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All Journal Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat IKRA-ITH EKONOMIKA Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Journal of Economics and Business Letters Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Global Insights in Management and Economic Research
Maduma Sari Sagala
STIE IBMI MEDAN
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF PRODUCT QUALITY AND SERVICE QUALITY ON CONSUMER SATISFACTION AT PT. DELAMIBRANDS KHARISMA BUSANA Maduma Sari Sagala; Rifqah Harahap
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

The purpose of this study was to determine the effect of product quality and service quality on consumer satisfaction at PT. Delamibrands Kharisma Busana. The population in this research is the consumers of PT. Delamibrands Kharisma Busana which numbered 127 respondents while the technique of determining by accidental sampling with the Slovin formula approach with an error rate of 10%. So that the sample in this study amounted to 56 respondents. The data sources in this study are from primary data and secondary data. Where is the primary data from observations, interviews and questionnaires. While secondary data can be from data that has been documented. While the data analysis technique used is multiple linear regression analysis. The results of the regression analysis are Y = 4,926+ 0,228X1 + 0,296X2  + e which shows that product quality and service quality have a positive and significant effect on customer satisfaction. Whereas the results of the test (t) or partial test show that the product quality has a positive and significant effect on customer satisfaction where it can be seen the value of t arithmetic 3.140> t table 2.006 and the variable service quality also has a positive and significant effect on customer satisfaction where it can be seen the t value of 3,969 > t table 2,006. The results of the coefficient of determination with a correlation regression value of 0.851 means that together the quality of the product and the quality of service to customer satisfaction PT. Delamibrands Kharisma Busana has contributed to a close and positive level. Where the value (R2) of 0.713 (71,3%). So it can be said that 72.4% of the dependent variable variations namely product quality and service quality in the model can explain the variable customer satisfaction at PT. Delamibrands Kharisma Busana while the remaining 28,7% is influenced by other variables outside the model. The other variables that affect consumer satisfaction are the promotional mix, brand image and so on.
Analysis of profitability, return on investment, and liquidity ratios on the value of LQ45 companies during the 2017-2021 period Chris Holan Aditia Hutagalung; Enjelina Tambunan; Chichi Kembaren; Yeni Lastari Simbolon; Maya Sabirina Panggabean; Maduma Sari Sagala
Journal of Economics and Business Letters Vol. 3 No. 3 (2023): June 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i3.207

Abstract

A company has primary reasons to start a business, namely to maximize profits and maximize the value of the company. A high company value indicates good company performance, thus attracting investors to invest in the company. This research was conducted with the aim to test and analyze how the profitability ratio, profitability, and liquidity affect the value of LQ45 companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data used in this research is quantitative data, the population of this research is the LQ45 companies listed on the IDX for the period 2017 -2021, amounting to 67 companies, with a sample of 9 companies sought using purposive sampling technique, meaning using a technique with certain criteria. The t-test results show that the significance value is 0.75. It can be seen that the profitability value is greater than the significance level of 0.05, which means that this profitability value significantly statistically affects the company's value.
SOCIALIZATION OF THE IMPORTANCE OF GOOD SERVICE TECHNIQUES TO SUPPORT HOSPITAL QUALITY IN PIRNGADI HOSPITAL MEDAN Lapiti Gokmatua Sagala; Maduma Sari Sagala; Hafni Cholida Nasution; Nurhasanah Nurhasanah; Azwar Anas Manurung
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 7 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i7.2576-2579

Abstract

Rumah sakit adalah salah satu sarana kesehatan yang memberikan pelayanan kesehatan kepada masyarakat, rumah sakit memiliki peran yang sangat penting dalam meningkatan harapan kesehatan masyarakat.  Sasaran  kegiatan  pengabdian  kepada  masyarakat ini  adalah  staf-staf  atau  pegawai  yang  bekerja di RSUD  Pirngadi  Medan Jl. Prof H. Yamin  no 47 Medan. Adapun  peserta  yang mengikuti  berjumlah 30 orang. Kegiatan  pengabdian masyarakat ini di laksanakan pada tanggal 04 juli 2023. Metode yang digunakan dalam pengumpulan data yaitu metode observasi dan ceramah. Dengan judul sosialisasi teknik pelayanan  yang  baik  untuk  mendukung kualitas  Rumah Sakit pada Rumah sakit Pirngadi Medan.
Pengaruh Good Corporate Governance, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Manufaktur PT Ultrajaya Milk Industry & Trading CO TBK Di Bursa Efek Indonesia 2013 - 2020 Stephen Khutanto; Maryana Erlic; Widiya Tahir; Herlin Munthe; Maduma Sari Sagala
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1844

