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PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR hery silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1335

Abstract

This study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performance
Pengaruh Profesionalisme dan Motivasi Terhadap Kinerja Karyawan Pada PT Perkebunan Nusantara IV Unit Kebun Sidamanik Efendi Efendi; Robert Tua Siregar; Loist Abdi Putra; Sudung Simatupang; Suci Fadhila
Strategic: Journal of Management Sciences Vol 3 No 1 (2023): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v3i1.91

Abstract

Objektif. Tujuan penelitian ini yakni, Mengetahui gambaran profesionalisme, motivasi, dan kinerja karyawan pada PT Perkebunan Nusantara IV Unit Kebun Sidamanik. Selanjutnya, mengetahui pengaruh profesionalisme dan motivasi terhadap kinerja karyawan pada PT Perkebunan Nusantara IV Unit Kebun Sidamanik baik secara simultan maupun parsial. Metode Riset. Desainnya yakni penelitian kepustakaan dan lapangan. Populasinya yakni seluruh karyawan pada PTPN IV Unit Kebun Sidamanik berjumlah 45 orang. Jenis datanya yakni data kualitatif dan kuantitatif. Sumber datanya yakni data primer dan sekunder. Penghimpunan data melalui kuesioner, wawancara dan dokumentasi. Uji instrumen dengan uji validitas dan reliabilitas. Teknik analisis data meliputi uji normalitas, analisis deskriptif kualitatif dan kuantitatif. Hasil. Profesionalisme, motivasi dan kinerja karyawan sudah baik. Terdapat pengaruh yang positif antara profesionalisme dan motivasi terhadap kinerja karyawan baik secara simultan maupun parsial. Terdapat hubungan yang kuat dan positif antara profesionalisme dan motivasi dengan kinerja pegawai baik secara simultan maupun parsial. Kemudian tinggi rendahnya kinerja karyawan dapat dijelaskan oleh profesionalisme dan motivasi baik secara simultan maupun parsial. Kesimpulan. Hasil analisis deskriptif kualitatif tentang profesionalime memperoleh tolak ukur baik. Taraf rataan tertinggi pada aspek kompetensi dengan parameter pengetahuan. Nilai terendah berada pada aspek tanggung jawab dengan parameter tepat waktu. Hasil analisis deskriptif kualitatif tentang motivasi memperoleh tolak ukur baik. Taraf rataan tertinggi pada aspek kebutuhan rasa aman dengan parameter rasa aman dari pemutusan hubungan kerja. Nilai terendah berada pada aspek kebutuhan hubungan sosial dengan parameter hubungan dengan rekan kerja. Hasil analisis deskriptif kualitatif tentang kinerja karyawan memperoleh tolak ukur baik. Taraf rataan tertinggi pada aspek kepuasan kerja dengan parameter gaji yang dilakukan perusahaan. Nilai terendah berada pada aspek kedisiplinan dengan parameter tingkat kehadiran.
Faktor-Faktor Yang Mempengaruhi Produktivitas Kelapa Sawit (Elaeis Guineensis Jacq) Di Divisi III Desa Naga Timbul PT. PP London Sumatra Indonesia Tbk Riskyani; Myrna Pratiwi Nasution; Syaifuddin; Robert Tua Siregar
Jurnal Agrilink : Kajian Agribisnis dan Rumpun Ilmu Sosiologi Pertanian (Edisi Elektronik) Vol. 5 No. 2 (2023): Jurnal Agrilink Vol 5 No 2 Agustus 2023
Publisher : Program Studi Agribisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jak.v5i2.767

