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Audit Kinerja Manajemen Sumber Daya Manusia Sebagai Instrumen Strategis Tata Kelola SDM Berkelanjutan Pada PT. Bank Sumut: Kajian Systematic Literature Review Latifa Ramadhani; Inggit Aprilia Utami; Julianto Hutasuhut; Leyli Rahmadani; Intan Pratiwi; Hadi Halomoan Hasibuan; Muhammad Hilman Fikri
Manajemen: Jurnal Ekonomi Vol. 8 No. 2 (2026): Manajemen: Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/41ke7g82

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas Audit Kinerja Manajemen Sumber Daya Manusia (MSDM) dalam mendukung tata kelola SDM berkelanjutan pada PT. Bank SUMUT. Penelitian dilatarbelakangi oleh masih dominannya kajian MSDM yang berfokus pada hubungan faktor-faktor SDM dengan kinerja pegawai, sementara peran audit MSDM sebagai instrumen evaluasi strategis dalam mendukung keberlanjutan organisasi masih relatif terbatas. Penelitian menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR) melalui tahapan Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), yang meliputi identification, screening, eligibility, dan inclusion. Sumber data terdiri atas artikel ilmiah yang relevan, Sustainability Report PT. Bank SUMUT Tahun 2023–2025, serta berbagai literatur teoritis mengenai audit MSDM, Human Capital, dan Sustainability Governance. Analisis data dilakukan melalui content analysis, thematic analysis, dan narrative synthesis. Hasil penelitian menunjukkan bahwa kompetensi, pelatihan, pengembangan karir, kompensasi, komunikasi organisasi, budaya kerja, work-life balance, dan psychological capital merupakan faktor-faktor strategis yang memengaruhi kualitas pengelolaan SDM pada PT. Bank SUMUT. Namun demikian, faktor-faktor tersebut memerlukan evaluasi yang sistematis melalui Audit Kinerja MSDM untuk memastikan efektivitas implementasinya. Penelitian ini menemukan bahwa Audit Kinerja MSDM berperan sebagai instrumen governance yang menghubungkan pengelolaan SDM, penguatan Human Capital, Sustainable Human Resource Management (Sustainable HRM), dan Sustainability Governance.  Secara teoretis, penelitian ini memperluas perspektif Audit Kinerja MSDM dari fungsi pengawasan administratif menjadi instrumen strategis yang mendukung tata kelola SDM berkelanjutan dan keberlanjutan organisasi
Pengaruh Literasi Keuangan dan Artificial Intelligence Terhadap Minat Investasi Pasar Modal Pada Mahasiswa Prodi Akuntansi di Kota Medan Ardhansyah Putra Hrp; Julianto Hutasuhut; Indra Fauzi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6811

Abstract

The purpose of this study was to analyze the effect of Financial Literacy, and Artificial Intelligence on Capital Market Investment Interest among Accounting Study Program Students at Medan City. The study population consisted of 213 active students from the Accounting Study Program at the Faculty of Economics and Business at Medan City. The research sample was selected using a purposive sampling technique, resulting in a sample of 172 students who met specific criteria. Data collection used a questionnaire method. The method used in this study was multiple regression analysis with the help of SPSS software version 22. The results of the study showed that the independent variables had a significant effect on the dependent variable. Based on the results of the determination coefficient test, the R-squared value was 41%, with the remaining 59% attributed to other variables not included in this study and based on the results of the partial test of the financial literacy variable, budgeting strategy, and artificial intelligence, affected investment interest in the capital market.
Community Economic Empowerment With The Tabulampot Method In Medan Sinembah Village, Deli Serdang, North Sumatra Julianto Hutasuhut; Abd. Rasyid Syamsuri; Adrial Falahi; Yayuk Yuliana
International Journal Of Community Service Vol. 2 No. 2 (2022): May 2022 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i2.94

