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All Journal SENTRI: Jurnal Riset Ilmiah Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Accusi
Purba, Desmi Triyanti
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Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice

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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; Purba, Desmi Triyanti; Hazelinling, Hazelinling; Saragih, Marintan; Girsang, Yulita Santa Nova
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 Tarigan, Wico Jontarudi; Purba, Djuli Sjafei; Purba, Desmi Triyanti
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
Hubungan Likuiditas Dan Struktur Modal Terhadap Profitabilitas Perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 – 2022 Kristianto, Kristianto; Purba, Desmi Triyanti; Parinduri, Taufik; Silalahi, Johan Alfred Sarades; Saragih, Yoan Hendrawan Junpridan
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hgdvjj84

Abstract

Tujuan penelitian ini adalah menganalisis bagaimana hubungan Likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan struktur modal terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Dari seluruh hasil uraian yang telah di kemukakan dalam bab sebelumnya, maka penulilis menarik kesimpulan yaitu sebagai berikut. Hasil regresi linear berganda menunjukan bahwa ada hubungan positif likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil analisa koefisien korelasi menunjukan hubungan yang kuat antara likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara likuiditas terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara Struktur modal terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujuan hipotesis secara bersama dengan Uji F maka H0 diterima artinya tidak ada hubungan yang positif dan signifikan secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022
Hubungan Likuiditas Dan Struktur Modal Terhadap Profitabilitas Perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 – 2022 Kristianto, Kristianto; Purba, Desmi Triyanti; Parinduri, Taufik; Silalahi, Johan Alfred Sarades; Saragih, Yoan Hendrawan Junpridan
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hgdvjj84

Abstract

Tujuan penelitian ini adalah menganalisis bagaimana hubungan Likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan struktur modal terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Menganalisis bagaimana hubungan likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Dari seluruh hasil uraian yang telah di kemukakan dalam bab sebelumnya, maka penulilis menarik kesimpulan yaitu sebagai berikut. Hasil regresi linear berganda menunjukan bahwa ada hubungan positif likuiditas terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil analisa koefisien korelasi menunjukan hubungan yang kuat antara likuiditas dan struktur modal secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara likuiditas terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujian secara parsial dengan uji t maka H0 diterima, artinya adanya hubungan positif yang signifikan antara Struktur modal terhadap profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022. Hasil pengujuan hipotesis secara bersama dengan Uji F maka H0 diterima artinya tidak ada hubungan yang positif dan signifikan secara bersama terhadap Profitabilitas pada perusahaan PT. Indocement Tunggal Prakasa Tbk Periode 2018 - 2022
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; Purba, Desmi Triyanti; Hazelinling, Hazelinling; Saragih, Marintan; Girsang, Yulita Santa Nova
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 Tarigan, Wico Jontarudi; Purba, Djuli Sjafei; Purba, Desmi Triyanti
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
Pengaruh Prinsip Good Corporate Governance terhadap Kinerja Keuangan pada Wisma Davinci Purba, Desmi Triyanti; Susilawati, Windi
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5693

Abstract

This study examines the effect of Good Corporate Governance (GCG) principles on financial performance at Wisma Davinci. The population of this study consists of the Regional General Manager and supervisor levels at Wisma Davinci, with a total sample of 30 respondents selected using purposive sampling. The independent variable is Good Corporate Governance (X), while the dependent variable is Financial Performance (Y). Data were analyzed using validity and reliability tests, simple linear regression, partial tests (t-tests), and coefficient of determination (R²) with the assistance of SPSS version 25. The validity test results show that all indicators of the Good Corporate Governance variable have a calculated r-value greater than the r-table value of 0.3610, indicating that the instruments are valid. The reliability test shows Cronbach’s Alpha values of 0.960 and 0.937, which are greater than 0.60, confirming that the instruments are reliable. The simple linear regression analysis indicates that Good Corporate Governance has a positive effect on financial performance, with a regression coefficient (b) of 0.474. The partial test results show that Good Corporate Governance significantly affects financial performance (t-count = [isi t-hitung], p < 0.001). Furthermore, the coefficient of determination (R²) value of 0.837 indicates that Good Corporate Governance explains 83.7% of the variation in financial performance, while the remaining 16.3% is influenced by other variables not included in this research model. These findings confirm that the implementation of Good Corporate Governance plays a crucial role in improving financial performance at Wisma Davinci.
Pengaruh Sistem Informasi Manajemen Keuangan Terhadap Efisiensi Operasional Deco 100 Supermarket Di Perdagangan Kabupaten Simalungun Oktavianti, Nova; Napitu, Resna; Purba, Desmi Triyanti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8263

