers who work at PT. Dutamulti Intioptic Pratama, Tanjung Morawa. The purpose of this study was to determine and analyze the effect of marketing strategy (7P) on the effectiveness of product sales. The population and sample in this study amounted to 60 people. The sampling technique used is saturated. Data collection techniques are by distributing questionnaires and interviews. Data analysis used multiple linear regression analysis. The conclusion in the study that simultaneously product, price, place, promotion, people, process, and physical evidence have a positive and significant effect on the effectiveness of product sales at PT. Dutamulti Intioptic Pratama, Tanjung Morawa. Partially, place has a positive and significant effect on the effectiveness of selling PT. Dutamulti Intioptic Pratama, Tanjung Morawa. Partially, physical evidence has a positive and significant effect on the effectiveness of selling PT. Dutamulti Intioptic Pratama, Tanjung Morawa, the remaining product, price, promotion, people, and process variables have no effect on the effectiveness of product sales of PT. Dutamulti Intioptic Pratama, Tanjung Morawa The magnitude of the coefficient of determination can be seen from the Adjusted R Square value is: 0.489 which means Product, Price, Place, Promotion, People, Process, Physical Evidence is able to explain Sales Effectiveness of 48.9% while the remaining 51.1% influenced by variables not examined such as: Market Segmentation, Price, Product Quality, and so on.
THE INFLUENCE OF MARKETING COMMUNICATIONS AND PROMOTION OF SALES TARGETS PT. SUMINSURYA MESINDOLESTARI Venesa; Syawaluddin Syawaluddin; Mila Asmawiani; Thomas Sumarsan Goh
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

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Abstract

This research was conducted on consumers who work at PT. Suminsurya Mesindolestari. The purpose of this study was to determine and analyze the effect of marketing communications and promotions on sales targets. The population and sample in this study amounted to 57 people. The sampling technique used is saturated. Data collection techniques are by distributing questionnaires and interviews. Data analysis used multiple linear regression analysis. The conclusion in the study that simultaneously marketing and promotion communications have a positive and significant effect on the sales target of PT. Suminsurya Mesindolestari. Partially, marketing communication has no effect on the sales target of PT. Suminsurya Mesindolestari. Partially, promotion has a positive and significant effect on the achievement of the sales target of PT. Suminsurya Mesindolestari. The magnitude of the coefficient of determination can be seen from the Adjusted R Square value is: 0.459 means that Marketing and Promotion Communications is able to explain the Sales Target of 45.9% while the remaining 54.1% is influenced by variables not examined such as: prices, discounts, promotions, and so on.
Effect Of Risk Based Capital, Claims Ratio, Premium Growth Ratio And Investment Ratio On Premium Income In PT Prudential Life Assurance Melviana Melviana; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.423

Abstract

The company seeks to increase the RBC ratio in order to meet regulatory requirements. The uncontrolled claims ratio shows the company's failure to manage the risks it receives so that it will have an impact on increasing premium income. The company is able to generate commensurate premium growth and increase its premium income. The analytical technique used in this research is a comparative descriptive analysis technique. Primary data were collected and obtained through interviews and observations while secondary data were obtained from literature related to the research topic. Risk Based Capital, Claims Ratio, Premium Growth Ratio, Investment Ratio, and Premium Income are used as research objects.The results show that the claims ratio, premium growth and investment ratio have no effect on premium income at PT Prudential Life Assurance. Risk Base Capital has an effect on premium income at PT Prudential Life Assurance. Risk Base Capital, claims ratio, premium growth and investment ratio have no effect on premium income at PT Prudential Life Assurance.
INFLUENCE OF DISTRIBUTION CHANNELS AND INFORMATION SYSTEMS MARKETING TO SALES EFFECTIVENESS PT. THE GREAT STAR OF MEDAN'S SUCCESS Winnie; Syawaluddin; Aidil Putra; Thomas Sumarsan Goh
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 10 No 2 (2022): Volume 10 Nomor 2 2022
Publisher : Universitas Putera Batam

