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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 FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA PEMERINTAH KOTA MEDAN Manurung, Amran; Fau, Sinarihati
Jurnal Manajemen dan Bisnis Vol 14 No. 2 Tahun 2014
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v14i2.89

Abstract

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.
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 Tahun 2014
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v14i1.83

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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA PEMERINTAH KOTA MEDAN Manurung, Amran; Fau, Sinarihati
Jurnal Manajemen dan Bisnis Vol 14 No. 2 Tahun 2014
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v14i2.89

Abstract

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.
Employee Engagement in SMEs: A Systematic Review of the Literature on Factors and Their Impact Sangapan, Lukman Hakim; Manurung, Adler Haymans; Manurung, Catarina; Manurung, Amran; Manurung, Gerson
Journal of Law, Politic and Humanities Vol. 1 No. 4 (2021): (JLPH) Journal of Law, Politic and Humanities (August 2021)
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v1i4.2237

Abstract

This study aims to identify the factors influencing employee engagement in Small and Medium Enterprises (SMEs) and evaluate their impact on organizational performance. A systematic literature review approach was employed, analyzing 20 relevant scientific articles selected through a predefined inclusion and exclusion criteria. Thematic analysis was used to identify recurring patterns and key themes across the literature. The findings reveal that leadership style, internal communication, organizational culture, reward systems, and employee well-being are the dominant factors positively influencing employee engagement. These elements have been shown to enhance job satisfaction, loyalty, productivity, and employee retention within SMEs. This research contributes conceptually by developing a systematic framework that can serve as a foundation for building employee engagement models tailored to the SME context. Furthermore, it offers practical implications for SME management in designing more participatory and empowerment-oriented human resource strategies. The study acknowledges its limitation in relying solely on secondary data sources and recommends further empirical field studies to validate the findings across various industry sectors.
Analyzing the Effectiveness of Internal Control Systems in Managing Pharmaceutical Inventories at Advent Hospital Medan, Indonesia Sormin, Ropinna Nadia; Manurung, Amran; Siringoringo, Magdalena Judika Br
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1584

Abstract

This study aims to analyze the implementation of the internal control system in managing pharmaceutical inventory at Advent Hospital Medan. Medication inventory plays a crucial role in supporting patient services, both outpatient and inpatient. Internal control is essential to ensure drug availability, prevent overstocking or stockouts, and mitigate risks of damage and expiration. This research uses a descriptive qualitative method, employing interviews and observations within the pharmacy department. The findings indicate that Advent Hospital Medan has implemented internal controls through inventory recording, stock monitoring, and task segregation. However, challenges such as overstocking and the risk of expired medications remain. Therefore, regular supervision and evaluation must be strengthened to optimize inventory management. This study is expected to serve as an input for hospital management and a reference for future research.
Assessing the Impact of Accounting Standards and Human Capital on Public Financial Reporting Quality in Indonesia Hutahaean, Marlia Olivia; Manurung, Amran; Saribu, Ardin Dolok
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1590

Abstract

The quality of village financial reporting in Indonesia remains a concern, with inconsistencies and inadequacies still evident in many regions, including Bintang Bayu Sub-district. This study examines the effect of Government Accounting Standards (SAP) implementation and human resource (HR) competency on the quality of village financial reports. Employing a quantitative approach, primary data were collected through a structured Likert-scale questionnaire distributed to village officials across 19 villages in the region. Data analysis was conducted using SPSS version 25. The findings reveal that both the implementation of SAP and HR competency positively and significantly affect the quality of financial reporting. Specifically, SAP implementation shows a t-value of 2.959 (p = 0.005), while HR competency records a t-value of 2.398 (p = 0.022), indicating strong statistical support. These results underscore the importance of consistent accounting standards and the competency of village personnel in enhancing financial reporting quality. This study offers practical implications for local governments, recommending targeted technical training and capacity building initiatives for village apparatus. Future research is encouraged to incorporate additional variables, such as internal audit functions and adopting accounting information systems.
TAX TRAINING AND THE RISE OF FISCAL AWARENESS AMONG SMALL ENTREPRENEURS: EVIDENCE FROM MEDAN PETISAH INDONESIA Setia Sastra Waruwu, Ifan; Silaban, Adanan; Manurung, Amran
Jurnal Dinamika Ekonomi Syariah Vol. 12 No. 2 (2025): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v12i2.1745

Abstract

This study aims to examine the effect of tax training on tax awareness among small business entrepreneurs in the working area of KPP Medan Petisah. Employing a quantitative research design, data were collected through structured questionnaires distributed to a representative sample of small business taxpayers. The data were analyzed using multiple linear regression to determine the relationship between tax training and tax awareness. The results indicate that tax training has a significant and positive impact on enhancing tax awareness. Specifically, well-structured and contextualized training programs improve taxpayers’ understanding of their rights and obligations, reduce reporting errors, and foster positive perceptions toward the tax system. These findings corroborate previous research highlighting the critical role of tax education in promoting voluntary compliance and building trust in tax authorities. The study suggests that tax offices should regularly conduct tailored training sessions, incorporating practical topics such as tax reporting procedures and e-filing applications, delivered through both face-to-face and online platforms to maximize outreach and effectiveness.
The influence of financial attitudes, locus of control, education on financial management behavior with financial literacy as a moderating variable Hutapea, Herti Diana; Manurung, Amran; Sitompul, Andreas Sebatian
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1730

Abstract

This study aims to determine the effect of financial attitudes, locus of control, education on financial management behavior with financial literacy as a moderating variable in MSMEs in Medan City, North Sumatra. Data collection using questionnaire distribution. The sampling technique used in this study was accidental random sampling technique. The sample to be used in this study was 100 MSME business actors in Medan city who were assisted by the Cooperative and UKM office of North Sumatra province. The results showed that financial attitudes and locus of control had a positive and significant effect on the financial management behavior of MSMEs in Medan city while education had a negative and insignificant effect on the financial management behavior of MSMEs in Medan city. Furthermore, financial literacy does not moderate the relationship between financial attitudes, locus of control and education on the financial management behavior of MSMEs in Medan City, North Sumatra. Because the results of this study indicate the absence of a moderating relationship, the moderating variable in this model is thought to have a direct effect because the effect of financial literacy on financial management behavior shows because the calculated T value is 3.034> 1.96 and the P value is 0.001 <0.05 so that researchers propose to use mediating variables for further research.
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.
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