Article Per Year (5 Year)
p-Index From 2021 - 2026
7.22
P-Index
This Author published in this journals
All Journal Global Strategis IMAGE Buletin Ekonomi Fundamental Management Journal DERIVATIF Journal of Management and Business Review International Journal of Artificial Intelligence Research JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Mitra Manajemen IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora Jurnal Pertahanan : Media Informasi tentang Kajian dan Strategi Pertahanan yang Mengedepankan Identity, Nasionalism dan Integrity Prosiding Seminar Nasional Pakar IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jurnal Bisnis Darmajaya JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial Asia Pacific Fraud Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Accounting Auditing and Business Prosiding National Conference for Community Service Project Reswara: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Sustainable Tourism and Entrepreneurship Jurnal ComunitA Servizio Journal of Sustainable Community Development (JSCD) GANESHA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Pengabdian Mandiri INCOME: Indonesian Journal of Community Service and Engagement Journal of Education Technology Information Social Sciences and Health Jurnal Pengabdian Ahmad Yani Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pengabdian West Science Jurnal Kabar Masyarakat AMMA : Jurnal Pengabdian Masyarakat fundamental management journal Prosiding Seminar Nasional Unimus Conference Proceedings International Conference on Education Innovation and Social Science
Posma Sariguna Johnson Kennedy
Universitas Kristen Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 139 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 139 Documents
Search

 6   7   8   9   10 
Discussion in Pinang Malaysia: Community Empowerment of Village Tourism Development Posma Sariguna Johnson Kennedy
Jurnal Pengabdian West Science Vol 2 No 08 (2023): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v2i08.613

Abstract

Village Tourism is a comprehensive concept encompassing attractions, facilities, community, and tourism aspects to enhance village well-being and cultural appreciation through various tourism forms. Principles involve local empowerment, economic growth, community involvement, and technology use. It adheres to sustainability, creativity, efficiency, social justice, and environmental awareness. The goal is economic growth while preserving culture. Functions include cultural preservation, community-based tourism, and education. Effective strategies, government roles, and stakeholder involvement are essential for sustainable village tourism. The activity involved visiting Disted College, George Town, Malaysia, to deepen my understanding of village tourism through discussions with academic expert Professor Vikneswaran Nair. Responsible rural tourism preserves the environment and culture and provides socio-economic opportunities. Successful and unsuccessful case studies from various Asian countries are analyzed to learn about future responsible rural tourism development.
Analisis Profitabilitas dan Nilai Pasar Perusahaan Publik Tiga Tahun Sebelum dan Tiga Tahun Setelah Merger/Akuisisi Betayanti Oktavia; Posma Sariguna Johnson Kennedy
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

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

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja dari perusahaan publik dalam pengamatantiga tahun sebelum dan tiga tahun sesudah dilakukan merger dan akuisisi oleh perusahaan. Kinerjaperusahaan yang dilihat adalah kinerja-kinerja keuangan berupa “profitabilitas yaitu return on equitydan return on investment, serta nilai pasar perusahaan yaitu price-book value dan tobin-q ratio”.Penelitian dilakukan dengan metode kuantitatif dimana pengambilan sampel ditentukan denganteknik purposive sampling dari populasi perusahaan di Bursa Efek Indonesia periode 2016-2018.Teknik analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik dan uji hipotesis. Hasilpenelitian menunjukkan bahwa terdapat perbedaan kinerja dari “return on equity, return on investment,price-book value dan tobin’s-q ratio” pada saat tiga tahun sebelum dan tiga tahun sesudah dilakukannyamerger dan akuisisi bagi perusahaan-perusahaan yang dijadikan sampel di Bursa Efek Indonesia. Kata Kunci : Merger dan Akuisisi, Profitabilitas, Nilai Pasar.
TINJAUAN TERHADAP PERHITUNGAN, PENYETORAN DAN PELAPORAN PPH PASAL 21 ATAS GAJI KARYAWAN TETAP PADA PT. ACKIRA CIRA PERKASA Hutahaean, Ita Purnama; Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.581

