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ANALISIS PENGARUH CAPITAL ADEQUANCY RATIO, LOAN TO DEPOSIT RATIO, DAN NON PERFORMING LOAN TERHADAP JUMLAH KREDIT YANG DISALURKAN PADA PT BANK SUMUT PERIODE 2014-2017 Pakpahan, Benhur
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 2, No 2 (2018): November, Edisi I
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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The research objective was to determine the effect of Capital Adequacy Ratio, Loan to Deposit Ratio, and Non-Performing Loans on the amount of credit channeled to PT Bank Sumut Medan for the period 2014-2017. The data used is secondary data that is obtained by documentation technique. Data processing by using Multiple Regression Analysis. The results showed that simultaneously the variable Capital Adequacy Ratio, Loan to Deposit Ratio, and Non-Performing Loan had a negative and significant effect on the amount of credit channeled to PT Bank Sumut for the 2015-2017 period.

Analysis of Employee Performance Improvement in Medan City PUD Market Benhur Pakpahan; Bernadetta A. J. Simbolon; Rehulina Bangun; Tosanov TP Napitupulu; Darmawati Simanjuntak
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 | DOI: 10.46799/jss.v3i3.348

The achievement of revenue targets for PUD (Regional Public Enterprises) Market of Medan was not as expected, which shows the performance of PUD Market of Medan is not optimal. Many factors affect the achievement of revenue targets, one of which is the human factor, in this case, is the absence of PUD Market employee performance. If the employee has a good performance, then thetrader as the party renting selling space will be more loyal and impact increasing the occupancy rate of the market. This study aims to analyze PUD Market of Medan employee performance and its influence factor. This type of research in this study is correlational researchconsisting of four independent variables and the dependent variable of employee performance. Analysis of the data used is multiple regression analysis. The result showed that the performance of employees PUD Market in Medan by 39.1% was influenced bycompetence, work culture, organizational communication, and motivation.

Analisis Pengaruh Iklim Organisasi, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Dosen Pada Politeknik Unggul LP3M Medan BENHUR PAKPAHAN
Majalah Iptek Politeknik Negeri Medan Polimedia Vol. 24 No. 2 (2021): Edisi Mei
Publisher : Politeknik Negeri Medan

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Penelitian ini bertujuan untuk mengetahui pengaruh iklim organisasi, motivasi kerja, dan kepuasan kerja terhadap kinerja dosen di Politeknik Unggul LP3M Medan. Populasi meliputi seluruh dosen yang mempunyai status dosen tetap sebanyak 57 orang. Pengambilan sampel dilakukan secara sensus sehingga jumlahnya sama dengan jumlah populasi. Pengumpulan data dengan tehnik wawancara, kuisioner dan studi dokumentasi. Tehnik analisis data dengan menggunakan analisis Regresi Berganda sehingga dapat diketahui pengaruh dari iklim organisasi, motivasi kerja dan kepuasan kerja terhadap kinerja dosen baik secara parsial maupun secara serempak. Pengelolaan data dilakukan dengan bantuan Program SPSS versi 20. Hasil penelitan menunjukkan bahwa secara serempak iklim organisasi, motivasi kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja dosen. Secara parsial iklim organisasi dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja dosen sedangkan kepuasan kerja berpengaruh positif dan tidak signifikan terhadap kinerja dosen.

PENGARUH PENGETAHUAN PRODUK DAN KEPERCAYAAN TERHADAP MINAT MASYARAKAT MENGGUNAKAN ULANG APLIKASI OVO (STUDI PADA MASYARAKAT KECAMATAN KISARAN BARAT) MARDELIA DESFRIDA; BENHUR PAKPAHAN; MUHAMMAD ZUARDI; CAHYOGINARTI CAHYOGINARTI; SUDARSONO SUDARSONO
JURNAL ILMIAH MAKSITEK Vol 8 No 1 (2023): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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This study aims to determine the effect of product knowledge and trust on public interest in reusing the OVO application. This research is an associative study and the type of data used is quantitative data. The data used are primary and secondary data. The data analysis method used is descriptive analysis and multiple linear regression. The population in this study were the people of Kisaran Barat District, whose number was unknown and the sample of this study was 96 people. The results of this study indicate that the effect of product knowledge and trust simultaneously has a significant effect on public interest in reusing the OVO application. Partially, the influence of product knowledge has a positive and significant effect on public interest in reusing the OVO application, trust has a positive and significant effect on public interest in reusing the OVO application.

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

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)

Analysis of Employee Performance Improvement in Medan City PUD Market Benhur Pakpahan; Bernadetta A. J. Simbolon; Rehulina Bangun; Tosanov TP Napitupulu; Darmawati Simanjuntak
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

The achievement of revenue targets for PUD (Regional Public Enterprises) Market of Medan was not as expected, which shows the performance of PUD Market of Medan is not optimal. Many factors affect the achievement of revenue targets, one of which is the human factor, in this case, is the absence of PUD Market employee performance. If the employee has a good performance, then thetrader as the party renting selling space will be more loyal and impact increasing the occupancy rate of the market. This study aims to analyze PUD Market of Medan employee performance and its influence factor. This type of research in this study is correlational researchconsisting of four independent variables and the dependent variable of employee performance. Analysis of the data used is multiple regression analysis. The result showed that the performance of employees PUD Market in Medan by 39.1% was influenced bycompetence, work culture, organizational communication, and motivation.

Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution Cahyoginarti Cahyoginarti; Rehulina Bangun; Benhur Pakpahan; Sabarita Tarigan
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.621

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.

Comparison of the Effectiveness of Functional, Product, and Geographic Organizational Structures in Global Marketing Strategy Rehulina Bangun; Benhur Pakpahan; Darmawati
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.380

This study investigates the comparative effectiveness of three primary organizational structures—functional, product-based, and geographic—in facilitating global marketing strategies. Employing a qualitative methodology through in-depth case studies of six multinational corporations across the technology, pharmaceutical, and consumer goods sectors, the research highlights the nuanced interplay between organizational design and strategic marketing execution. Findings indicate that no single structure universally outperforms the others; rather, effectiveness is contingent upon specific contextual factors such as product complexity, market diversity, and the degree of global integration versus local responsiveness required. Functional structures tend to support centralized control and efficiency, while product-based structures enhance innovation and brand focus. Geographic structures, on the other hand, offer adaptability to regional market dynamics. The study underscores the importance of strategic alignment between organizational form and marketing objectives, suggesting that hybrid or flexible configurations may offer optimal outcomes in dynamic global environments. These insights provide actionable guidance for decision-makers in selecting or adapting organizational structures to better support international marketing efforts. Ultimately, the research contributes to a deeper understanding of how structural choices influence global competitiveness and responsiveness, offering a framework for organizational design that aligns with evolving market demands and strategic priorities.

The Effect of Financial Management Training, Corporate Governance, and Strategic Financial Management on Company Value in the Digital Economy Era: A Systematic Literature Review (Prisma 2007–2025) Pakpahan, Benhur; Bangun, Rehulina; Rosanti , Raina
Journal of Comprehensive Science Vol. 4 No. 10 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i10.3674

This study aims to systematically analyze the relationship between financial management training, corporate governance, and strategic financial management on increasing company value in the digital economy era. Using a Systematic Literature Review (SLR) approach based on the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, this study examines 18 scientific articles published in the period 2007–2025 from the Scopus, SSRN, DOAJ, and Google Scholar databases. From the initial 284 articles identified, 42 passed eligibility screening, and 18 were included in the final thematic synthesis. The distribution comprised 6 articles on financial training (33.3%), 5 articles on corporate governance (27.8%), 4 articles on strategic financial management (22.2%), and 3 articles on integrated frameworks (16.7%). The analysis results show that financial management training plays a significant role in increasing individual financial self-efficacy, which in turn strengthens the organization's strategic ability in managing financial resources. Good corporate governance has been shown to increase transparency, investor confidence, and market valuation, while digitally oriented strategic financial management strengthens the competitiveness and sustainability of company value. Conceptual synthesis reveals that these three factors interact synergistically, with digital transformation acting as a moderating variable that strengthens the relationship between financial strategy and company value. These findings enrich contemporary financial management literature and provide practical recommendations for organizations to integrate financial training, governance, and digital strategy in building long-term value.

PELATIHAN PENGGUNAAN PROGRAMMABLE LOGIC CONTROLLER (PLC) PADA INSTALASI LISTRIK JURUSAN TEKNIK INSTALASI TENAGA LISTRIK DI SMK SWASTA GKPS 2 P. SIANTAR Imnadir; Purba, Arlina; Pakpahan, Benhur; Simatupang, Eva; Purba, Angelia
Jurnal Pengabdian Kepada Masyarakat dan Desa Volume 1, Nomor 1, Juli 2023
Publisher : Politeknik Negeri Medan

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Bidang kontrol otomasi industri banyak memberi kemudahan-kemudahan bagi masyarakat pengguna lebih khusus bagi seorang operator untuk mengoperasikan suatu sistim kontol misalnya pemanfaatan PLC. Dalam kurikulum SMK khususnya jurusan listrik, PLC adalah pelajaran yang wajib diajarkan kepada siswa untuk meningkatkan kompetensi siswa, namun dengan terbatasnya peralatan modul dan guru yang mengajar bahkan ada sekolah yang sama sekali tidak mengajarkan khusus PLC ini. Dalam Lomba-lomba Keterampilan Siswa (LKS) tingkat Nasional untuk SMK dengan jenis lomba bidang Electrical Instalation beberapa tahun terakhir ini menjadi standar Nasional. PLC sebagai pengontrol untuk suatu rangkaian instalasi yang dilengkapi dengan sensor-sensor, saklar-saklar, motor listrik dan peralatan lainnya membuat PLC sudah menjadi standar lomba LKS tingkat Nasional. Untuk itu dengan melihat kondisi serta kebutuhan sekolah untuk menunjang pelajaran tentang PLC maka sebagai institusi pendidikan vokasi terpanggil untuk membantu melengkapi peralatan dan pelatihan dasar Programmable Logic Controller (PLC) dengan metode pembelajaran Trainer Human Machine Interface (Trainer HMI) untuk meningkatkan kompetensi guru/pengajar dibidang kontrol industri. Kata kunci : PLC, Rangkaian kontrol instalasi, Kompetensi nasional

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