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All Journal Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Manajemen : Jurnal Ekonomi Jurnal Ilmiah Accusi
Desmi Triyanti Purba
Universitas Simalungun
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Other

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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
Evaluation Of the Influence of Good Corporate Governance On The Level of Financial Health of PT Telkom Indonesia TBK For The Period 2019 – 2023 Wico Jontarudi Tarigan; Djuli Sjafei Purba; Desmi Triyanti Purba
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hwgfmr18

Abstract

Study This aiming for analyze the influence of Good Corporate Governance (GCG) on health finance of PT. Telkom Indonesia Tbk during period 2019 to 2023. Variables independent used​ covering size of the board of commissioners, size directors, and audit committee, while variable dependent is indicator health finance in the form of Return on Assets (ROA) and Return on Equity (ROE). Method research used​ is quantitative with approach multiple linear regression analyzed​ use device SPSS software. Data used is secondary data obtained​ from report finance PT. Telkom Indonesia Tbk's annual report published in a way officially on the Indonesia Stock Exchange (IDX). The results of the analysis show that in a way simultaneous GCG variables have an effect on ROA, but No significant towards ROE. In partial, size board of directors own influence positive significant on ROA, whereas the size of the board of commissioners and audit committee is not show influence significant to second indicator finance. This indicates that effectiveness of governance companies, in particular role directors, contributing to the improvement health finance company. Implications from study This important for management of state-owned enterprises in increase transparency, accountability and performance finance through implementation principles of effective GCG. Research This also provides recommendation for investors and stakeholders interest for consider governance aspects​ in taking decision investment and supervision company
Pemanfaatan Media Sosial Instagram Sebagai Media Promosi Tahu Rusli Di Kota Pematangsiantar Yoan Hendrawan Junpridan Saragih; Dermawan Perangin - angin; Yulita Girsang; Desmi Triyanti Purba; Nursahrina Sinaga; Retno Indayang; Muhammad Aminun
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/y6a4kg33

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing dan jangkauan pemasaran produk lokal, khususnya Tahu Rusli, melalui pemanfaatan media sosial Instagram sebagai sarana promosi digital. Tahu Rusli merupakan salah satu produk kuliner khas yang cukup populer di Kota Pematangsiantar, namun masih memiliki keterbatasan dalam strategi pemasaran digital yang efektif. Melalui pelatihan dan pendampingan langsung kepada pemilik usaha dan tim pemasarannya, kegiatan ini memberikan pengetahuan dan keterampilan dalam mengelola akun Instagram bisnis, pembuatan konten menarik, penggunaan hashtag yang relevan, serta analisis performa unggahan. Hasil dari kegiatan ini menunjukkan adanya peningkatan interaksi pengguna, penambahan jumlah pengikut akun, serta peningkatan penjualan secara bertahap. Dengan memanfaatkan Instagram secara optimal, Tahu Rusli mampu memperluas jangkauan pasar dan membangun brand awareness di kalangan konsumen yang lebih luas, terutama generasi muda. Pengabdian ini diharapkan menjadi model bagi UMKM lain dalam menerapkan strategi digital marketing yang tepat guna di era transformasi digital saat ini
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
Co-Authors Corry Dermawan Perangin - angin Djuli Sjafei Purba Fariaman Purba Hazelinling Hazelinling Johan Alfred Sarades Silalahi Kristanto Kristianto Kristianto Kristianto Marintan Saragih Muhammad Aminun Nursahrina Sinaga Pirma Simbolon Retno Indayang Ririn Silvana Silalahi Rosmeri Saragih Taufik Parinduri Toga Sehat Sihite Tutyariani Nasution Ulung Napitu Vitryani Tarigan Wico Jontarudi Tarigan Yesni Riana Damanik Yoan Hendrawan Junpridan Saragih Yulita Girsang Yulita Santa Nova Girsang Yuspika Yuliana Purba