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All Journal Jurnal Ekuilnomi Jurnal Minfo Polgan (JMP) SENTRI: Jurnal Riset Ilmiah Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Desmi Triyanti Purba
Universitas Simalungun
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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Optimizing MSME Profitability: The Impact of Production Costs On Operating Profit (Case Study: Cassava Chips MSME at Simpang 3 Sibatu Batu Road) Desmi Triyanti Purba; Elfina O P Damanik; Mahaitin H Sinaga; Melpi Riska Situmorang
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jzrdsa94

Abstract

This study aims to analyze the influence of production costs on business profits and optimize profitability in Cassava Chips MSMEs (Micro, Small, and Medium Enterprises) located at Simpang 3 Jalan Sibatu Batu, PematangSiantar City. This research utilizes a quantitative method with a descriptive approach and simple linear regression analysis. The population in this study consists of the financial records of the Cassava Chips MSME owners, while the sample includes production cost data and business profit data over a 5-year period. The financial analysis utilized includes profitability ratios: R/C Ratio (Revenue/Cost Ratio), ROI (Return On Investment), and Profit Margins (Gross Profit Margin, Operating Profit Margin, and Return On Equity). The results indicate that production costs have a positive and significant impact on business profits. However, an increase in production costs that is not matched by an increase in selling price causes a decline in profit annually. Furthermore, the profitability ratio analysis shows a decline in financial performance due to rising production costs. The research indicates that efficient cost management is proven, where is accepted and is rejected. It is recommended to implement systematic cost recording, increase efficiency, adjust selling prices, and expand marketing to optimize profitability
Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto Kristianto; Desmi Triyanti Purba; Hazelinling Hazelinling; Marintan Saragih; Yulita Santa Nova Girsang
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zpf3y048

Abstract

This study aims to analyze the implementation of financial management of the Regional Public Service Agency (BLUD) on the performance of employees at the Regional General Hospital (RSUD) dr. Djasamen Saragih. The research method used is descriptive analysis with a qualitative approach, using primary data obtained through interviews and field observations, as well as secondary data in the form of financial statements and related organizational documents. The results of the study show that BLUD financial management provides flexibility in planning and using the budget, which has a positive impact on the operational efficiency of the hospital. The implementation of the annual Business Plan and Budget (RBA), supervision by the supervisory board, and a reporting system in accordance with Financial Accounting Standards (SAK) support the improvement of employee performance. However, challenges such as maintaining a balance between public services and revenue, as well as the need to improve human resource competence, are still a concern. The study suggests regular training for employees and the development of innovative services to improve the efficiency and overall performance of the organization
Pengaruh Perencanaan Sumber Daya Manusia, Rekrutmen Dan Seleksi Karyawan Terhadap Kinerja Karyawan PT. Sumber Aksara Mas Kristanto; Marintan Saragih; Desmi Triyanti Purba
Manajemen: Jurnal Ekonomi Vol. 6 No. 1 (2024): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qn79b341

Abstract

Adapun tujuan dari penelitian ini antara lain adalah untuk mengetahui pengaruh perencanaan SDM terhadap kinerja karyawan pada PT. Sumber Aksara Mas. Untuk mengetahui pengaruh seleksi karyawan terhadap kinerja karyawan pada PT. Sumber Aksara Mas. Untuk mengetahui pengaruh perencanaan SDM, rekruitmen dan seleksi karyawan secara bersama-sama (simultan) terhadap kinerja karyawan PT. Sumber Aksara Mas. Jenis data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan kuesioner, wawancara, dan dokumentasi. Uji instrumen penelitian ini adalah uji validitas dan uji reablilitas. Teknik analisis data yang digunakan adalah uji notrmalitas, analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Hasil regresi linier sederhana menunjukkan ada pengaruh negatif antara rekruitmen terhadap kinerja karyawan. Dan hasil linier sederhana menunjukkan ada pengaruh negatif antara seleksi karyawan terhadao kinerja karyawan. Hasil analisis koefisien korelasi menunjukkan hubungan yang tinggi dan positif antara perencanaan SDM, rekruitmen dan seleksi karyawan terhadap kinerja karyawan. Hasil pengujian hipotesis secara simultan dengan Uji F maka H0  ditolak, artinya adanya pengaruh positif dan signifikan antara perencanaan SDM, Rekruitmen, dan seleksi karyawan terhadap kinerja karyawan
Hubungan Likuiditas Dan Struktur Modal Terhadap Profitabilitas Perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 – 2022 Kristianto Kristianto; Desmi Triyanti Purba; Taufik Parinduri; Johan Alfred Sarades Silalahi; Yoan Hendrawan Junpridan Saragih
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hgdvjj84

Abstract

Tujuan penelitian ini adalah menganalisis bagaimana hubungan Likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan struktur modal terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Dari seluruh hasil uraian yang telah di kemukakan dalam bab sebelumnya, maka penulilis menarik kesimpulan yaitu sebagai berikut. Hasil regresi linear berganda menunjukan bahwa ada hubungan positif likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil analisa koefisien korelasi menunjukan hubungan yang kuat antara likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara likuiditas terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara Struktur modal terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujuan hipotesis secara bersama dengan Uji F maka H0 diterima artinya tidak ada hubungan yang positif dan signifikan secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022
Pengaruh Prinsip Good Corporate Governance terhadap Kinerja Keuangan pada Wisma Davinci Desmi Triyanti Purba; Windi Susilawati
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5693