Abstract

Penelitian ini bertujuan untuk mengetahui faktor input antara lain pupuk, benih kelapa sawit dan hama berpengaruh atau tidak terhadap produktivitas kelapa sawit (Elaeis guineensis Jacq) di Divisi III Desa Naga Timbul PT. PP London Sumatra Indonesia Tbk. Metode penelitian ini dilakukan dengan purporsive sampling dengan besarnya sampel ( size of sampel) sebesar 34 menggunakan data sekunder time series setiap semester selama dari tahun 2007 hingga tahun 2022 dengan cara wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah pendekatan fungsi produksi Cobb-Douglas dengan analisis regresi linier berganda. Berdasarkan hasil regresi dan analisis data penelitian diperoleh variabel pupuk menunjukkan pengaruh signifikan terhadap produktivitas kelapa sawit di Divisi III Desa Naga Timbul PT.PP London Sumatra Indonesia Tbk.  Sedangkan variabel hama dan benih tidak berpengaruh terhadap produktivitas kelapa sawit di Divisi III Desa Naga Timbul PT.PP London Sumatra Indonesia Tbk.   
DIGITAL MARKETING BASED MODEL OF ULOS WEAVER IN PEMATANG SIANTAR CITY TO SUPPORT LAKE TOBA TOURISM DESTINATIONS Robert Tua Siregar; Darwin Lie; Christine Loist; Loist Abdi Putra; Yansen Siahaan
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i1.137

Abstract

Based on the results of interviews with several weavers, it is known that there are obstacles in developing the ulos craft business that they run. This problem has an impact on the process of making ulos and marketing of ulos which is not optimal. Given the importance of the existence of ulos cloth in supporting the development of Lake Toba tourism and increasing the financial economy of ulos weavers, it is necessary to provide training and assistance to weaving groups in developing ulos handicrafts. The implementation method uses the Participatory Rural Appraisal (PRA) model which emphasizes community involvement in all activities starting from planning, implementing, and evaluating program activities. The output of this service includes increasing partner empowerment which includes increasing knowledge, increasing skills, product quality improvement, product quantity increase, production capacity increase, turnover number increase, management capability improvement, profit increase and standardized product improvement. In accordance with the results of interviews after the implementation of community service activities, it is known that the understanding of Ulos UKM players regarding the use of digital marketing has increased by 95%.
Pengaruh Profesionalisme dan Motivasi Terhadap Kinerja Karyawan Pada PT Perkebunan Nusantara IV Unit Kebun Sidamanik Efendi Efendi; Robert Tua Siregar; Loist Abdi Putra; Sudung Simatupang; Suci Fadhila
Strategic: Journal of Management Sciences Vol. 3 No. 1 (2023): Strategic: Journal of Management Sciences
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v3i1.91

Abstract

Objektif. Tujuan penelitian ini yakni, Mengetahui gambaran profesionalisme, motivasi, dan kinerja karyawan pada PT Perkebunan Nusantara IV Unit Kebun Sidamanik. Selanjutnya, mengetahui pengaruh profesionalisme dan motivasi terhadap kinerja karyawan pada PT Perkebunan Nusantara IV Unit Kebun Sidamanik baik secara simultan maupun parsial. Metode Riset. Desainnya yakni penelitian kepustakaan dan lapangan. Populasinya yakni seluruh karyawan pada PTPN IV Unit Kebun Sidamanik berjumlah 45 orang. Jenis datanya yakni data kualitatif dan kuantitatif. Sumber datanya yakni data primer dan sekunder. Penghimpunan data melalui kuesioner, wawancara dan dokumentasi. Uji instrumen dengan uji validitas dan reliabilitas. Teknik analisis data meliputi uji normalitas, analisis deskriptif kualitatif dan kuantitatif. Hasil. Profesionalisme, motivasi dan kinerja karyawan sudah baik. Terdapat pengaruh yang positif antara profesionalisme dan motivasi terhadap kinerja karyawan baik secara simultan maupun parsial. Terdapat hubungan yang kuat dan positif antara profesionalisme dan motivasi dengan kinerja pegawai baik secara simultan maupun parsial. Kemudian tinggi rendahnya kinerja karyawan dapat dijelaskan oleh profesionalisme dan motivasi baik secara simultan maupun parsial. Kesimpulan. Hasil analisis deskriptif kualitatif tentang profesionalime memperoleh tolak ukur baik. Taraf rataan tertinggi pada aspek kompetensi dengan parameter pengetahuan. Nilai terendah berada pada aspek tanggung jawab dengan parameter tepat waktu. Hasil analisis deskriptif kualitatif tentang motivasi memperoleh tolak ukur baik. Taraf rataan tertinggi pada aspek kebutuhan rasa aman dengan parameter rasa aman dari pemutusan hubungan kerja. Nilai terendah berada pada aspek kebutuhan hubungan sosial dengan parameter hubungan dengan rekan kerja. Hasil analisis deskriptif kualitatif tentang kinerja karyawan memperoleh tolak ukur baik. Taraf rataan tertinggi pada aspek kepuasan kerja dengan parameter gaji yang dilakukan perusahaan. Nilai terendah berada pada aspek kedisiplinan dengan parameter tingkat kehadiran.
Enhancing Digital Payment Efficiency: The Role of QRIS Perceived Usefulness and Ease of Use Elfina Okto Posmaida Damanik; Hengki Mangiring Parulian Simarmata; Sri Martina; Robert Tua Siregar
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/ejmwmc72

