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All Journal EKONOMIS : Journal of Economics and Business Jurnal Manajemen Bisnis Eka Prasetya Gemilang: Jurnal Manajemen dan Akuntansi Outline Journal of Management and Accounting Jurnal Mahasiswa Manajemen dan Akuntansi Mikroba: Jurnal Ilmu Tanaman, Sains dan Teknologi Pertanian Jurnal Ekonomi, Manajemen, Akuntansi
Edison Sagala
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Struktur Aset, Resiko Bisnis, Pajak dan Likuiditas terhadap Keputusan Pendanaan pada Perusahaan Kawi Sherina Sherina; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.647

Abstract

In running a company, funding is needed for all company activities. Funding decisions have a very important role in the survival of a company. There are two sources of funding in the company, namely internal and external sources. Internal sources are retained earnings and external sources are debt and issued shares. Company’s manager must consider which sources would have the best result on the company. The analytical technique used in this research is a comparative descriptive analysis technique. Primary datas were collected through interviews and observations while secondary data were obtained from literatures related to the research topic. Asset structure, business risk, tax, liquidity and funding decisions are used as research objects. The results shows that asset structure, risk and liquidity had no effect on funding decisions at Kawi company. Taxes had an effect on funding decisions at Kawi company. Asset structure, business risk, tax and liquidity together have no effect on funding decisions at Kawi company.
Pengaruh Struktur Aktiva, Operating Leverage, Beban Pajak, dan Laba Ditahan terhadap Struktur Keuangan pada PT. Tona Desy Putri Sari; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.645

Abstract

His study aims to examine whether the financial structure is influenced by asset structure, operating leverage, tax expense, and retained earnings at PT. Tona. The results of this study reveal that the structure of assets, operating leverage, tax expense, and retained earnings all affect the financial structure
Pengaruh Beban Pajak, Non Debt Tax Shield, Beban Bunga, dan Pertumbuhan Aset terhadap Struktur Modal pada PT Alam Vanny Vanny; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.656

Abstract

In running a business, every company definitely needs funds to help develop its business. The funds obtained can come from the company itself or from outside parties who invest in the company. Therefore, in managing the existing funds in the company, it is necessary to have wisdom in deciding whether the funds needed within the company can then be used in accordance with the operational needs needed by the company itself. The purpose of this study was to determine and analyze the effect of Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth on the Capital Structure. This study uses multiple linear regression analysis techniques. Data were obtained from literature related to the research topic. This can be in the form of financial statements of tax expense, non-debt tax shield, interest expense, asset growth and capital structure that affect the company. The results showed that Tax Expense has a negative effect on the Capital Structure of Alam Company, Non Debt Tax Shield has no effect on the Capital Structure of Alam company, Interest Expense has a negative effect on the Capital Structure of Alam Company, Asset Growth has a positive effect on the Capital Structure of Alam Company and the Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth have an effect on the Capital Structure of Alam Company.
The Analysis Of The Implementation Of Management And Organization Systems At Warkop Alam Jaya Hasyim; Sirait, Melani Manginar; Hutabalian, Relli Anisma; Br Sinaga, Era Widia; Edison Sagala
Outline Journal of Management and Accounting Vol. 3 No. 1 (2024): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i1.60

Abstract

Tujuan penelitian ini adalah melakukan telaah mengenai penerapan manajemen perencanaan,pengorganisasian,pengarahan,dan pengendalian dalam pengelolaan SDM di Warkop Alam Jaya.Tersedianya sumberdaya manusia bagi suatu perusahaan,dilakukan dengan cara mengidentifikasi sistem manajemen yang diterapkan dalam usaha tersebut,serta mengembangkan sumber daya manusia dalam usaha itu menjadi berkualitas sesuai sistem manajemen yang dibutuhkan usaha tersebut.Organisasi perlu memastikan bahwa sumberdaya yang ada didalamnya memiliki pengetahuan,kemampuan,dan keterampilan dan sikap yang unggul sehinga dapat menunjang pencapaian tujuan organisasi.Melalui pengelolaan sumberdaya manusia,diharapkan kinerja karyawan akan meningkat,dan melalui evaluasi serta penilaian kinerja yang dilakukan dapat membantu meminitor kemampuan dan kinerja karyawan.
The Influence Of Price And Quality On Farmers' Decision to Buy Tilapia Breeding From Pt Japfa In Panei Tongah Kab. Simalungun Edison Sagala
Jurnal Manajemen Bisnis Eka Prasetya Vol 8 No 2 (2022): Edisi September
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v8i2.259

Abstract

This study aims to determine the effect of price and product quality variables on the decision of farmers to buy tilapia seeds from PT Japfa in Panei Tongah Kab. Simalungun. The population in this study were farmers who bought tilapia seeds from PT Japfa in Panei Tongah Kab. Simalungun as many as 180 people and the sampling technique used is the Purposive sampling with 64 samples. The data technique used is by using a questionnaire and observation. The results of this study indicate that there is a significant influence between price and quality on breeders. Based on statistical data analysis, the variables in this study are valid and reliable. In the classical assumption test, the regression model is free of multicollinearity, does not occur heteroscedasticity, and is normally distributed. The regression equation obtained is Y= 12,408 + 464X1 + 412X2. With a coefficient of determination (R2) of 0.717. The value of Fcount for this study was 77.452 > Ftable 3.15 and the value of Tcount X1(5.223), X2(4.586) > Ttable 1.998. The results of the regression equation hypothesis test indicate that the price, quality variables have a significant effect on purchasing decisions.
Pengaruh After Sales Service dan Personal Selling Terhadap Keputusan Pembelian Sepeda Motor Honda : (Studi Kasus pada CV. Apollo Motor Pematang Siantar) Kristina Mesya Yulianti Siburian; Edison Sagala
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1957

