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All Journal Jurnal Manajemen dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Manajemen dan Bisnis Enrichment : Journal of Management Jurnal Dinamika Ekonomi Syariah 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 Journal of Law, Poliitic and Humanities Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Jurnal Akuntansi Nommensen Jurnal Komunikasi dan Ilmu Sosial
Amran Manurung, Amran
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Analisis Prosedur Pemberian Kredit Usaha Rakyat (Kur) Bagi Nasabah Pada Pt. Bank Sumut Kcp Sei Sikambing Rejeki Sihombing, Poppi Sry; Manurung, Amran; Lumbangaol, Manatap Berliana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3615

Abstract

Every bank has a series of stages or procedures for granting credit that must be followed, starting from the submission of an application, analysis of customer eligibility, approval, disbursement of funds, to monitoring and collection. However, not all customers understand the established procedures, and this can be an obstacle for the bank. This study aims to analyze the procedures for granting People's Business Credit (KUR) at PT. Bank Sumut KCP Sei Sikambing, covering the stages of application submission, file investigation, credit analysis, decision making, contract signing, realization, and fund distribution. The analysis also highlights the differences in implementation between the types of KUR, namely Super Micro KUR, Micro KUR, and Small KUR. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data is analyzed descriptively to obtain a real picture of the implementation of the KUR granting procedure in the field. The results of the study show that the KUR provision procedure at PT. Bank Sumut KCP Sei Sikambing has been implemented in accordance with applicable regulations, with adjustments to documents and depth of analysis based on the type of KUR. Credit distribution data for the 2022-2024 period shows an increase in the amount of credit distributed from IDR 87,343,404,765 to IDR 137,662,417,902, accompanied by a decrease in the non-performing loan (NPL) ratio from 1.34% to 0.43%. This reflects the effectiveness of the implementation of procedures and the success of the principle of prudence. Overall, it can be said that PT. Bank Sumut KCP Sei Sikambing has implemented KUR lending procedures effectively, in a structured manner, and with the principle of prudence. The procedures that are carried out carefully support more targeted KUR distribution and maintain the quality of the bank's credit.
Komunikasi Interpersonal di Tempat Kerja: Temuan Empiris dari Pendekatan Systematic Literature Review Sangapan, Lukman Hakim; Budi Paryanti, Atik; Manurung, Adler Haymans; Manurung, Amran
Jurnal Komunikasi dan Ilmu Sosial Vol. 3 No. 3 (2025): Jurnal Komunikasi dan Ilmu Sosial (Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jkis.v3i3.2552

Abstract

Penelitian ini mengkaji peran komunikasi antarpersonal dalam dinamika tempat kerja melalui tinjauan sistematis terhadap 42 studi empiris yang diterbitkan antara tahun 2010 dan 2024. Penelitian ini bertujuan untuk mensintesis bukti mengenai bagaimana komunikasi antarpersonal memengaruhi kepuasan kerja, komitmen organisasi, kinerja tim, dan kesejahteraan karyawan. Tinjauan ini mengidentifikasi lima tema utama: kualitas hubungan interpersonal, kepercayaan dan kepuasan dalam komunikasi, peran komunikasi digital, dinamika lintas budaya dan generasi, serta komunikasi sebagai prediktor kesejahteraan. Temuan menunjukkan bahwa komunikasi terbuka dan berbasis kepercayaan meningkatkan kreativitas, kolaborasi, dan ketahanan psikologis, sedangkan ketergantungan berlebihan pada media digital dapat melemahkan koneksi emosional di antara rekan kerja. Secara metodologis, studi yang ditinjau menyoroti tren meningkat dalam penggunaan metode campuran dan analisis jaringan sosial untuk memahami pola komunikasi dalam organisasi modern. Penelitian ini berkontribusi pada bidang akademik dengan mengintegrasikan perspektif multidisiplin dan memperkuat komunikasi antarpersonal sebagai determinan kritis kesuksesan organisasi di era digital. Studi masa depan disarankan untuk mengadopsi pendekatan longitudinal dan lintas budaya untuk mengeksplorasi sifat yang terus berkembang dari komunikasi di tempat kerja dan implikasinya bagi kesehatan organisasi dan hubungan antarmanusia.
Tren Penelitian Komunikasi Organisasi di Era Hybrid Work: Kajian Systematic Literature Review Sangapan, Lukman Hakim Sangapan; Budi Paryanti, Atik; Manurung, Adler Haymans; Manurung, Amran
Jurnal Komunikasi dan Ilmu Sosial Vol. 3 No. 3 (2025): Jurnal Komunikasi dan Ilmu Sosial (Juli - September 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jkis.v3i3.2553

