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All Journal Journal of Economic, Bussines and Accounting (COSTING) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam ProBisnis : Jurnal Manajemen AKADEMIK: Jurnal Mahasiswa Humanis Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri International Journal Of Economics Social And Technology International Journal of Science and Environment Research of Finance and Banking E-Amal: Jurnal Pengabdian Kepada Masyarakat ATDS Saintech Journal of Engineering Edumaspul: Jurnal Pendidikan
Saut Maruli Tua Pandiangan
Politeknik Unggulan Cipta Mandiri, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Analisis Rasio Likuiditas, Solvabilitas, Aktivitas, Pertumbuhan Dan Profitabilitas Terhadap Earning Per Share Terhadap PT. Bank BRI Tbk Pada Tahun 2018-2021 Riondi Solomon Zugia Sihombing; Dhuti Widhiyas Tutik; Natalie Natalie; Thomas Firdaus Hutahaean; Saut Maruli Tua Pandiangan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10528

Abstract

Reviewing a bank's financial statements, which consist of an income statement and balance sheet, and applying ratio analysis techniques can help someone assess a bank's financial performance. Ratios are measures used to assess the financial records of a business, including non-banking and banking companies. The aim of this research is to examine the effect of profitability, solvency and liquidity ratios on earnings per share of PT Bank Rakyat Indonesia Tbk. The approach used is quantitative. The Indonesian Stock Exchange, papers, journals, academic publications, and certain media records are some of the data sources used in this research. We need information on the dividend policy received by the BRI company between 2018 and 2021. F test, T test, R-squared test, and multiple linear regression analysis are examples of data analysis techniques. The strong beneficial influence of the ROA variable on EPS at Bank Rakyat Indonesia is shown by partial data. At Bank Rakyat Indonesia there is no significant and positive correlation between the CR and EPS variables. At Bank Rakyat Indonesia, the ACT variable has a significant and partially beneficial influence on EPS. At Bank Rakyat Indonesia, the DER variable has a significant and beneficial influence on EPS.
Covid-19 Pandemic: Is there any impact on the Agribusiness Index? Lumbanraja, Penny Chariti; Lumbanraja, Pretty Luci; Pandiangan, Saut Maruli Tua
Research of Finance and Banking Vol. 2 No. 2 (2024): October 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v2i2.221

Abstract

This study aims to determine if there was an increase in financial performance among companies in the Agri sector listed on the Indonesia Stock Exchange during the COVID-19 pandemic. A quantitative descriptive approach was used, analyzing secondary data from financial reports of Agri index companies for 2019 (pre-pandemic) and 2020 (during the pandemic). The research variables include the liquidity ratio (current ratio), leverage (debt-to-equity ratio), profitability (return on assets), and activity ratio (receivable turnover). The study found both increases and decreases in the financial performance of the sample companies across these variables. The findings provide insights for investors and stakeholders regarding the opportunities and risks in Indonesia's Agribusiness sector during the pandemic.
Resilience Management in Generation Z Entrepreneurs in Medan City Pandiangan, Saut Maruli Tua; Dharmawan, Donny; Hariyanto, Mashudi; Pujiastuti, Endah; Zalogo, Erasma Fitilai
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.593

Abstract

The purpose of this study is to understand the extent to which resilience management influences the performance of generation Z entrepreneurs in Medan City. The type of research that is relevant to answer the questions in this study uses quantitative research. The sample used to represent the population in this study used a random sample of 50 respondents from generation Z entrepreneurs in Medan City. To answer the hypothesis in this study using multiple linear regression analysis. The research results show that pressure has a significant effect on the performance of generation Z entrepreneurs in Medan City. Risk has a significant effect on the performance of generation Z entrepreneurs in Medan City.
Determinant of Transfer Pricing Practices for Property and Real Estate Companies Listed on The Indonesia Stock Exchange period 2020-2022 Marcella, Vicky; Hutahaean, Thomas Firdaus; Tua Pandiangan, Saut Maruli
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.9876

Abstract

This study aims to examine the effect of the Audit Committee, Audit Quality, Firm Size and Profitability on Transfer Pricing (Case Study on Companies Listed on the Indonesia Stock Exchange, Property and Real Estate Sub-Sector, 2020-2022 Period). The researcher used a quantitative research method. The population used in this study was 91 Property and Real Estate companies and a sample of 15 Property and Real Estate companies with a total of 45 observations. The data analysis technique used multiple linear regression analysis with SPSS version 27. The results of the study showed that. The Audit Committee has a positive and significant effect on Transfer Pricing on. Audit Quality, Firm Size and Profitability do not affect Transfer Pricing in Companies Listed on the Indonesia Stock Exchange, Property and Real Estate Sub-Sector, 2020-2022 Period. Conclusion, the Audit Committee is an important factor in influencing decisions related to Transfer Pricing in Property and Real Estate sub-sector companies. Keywords: Firm Size, Profitability, Audit Committee, Audit Quality, Transfer Pricing
PELATIHAN PENGGUNAAN FITUR SPSS KEPADA WIRAUSAHA SEBAGAI SARANA PROMOSI BISNIS Pandiangan, Saut Maruli Tua; Lasrida Sigalingging; Lailatun Nafisa; Tasrim, Tasrim; Sonny Santosa
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i8.9459