Abstract

This study investigates the influence of perceived Usefulness and ease of use on digital payment efficiency among university students who utilize QRIS in Indonesia. Positioned within the Technology Acceptance Model, the study aims to assess the post-adoption impact of these two constructs on transaction efficiency. A quantitative method was employed using Structural Equation Modeling (SEM) with SmartPLS 0.4 on a sample of 100 students. The instrument's reliability and validity were confirmed through outer loading, Cronbach's alpha, composite reliability, and AVE tests. Results indicate that perceived Usefulness has a more substantial effect (β = 0.546, p < 0.001) than ease of use (β = 0.335, p < 0.01) in enhancing payment efficiency. The model achieved a good fit (SRMR = 0.069; NFI = 0.796) and an R² of 0.716 for digital payment efficiency. These findings highlight the behavioral mechanisms through which students perceive payment efficiency and underscore the importance of utility perceptions in driving system performance. The article discusses these findings using theoretical reasoning from TAM and empirical evidence in fintech behavior studies to demonstrate how QRIS adoption can be optimized among digital-native users
THE EFFECT OF MARKETING STRATEGY AND THE USE OF THE MYPERTAMINA APPLICATION ON PERTAMAX FUEL PURCHASE DECISIONS THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE Elisabeth Simatupang; Robert Tua Siregar; Cut Fitri Rostina
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.14152

Abstract

This study analyzes the effects of marketing strategy and the ease of use of the MyPertamina application on purchasing decisions for Pertamax, with customer satisfaction as a mediating variable in Medan City. A quantitative approach was employed using SEM-PLS with a sample of 100 MyPertamina users. The results indicate that marketing strategy has a positive and significant effect on customer satisfaction and on purchasing decisions. The ease of use of the application has a positive and significant effect on customer satisfaction, but it does not directly affect purchasing decisions. Customer satisfaction has a positive and significant effect on purchasing decisions and mediates the effects of marketing strategy and ease of use on purchasing decisions. These findings emphasize that improving purchasing decisions is more effectively achieved by strengthening customer satisfaction, both through marketing strategies and by enhancing the application’s ease of use. Practically, PT Pertamina should optimize its digital marketing and develop a MyPertamina application that is simple, reliable, and user-experience oriented to encourage Pertamax purchases.
THE IMPACT OF THE IMPLEMENTATION OF THE E-PERFORMANCE APPLICATION AND ADDITIONAL EMPLOYEE INCOME ON THE PERFORMANCE OF EMPLOYEES AT THE DEPARTMENT OF PUBLIC WORKS AND SPATIAL PLANNING Christina Novalita Simanjuntak; Robert Tua Siregar; Elly Romy
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.14178