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tren penelitian komunikasi organisasi di era hybrid work melalui pendekatan Systematic Literature Review (SLR). Sebanyak 72 artikel ilmiah yang diterbitkan antara tahun 2019–2025 dikaji secara sistematis dari basis data Scopus, Web of Science, ProQuest, dan Google Scholar. Analisis dilakukan terhadap tren publikasi, konteks penelitian, metode yang digunakan, teori dominan, serta tema utama yang muncul. Hasil menunjukkan bahwa penelitian mengenai komunikasi organisasi hybrid meningkat tajam sejak 2020, dengan fokus utama pada efektivitas komunikasi virtual, kepemimpinan digital, serta kesejahteraan dan keterlibatan karyawan. Teori Media Richness dan Social Presence menjadi kerangka konseptual paling sering digunakan, menandakan keberlanjutan relevansi teori klasik dalam konteks digital. Secara empiris, penelitian ini menegaskan bahwa komunikasi organisasi hybrid menuntut keseimbangan antara teknologi dan kemanusiaan, serta adaptasi budaya komunikasi yang inklusif. Penelitian ini berkontribusi dalam memberikan peta konseptual, arah riset, serta dasar teoretis bagi pengembangan model komunikasi organisasi yang lebih efektif di era kerja digital.
Analisis Faktor-Faktor Yang Mempengaruhipengungkapan Manajemen Risiko Padaperusahaan Manufaktur Yang Terdaftar Di BEI Periode 2020-2022 Purba, Vivi Sanika; Silaban, Adanan; Manurung, Amran
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14006

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh faktor-faktor yaitu leverage, jenis industri, tingkat profitabilitas, ukuran perusahaan dan kepemilikan publik terhadap pengungkapan manajemen risiko pada perusahaan manufaktur yang terdaftar di Bursa Efek indonesia (BEI). Pemilihan sampel menggunakan purposive sampling, banyaknya perusahaan manufaktur yang dapat dijadikan sampel yaitu sebanyak 54 perusahaan selama periode 2020-2022. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan tahunan. Metode analisis data yang digunakan dalam penelitian ini yaitu regresi linear berganda dengan menggunakan aplikasi spss versi 25. Dengan hasil pengujian terhadap data dalam penelitian ini maka dapat disimpulkan bahwa jenis industri dan kepemilikkan publik secara parsial memiliki pengaruh positif dan signifikan terhadap pengungkapan manajemen risiko. Sedangkan leverage, profitabilitas, dan ukuran perusahaan secara parsial tidak berpengaruh positif dan signifikan terhadap pengungkapan manajemen risiko. Namun secara keseluruhan faktor-faktor pengungkapan manajemen risiko tersebut memiliki pengaruh dalam pengungkapan manajemen risiko.
A Digital World: Role of Electronic Invoice for Personal Taxpayer Compliance Harefa, Meilinda Stefani; Manurung, Amran; Harefa, Eldaa Yuannda
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6624

Abstract

The digital world has inevitably entered various fields of human life in carrying out their duties as world leaders. Technology is an important tool to ease the human workload, including in this discourse is human resource management. This study aims to reveal the perceptions of Taxable Entrepreneurs (PKP) and the Tax Service Office (KPP) on the implementation of e-invoicing and the impact of e-invoicing on taxpayer compliance. The focus of this research is to reveal PKP's perception of the implementation of e-invoicing from the aspects of inputting, data processing, and output. KPP perceptions from the aspects of tax administration and tax evidence, and taxpayer compliance assessed from the aspects of calculation, deposit and reporting. This research is qualitative research with a case study approach. Data analysis is carried out interactively starting from data collection, data reduction, data presentation, and conclusion drawing. According to PKP, the advantages of e-invoicing are more efficient processing time, more accurate tax calculation results, easier and safer storage because it has a QR code, but the weaknesses of e-invoicing are repetitive work in inputting input tax values, the system is not yet able to read invoice codes and the application is vulnerable to viruses. According to KPP, the application of e-invoicing is very helpful for the tax office in fully controlling in real time all tax invoices uploaded and reported by PKP. From the research results, there is not enough evidence that e-invoicing has an impact on improving taxpayer compliance, especially in tax calculations. According to the Tax Office, the application of e-invoicing can improve taxpayer administrative compliance in terms of calculating, depositing and reporting so that tax revenue will be increased.
Pengaruh Karakteristik Komite Audit terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Sihotang, Cristina; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.699