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Abstract

This research was conducted on consumers who work at PT. Bintang Agung Sukses Medan. The purpose of this study is to determine and analyze the effect of distribution channels and marketing information systems on sales effectiveness. The population and sample in this study amounted to 42 people. The sampling technique used is saturated. Data collection techniques are by distributing questionnaires and interviews. Data analysis used multiple linear regression analysis. The conclusion in the study that simultaneously distribution channels and marketing information systems have a positive and significant effect on the sales effectiveness of PT. Bintang Agung Sukses Medan. Partially, the distribution channel has an effect on the sales effectiveness of PT. Bintang Agung Sukses Medan. Partially, the marketing information system has a positive and significant effect on the sales effectiveness of PT. Bintang Agung Sukses Medan. The magnitude of the coefficient of determination can be seen from the Adjusted R Square value is: 0.341 means that Distribution Channels and Marketing Information Systems are able to explain Sales Effectiveness by 34.1% while the remaining 65.9% is influenced by variables not examined such as: product discounts, market segmentation, product prices, and so on.
THE INFLUENCE OF ESOP (EMPLOYEE SHAREHOLDING PROGRAM), GOOD CORPORATE GOVERNANCE, INTEREST RATES, EXCHANGE RATES, INFLATION, DEFERRED TAXES ON FINANCIAL PERFORMANCE IN PROPERTY AND REAL ESTATE COMPANIES ARE LISTED ON THE INDONESIA STOCK EXCHANGE Bramanto Wijaya; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The purpose of this study was to examine and analyze the effect of ESOP (Employee Stock Ownership Program), Good Corporate Governance, Interest Rates, Exchange Rates, Inflation, Deferred Taxes on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange. The population in this study were 65 Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample of this research is 27 financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study uses multiple linear regression analysis. The results showed that the ESOP (Employee Stock Ownership Program) had no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. INSD has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. INST has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Public ownership has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Exchange Rates have no effect on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange. Inflation has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. Deferred Tax has no effect on the Financial Performance of Property and Real Estate Companies listed on the Indonesia Stock Exchange. ESOP (Employee Stock Ownership Program), Good Corporate Governance, Exchange Rate, Inflation, Deferred Tax have no effect on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange.
Pengaruh Komunikasi dan Disiplin Kerja terhadap Stress Kerja Karyawan PT. Priamtech Engineering Medan Aidil Putra; Syawaluddin Syawaluddin; Thomas Sumarsan Goh
Economics and Digital Business Review Vol. 3 No. 1 (2022): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v3i1.472

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Penelitian ini dilakukan pada karyawan yang bekerja di PT. Rekayasa Primatech Medan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh komunikasi dan disiplin kerja terhadap stres kerja karyawan. Populasi dan sampel dalam penelitian ini didapatkan sebanyak 50 orang. Teknik sampling yang digunakan adalah jenuh. Teknik pengumpulan data dengan menyebarkan kuesioner dan wawancara. Analisis data menggunakan analisis regresi linier berganda. Kesimpulan dalam penelitian bahwa secara simultan komunikasi dan disiplin kerja berpengaruh positif dan signifikan terhadap stres kerja karyawan PT. Rekayasa Primatech Medan. Secara parsial komunikasi berpengaruh terhadap stres kerja PT. Rekayasa Primatech Medan. Secara parsial disiplin kerja berpengaruh positif dan signifikan terhadap stres kerja PT. Rekayasa Primatech Medan. Besarnya koefisien determinasi terlihat dari nilai Adjusted R Square sebesar 0,316 yang artinya menjelaskan bahwa stres kerja karyawan sebesar 31,6% sedangkan sisanya sebesar 68,4% dipengaruhi oleh variabel yang tidak diteliti seperti: rotasi kerja, konflik, gaji, dan sebagainya
PENGARUH DIFFERENSIASI PRODUK DAN CITRA MEREK TERHADAP MINAT BELI KONSUMEN PADA PT PAREWA AERO CATERING MEDAN vivi Kosalim; Thomas Sumarsan Goh; Errie Margery
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