Abstract

This study aims to analyze the influence of After Sales Service and Personal Selling on Purchasing Decisions for Honda Motorcycles at CV. Apollo Motor Pematang Siantar. This study uses a quantitative method with a sample size of 120 respondents through a purposive sampling technique. Data collection was carried out using a questionnaire with an ordinal scale and analyzed statistically through hypothesis testing using path analysis on SPSS 26 software. The results of the study indicate: (1) After sales service results in an increase in purchasing decisions for purchasing Honda motorcycles at CV. Apollo Motor Pematang Siantar; (2) Personal selling results in an increase in purchasing decisions for purchasing Honda motorcycles at CV. Apollo Motor Pematang Siantar; and (3) that After sales service and Personal selling result in an increase in purchasing decisions for purchasing Honda motorcycles at CV. Apollo Motor Pematang Siantar.
Pengaruh Luas Lahan, Modal, Dan Tenaga KerjaTerhadap Pendapatan Petani Nanas Di Kecamatan Panai Tengah Kabupaten Labuhanbatu Rinaldi Rinaldi; Edison Sagala
Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian Vol. 1 No. 2 (2024): August : Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/mikroba.v1i2.57

Abstract

This research aims to determine the influence of land area, capital and labor on the income of pineapple farmers in Central Panai District, Labuhan Batu Regency. Sample used was 95 respondents. The data collection techniques used were observation, interviews and questionnaires. The data analysis technique used is a multiple linear regression model and hypothesis testing using the t test, F test and coefficient of determination. Previously the data had been tested using validity tests, reliability tests and classical assumption tests. Data processing uses the SPSS 16.0 for Windows program. The results show that land area has a significant effect on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency, Capital has a significant effect on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency, Labor has a significant effect on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency, Luas Land, Capital and Labor have a significant influence on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency.
Pengaruh Human Capital dan Komitmen Organisasi Terhadap Kinerja Karyawan pada Labersa Toba Hotel & Convention Center di Kota Balige Mijy Swandi Tanjung; Edison Sagala
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4083

Abstract

This study aims to examine the influence of Human Capital and Organizational Commitment on employee performance at Labersa Toba Hotel & Convention Center in Balige City. The population in this study were all employees of Labersa Toba Hotel & Convention Center with a sample size of 129 employees, selected using total sampling techniques. This study uses a quantitative approach with a data collection instrument in the form of a questionnaire. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, path analysis, and upsilon (v) tests. The results of the study indicate that there is a significant influence between Human Capital on employee performance. There is a significant influence between Organizational Commitment on employee performance, There is a significant influence between Human Capital on Organizational Commitment. Indirectly, there is an influence of Organizational Commitment in Mediating the influence of Human Capital on Employee Performance at Labersa Toba Hotel & Convention Center in Balige City. This study provides recommendations to companies to pay attention to aspects of Human Capital and organizational commitment in order to achieve company targets.
Pengaruh Variasi Produk dan Pelayanan Terhadap Kepuasan Konsumen pada Cafe Bosmen Binjai Utrie Sekar Ayuningrum; Edison Sagala
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10275

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh variasi produk dan pelayanan terhadap kepuasan konsumen pada Cafe Bosmen Binjai. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner kepada konsumen Cafe Bosmen Binjai. Selain itu, juga digunakan data sekunder yang diperoleh dari buku, jurnal, skripsi, dan sumber internet yang relevan. Sampel dalam penelitian ini berjumlah 120 responden yang merupakan konsumen yang pernah melakukan pembelian di Cafe Bosmen. Hasil analisis menunjukkan bahwa variasi produk berpengaruh signifikan terhadap kepuasan konsumen. Pelayanan juga memberikan pengaruh yang signifikan dan dominan terhadap kepuasan konsumen. Uji secara simultan menunjukkan bahwa variasi produk dan pelayanan secara bersama-sama berpengaruh signifikan terhadap kepuasan konsumen. Nilai koefisien determinasi (R²) sebesar 0,580 membuktikan bahwa 58% variabel kepuasan konsumen dapat dijelaskan oleh variasi produk dan pelayanan, sementara sisanya dipengaruhi oleh variabel lain di luar penelitian ini.
Co-Authors Br Sinaga, Era Widia Desy Putri Sari Elidawati Elidawati Goh, Thomas Sumarsan Hasyim Hutabalian, Relli Anisma Kristina Mesya Yulianti Siburian Mijy Swandi Tanjung Rinaldi Rinaldi Sherina Sherina Sirait, Melani Manginar Utrie Sekar Ayuningrum Vanny Vanny