Abstract

This community service was conducted in Medan Sinembah Village, Tanjung Morawa District, Deli Serdang Regency, North Sumatra Province. Based on the the research results, information was obtained that in general the community faces several problems regarding economic empowerment, one of which is their lack of ability from the aspect of science and technology to make their home gardens more productively. The purpose of this community service is to provide direction and socialization for the community through women from Family Welfare Empowerment regarding vegetable cultivation using the Tabulampot method (Planting Fruits in Pots) so that they are more motivated and proactive to solve the economic problems they are facing. The benefits that are expected from this community service activity are the people can use the land around their home yards for more productive results and at the same time can make it a valuable experience in entrepreneurship. At least vegetable cultivation using the tabulampot method, a group of families can save household costs by no longer buying vegetables to meet their daily needs. The methods used in this activity are as follows: (1) Focus Group Discussion (FGD), (2) Lecture method, and (3) Demonstration method. The expected outcome of this community service is an increase in the knowledge and technology possessed by the community about vegetable cultivation using the tabulampot method.  
The Impact of Emotional Intelligence, Organizational Climate, and Moral Behavior on The Performance of State Civil Services at The Forestry Service of North Sumatra, Medan City Alamsyah Hasibuan; Julianto Hutasuhut; Abd. Rasyid Syamsuri; Muhammad Hilman Fikri
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 2 No. 5 (2022): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v2i5.217

Abstract

This study intends to examine how the state civil apparatus at the Forestry Service of North Sumatra, Medan City, performs in relation to emotional intelligence, organizational climate, and ethical behavior. This study used a quantitative research methodology. Pre-research completed in March 2022 serves as the foundation for the remainder of this study. Observation, documentation studies, and questionnaires were the data collection methods employed. The population of this study consisted of up to 60 workers from the Forestry Service of North Sumatra in Medan City. A saturation sampling approach was used to sample all populations. Multiple linear regression is the analytical technique employed, and the SPSS (Statistical Product Software Solution) program is used. The study's findings demonstrate that emotional intelligence significantly and positive affects the effectiveness of the State Civil Apparatus. The performance of the State Civil Apparatus is positively and significantly impacted by organizational climate. The State Civil Apparatus performs better and much better when ethical behavior is followed. The State Civil Apparatus performs better when emotional intelligence, organizational atmosphere, and ethical behavior are all present. According to this study's coefficient of determination (R2) of 0.743, ethical conduct, organizational atmosphere, and emotional intelligence together account for 74.3% of the State Civil Apparatus' performance. Keywords: Emotional Intelligence, Organizational Climate, Ethical Behavior, Performance of State Civil Apparatus
The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at the Brastagi Gatot Subroto Supermarket Medan Hetti Elviani; Julianto Hutasuhut
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 2 No. 6 (2022): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v2i6.218

Abstract

The purpose of this study is to examine how customer happiness and service quality affect customer loyalty at Brastagi Gatot Subroto Supermarket in Medan. This study used a quantitative methodology. Observation, recordkeeping, and questionnaires are all used as research data collection methods. The Supermarket Brastagi Gatot Subroto Medan's entire customer base makes up the research population. 150 clients of the Brastagi Gatot Subroto Supermarket in Medan served as samples for this study, which was calculated using the Hair formula. Multiple linear regression analysis utilizing the SPSS Version 25.00 application is the data analysis method. The study's findings demonstrate that customer loyalty at the Supermarket Brastagi Gatot Subroto Medan is positively and significantly influenced by service quality, with a coefficient value of 0.603, a t-count > t-table value of (10.769 > 1.6550), and a significant value of 0.000 less than 0.05. At the Supermarket Brastagi Gatot Subroto Medan, customer satisfaction has a positive and substantial impact on customer loyalty, with a coefficient value of 0.319, t-count > t-table (5.718 > 1.6550), and a significant 0.000 less than 0.05. With a value of Fcount (145.217) > Ftable (3.06), and a significance value of 0.000 0.05, the findings of the F test demonstrate that service quality and customer satisfaction simultaneously affect customer loyalty at the Supermarket Brastagi Gatot Subroto Medan. Keywords: Service Quality, Customer Satisfaction, Customer Loyalty
Implementasi Pencatatan Akuntansi Dengan Menggunakan Aplikasi Accurate Di UPT SD Negeri 067250 Mabar Hilir Medan Deli henny henny; Wan Dian Safina; Julianto Hutasuhut
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.2772