Abstract

Dalam penetian ini menganalisis nilai perusahaan perusahaan sejak tahun 2013-2020. Analisis diperoleh bahwa nilai perusahaan pada perusahaan ini mengalami naik turun sehingga melatarbelakangi fenomena ini.Dalam penelitian ini memakai metode penelitian kuantitatif dengan populasi perusahaan PT U Ultrajaya Milk Industry & Trading Co Tbk dan jumlah observasi adalah 40 pengamatan. dan mengunakan sampel jenuh sebagai teknik sampel. Dalam penganalisis data memperoleh hasil komite audit dan ukuran perusahaan berpengaruh terhadap nilai perusahaan, namun untuk roa dan leverage tidak memiliki pengaruh terhadap nilai perusahaan. Sedangkan hipotesis secara simultan memperoleh hasil yang diterima.
ANALISIS PENGARUH RISIKO PASAR, UKURAN PERUSAHAAN, STRUKTUR MODAL TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PADA TAHUN 2019-2022 Dwi Harisah Nduru; Cecilya Jade Jade; Rimbana Saputra Ginting; Maya Sabirina Panggabean; Maduma Sari Sagala
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.v7i4.10997

Abstract

Perusahaan adalah organisasi yang bertujuan untuk menghasilkan keuntungan melalui koordinasi antara pemilik saham dan manajer perusahaan. Salah satu perusahaan yang mampu meningkatkan kesejahteraan hidup masyarakat adalah industri manufaktur. Itu karena industri tersebut mampu menampung jumlah tenaga kerja yang sangat banyak. Peneliti memakai pendekatan kuantitatif dengan sumbernya berupa laporan keuangan yang tersedia di Bursa Efek Indonesia (BEI) Periode 2019-2022. Temuan studi mengungkapkan nilai signifikansi dalam memberikan dampak risiko pasar pada likuiditas sebesar 0.000 < 0.05 dan Fhitung 268.717 > Ftabel 2.005 sehingga H1 diterima. Temuan studi mengungkapkan nilai signifikansi dalam memberikan dampak ukuran perusahaan pada likuiditas sebesar 0.530 > 0.05 dan Fhitung 0.632 > Ftabel 2.005 sehingga H2 ditolak. Temuan studi menunjukkan nilai signifikansi dalam memberikan dampak struktur modal pada likuiditas sebesar 0.000 < 0.05 dan Fhitung – 185.684 < Ftabel 2.005 sehingga H3 ditolak. Temuan studi menunjukkan nilai Fhitung 24503.600 > Ftabel 2.76 sehingga H4 diterima. Itu artinya variabel risiko pasar, ukuran perusahaan, dan struktur modal memberikan pengaruh positif bersignifikan secara simultan pada likuiditas perusahaan sektor manufaktur yang diakui BEI 2019-2022.
Analisis Pengaruh Struktur Aktiva, Leverage Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Di BEI Periode 2018 – 2021 Leny Fernandita; Jeremia Emma Tribrata Ambarita; Rumondang Simamora; Maya sabirina Panggabean; Maduma Sari Sagala
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.v7i4.11100

Abstract

Perusahaan pertambangannya mempunyai profitabilitas menurun menandakan ketidakbagusan kinerjanya. Bertujuan menguji efek struktur aktiva, leverage dan Likuiditas terhadap profitabilitas di tahun 2018-2021. Riset ini penggunaan cara kuantitatif dan tipe risetnya deskriptif. Sampel risetnya 88 data. Bermodel regresi linear berganda dengan aplikasi SmartPLS. Hasilnya ialah Struktur Aktivatidak berefek secara parsial terhadap Profitabilitas Pada Perusahaan Pertambangan di BEI periode 2018 – 2021. Leverage tidak berefek secara parsial terhadap Profitabilitas Pada Perusahaan Pertambangan di BEI periode 2018 – 2021.Likuiditas tidak berefek secara parsial terhadap profitabilitas Pertambangan di BEI periode 2018 – 2021
The Influence of Current Ratio, Net Profit Margin, Total Asset Turnover, And Debt to Equity Ratio on Share Prices in Manufacturing Companies in The Property and Real Estate Sector on The Indonesia Stock Exchange for the 2019-2021 Period Natasya Fajriah; Hemima Franika Br Ginting; Herlin Munthe; Maduma Sari Sagala
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/9g5bnz26