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Manajemen Keuangan terhadap Efisiensi Operasional pada Deco 100 Supermarket di Perdagangan Kabupaten Simalungun. Latar belakang penelitian ini didasarkan pada pentingnya pengelolaan keuangan yang efektif dan efisien dalam mendukung kelancaran operasional perusahaan ritel. Sistem informasi manajemen keuangan yang baik diharapkan mampu meningkatkan ketepatan pencatatan, pengendalian biaya, serta pengambilan keputusan manajerial. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah seluruh karyawan yang terlibat dalam pengelolaan keuangan, dengan jumlah sampel sebanyak 36 responden yang ditentukan menggunakan teknik total sampling. Pengumpulan data dilakukan melalui kuesioner dengan skala Likert. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, serta analisis regresi linier sederhana dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa Sistem Informasi Manajemen Keuangan berpengaruh positif dan signifikan terhadap Efisiensi Operasional. Hal ini dibuktikan dengan nilai koefisien regresi sebesar 0,712, nilai t hitung sebesar 8,578 dengan signifikansi 0,000 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,677 (67,7%). Hal ini menunjukkan bahwa variabel efisiensi operasional deco 100 supermarket dipengaruhi oleh sistem informasi manajemen keuangan sebesar 67,7%, sedangkan sisanya sebesar 32,3% dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini. Kesimpulan penelitian ini adalah semakin baik penerapan sistem informasi manajemen keuangan, maka semakin tinggi tingkat efisiensi operasional perusahaan. Oleh karena itu, perusahaan diharapkan dapat terus meningkatkan kualitas sistem informasi keuangan guna mendukung kinerja operasional yang optimal.
Pengaruh Gaji dan Tunjangan terhadap Kinerja Karyawan pada PT Deco 100 Supermarket Perdagangan Ananta, Adelia; Sinaga, Mahaitin H.; Purba, Desmi Triyanti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8264

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaji dan tunjangan terhadap kinerja karyawan pada PT Deco 100 Supermarket Perdagangan. Latar belakang penelitian ini didasarkan pada pentingnya sistem kompensasi dalam meningkatkan kinerja karyawan, dimana gaji dan tunjangan menjadi faktor utama yang mempengaruhi motivasi dan produktivitas kerja. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh karyawan PT Deco 100 Supermarket Perdagangan dengan jumlah sampel sebanyak 36 responden yang diambil menggunakan teknik total sampling. Pengumpulan data dilakukan melalui kuesioner dengan skala Likert. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, serta uji hipotesis yang meliputi uji t, uji F, dan koefisien determinasi dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial gaji berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai t hitung sebesar 6,366 dan signifikansi 0,000 < 0,05. Tunjangan juga berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai t hitung sebesar 5,754 dan signifikansi 0,000 < 0,05. Secara simultan, gaji dan tunjangan berpengaruh signifikan terhadap kinerja karyawan dengan nilai F hitung sebesar 102,873 dan signifikansi 0,000 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,790 menunjukkan bahwa 79,0% variasi kinerja karyawan dapat dijelaskan oleh variabel gaji dan tunjangan. Kesimpulan penelitian ini adalah gaji dan tunjangan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Oleh karena itu, perusahaan diharapkan dapat meningkatkan sistem kompensasi guna mendukung peningkatan kinerja karyawan.
Co-Authors Aminun, Muhammad Ananta, Adelia Corry Damanik, Elfina O P Damanik, Yesni Riana Girsang, Rosita Manawari Girsang, Yuli S N Girsang, Yulita Girsang, Yulita Santa Nova Haloho, Dasmaika Apriani Hazelinling, Hazelinling Indayang, Retno Khairun Annisa Kristanto Kristanto Kristianto Kristianto Kristianto Mahaitin H Sinaga Napitu, Ulung Nasution, Tutyariani Oktavianti, Nova Pandapotan Simatupang Parinduri, Taufik Perangin - angin, Dermawan Perangin-angin, Dermawan Purba, Djuli Sjafei Purba, Fariaman Purba, Yuspika Yuliana Resna Napitu Roslina Tamara Saragih, Esteriani Saragih, Marintan Saragih, Rosmeri Saragih, Yoan Hendrawan Junpridan Sihite, Toga Silalahi, Johan Alfred Sarades Silalahi, Ririn Silvana SIMBOLON, PIRMA Sinaga, Mahaitin H. Sinaga, Nursahrina Susilawati, Windi Tarigan, Vitryani Wico Jontarudi Tarigan