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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Manajemen dan Bisnis Jurnal Mantik Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Dinamika Ekonomi Syariah Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Nobel Management Review Jurnal Manajemen dan Bisnis Dharmas Education Journal (DE_Journal) Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis JURNAL CURERE Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Law, Poliitic and Humanities Jurnal Bisnis Kompetitif Golden Ratio of Data in Summary International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen Jurnal Komunikasi dan Ilmu Sosial Dinasti Accounting Review Jurnal Ekonomi, Manajemen, Akuntansi
Amran Manurung
Universitas HKBP Nommensen
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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ANALISIS PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2007-2011 Manurung, Amran
Jurnal Manajemen dan Bisnis Vol 14, No 1 (2014)
Publisher : Universitas Katolik Santo Thomas SU

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

Abstract

The objective of this research was to know the influence of Financial ratio-EPS, PER, ROE, FL,DER, CR and ROA to the level of Capital and to know the effect of The serve price to the finance performance which analyzed using EVA. The sample of this research was LQ-45 which registered in Indonesia Stock Exchange from 2007 to 2011 which publicate their financial report. And the data was analyzed using double linenier analysis The result of the research shows that the financial ratio which consists of EPS, PER, ROE, FL, DER, CR and ROA simultaniously gives a significant effect to the serve price of LQ-45 in Indonesia Stock Exchange. The partial test also shows that the serve price only influenced by EPS and DER variables significantly. The level of the influence by EPS, PER, ROE, CR and ROA variables to the serve price showed after testing the determination coefficient 62.2%. Other, the result of the research also shows that the level of capital does not influences the financial performance significantly analyzed using EVA.
PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA PT. BANK MANDIRI KCP MMU MEDAN PASAR GAMBIR Amran Manurung
Visi Sosial Humaniora Vol. 1 No. 1 (2020): Visi Sosial Humaniora: Edisi Juni 2020
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v1i1.59

Abstract

This research was conducted to measure whether budgetary participation and motivation affect employee performance in banking either partially or simultaneously. The research sample was 33 people, where the sample was selected by saturated sampling method. Based on the results of data analysis and testing described in the previous chapter, some conclusions obtained from this study include: (1) Partially, budget participation has a positive and insignificant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir with a regression coefficient of 0.015 and a data significance of 0.946; (2) Partially, motivation has a positive and insignificant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir with a regression coefficient of 0.320 and a data significance of 0.051. This indicates that employees' high motivation to work will achieve a predetermined standard / goal; (3) Simultaneously, budget participation and motivation together have a significant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir where the value of the Simultaneous Test Coefficient (F) is 35,272 with a data significance of 0,000. This means that participation rates and work motivation can affect employee performance results.
PENGARUH PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) amran manurung
Visi Sosial Humaniora Vol. 2 No. 1 (2021): Visi Sosial Humaniora: Edisi Juni 2021
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v2i1.375

Abstract

This study aims to know the effect of sales and account receivables turnover on profitability in manufacturing companies in the consumer goods and industrial sector listed on Indonesian stock exchange for 2017-2019 period. The independent variables in the study are sales and accounts receivable turnover. The dependent variable was profitability. The sample in this study was manufacturing companies in the consumer goods and industrial sector listed on the Indonesian stock exchange from 2017-2019, namely 27 companies. They were taken by purposive sampling technique and 81 datawere taken. The method in analyzing data by using multiple linear regression. The results of the study showed that the influence of sales did not have effect on profitability, while the influence of account receivables turnover have significant effect on profitability. Simultaneously the influence of sales and accounts receivable turnover has significant effect on profitability.
Pelatihan Pengisian E-Form Spt Tahunan 1770 UMKM Untuk Relawan Pajak Herti Diana Hutapea; Amran Manurung; Nancy Nopeline
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2022
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v3i2.592

Abstract

The purpose of this community service is to provide training or technical guidance on how to fill out the 1770 SMEs Annual SPT E-Form for tax volunteers in 2022 so that tax volunteers can educate the public on the importance of taxes and assist taxpayers to report their taxes specifically filling out the SPT E-form. 1770 SMEs. This training was conducted online on Friday, February 11, 2022, 08.00-10.00 WIB, which was attended by 64 participants. The implementation of this event started from the opening, prayer and training, video screenings and question and answer sessions and participant feebacks. With this training, tax volunteers in 2022 can be trained in assisting SMEs taxpayers in educating the public about the importance of taxes, how to register NPWP, assisting taxpayers when they forget their passwords, in obtaining E-Fin and reporting the 1770 SMEs annual SPT with E-Form. And the existence of this training further equip tax volunteers in providing the best service to taxpayers, especially SMEs taxpayers. The implementation of this training still has technical problems because the training cannot be done in person because the process of implementing the training is online. However, based on feedback from the participants, even though there were technical obstacles, overall, the participants enthusiastically responded to every interaction with the speakers, they were able to clearly summarize the training carried out, so it can be concluded that the purpose of this service has been achieved.
Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Herti Diana Hutapea; Amran Manurung; Kristiani Sihotang
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2889