Abstract

This study examines the effect of Good Corporate Governance (GCG) principles on financial performance at Wisma Davinci. The population of this study consists of the Regional General Manager and supervisor levels at Wisma Davinci, with a total sample of 30 respondents selected using purposive sampling. The independent variable is Good Corporate Governance (X), while the dependent variable is Financial Performance (Y). Data were analyzed using validity and reliability tests, simple linear regression, partial tests (t-tests), and coefficient of determination (R²) with the assistance of SPSS version 25. The validity test results show that all indicators of the Good Corporate Governance variable have a calculated r-value greater than the r-table value of 0.3610, indicating that the instruments are valid. The reliability test shows Cronbach’s Alpha values of 0.960 and 0.937, which are greater than 0.60, confirming that the instruments are reliable. The simple linear regression analysis indicates that Good Corporate Governance has a positive effect on financial performance, with a regression coefficient (b) of 0.474. The partial test results show that Good Corporate Governance significantly affects financial performance (t-count = [isi t-hitung], p < 0.001). Furthermore, the coefficient of determination (R²) value of 0.837 indicates that Good Corporate Governance explains 83.7% of the variation in financial performance, while the remaining 16.3% is influenced by other variables not included in this research model. These findings confirm that the implementation of Good Corporate Governance plays a crucial role in improving financial performance at Wisma Davinci.
Pengaruh Store Atmosphere Dan Word of Mouth Terhadap Keputusan Pembelian Pada Toko Eiger Pematangsiantar Yulita Santa Nova Girsang; Resna Napitu; Dermawan Perangn-Angin; Desmi Triyanti Purba; Maria Cosmas Salsa Sitinjak
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nezs2t42

Abstract

Untuk melnciptakan suasana toko yang melnarik dapat melnjadi daya tarik telrselndiri bagi pelrusahaan Atmosphelrel yang melnarik juga dapat melningkatkan citra pelrusahaan selhingga konsumeln akan melnyelbarluaskan Word Of Mouth yang positif kelpada orang lain telntang produk atau kelunggulan pelrusahaan telrselbut. Hal ini dapat melmudahkan konsumeln dalam melngambil kelputusan pelmbellian. Toko Eligelr Pelmatangsiantar melrupakan pelrusahaan yang belrgelrak di bidang manufaktur dan ritell. Toko Eligelr Pelmatangsiantar melnjual belrbagai macam produk selpelrti tas, baju, selpatu, kacamata, dompelt, jam, ikat pinggang, gellang, manselt, topi, sandal, strap maskelr, jakelt, sarung tangan, botol minum, dan melnyeldiakan pelrlelngkapan naik gunung. Untuk melningkatkan kelputusan pelmbellian, pelrusahaan harus dapat melnciptakan Store Atmosphelrel yang melnarik dan unik selhingga konsumeln melrasa telrtarik, selnang dan nyaman untuk datang dan belrlama-lama belrada di dalam toko telrselbut. Sellain Store Atmosphelrel, Word Of Mouth juga dapat melmpelngaruhi kelputusan pelmbellian. Selselorang akan melnanyakan telntang kualitas suatu produk atau jasa kelpada orang yang pelrnah melmbelli atau melmakai barang atau jasa telrselbut selbellum melrelka melmutuskan untuk melmbellinya
The Influence of Capital, Working Hours, and Business Duration on Income Growth Among MSME Operators in Raya Kahean District Nursahrina Sinaga; Yulita Santa Nova Girsang; Desmi Triyanti Purba
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nwkazn64

Abstract

The objective of this study is to determine the partial effects of capital, working hours, and business duration on MSME income, as well as their simultaneous effect on MSME income. This study employs a quantitative approach, wherein collected data are presented numerically and analyzed using statistical methods. The sample consists of 70 MSMEs in Raya Kahean District. The results indicate that: individually (partially), capital has a significant effect on MSME income in Raya Kahean District (t-calculated = 5.539 > t-table = 1.668; sig. = 0.000 < 0.05); working hours have a significant effect on MSME income (t-calculated = 2.876 > t-table = 1.668; sig. = 0.004 < 0.05); and business duration has a significant effect on MSME income (t-calculated = 3.514 > t-table = 1.668; sig. = 0.001 < 0.05). Simultaneously, capital, working hours, and business duration have a significant effect on MSME income in Raya Kahean District, with the calculated F-value exceeding the F-table value (29.493 > 2.74) and a significance value below 0.05 (0.000 < 0.05)
Co-Authors Agung Yuda Permana Corry Dasmaika Apriani Haloho Dermawan Perangin - angin Dermawan Perangin-angin Dermawan Perangn-Angin Djuli Sjafei Purba Elfina O P Damanik Fariaman Purba Hazelinling Hazelinling Johan Alfred Sarades Silalahi Johan Alfred Sarades Silalahi Kristanto Kristanto Kristanto Kristianto Mahaitin H Sinaga Maria Cosmas Salsa Sitinjak Marintan Saragih Melpi Riska Situmorang Muhammad Aminun Nursahrina Sinaga Pirma Simbolon Resna Napitu Retno Indayang Ririn Silvana Silalahi Rosmeri Saragih Taufik Parinduri Toga Sehat Sihite Tutyariani Nasution Ulung Napitu Vitryani Tarigan Wico Jontarudi Tarigan Windi Susilawati Yesni Riana Damanik Yoan Hendrawan Junpridan Saragih Yulita Girsang Yulita Santa Nova Girsang Yuspika Yuliana Purba