Abstract

Telah dilakukan pengabdian masyarakat di UPT SD Negeri 067250 Mabar Medan Deli. Permasalahan yang terdapat disini adalah terjadinya minimnya pengetahuan para guru dalam hal pencatatan akuntansi dan penggunaan aplikasi accurate dan banyak faktor-faktor lain yang menyebabkan pencatatan keuangan menggunakan aplikasi accurate tidak lah penting bagi mereka. Pencatatan akuntansi keuangan menggunakan aplikasi accurate untuk sekarang ini merupakan suatu hal yang penting Dimana dokumen-dokumen transaksi disimpan secara otomatis di aplikasi accurate jadi Ketika ingin membuka dokumen transaksi tinggal buka filenya saja tidak perlu menimbun berkas-berkas yang ujung-ujung terbuang dan dimakan rayap. Salah satu solusi permasalah tersebut adalah dengan menggunakan pencatatan akuntansi menggunakan aplikasi accurate agar lebih memudahkan owner dalam mengakses data berserta menghitung transaksi-transaksi yang terjadi disekolah tersebut. Metode pendekatan yang ditawarkan untuk menyelesaikan masalah pada kegiatan pengabdian ini adalah sebagai berikut: (1) Metode ceramah untuk tahap sosialisasi pencatatan akuntansi dan penggunaan aplikasi accurate (2) Metode diskusi untuk tahap pemahaman pencatatan akuntansi dan penggunaan accurate. Efektivitas kegiatan diukur dengan memberikan kuisoner kepada peserta. Hasil yang diperoleh persentase peningkatan pengetahuan dari proses edukasi ini terlihat dari data pengisian kuisioner 90% menunjukkan sangat setuju dan 10% menunjuk setuju terhadap materi edukasi yang diberikan, hal ini menunjukkan kegiatan ini sangat bermanfaat. Melalui kegiatan ini para guru SD Negeri 067250 diharapkan dapat menggunakan aplikasi accurate untuk saat ini dan kedepannya.
PENGARUH KUALITAS PRODUK, HARGA DAN PEMASARAN ONLINE TERHADAP KEPUTUSAN KONSUMEN PADA PERCETAKAN CV. ANAK KAMPUNG NAMORAMBE DELI SERDANG Sekar Gita Safitri; Nur’ain Harahap; Julianto Hutasuhut; Zamaluddin Sembiring
JURNAL MUTIARA MANAJEMEN Vol 10 No 1 (2025): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Untuk mengetahui pengaruh kualitas produk, harga, dan pemasaran online terhadap keputusan konsumen, baik secara parsial maupun simultan, merupakan tujuan utama dari riset ini yang dilakukan pada percetakan CV. Anak Kampung Namorambe Deli Serdang. Sebanyak 96 konsumen dijadikan sampel dalam penelitian ini, yang mengambil populasi dari konsumen CV. Anak Kampung Namorambe Deli Serdang. Instrumen pengumpulan data menggunakan kuesioner, sedangkan teknik analisis data meliputi regresi linear berganda, uji asumsi klasik, pengujian hipotesis, serta koefisien determinasi. Riset ini menghasilkan kualitas produk dengan parsial berdampak pada keputusan pembelian, karenanya bisa dilihat dari besaran thitung (2,120) > ttabel (1,985) secara besaran signifikansinya 0,037< 0,05. harga berdampak pada keputusan pembelian, karenanya terlihat dari besaran thitung (3,317) > ttabel (1,985) dengan besaran signifikansinya 0,001 < 0,05. Pemasaran online berdampak pada keputusan pembelian, karenanya terlihat dari besaran thitung (6,406) > ttabel (1,985) dengan besaran signifikansinya 0,000 < 0,05. Kualitas produk, harga dan pemasaran online berdampak dengan simultan pada keputusan pembelian terhadap percetakan CV. Anak Kampung Namorambe Deli Serdang, karenanya terlihat besaran Fhitung (145,722) > Ftabel (2,70) dengan skala signifikasi 0.000.
KETERIKATAN KERJA, MOTIVASI BERPRESTASI, DAN LINGKUNGAN KERJA MEMBANTU PEGAWAI KECAMATAN MENINGKATKAN KINERJA Khairunnisa Fanjava; Julianto Hutasuhut; Anggia Sari Lubis; Adrial Falahi
JURNAL MUTIARA MANAJEMEN Vol 11 No 1 (2026): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jmm.v11i1.6431

