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PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PENGEMBANGAN TEKNOLOGI TERHADAP KINERJA PEGAWAI NEGERI SIPIL PADA BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DAERAH KABUPATEN TAPANULI TENGAH Mevi Sarah Nasution; Yacub Hutabarat; Rahmadiah hanum
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 1 No. 4 (2022): November :Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v1i4.478

Tujuan dari penelitian ini adalah untuk melihat pengaruh aktivitas pemasaran, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan yang bergerak di bidang farmasi dan terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Pengujian dalam penelitian ini menggunakan metode analisis regresi berganda. Dari hasil penelitian ditemukan bahwa aktivitas pemasaran berhubungan secara signifikan secara positif terhadap nilai perusahaan. Namun untuk ukuran perusahaan dan profitabilitas tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan. Sedangkan secara simultan, variabel aktivitas pemasaran, ukuran perusahaan dan profitabilitas memiliki pengaruh secara signifikan terhadap nilai perusahaan.

EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN SARANA DAN PRSARANA PENDIDIKAN SMP SWASTA HKBP SIBOLGA Vitra Linda Mawaty Pasaribu; Yacub Hutabarat; Tiurlina Hasmawati Sihite
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

This study aims to find out the opinions of teachers and administrative staff regarding the management of BOS funds at the HKBP Sibolga Private Middle School in terms of the procedures for managing, using, and targeting BOS funds. This research is quantitative descriptive. The subjects of this study were all teachers and administration staff of the HKBP Sibolga Private Middle School for the 2020/2021 academic year, a total of 20 people. Data collection techniques used questionnaires and documentation to obtain data regarding the management of BOS funds related to the procedures for managing, using, and targeting BOS funds. The analysis technique uses cross tabulation and crosstab methods. The results showed that 90% of respondents (18 teachers and 2 administrative staff) stated that the procedures for managing BOS funds at HKBP Private Middle Schools complied with the 2021 BOS technical guidelines and only 10% of respondents (1 teacher and 2 administrators) stated it is not in accordance with. Regarding the use of BOS funds at HKBP Sibolga Private Middle School, 88.5% of teacher respondents (15 people and 1 uhsah administrative staff) stated that it was appropriate and only 11.5% (1 teacher) stated that it was not on target. So, it can be concluded that the majority of respondents are of the opinion that the management of BOS funds at the HKBP Sibolga Private Middle School for the 2021/2022 school year from the procedures for managing, using, and targeting BOS funds is in accordance with the technical guidelines for using BOS funds in 2022

PENGARUH KETERLIBATAN KERJA DAN PEMBAGIAN KERJA TERHADAP KINERJA PEGAWAI PADA PEMERINTAHAN KECAMATAN SIBOLGA KOTA Harmoko W Purba; Mansur Tanjung; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.184

The organization is a means or tool for achieving goals, as a vehicle (vehicle) for the activities of workers who work together in their efforts to achieve goals. These goals certainly differ from one another, for example, they can be in the form of social services, education improvement, career development and so on. Every activity carried out by an organization certainly requires various resources, such as capital, materials, and machinery. Existing resources will be meaningless if not managed properly. To manage it requires other resources, namely, human resources. The formulation of the problem in this study is the formulation of whether work involvement and division of labor jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence work involvement and division of labor have on employee performance in the Sibolga Kota District Government. The temporary hypothesis is that work involvement and division of labor have a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and is used as a sample. Data collection techniques using library research and field research. The results of the study show that the variables of work involvement and division of labor can affect the performance of employees in the Sibolga Kota District Government by 54.2%. Work involvement and division of labor jointly or simultaneously have a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially, work involvement has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

PENGARUH PEMBAGIAN TUGAS DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA PEMERINTAHAN KECAMATAN SIBOLGA KOTA Lenny Situmorang; Mansur Tanjung; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.185

The division of tasks is a series of activities carried out in order to determine what should be done or what the work is and who should do it. Competence is an ability to carry out or do a job that is based on skills and is supported by the work attitude demanded by the job. Competence denotes skills and knowledge characterized by professionalism. in this study, namely the formulation of whether the division of tasks and competencies jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence the division of tasks and competencies has on employee performance in the Sibolga Kota District Government. The provisional hypothesis is that the division of tasks and competencies has a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and used as a sample. Data collection techniques using library research and field research. The results of the research show that the division of labor and competency variables can influence the performance variables of employees in the Sibolga Kota District Government by 54.2%. The division of tasks and competencies jointly or simultaneously has a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially the division of labor and competence has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

ANALISIS RATIO SOLVABILITAS DAN PROFITABILITAS UNTUK TAHUN 2018-2020 PADA PT. MARA TANTO SIREGAR KABUPATEN TAPANULI TENGAH Rizky Sitompul; Safriadi Pohan; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.401

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.

EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN SARANA DAN PRSARANA PENDIDIKAN SMP SWASTA HKBP SIBOLGA Vitra Linda Mawaty Pasaribu; Yacub Hutabarat; Tiurlina Hasmawati Sihite
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i2.138

This study aims to find out the opinions of teachers and administrative staff regarding the management of BOS funds at the HKBP Sibolga Private Middle School in terms of the procedures for managing, using, and targeting BOS funds. This research is quantitative descriptive. The subjects of this study were all teachers and administration staff of the HKBP Sibolga Private Middle School for the 2020/2021 academic year, a total of 20 people. Data collection techniques used questionnaires and documentation to obtain data regarding the management of BOS funds related to the procedures for managing, using, and targeting BOS funds. The analysis technique uses cross tabulation and crosstab methods. The results showed that 90% of respondents (18 teachers and 2 administrative staff) stated that the procedures for managing BOS funds at HKBP Private Middle Schools complied with the 2021 BOS technical guidelines and only 10% of respondents (1 teacher and 2 administrators) stated it is not in accordance with. Regarding the use of BOS funds at HKBP Sibolga Private Middle School, 88.5% of teacher respondents (15 people and 1 uhsah administrative staff) stated that it was appropriate and only 11.5% (1 teacher) stated that it was not on target. So, it can be concluded that the majority of respondents are of the opinion that the management of BOS funds at the HKBP Sibolga Private Middle School for the 2021/2022 school year from the procedures for managing, using, and targeting BOS funds is in accordance with the technical guidelines for using BOS funds in 2022

PENGARUH KETERLIBATAN KERJA DAN PEMBAGIAN KERJA TERHADAP KINERJA PEGAWAI PADA PEMERINTAHAN KECAMATAN SIBOLGA KOTA Harmoko W Purba; Mansur Tanjung; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.184

The organization is a means or tool for achieving goals, as a vehicle (vehicle) for the activities of workers who work together in their efforts to achieve goals. These goals certainly differ from one another, for example, they can be in the form of social services, education improvement, career development and so on. Every activity carried out by an organization certainly requires various resources, such as capital, materials, and machinery. Existing resources will be meaningless if not managed properly. To manage it requires other resources, namely, human resources. The formulation of the problem in this study is the formulation of whether work involvement and division of labor jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence work involvement and division of labor have on employee performance in the Sibolga Kota District Government. The temporary hypothesis is that work involvement and division of labor have a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and is used as a sample. Data collection techniques using library research and field research. The results of the study show that the variables of work involvement and division of labor can affect the performance of employees in the Sibolga Kota District Government by 54.2%. Work involvement and division of labor jointly or simultaneously have a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially, work involvement has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

PENGARUH PEMBAGIAN TUGAS DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA PEMERINTAHAN KECAMATAN SIBOLGA KOTA Lenny Situmorang; Mansur Tanjung; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.185

The division of tasks is a series of activities carried out in order to determine what should be done or what the work is and who should do it. Competence is an ability to carry out or do a job that is based on skills and is supported by the work attitude demanded by the job. Competence denotes skills and knowledge characterized by professionalism. in this study, namely the formulation of whether the division of tasks and competencies jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence the division of tasks and competencies has on employee performance in the Sibolga Kota District Government. The provisional hypothesis is that the division of tasks and competencies has a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and used as a sample. Data collection techniques using library research and field research. The results of the research show that the division of labor and competency variables can influence the performance variables of employees in the Sibolga Kota District Government by 54.2%. The division of tasks and competencies jointly or simultaneously has a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially the division of labor and competence has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

ANALISIS RATIO SOLVABILITAS DAN PROFITABILITAS UNTUK TAHUN 2018-2020 PADA PT. MARA TANTO SIREGAR KABUPATEN TAPANULI TENGAH Rizky Sitompul; Safriadi Pohan; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.401

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.

ANALISIS KINERJA KEUANGAN DALAM MENDUKUNG OPERASI PERUSAHAAN PADA PT. TRI SAPTA JAYA CABANG SIBOLGA Elisabet Tamba; Yacub Hutabarat; Tiurlina Hasmawati Sihite
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.455

Financial reports are a very important tool for obtaining information regarding the financial position and results achieved by the company. The purpose of this study was to determine the Financial Performance Analysis Can Support Company Operations at PT. Tri Sapta Jaya Sibolga Branch. the formulation of the research hypothesis is: Financial Performance Analysis Can Support Company Operations At PT. Tri Sapta Jaya Sibolga Branch. The population in this study are all financial statements and profit and loss balance of PT. Tri Sapta Jaya Sibolga Branch. The sample in this study is financial report data and profit and loss balance for the last 3 years, namely 2019 to 2021. The data used is secondary data. The research results show that the Liquidity Ratio in 2019 is known to be 1.06%, in 2020 it is 1.07%, in 2020 of 1.08% Activity ratio in 2019 of 11 times, in 2020 of 19 times, and in 2021 of 18 times. Profitability Ratio Analysis found that the Gross profit margin in 2019 was 4.69% The Gross profit margin in 2020 was 5.3% The Gross profit margin in 2021 was 5.3% 1.09%, in 2021 it will be 1.16%,

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