Abstract

Article 21 Income Tax is a tax levied on personal income in the country in the form of salaries, honoraria, allowances and other payments. Objectives Job Training is namely to examine the implementation Overview Against Calculation, Deposit and Reporting of Tax Article 21 Permanent Employee Salary Up, On Ackira Cira Perkasa PT East Jakarta City which is located Rukan Business Park Kirana Kirana Cawang Rk. No. 23 & 25 JL. D. I. Panjaitan Kav. 48. Pursuant to Article 21 Paragraph 1 of Law No. 36 Year 2008 on Income Tax, the parties are obliged to withhold income tax under Article 21 is the employer, in this case Ackira Cira Perkasa PT East Jakarta City, Based on the analysis and discussion of the calculation procedure, deposit and reporting of annual tax return Tax Article 21 for an individual taxpayer, it can take several conclusions, namely: That PT. Cira Ackira Perkasa had done the calculations, reporting in accordance with the Tax Act 36 of 2008 and Per 32 / PJ / 2015 which applies except for the remittance is delayed.Keywords : Tax Payment (SSP), Value Added Tax
KEBIJAKAN ANGGARAN PERTAHANAN NASIONAL DI SETIAP REJIM PEMERINTAHAN INDONESIA Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.582

Abstract

The development of defense forces is always confronted with the problem of resource constraints, including national funding sources that are faced with other priority national policy options. This paper presents the Indonesian defense doctrine and views of the threats experienced in every era of regim in Indonesia. We also, will be described the history of Indonesian defense, and a description of the threats and ambitions of the new order (Orde Baru) to the order of reform (Orde Reformasi). The research method is the literature review of various library materials. In every era of leadership Indonesia always has a desire to be the best in the international region. The priority on the economy is the direction in developing the national power. Because a country that has great economic power is certainly able to develop the welfare of its people. However, the power of this economy needs to be accompanied by a defense force to protect all the economic activities of society.Keywords: Defense Budget Policy, Strategic Environmental Threat, State Ambition, Old Order, New Order, Order of Reform
RELATIONSHIP BETWEEN INVESTMENT AND COMPETITION LEVEL IN BETWEEN THE POWER OF VARIOUS STATE Johnson Kennedy, Posma Sariguna
Buletin Ekonomi Vol. 22 No. 1 (2018): ISSN: 1410-3842 Buletin Volume 22 No.1
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i1.743

Abstract

Economic theory and existing empirical studies indicate that higher competition in strategic environments will damage the investment. This study analyzes the relationship between competition and competitor’s interest rate on investment in the country. The data involved five countries, Indonesia and the neighborhood, such as Malaysia, Philippine, Singapore, and Thailand, in twenty years periods evidence, 1989-2008. The competition among countries measured by their relative national capability of investment that approached by their national power weighted by gross saving and balance of payment. While the analysis is shown sensitive to assumption about causality and the numerous problems of pooled data, the result indicate that higher competition has reduced investment in Indonesia and the competitor, about 20%. Another important effect is the existence of small positive impact of the competitor’s riil interest rate on investment in Indonesia, about 0,05% although not significant. In this study also found the different evidence that higher riil interest rate by competitor country, Singapore, do not promote the investment in Indonesia. This happened may caused of capital flight from Indonesia to the nearest country, Singapore, for investing in their higher interest rate.Keywords : Investment, International Investment. Klasifikasi JEL : F21
THE STRATEGY OF PRIORITY LOCATION (LOKPRI) IN STATE BORDER DEVELOPMENT BASED ON MASTER PLAN OF STATE BORDER MANAGEMENT Johnson Kennedy, Posma Sariguna; L.Tobing, Suzanna Josephine; Bastian Heatubun, Adolf; Lumbantoruan, Rutman; Tampubolon, Emma
Buletin Ekonomi Vol. 22 No. 1 (2018): ISSN: 1410-3842 Buletin Volume 22 No.1
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i1.745

Abstract

Many government policies at the micro level of the region have not been able to be realized. Need to answer the various needs of the development of border areas that have been very urgent from various strategic problems that exist. This paper is to view border area management in Priority Sites. The methodology undertaken is by conducting normative studies, in which strategic issues of Priority Locations (Lokpri) are obtained through literature studies. The purpose of establishing Lokpri's policy review strategy is to produce a border area development plan that can be a common reference for all stakeholders.Keywords: Priority Location (Lokpri), State Border Area, Spatial Plan (RTRW)
TINJAUAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PPH PASAL 21 OLEH WAJIB PAJAK TERDAFTAR DAN PENERIMAANNYA PADA KPP PRATAMA JAKARTA PULOGADUNG Sari, Oktavitaria; Sitorus, Frangky Yosua; Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.912