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Abstract. This research was conducted at PT Parewa Aero Catering Medan. Buying interest has decreased, as seen from Himodo's food sales due to the negligence of company officers in providing catering orders resulting in disappointment for consumers and catering food delivery times are also limited. The management of the company presents two types of traditional products that are useful to attract the attention of airline logging, but the dishes that are served often occur imperfections and result in airlines complaining about this dish such as the taste of food is not right, the color of the cuisine is less attractive and frequent forgetfulness put chili The taste of chillies put in the order is less spicy so consumers complain. The image of PT Parewa Aero Catering Medan's catering food brand namely Himudo and Himudo is still less well known among customers, so the demand for catering food is not as many as competing companies such as Aerofood ACS Garuda Indonesia catering services. The population in this study were 145 consumers and a sample of 107 consumers. Data collection techniques are by distributing questionnaires, interviews, documentation studies and literature studies. Data analysis using validity and reliability test, classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Conclusions in the study that simultaneously product differentiation influences and brand image on consumer buying interest at PT. Parewa Aero Catering Medan. Partially Product Differentiation has an effect on Consumer Buying Interest at PT. Parewa Aero Catering Medan. Partially Brand Image influences Consumer Purchasing Interests at PT Parewa Aero Catering Medan. Keywords: Differentiation, Brand Image, Buying Interest 
Pengaruh Laba Kotor, Laba Bersih, Inflasi, Laba Operasi dan Piutang Terhadap Arus Kas Aldy Vincent; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 2 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.365

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PT. Angkasa Murni Medan yang bergerak di bidang perdagangan grosir makanan dan minuman lainnya yang mengandung glukosa fruktosa. Angkasa Murni Medan, yang direncanakan oleh manajemen tinggi sehingga biaya untuk melaksanakan kegiatan operasional perusahaan dilakukan dengan harapan. Arus kas masa depan yang tinggi yang direncanakan berguna untuk membiayai kegiatan operasi perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis deskriptif komparatif. Data primer dikumpulkan dan diperoleh melalui wawancara dan observasi sedangkan data sekunder diperoleh dari literatur yang berkaitan dengan topik penelitian. Laba kotor, laba bersih, inflasi, laba operasi, piutang dan arus kas masa depan digunakan sebagai objek penelitian. Hasil penelitian menunjukkan bahwa laba kotor, laba bersih, laba usaha dan piutang sebagian mempengaruhi arus kas masa depan di PT Angkasa Murni Medan. Inflasi sebagian tidak berpengaruh terhadap arus kas ke depan di PT Angkasa Murni Medan.
Analisis Faktor-Faktor yang Mempengaruhi Capital Adequacy Ratio pada Perusahaan Perbankan Alpian Tionarto; Thomas Sumarsan Goh; Elidawati Elidawati
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 2 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.366

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Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ROA, Size (ukuran perusahaan), Risiko kredit, Loan to Deposit Ratio, BOPO dan Posisi Devisa Neto (PDN) terhadap Capital Adequacy Ratio pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah 43 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Sampel penelitian ini adalah 7 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Peneliti mengumpulkan data penelitian dengan menggunakan metode dokumentasi dan studi pustaka. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Return on Assets tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Size (ukuran perusahaan) memiliki pengaruh terhadap variabel dependen Capital Adequacy Ratio. Risiko kredit tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Loan to Deposit Ratio tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Biaya Operasional Pendapatan operasional tidak berpengaruh terhadap variabel dependen Capital Adequacy Ratio. Posisi Devisa Neto (PDN) tidak berpengaruh terhadap variabel terikat Rasio Kecukupan Modal. ROA, Size (ukuran perusahaan), Risiko kredit, Loan to Deposit Ratio, BOPO dan Posisi Devisa Neto (PDN) tidak berpengaruh terhadap Capital Adequacy Ratio pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.