Abstract

Penelitian ini didasarkan pada pentingnya faktor internal dan eksternal dalam mendorong kinerja aparatur pemerintahan agar layanan publik dapat beroperasi secara efektif. Metode kuantitatif digunakan dalam penelitian ini. Teknik analisis regresi linear berganda digunakan.Sampel dalam penelitian ini berjumlah 35 orang pegawai yang diambil melalui teknik sampling jenuh. Data dikumpulkan melalui penyebaran kuesioner dan diolah menggunakan program SPSS versi 29. Berdasarkan hasil analisis menggunakan program SPSS, diperoleh persamaan regresi linear berganda Y = 0,469 + 0,255X₁ + 0,445X₂ + 0,276X₃. Hasil penelitian data motivasi berprestasi berpengaruh positif dan signifikan terhadap kinerja karyawan secara parsial, dan keterikatan kerja juga berpengaruh positif dan signifikan. Lingkungan kerja juga berdampak positif dan signifikan terhadap kinerja karyawan. Ketiga variabel independen tersebut berpengaruh secara bersamaan terhadap kinerja karyawan Kantor Camat Patumbak.
The Influence of Emotional Value, Social Value, and Price Value on the Decision to Use NICE Bus Transportation Intan Ramadhani; Emelia Rahmadany Putri Gami; Julianto Hutasuhut; Melisa Zuriani Hasibuan
International Journal of Health, Economics, and Social Sciences (IJHESS) (Special Issue) - International Journal of Health, Economics, and Social Sciences (IJHESS) July 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i3.8006

Abstract

This study aims to analyze the influence of emotional value, social value, and price value on the decision to use NICE Bus transportation on the Kualanamu Airport – Millenium Plaza (Helvetia) route. Safe, comfortable, and affordable public transportation is an essential need for the community to support daily activities. However, the utilization of the NICE Bus is still not optimal due to varying perceptions regarding the emotional, social, and price aspects offered. This study uses a quantitative approach with a survey method by distributing questionnaires to 90 respondents who are NICE Bus users. The independent variables in this study are emotional value, social value, and price value, while the dependent variable is the usage decision. The data analysis technique uses multiple linear regression to test the simultaneous and partial influence of the three independent variables on the usage decision. The results of the study show that emotional value has a significant influence on the usage decision, particularly in terms of comfort and emotional satisfaction when using the NICE Bus. Social value also has a significant influence, especially regarding ease of access and travel efficiency perceived by passengers. Price value is proven to have a significant influence, indicating that affordable ticket prices that match the provided facilities are an important consideration in the usage decision. This study provides practical contributions for NICE Bus management in developing customer satisfaction-oriented marketing strategies to increase passenger volume and ensure the sustainability of transportation services.
THE ROLE OF HUMAN RESOURCES IN CUSTOMER SERVICE QUALITY AT PT. BANK SUMUT MEDAN COORDINATOR BRANCH Muhammad Dimas Alfahri; Muhammad Gilang Anugrah; Alya Azizah; Dwi Indah Lestari; Melisa Zuriani Hasibuan; Julianto Hutasuhut; Toni Hidayat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.249