Abstract

This study aims to examine the effect of attendance, e-performance application, and employee income supplementation on employee performance. Quantitative paradigms and deductive reasoning were used in this study, developing a conceptual model based on previous empirical results and theoretical studies, which was then tested using structural equation modeling. The population in this study was the entire Public Works and Spatial Planning Agency of North Sumatra Province, totaling 985 employees. The sample was determined using the Slovin formula, resulting in a total of 169 respondents. Data were collected using a questionnaire in the form of a Google Form. The data collected in this study were analyzed using the PLS-SEM-based structural equation modeling method, which is a form of structural modeling to explain the patterns of relationships between variables, both directly and partially, and also to test the conceptual framework proposed in the study. The results showed that all proposed hypotheses were accepted. Attendance, e-performance, and employee supplementary income significantly impact employee performance at the Public Works and Spatial Planning Agency of North Sumatra Province, directly or partially.
Penguatan Kompetensi Wirausaha Melalui Pelatihan Manajemen SDM Dan Kerja Tim Untuk UMKM Produktif Dan Berdaya Saing Elfina Okto Posmaida Damanik; Djuli Sjafei Purba; Robert Tua Siregar; Yusniar Lubis; Lora Ekana Nainggolan; Nana Triapnita Nainggolan
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/y8m12278

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memperkuat kompetensi wirausaha melalui pelatihan manajemen sumber daya manusia dan kerja tim yang praktis bagi 50 pelaku usaha mikro, kecil, dan menengah (UMKM) di Kecamatan Bosar Maligas, Kabupaten Simalungun. Peserta berasal dari usaha kuliner, pembuatan keripik, jasa jahit, dan ternak. Kegiatan menggunakan pendekatan partisipatif dan pembelajaran orang dewasa melalui pemetaan kebutuhan, penjelasan interaktif, diskusi kelompok, simulasi kasus usaha, penyusunan perangkat kerja sederhana, pendampingan, dan evaluasi. Materi pelatihan menekankan pembagian tugas yang jelas, komunikasi dan koordinasi tim, penempatan tenaga kerja, penyusunan jadwal, pemberian motivasi, penetapan target bersama, pelayanan pelanggan, serta evaluasi kinerja. Peserta dibimbing menyusun uraian tugas, jadwal harian atau mingguan, prosedur operasional standar satu halaman, catatan koordinasi tim, dan lembar pemantauan kinerja sesuai jenis usahanya. Data hasil evaluasi dari pelatihan yang dilaksanakan menunjukkan kenaikan skor pemahaman terhadap manajemen sumber daya manusia dan kerjasam tim sebesar 5,47 %, Dimana sebelum dilakukan pelatihan memiliki skor 74,36% dan sesudah dilakukan pelatihan pemahaman pelaku UMKM terhadap pemahaman manajemen SDM naik menjadi 79,83%. Pelatihan ini menunjukkan bahwa kerja tim akan lebih kuat apabila setiap anggota memahami tugasnya, terbuka dalam berkomunikasi, saling membantu menyelesaikan masalah, dan bekerja menuju target yang sama. Pelatihan ini diharapkan mengurangi tumpang tindih pekerjaan, menjaga mutu layanan, meningkatkan produktivitas, dan memperkuat daya saing UMKM
Strategies for developing competitive advantage to increase customer satisfaction in the logistics business in Indonesia Mhd Ramadhan; Efendi Efendi; Robert Tua Siregar; Randika Saragih; Agus Siswanto
Economic: Journal Economic and Business Vol. 5 No. 2 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i2.1573

Abstract

This study aims to analyze competitive advantage development strategies to improve customer satisfaction in the logistics business in Indonesia. Increasingly fierce competition demands logistics companies to be able to create superior value through service quality and customer value. This study uses a quantitative approach with a survey method of logistics service users, with data collection through an online questionnaire. The variables studied include service quality, customer value, competitive advantage, and customer satisfaction. Data analysis was conducted using the Structural Equation Modeling (SEM) method to test the relationship between variables. The results show that service quality and customer value have a positive and significant effect on competitive advantage. In addition, service quality, customer value, and competitive advantage also have a positive and significant effect on customer satisfaction. These findings indicate that improving service quality and creating customer value can effectively enhance a company's competitive advantage. A strong competitive advantage will impact on increasing customer satisfaction with the services received. Therefore, logistics companies need to continue to develop strategies that focus on improving service quality and customer value to maintain competitiveness and increase customer satisfaction sustainably.