Abstract

Taxes are the largest source of state revenue. In financing government activities and state development .. one indicator of tax revenue is compliance in paying taxes and compliance in reporting taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. the higher the level of tax compliance the higher the rate of tax revenue. the purpose of this study is to (1) know the compliance level of taxpayer pph Article 21 for its reporting on Kpp pratama jakarta pulogadung period of 2015 and 2016 (2) to know the realization of income tax Article 21 on its target at KKP Pratama Jakarta pulogadung 2015 and 2016. Method used in this paper is the method of librarians where literature sources such as books of taxation literature, taxation laws, tax laws and using field study methods, make observations and data collection directly to the field. discussion results show that (1) level the compliance of reporting pph article 21 conducted by wp from kpp pratama jakarta pulogadung 2015 its compliance rate (79.40%) in 2016 to (83.49)% can be concluded taxpayer compliance level for reporting pph Article 21 of 2015 and year 2016 said (75% -84%) in obedient category. (2) the level of tax revenue in 2015 has not reached the target determined only reach (84.37%) while the year 2016 almost reached the target that is (92.65%) indicating that there is an increase every year Keywords: taxpayer, compliance reporting level, tax revenue pph article 21
NORMATIVE STUDY OF SPATIAL POLICY COUNTRY BORDER AREA IN MALUKU PROVINCE THAT IS INDEPENDENT AND COMPETITIVE Kennedy, Posma Sariguna Johnson; Tobing, Suzanna Josephine L.; Lumbantoruan, Rutman
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.917

Abstract

This paper aims to review the spatial policy country border area in Maluku Province, by conducting normative studies. We study various literature and regulations issued by the government. The main source of the Republic of Indonesia Presidential Regulation Number 33 of 2015 concerning Spatial Planning for State Border Areas in Maluku Province. National Strategic Activities Center (PKSN) and Priority Location (Lokpri) planning and development is expected to provide direction for the development of border areas in a comprehensive manner and become an input for the process of formulating border area development policies at the national, provincial and district levels so that is independent and competitive. Keywords: spatial policy country border, National Strategic Activities Center (PKSN), Priority Location (Lokpri), independent and competitive.
The Effect of Bank’s Performance on Return on Asset Hutasoit, SE., MSi., MSE, Posma Sariguna Johnson Kennedy; Agustina, Doan Otanti
Fundamental Management Journal Vol. 1 No. 01 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i01.191

Abstract

This study aims to determine the performance of banks in Indonesia and their return on assets (ROA), and to know the problems faced by a bank in connection with the banking performance. The data used in this research is secondary data. Data in the form of financial ratios processed by Research Bureau of the bank's financial statements as of December 2008-2014 that has been audited and published in the June issue of InfoBank 2015. The method used in this research is quantitative method. Classic assumption test used in this study include normality, multicollinearity, heteroskedatisitas, autocorrelation and regression models. The conclusion that can be drawn, ROA is affected by the six independent variable: CAR, NPL, LDR, ROA and NIM. Based on the regression equation shown that the variable CAR partially no effect on ROA. NIM variable is positive influenced, so it can be interpreted that the influence exerted by variables NIM to ROA is positive.Keywords : Return on Asset, Capital Adequacy Ratio, Net Interest Margin,Non Performing Loan, Loan to Deposit Ratio.
Analysis of Customer Loyalty: An Empirical Study of The Product IM3 Indosat on FEUKI Student Hutasoit, SE., MSi., MSE, Posma Sariguna Johnson Kennedy; Simanjuntak, Priskila Theodora; Tobing, Fenny BNL
Fundamental Management Journal Vol. 1 No. 01 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i01.193