Abstract

The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.
Analisis Pengaruh Pengetahuan Peraturan Perpajakan, Pelayanan Perpajakan, Dan Sosialisasi Perpajakan, Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Medan Kota) Amran Manurung; Bonifasius H Tambunan; Andalkris Laia
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14352

Abstract

The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Medan City Tax Service Office. The type of research used is causality. The population in this study are individual taxpayers who are registered at the Medan City Tax Service Office. The sampling method used in this study is non-probability sampling, namely incidental sampling. The type of data used in this research is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that knowledge of tax regulations, tax services, and tax socialization simultaneously have a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance.
Implementation of social responsibility accounting in PT. Perkebunan Nusantara III (Persero) Medan Irwani Amabel Odelia Aritonang; Amran Manurung; Magdalena Judika Siringoringo; Mangasa Sinurat; Toman Sony Tambunan
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.3976

Abstract

The purpose of this study is to find out whether social responsibility has been carried out in accordance with the provisions of Law No. 40 of 2007, as well as to find out how the form of Corporate Social Responsibility (CSR) Reporting, as well as what are the obstacles in carrying out social responsibility. The type of data used in this study is primary data with data collection methods using qualitative analysis techniques, in the form of interviews, documentation, and literature studies. The results of data analysis and discussion show that the company has not been able to meet the maximum interval of 3% of the amount of CSR funds stipulated in Law No. 40 of 2007, as well as in the form of CSR reports carried out by the company, which include annual reports, management reports, and sustainability reports on social activities and the costs realized are more disclosed in management reports and sustainability reports (Sustainability Report). While in the annual report it is only recorded as an administrative expense. This is an obstacle where CSR is carried out by the company as a burden not as a profit for the company. So that the company has implemented the application of social responsibility accounting is not in accordance with the amount of CSR funds has not been in accordance with standardization
VILLAGE FUND POLICY: MEASURING THE PROGRESS OF ECONOMIC DEVELOPMENT IN FOUR REGENCY IN THE TOBA CALDERA THROUGH THE VILLAGE DEVELOPMENT INDICATOR (IPD) AND VILLAGE BUILDING INDEX (IDM) Amran Manurung; Erlina; Sirojuzilam; Suwardi Lubis
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.271

Abstract

Economic development is a process of developing community capacity in the long term so that it requires proper and accurate planning in reducing economic inequality between cities and regencies. One of the indicators for measuring the success of economic development in 4 regencies, namely North Tapanuli, Toba, Humbang Hasundutan and Samosir, which are in the Toba Caldera Area as a center for the development of world Geopark tourism which has been designated by UNESCO as a world heritage from the geological aspect.The purpose of this research is to conduct a descriptive economic analysisof the progress of the economic aspects of the 4 districts in the Toba Caldera region through the 2018 Village Development Index (IPD), namely to become Disadvantaged - Developing - Independent districts. While the Developing Village Index (IDM) will explain 5 categories ofRegency achievements for the status of villages classified as Very Disadvantaged - Underdeveloped - Developing – Advanced - Independent to prove the implementation of the Village Fund policy.The results of the study show that the 4 districts resulting from the division of regional autonomy policies and Fiscal Decentralization in Indonesia plus the Village Fund, it turns out that in 2020-2021 there are no districts that are included in the category of Independent and Advanced IDM Status. However, there are 2 districts that are in the Developing category, namely Samosir Regency with an IDM achievement of 0.6275 which is ranked 301st nationally and 12th at the provincial level in North Sumatra for City Regency. Furthermore, Toba Regency with an IDM of 0.6268 ranks 314th nationally and14th province. Finally, Humbang Hasundutan Regency has an IDM of 0.60502 in the 347th and 15th ranks. While the parent district, before the era of Regional Autonomy, namely NorthTapanuli Regency, was only included in the IDM status category, it was still lagging behind with an achievement of only 0.5904 being ranked 358th nationally and 8th in the province.In the IPD category, North Sumatra Province only reached 56.82, below the Sumatra Island average of 60.02, and the national average IPD reached 59.36. Furthermore, for these 4 regencies below the national average, the Sumatra Island region and the Provinces namely North Tapanuli 55.04, Toba 56.20, Humbang Hasundutan 56.08 and Samosir 54.84. So there is still much to be achieved by the Government of the 4 Regencies in order to improve people's lives optimally, prosperously, fairly and evenly, where the central government has stimulated the Village Fund policy which increased in value in the last 5 years before the Covid- 19 pandemic.
Analisis Kredit Bermasalah pada PT Bank Sumut KCP Krakatau Simatupang, Ayu Lestari; Manurung, Amran; Samosir, Hendrik
Jurnal Akuntansi Nommensen Vol. 3 No. 2 (2024): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v3i2.2599