Abstract

The evolution of economic conditions provides many opportunities for corporate fraud. One form of fraud that often occurs on an international scale and in Indonesia is fraudulent financial reporting in manufacturing companies in the food and beverage sub sector. This research aims to determine empirically the influence of independent audit committees, financial expertise and frequency of audit committee meetings on fraudulent financial reporting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research. The research sample used was a purposive sampling method, where the sample was determined based on certain criteria, totaling 23 companies. The type of data used in this research is secondary data. The data source used is the annual report of each company published on the website www.idx.co.id. The research results show that the independent audit committee has no significant effect on fraudulent financial reporting, while financial expertise and the frequency/number of audit committee meetings partially have a significant effect on fraudulent financial reporting.
Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2022) Butar, Winda Anastasya Butar; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.700

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population used was 84 companies. By using Purposive Sampling techniques, the sample obtained was 51 companies. The independent variable used is Corporate Social Responsibility (CSR) while the dependent variable is financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS). This study uses quantitative research. The data used is secondary data collected using the documentation method. The analytical method used is simple linear regression analysis using SPSS Version 25 software. The study results show that Corporate Social Responsibility (CSR) has a positive and significant effect on Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS).
The Effect of Implementing PSAK 72 on Financial Performance and Shareholders Value at the Property Company Registered on the IDX for the 2018-2020 Period Simanjuntak, Nathalina Br; Siringoringo, Magdalena Judika Br; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.726

Abstract

This research aims to determine the effect of implementing PSAK 72 regarding revenue recognition from contracts with customers on financial performance and shareholder value in property companies listed on the IDX for the 2018-2020 period. This research uses quantitative research, namely research that emphasizes the objective measurement aspect of social phenomena. The sampling method used in this research is nonprobability sampling and the sampling technique used is purposive sampling. This research data is secondary data obtained directly from the Indonesia Stock Exchange website for the 2018-2020 period. Where the data taken from annual reports and company financial reports is quarterly. The analysis method used is simple linear regression analysis. This research was carried out using IBM SPSS 22.0 software. The results of this research indicate that the implementation of PSAK 72 income recognition has a negative effect on financial performance. The results of this research also show that the implementation of PSAK 72 income recognition has a positive effect on shareholder value.
Implementasi Pengawasan Dana Desa Di Desa Bukit Kecamatan Dolat Rayat Karo Ginting, Dwitri Hariaty; Manurung, Amran; Sijabat, Jadongan
Jurnal Akuntansi Nommensen Vol. 1 No. 1 (2022): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v1i1.1196

Abstract

Karya Ilmiah ini membahas mengenai Pengawasan Dana Desa yang dilakukan oleh Badan Permusyawaratan Desa (BPD) di Desa Bukit Kecamatan Dolat Rayat Karo yang berpedoman pada Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa. Karya Ilmiah ini menggunakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa Badan Permusyawaratan Desa dalam melaksanakan pengawasan Dana Desa sudah menjalankan tahapan sesuai dengan Permendes No 19 Tahun 2017 Tentang Prioritas Penggunaan Dana Desa dimulai dari tahapan pemantauan (monitoring), evaluasi, hingga sampai dengan kepada pelaporan, sehingga realisasi tidak melebihi anggaran pembelian bahan semen pada APBDesa. Jika dinilai dari segi dana desa yang digunakan untuk kesejahteraan masyarakat, hasil yang diinginkan belum optimal karena Badan Permusyawaratan Desa tidak terlebih dahulu memantau harga semen berkualitas sekarang dipasar yang mengakibatkan saluran irigasi persawahan tersebut cepat rusak, karena kualitas semen yang digunakan lebih rendah. Saran yang dapat diberi untuk Badan Permusyawaratan Desa di desa Bukit yaitu meningkatkan pengawasan terhadap Dana Desa, terutama dalam membahas rancangan APBDesa supaya BPD terlebih dahulu memantau langsung harga bahan di pasar, dan tidak hanya percaya dengan pemborong proyek saja karena harga bisa saja berubah.
Co-Authors Adanan Silaban Adler Haymans Manurung Alberto Butarbutar, Michael Andriyana Purba, Nova Sri Budi Paryanti, Atik Butar, Winda Anastasya Butar C D Sidabutar, Rimbun Fau, Sinarihati Gaol, Manatap Berliana Lumban Ginting, Dwitri Hariaty Harefa, Eldaa Yuannda Hutahaean, Marlia Olivia Hutapea, Herti Diana Jadongan Sijabat Judika Siringoringo, Magdalena Lumbangaol, Manatap Berliana Manurung, Bunga Paska Dewita Oktaviyanti Manurung, Catarina Manurung, Gerson Mariawina Tampubolon Meilinda Stefani Harefa Nababan, Pungu Purba, Miranda Grace Yohana Purba, Vivi Sanika 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. Sitompul, Andreas Sebatian Sormin, Ropinna Nadia