Abstract

Numerous industries provide investors with various funding options in today's rapidly evolving business and technology landscape. One particularly intriguing area in this regard is investment. Investment refers to allocating cash into various assets for a specific duration to generate profits, such as income or capital appreciation. Infrastructure development has led to the management of several industries, including property and real estate. Property can stimulate other economic sectors by providing employment opportunities and enhancing overall societal well-being. This is further bolstered by the rapid growth of the property sector, driven by the consistent availability of land and the rising public demand for housing and office spaces. Based on the data results, it is evident that there was an upsurge in demand for property and real estate in 2019. In contrast, production was sluggish expansion across all industries during the Covid-19 pandemic. Share prices will rise with increased demand and fall with less demand. This is evident in the company's effective management of shareholders. Financial reports are crucial for the company's future. Financial report data can be utilized as a decisive factor in decision-making. Investors can make informed investment decisions by evaluating the financial performance of PT. Alam Sutera Reality Tbk, PT. Bumi Serpong Tbk, and PT. Bekasi Fajar Industri Estate Tbk. This assessment can be done by calculating the liquid or illiquid ratio, which is determined by the company's Current Ratio, Net Profit Margin, Total Asset Turnover, and debt-to-equity ratio.
THE EFFECT OF RETURN ON ASSET (ROA) AND NET PROFIT MARGIN (NPM) ON PROFIT GROWTH IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Sanju Imanuel Silaen; Herlin Munthe; Maduma Sari Sagala
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.481

Abstract

The purpose of this study is to assess how Return on Assets (ROA) and Net Profit Margin (NPM) affect profit growth. A quantitative method was used in conducting this study, with a focus on secondary data collection. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. A total of 126 companies were selected as samples, and the list of these companies can be accessed through the official IDX website at www.idx.co.id. The data were processed and analyzed using SPSS version 23, applying multiple linear regression analysis techniques to determine the effect of ROA and NPM on profit growth. The results of the analysis indicate that individually, both ROA and NPM do not have a statistically significant effect on profit growth. However, when the variables are examined simultaneously, the study finds that they have a significant combined influence on the increase in company revenue, suggesting the importance of analyzing financial indicators together rather than in isolation.
Pengaruh Etika Auditor, Profesionalisme, Independensi Auditor Dan Kompetensi Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan) Wijaya, Winny; Waisnawi; Tiorika Nababan; Maduma Sari Sagala
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8572

Abstract

Kualitas audit adalah tujuan penting yang ingin dicapai oleh auditor atas kegiatan audit yang dilakukan pada laporan keuangan organisasi. Auditor yang dapat menawarkan kualitas audit yang profesional serta dapat dipercaya sebagai dasar pilihan bagi pemilik perusahaan menjadi hal sangat penting untuk diprioritaskan dari tiap kegiatan audit yang dilakukan. Tujuan analis ini untuk memahami pengaruh dari etika auditor, profesionalisme, independensi auditor serta kompetensi auditor terhadap kualitas audit di KAP Kota Medan. Dengan populasi berupa pegawai kantor akuntan publik sejumlah 135 orang dari 23 KAP di Medan. Purposive sampling digunakan dalam proses pengambilan sampel, menghasilkan 86 jawaban. Studi berikut memakai data primer yang dihimpun dengan metoda studi pustaka dan survei. Analisa data dengan metoda regresi linear berganda, uji asumsi klasik serta uji hipotesis. Adapun temuan yang diperoleh yaitu etika auditor, profesionalisme, independensi auditor serta kompetensi auditor dengan parsial serta simultan mempengaruhi kualitas audit yang dihasilkan dengan positif serta signifikan. Terdapat keterkaitan yang sangat kuat antara etika auditor, profesionalisme, independensi auditor serta kompetensi auditor dengan kualitas audit. Besarnya persentase kualitas audit yang mencapai 66,2% dapat diinterpretasikan sebagai pengaruh dari variabel independen yang diteliti, sementara 33,8% sisanya dijabarkan oleh variabel lainnya tidak mencakup di kajian berikut.
Pengaruh Komunikasi, Disiplin Kerja, dan Lingkungan terhadap Kinerja Karyawan pada CV. Asia Mega Mas Steven Gilbert Bakara; Yarni Waruwu; Novitria Ningsih Lase; Aswince Gulo; Natanael Simanjuntak; Maduma Sari Sagala
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 5 (2025): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i5.2069