Abstract

SPSS memiliki beberapa kelebihan, salah satunya yaitu tampilan data yang informatif, tapi memiliki kekurangan seperti perkembangan yang cepat, sehingga tampilan secara fisik berbeda dengan SPSS yang lama. Tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan penggunaan fitur SPSS kepada wirausaha sebagai sarana promosi bisnis pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Medan. Metode kegiatan pengabdian kepada masyarakat ini menggunakan metode pelatihan dan data statistik. Hasil pelatihan penggunaan fitur SPSS kepada wirausaha sebagai sarana promosi bisnis berjalan lancar, pelatihan dimulai dari pembuatan fitur statistik deskriptif dan chart type.
Operational Management for Business Production Processes Tambunan, Hotbona Novandi; Haribowo, Rio; Akbar, Akbar; Munizu, Musran; Pandiangan, Saut Maruli Tua
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.601

Abstract

The purpose of this study is to provide an explanation of the theory of operational management related to the production process in a company. To achieve this goal, the research method used is a literature study approach and a theory development approach based on the work of Richar L. Darft on operational management and Jay Heizer and Barry Render on production. The data collection method uses documentation research. Data processing methods involve reducing, presenting, and drawing conclusions. The method for ensuring the validity of data uses source triangulation. The results of the study indicate that operational management is the process of managing and utilizing resources for the benefit of the company's work services, production is the process of producing goods and services desired by people who work in the company and operational production management is a way of utilizing resources owned to make products that are valuable to the company. This includes planning the production process, which means planning materials and the process of making products, organizing the production process, which means dividing equipment, materials, and labor, directing the production process, which means creating standard operating procedures and product quality, and controlling the production process, which means evaluating work and product results.
Talent Management Strategy to Face the Challenges of the Industrial Revolution 5.0 Era Tambunan, Hotbona Novandi; Hutasoit, Debri Ton Mario; Julyarman, Nasrun; Nathaniel, Raba; Fakih, Choerul; Pandiangan, Saut Maruli Tua
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.831

Abstract

The world of work has undergone major changes as a result of the Industrial Revolution 5.0. Organizations and individuals must quickly adapt to the demands of ever-evolving skills and new technologies. The purpose of this study is to investigate talent management strategies that are useful for addressing challenges and capitalizing on opportunities in this era of disruption. The study identifies the latest trends in human resource management and related technologies by reviewing relevant literature. The results show that improving both hard and soft skills is essential. Hard skills, such as the ability to use digital technology and data analysis, are essential to cope with technological change, while soft skills, such as the ability to communicate, collaborate, and lead, are essential to adapt to new work dynamics. Foreign language proficiency is increasingly important if you want to collaborate and compete in the global market. To apply knowledge and acquire relevant skills, practical training is needed, both inside and outside the work environment. By implementing these strategies, companies can maintain their competitiveness and maximize the potential of their employees in the dynamic technological era. To ensure long-term success, companies must adopt a proactive approach to their talent development.
Talent Management Strategy to Face the Challenges of the Industrial Revolution 5.0 Era Tambunan, Hotbona Novandi; Hutasoit, Debri Ton Mario; Julyarman, Nasrun; Nathaniel, Raba; Fakih, Choerul; Pandiangan, Saut Maruli Tua
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.831

Abstract

The world of work has undergone major changes as a result of the Industrial Revolution 5.0. Organizations and individuals must quickly adapt to the demands of ever-evolving skills and new technologies. The purpose of this study is to investigate talent management strategies that are useful for addressing challenges and capitalizing on opportunities in this era of disruption. The study identifies the latest trends in human resource management and related technologies by reviewing relevant literature. The results show that improving both hard and soft skills is essential. Hard skills, such as the ability to use digital technology and data analysis, are essential to cope with technological change, while soft skills, such as the ability to communicate, collaborate, and lead, are essential to adapt to new work dynamics. Foreign language proficiency is increasingly important if you want to collaborate and compete in the global market. To apply knowledge and acquire relevant skills, practical training is needed, both inside and outside the work environment. By implementing these strategies, companies can maintain their competitiveness and maximize the potential of their employees in the dynamic technological era. To ensure long-term success, companies must adopt a proactive approach to their talent development.
PENGARUH PELATIHAN KERJA KARYAWAN TERHADAP PENINGKATAN KUALITAS PRODUK (Studi Kasus Pada Industri Makanan PT Asia Inti Rasa Deli Serdang) Gultom, Josua Alex; Pandiangan, Saut Maruli Tua; Silitonga, Manaor; Sinurat, Windo; Naibaho, Ronald
ATDS Saintech Journal of Engineering Vol. 5 No. 1 (2024): Edisi Juni
Publisher : Akademi Teknik Deli Serdang