Abstract

Penelitian ini bertujuan untuk menganalisis kredit bermasalah pada PT Bank Sumut KCP Krakatau dengan fokus pada dua aspek utama: (1) faktor-faktor penyebab terjadinya kredit bermasalah, dan (2) upaya penyelamatan kredit bermasalah yang dilakukan oleh bank. Kredit bermasalah merupakan salah satu isu signifikan yang dapat mempengaruhi stabilitas dan kinerja keuangan bank. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, analisis dokumen, dan observasi. Penelitian ini menemukan bahwa faktor-faktor penyebab kredit bermasalah pada PT Bank Sumut KCP Krakatau meliputi faktor internal seperti penilaian kredit yang kurang akurat, lemahnya pengawasan terhadap debitur. Selain itu, faktor eksternal seperti kurangnya itikad baik nasabah atau tidak ada keinginan nasabah untuk membayar pinjaman dan Terganggunya kegiatan operasional dan kelancaran bisnis nasabah juga berkontribusi terhadap peningkatan risiko kredit bermasalah. Untuk mengatasi permasalahan ini, PT Bank Sumut KCP Krakatau telah melakukan beberapa upaya penyelamatan kredit bermasalah, antara lain dengan melakukan restrukturisasi kredit, meningkatkan kualitas pengawasan dan monitoring terhadap debitur, serta memperbaiki kebijakan dan prosedur pemberian kredit.
Pengaruh Pertumbuhan Laba, Likuiditas, Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sub sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2021-2023 Alberto Butarbutar, Michael; Manurung, Amran; Judika Siringoringo, Magdalena
Nobel Management Review Vol. 6 No. 1 (2025): Nobel Management Review
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v6i1.5121

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan laba, likuiditas, dan profitabilitas terhadap kualitas laba dari perusahaan makanan dan minuman yang terdaftar di BEI tahun 2021-2023. Populasi dalam penelitian ini menggunakan perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Metode penelitian kuantitatif dengan teknik analisis regresi linier berganda. Data sampel yang digunakan 93 dari 31 perusahaan selama 3 tahun, data tersebut diperoleh setelah dilakukan penyisihan kriteria purposive sampling. Jenis data yang digunakan data sekunder dengan teknik pengumpulan data dokumentasi. Hasil penelitian ini menunjukkan bahwa Pertumbuhan laba berpengaruh signifikan terhadap kualitas laba dengan tingkat signifikan 0,001. Likuiditas tidak berpengaruh signifikan terhadap kualitas laba dengan tingkat signifikan 0,214. Profitabilitas tidak berpengaruh signifikan terhadap kualitas laba dengan tingkat signifikan 0,382. Dalam pengujian koefisien determinasi dari penelitian sebesar 0,107. Hal ini berarti 10,7 % kualitas laba dapat dijelaskan oleh pertumbuhan laba, likuiditas, profitabilitas. Sedangkan sisahnya 89,3% dipengaruhi oleh variabel lain.
Co-Authors Adanan Silaban Adler Haymans Manurung Alberto Butarbutar, Michael Andalkris Laia Andriyana Purba, Nova Sri Bonifasius H. Tambunan Budi Paryanti, Atik Butar, Winda Anastasya Butar C D Sidabutar, Rimbun E. Manatap Berliana Lumban Gaol ERLINA Fau, Sinarihati Gaol, Manatap Berliana Lumban Ginting, Dwitri Hariaty Harefa, Eldaa Yuannda Herti Diana Hutapea Hutahaean, Marlia Olivia Hutapea, Herti Diana Irwani Amabel Odelia Aritonang Jadongan Sijabat Judika Siringoringo, Magdalena Kristiani Sihotang Lukman Hakim Sangapan Lumban Gaol, Vebry Lumbangaol, Manatap Berliana Mangasa Sinurat Manik, Vitaloka Manurung, Bunga Paska Dewita Oktaviyanti Manurung, Catarina Manurung, Gerson Mariawina Tampubolon Meilinda Stefani Harefa Nababan, Pungu Nancy Nopeline Nurhayati Tambunan Paryanti, Atik Budi Purba, Miranda Grace Yohana Purba, Vivi Sanika Putri Melati Sitinjak Rejeki Sihombing, Poppi Sry Samosir, Hendrik Sangapan, Lukman Hakim Sangapan, Lukman Hakim Sangapan Saribu, Ardin Dolok Setia Sastra Waruwu, Ifan Siahaan, Audrey M Sihombing, Halomoan S. Sihotang, Cristina Silaban, Nurlela Simamora , Carmenita Natania Simanjuntak, Nathalina Br Simatupang, Ayu Lestari Simbolon, Meyken Ledia Sinaga, Elisabet Sihol Nauli Siringoringo, Magdalena J. Siringoringo, Magdalena.J Siringoringo, Magdalena.J. Sirojuzilam Hasyim Sitompul, Andreas Sebatian Sormin, Ropinna Nadia Suwardi Lubis Toman Sony Tambunan