Abstract

The problem in this study is the lack of communication between superiors and employees. There are still employees who are not disciplined in company regulations, the physical work environment at CV. Asia Mega Mas is inadequate and employee performance appraisal data has decreased from 2021-2023. The purpose of this study is to determine the effect of communication, work discipline and work environment on employee performance at CV. Asia Mega Mas. The type of research is quantitative. The population in this study is employees of CV. Asia Mega Mas totaling 48 samples while the sampling technique uses the saturated sampling method. The sources in this study come from primary data and secondary data. The data collection method uses observation, interviews, questionnaires and documentation. The data analysis technique used is multiple linear regression. Data processing is assisted by the SPSS version 25 tool. The results of the (t) test or partial test show that the communication variable (0.001) is greater than the alpha 5% (0.05) or t count = 3.561> t table 2.015. The work discipline variable (0.000) is greater than the alpha 5% (0.05) or t count = 4.168> t table 2.015. And the environmental variable (0.009) is greater than the alpha 5% (0.05) or t count = (-2.728)> t table 2.015. Then simultaneously the (F) test significant value F is smaller than 5% or 0.05 or the f count value = 36.243> F table 2.82. The results of the determination coefficient (R2) The adjusted R Square value is 0.692 (69.2%). So it can be said that 69.2% of the variation in communication, work discipline and environment variables in the model can explain employee performance variables, while the remaining 31.8% is influenced by other variables outside the model.
Co-Authors Adriel Hutagalung Andi Berkat Zamasi Aswince Gulo Azwar Anas Manurung Bako, Evi Novalin Cecilya Jade Jade Cerah Damayanti Lase Chandika, Wilkinson Chichi Kembaren Chris Holan Aditia Hutagalung Debora Tambunan Dwi Harisah Nduru Eldin Julman Lase Elfrida Yanti Simanjuntak Enjelina Tambunan Faerizaro Zalukhu Fajriah, Natasya Felice Mareta Waruwu Ginting, Hemima Franika Br Hafni Cholida Nasution Halawa, Erniwati Harahap, Rifqah Hemima Franika Br Ginting Hendry Hendry Herlin Munthe Jefri Harefa Jeremia Emma Tribrata Ambarita Juli Mardiana Ndruru Lapiti Gokmatua Sagala Leny Fernandita Maryana Erlic Maya Sabirina Panggabean Maya Sabirina Panggabean Muhammad Fathoni Nainggolan, Debora Marina Rutina NASUTION, HAFNI CHOLIDA Natalia Leli Marni Gulo Natanael Simanjuntak Natasya Fajriah Novirsari, Emma Novitria Ningsih Lase Nurhasanah Nurhasanah Ovitini lase Panggabean, Maya Sabirina Putriani Halawa Raymond Fransiscus Rifqah Harahap Rifqah Harahap Rimbana Saputra Ginting Ririntia Justriany Pandiangan Rumondang Simamora Sanju Imanuel Silaen Simamora Intan Cahaya Beta Siregar, Marintan Romasi Novalina Stephen Khutanto Steven Gilbert Bakara Tiorika Nababan Vincent Vincent, Vincent Viona Ameyliasari Waruwu Waisnawi Westiani Gulo Widiya Tahir Wijaya, Winny Yarni Waruwu Yeni Lastari Simbolon Yolanda Sarumaha Zalukhu, Sariana Zunuati Gulo