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

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pelatihan kerja terhadap kualitas produk dalam konteks industri manufaktur. Analisis regresi linear sederhana dengan uji t dilakukan untuk mengukur dampak pelatihan kerja terhadap variabel kualitas produk. Hasil menunjukkan pengaruh positif dan signifikan pelatihan kerja (sig. 0.000 < 0.05) terhadap peningkatan kualitas produk. Koefisien determinasi (R2) sebesar 0,326 menunjukkan bahwa variabel pelatihan kerja dapat menjelaskan sekitar 32,6% variasi dalam kualitas produk. Temuan ini mendukung literatur nasional dan menawarkan implikasi manajerial, termasuk fokus pada pengembangan program pelatihan yang terarah dan evaluasi dampaknya secara berkala.
Analysis of the Role of Decent Living Standards and Knowledge on Human Development Index Growth Hamzah, Ramadhani; Shifa, Mutiara; Musdirwan, Musdirwan; Tanjung, Indra Ismayudi; Ningsih, Liasulistia; Pandiangan, Saut Maruli Tua
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.894

Abstract

The purpose of this study is to analyze the role of decent living standards and knowledge on human development index growth in Indonesia. This research analysis uses qualitative analysis. Data collection in this study uses secondary data taken from Badan Pusat Statistik Indonesia. The study results show that Indonesia's human development index grew faster in 2024, reaching 75.02, an increase of 0.63 points (0.85 percent) compared to 74.39 in 2023. Decent living standards dimension which measures real per capita expenditure per year, adjusted for Indonesians, increased by 2.89 percent annually from 2020 to 2024. In 2020, real per capita expenditure, adjusted for Indonesians, reached Rp11,013,000, increasing to Rp12,341,000 in 2024. Indicators forming the knowledge dimension, including expected years of schooling and average years of schooling, continued to increase. During the 2020 to 2024 period, Indonesia's expected years of schooling increased by an average of 0.44 percent per year, while average years of schooling increased by 1.07 percent per year.
Co-Authors Abda Abda Agnes Wijaya Akbar Akbar Alexander Gultom, Josua Ariawan, Ariawan ARIEF BUDI PRATOMO Badriatul Mawadah Balla Wahyu Budiarto Betty Tiomsi Simamora, Sarah Butar-Butar, Ribka Sari Candra Candra Candra Cut Susan Octiva Dhuti Widhiyas Tutik Dian Ariani Dian Ariani Donny Dharmawan Donny Dharmawan Endah Pujiastuti Ervina Maulida Fachrurazi Fakih, Choerul Fida Oktafiani Fransisco Fransisco Hamzah, Ramadhani Haribowo, Rio HARIYANTO, MASHUDI Hartono, Ivany Artamevia Hotbona Novandi Tambunan Hotbona Novandi Tambunan HUTAHAEAN, THOMAS FIRDAUS Hutasoit, Debri Ton Mario Ilham Arief Ira Ningrum Resmawa, Ira Ningrum Josua Alexander Gultom Josua Alexander Gultom Josua Alexander Gultom Julyarman, Nasrun Kelly Prasetyo Kevin Indajang Lailatun Nafisa Lasrida Sigalingging Lindari Wau Luci Lumbanraja, Pretty Lumbanraja, Penny Chariti Lumbanraja, Pretty Luci Marcella, Vicky Mawadah, Badriatul Mei Veronika Sri Endang Siagian Muhammad Yusuf Musdirwan, Musdirwan Musran Munizu Mutiara Shifa Napu, Fithriah Natalie Natalie Nathaniel, Raba Ningsih, Liasulistia Novandi Tambunan, Hotbona Novita, Yulia Owen De Pinto Simanjuntak Ratih Pratiwi Revi Sesario Ribka Sari Butar-Butar Ricca Hendarti Riny Jefri Riondi Solomon Zugia Sihombing Santi Rohdearni Panjaitan Saputra, Eka Kurnia Saut Maruli Tua Pandiangan Shifa, Mutiara SILITONGA, MANAOR Sinurat, Windo Siti Annisa Wahdiniawati Sitompul, Pretty Naomi Sonny Santosa Sudirman Sudirman Suratminingsih Suratminingsih Suratminingsih, Suratminingsih Surya Surya Suryani Suryani Tambunan, Hotbona Novandi Tanjung, Indra Ismayudi Tasrim, Tasrim THOMAS FIRDAUS HUTAHAEAN Thomas Firdaus Hutahean Uli Wildan Nuryanto Victor Pattiasina Yayuk Suprihartini Yoppy, Irene Yulia Novita Zalogo, Erasma Fitilai