Abstract

This study aims to determine the level of loyalty of FEUKI students to use Indosat IM3 products, and to know the attributes/factors that lead to these customers loyalty to IM3 products. Source of data used is derived from primary data obtained from questionnaires distributed to eighty-eight of the respondents who have used at least a year IM3 Indosat continuously. The methods used are using the qualitative analysis techniques Fishbein and Likert scale. The conclusion can be drawn from the fishbien analysis, where the results showed that the students' attitude FEUKI as customer responses to a product that is worth 243.24 Indosat IM3 in the category quite satisfied, with a percentage of 77.44%. students have shown loyalty to Indosat IM3 products. The level of loyalty are the majority (90.1%) high loyalty. Attributes that affect customer loyalty are in quadrant II in the Cartesian diagram. The indicators referral is an attribute/dominant factor affecting the loyal attitude of the students.Keywords : customer loyalty, products, fishbien analysis
Co-Authors 1, Silverawati ADOLF B. HEATUBUN Agustina, Doan Otanti Alexander Benedictus Bala T anastasia Anastasia Zefanya Anatasya Yanis Anggunsari, Ratih Anselmus Rufus Anton PW Nomleni Arif Fauzan, Arif Aswin Griksa Fitranto Ayub U.I. Meko Bala Tifaona , Alexander Benedictus Bala Tifaona, Alexander Benedictus Bastian Heatubun, Adolf Betayanti Oktavia Budi Leksono Busono , Bibin Busono, Bibin Chyntia Natasha Sihombing Cinta Sihombing Debbi Prasetia Angriawan Emma Tampubolon Emma Tampubolon Emma Tampubolon Emma Tampubolon, Emma Erida Manalu Ezra Juninda Butar-Butar Fakhriansyah, Muhammad Farida Gultom Franky Sitorus Haetami, H Haetami, Haetami Hardi Surya Surya Harefa, Alvani Amaerita Harya P, Timothy Wisnu Hendrik, Toni Hidayat, Tofik Rahman Humala Situmorang Humala Situmorang Humala Situmorang Hutahaean, Ita Purnama Hutapea, Ganda T. Ignatius Abraham Enga Tifaona Irene, Patricia Josephine L.Tobing, Suzanna Kusuma, Vincentius Andi Mintarja L.Tobing, Suzanna Josephine L.Tobing, Suzanna Josephine L.Toruan, Rutman Laura Magdalena Tampubolon Lumbantoruan, Rutman Megawati . Melina Geni Putri Sinaga Melinda Malau Muliahadi Tumanggor Narsiana Melti Novita, Yohana Patricia Irene Permatasari, Fransisca Indah Pratama, Bernadt Andri Rahayu Widya Murti Rahman Hidayat, Tofik Rahmat Santoso, Rahmat Raintung, William Dwiarkha Lewu ratih, Ratih Anggunsari Ricky Martin Manullang Ricky Martin Manullang Ricky Martin Simanullang Ricky Simanullang Roy Sembel Rupiko Hayrani Rut Monica Desrianty T Ruth Mote Rutman L. Toruan Rutman L.Toruan Rutman L.Toruan Rutman Lumban Toruan Rutman Lumban Toruan Rutman Lumbantoruan Rutman Lumbantoruan Rutman Lumbantoruan1 Rutman Lumbatoruan Sahetapy, Mendy Thensya Santi Lina Santi Lina Santi Lina Santi Lina Siregar Santi Lina Siregar Sari, Oktavitaria Selvia Sitompul Septianingsih, Karunia Novia Ayu Setya, Roland Andi Sibarani, Mentiana Sihombing, Christina N. Silvanita, Ktut Simanjuntak, Cristin Simanjuntak, Priskila Theodora Sinaga, Monalisa Kartini Siregar, Santi Lina Sitorus, Frangky Yosua Situmorang, Humala Situmorang, Humala Sri Pare Suciati Suciati Sutrasna, Yudi Suwardi Mon, Petrus Suzanna Josephine L Tobing Suzanna Josephine L. Tobing Suzanna Josephine L.Tobing Suzanna Josephine L.Tobing Suzanna Josephine L.Tobing Suzanna Josephine Lumban Tobing Suzanna Josephine Tobing Suzanna Josephine Tobing Suzanna Josephine Tobing Suzanna, Suzanna Josephine LTobing Tarigan, Lukas Timothy, Miracle Tobing, Emerald GM. Tobing, Fenny BNL Tobing, Suzanna Josephine L. Tobing, Suzanna Josephine L. Tobing, Suzanna Josephine Lumban Toni Hendrik Toruan, Rutman L. Toruan, Rutman L. Toruan, Rutman Lumban Valensia Intan Dyah Kartika Winri Veronica Wulan Fitri Utami Yanis, A Yudi Sutrasna Zefanya, Anastasia