Abstract

Human Resource Development is a strategic element for Bank Sumut to realize excellent service and maintain competitive advantage amidst the increasingly tight competition in the banking industry. Through structured and sustainable training and development programs, Bank Sumut equips employees with the knowledge, skills, and attitudes needed to provide the best service to customers. The main focus of human resource development includes improving communication skills, empathy, problem solving, and in-depth understanding of bank products and services. Competent employees are not only able to handle transactions efficiently, but also provide fast and precise solutions to various customer problems . Supervision and evaluation of training programs are carried out continuously to ensure their effectiveness, while awards and incentives are given to high-performing employees to strengthen the organizational culture that supports excellent service. In addition, the role of customer service and product knowledge are important components in providing valid information according to operational standards. By focusing on comprehensive human resource development , Bank Sumut ensures that every interaction with customers reflects a commitment to excellent service. This increases customer satisfaction and loyalty, strengthens the bank's reputation in the eyes of the public, and supports sustainable business growth. Competent, motivated, and customer-oriented human resources are the main key in creating a positive service experience and differentiating Bank Sumut from other financial institutions.
Co-Authors Abd Rasyid Syamsuri Abd. Halim Abd. Rasyid Syamsuri Abd. Rasyid Syamsuri Abd. Rasyid Syamsuri Abd. Rasyid Syamsuri Abd.Rasyid Syamsuri Abdurrahman Arrasidi Adinda, Uci Adrial Falahi Ahmad Dairobi Ahmad Tarmizi Alamsyah Hasibuan Aldianto, Koko Alkausar Saragih Alya Azizah Alya Azizah Ananda, Putri Andhika Dharma Putra Andre Beno Syahputra Saragih Anggia Sari Lubis, Anggia Sari Anjani, Putri Dwi Anwar Efendi Harahap Aprilliana, Rany Ardhansyah Putra Ardhansyah Putra Hrp Ardhansyah Putra Hrp Ardhansyah Putra Hrp Armayana, Risdah Astuti Aziz Syahputra Baginda Sorik Siregar Beby Masitho Batubara ButarButar, Burhanuddin Dalimunthe, Ritha F. Danil, Frian Daulay, Amelia Mufti Dwi Indah Lestari Dwi Indah Lestari Dwi Nur Akbar Dwi Saraswati Dwi Saraswati Ega Siddik Ega Siddik Fathin Abdullah Fathin Abdullah Fathin Abdullah Febri Lestari Feni Damayanti Frans Antoni Sihite Gami, Emelia Rahmadany Putri Ginting, Ayu Taniya Gita Wardani Hadi Halomoan Hasibuan Hadian, Arief Harahap, Nurramadhani Harahap, Nur’ain Hardi Mulyono Hasibuan, Hadi Saifullah Hasibuan, Melisa Zuriani Heni Pujiastuti Henny Henny Hery Syahrial Hetti Elviani Hidayat, Toni Husaini, Marisa Hutasuhut, Khairul Ali Iga Wahyuni Indra Fauzi Indra Muda Indrawan, Muhammad Gita Inggit Aprilia Utami Intan Pratiwi Intan Ramadhani Irma Raudhatul Jannah Pasaribu Irmayanti Irmayanti Khairunnisa Fanjava Lasma Melinda Siahaan Latifa Ramadhani Lestari, Ainun Leyli Rahmadani Lismai Saroh Lubis, Ilham Lubis, Tukimin Lukman Nasution M.Dhani Habra Maulia Sri Dewi Maya Nur Aini Maysarah, Jihan Mega Faradilla Mega Faradilla Mhd. Dhani Habra Monica Dwi Suci Muhammad Dimas Alfahri Muhammad Dimas Alfahri Muhammad Dzaky Muhammad Gilang Anugrah Muhammad Gilang Anugrah Muhammad Hilman Fikri Muhammad Hilman Fikri Muhammad Rahmat Muharis Muharis Mukti, Ridho Mulyono, Hardi Mutawaqil Bilah Tumanggor Mutholib, Mutholib Nainggolan, Solawati Nana Hadisti Nirmala, Ananda Nugraha Pratama Nurain Harahap Nurain Harahap Nurhasanah, Shafrina Nur’ain Harahap Nur’ain Harahap Ova Novi Irama Pitria Nurul Saputri Pratama, Nugraha Rahmat, Muhammad Riana, Wanda Riyani Zannatul Fitri Daulay Rizka Nadia Rambe Rizki, Vitri Dea Safina, Wan Dian SAFITRI, SEKAR GITA Saragih, Al Kausar Sekar Gita Safitri Sembiring, Zamalludin Sembiring, Zamaluddin Shita Tiara Siambaton, Rida Safira Siddik, Ega Siregar, Baginda Sorik Siti Lam'ah Nasution Siti Nurhaliza Solawati Nainggolan Solawati Nainggolan Sonia Mayuni Ritonga Sri Dewi, Maulia Suhaila Husna Samosir Surya Wardani Toni Hidayat Toni Hidayat Tukimin Tukimin Vina Septiani, Vina Wahyuningsih, Dini Dwi WARUWU, KHAMO Wirananda, Henny Andriyani Yana Puspita Ningrum Yudha Afridiansyah Yuliana, Yayuk Yuni Shara Yunita Putri Irwan Somba Zamaluddin Sembiring