Articles
<![CDATA[Peningkatan Kualitas Laporan Keuangan BUM Desa Menggunakan Teknologi Berbasis Excel ]]>
<![CDATA[Nurlinda]]>;
<![CDATA[Rini Indahwati]]>;
<![CDATA[Asmalidar]]>;
<![CDATA[Rehulina Bangun]]>
<![CDATA[ JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Piksi Ganesha Indonesia ]]>
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DOI: 10.37339/jurpikat.v3i1.775
<![CDATA[Kegiatan PKM ini bertujuan untuk melatih dan mendampingi BUM Desa mitra yang ada di Desa Bah Kerapuh Kecamatan Dolok Masihul Kabupaten Serdang Bedagai agar dapat menyusun dan menghasilkan laporan keuangan sesuai Permendes Nomor 3 dengan menggunakan teknologi sederhana. Pengabdian ini dilaksanakan pada bulan November 2021 oleh tim pelaksana yang terdiri dari 4 orang dosen dari Politeknik Negeri Medan, 2 orang mahasiswa dari program studi akuntansi 1 orang mahasiswa dari program studi Magister Terapan Sistem Informasi (MTSIA) Politeknik Negeri Medan, serta bekerjasama dengan Forum Akademisi dan Praktisi Desa Bersama BUM Desa Cemara Asri yang terdiri darim pengelola BUM Desa, Pendamping Desa dan Tenaga Ahli (TA) Desa. Materi yang disampaikan pada kegiatan pelatihan dan pendampingan ini yaitu menyusun laporan keuangan menggunakan aplikasi berbasis excel yang disebut elka-BUMDes. Hasil dari kegiatan PKM ini mampu meningkatkan pemahaman dan pengetahuan pengelola BUM Desa Cemara Asri dalam menyusun laporan keuangan sesuai Permendes Nomor 3 Tahun 2021, mampu mencatat persediaan dan mampu memcatat transaksi basis akrual dan basis kas. Peningkatan kemampua dalam menyusun laporan keuangan akan menghasilkan laporan keungan yang berkualitas.]]>
<![CDATA[Analysis of Employee Performance Improvement in Medan City PUD Market ]]>
<![CDATA[Benhur Pakpahan]]>;
<![CDATA[Bernadetta A. J. Simbolon]]>;
<![CDATA[Rehulina Bangun]]>;
<![CDATA[Tosanov TP Napitupulu]]>;
<![CDATA[Darmawati Simanjuntak]]>
<![CDATA[ Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science ]]>
Publisher : <![CDATA[Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jss.v3i3.348
<![CDATA[The achievement of revenue targets for PUD (Regional Public Enterprises) Market of Medan was not as expected, which shows the performance of PUD Market of Medan is not optimal. Many factors affect the achievement of revenue targets, one of which is the human factor, in this case, is the absence of PUD Market employee performance. If the employee has a good performance, then thetrader as the party renting selling space will be more loyal and impact increasing the occupancy rate of the market. This study aims to analyze PUD Market of Medan employee performance and its influence factor. This type of research in this study is correlational researchconsisting of four independent variables and the dependent variable of employee performance. Analysis of the data used is multiple regression analysis. The result showed that the performance of employees PUD Market in Medan by 39.1% was influenced bycompetence, work culture, organizational communication, and motivation.]]>
<![CDATA[Analysis of The Influence of Leadership Style on Job Achievement at Madani Shariah Medan Hotel with Motivation as Intervening Variabl ]]>
<![CDATA[Hubbul Wathan]]>;
<![CDATA[Muhammad Zuardi]]>;
<![CDATA[Rehulina Bangun]]>
<![CDATA[ International ABEC 2021: Proceeding International Applied Business and Engineering Conference 2021 ]]>
Publisher : <![CDATA[International ABEC ]]>
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<![CDATA[Hotel Madani Syariah is one of the hotels that uses management principles based on sharia. In the management aspect, the organization has the principle of mutual benefit between the leader and the led. This study aims to determine the performance of employees at the Madani Syariah Hotel Medan. Leaders have the right to be obeyed as long as they do not violate the Shari'a, as well as employees have the right to be prospered with compensation according to their field of work. Employees as important assets in the success of the company must be maintained and maintained like company assets. Human resources are the main factor that is very important for an organization. Human resources cannot be separated from the process of how to achieve organizational goals and human resources can support the achievement of these goals cannot be separated from how the leadership style is applied to create employee motivation and produce good work performance. The conclusion in this research are the leadership style applied by the manager of Hotel Madani Syariah Medan tends to be a leadership style called the inviting leader as well, with high motivation and achievement of employees. As for the advice, the direct supervisor of Hotel Madani Syariah Medan should pay more attention to the feelings of subordinates in actions and actions.]]>
<![CDATA[PENGARUH MANAJEMEN TALENTA, KONFLIK PERAN GANDA, DAN STRESS KERJA TERHADAP KINERJA KARYAWAN PT. BANK X CABANG KISARAN ]]>
<![CDATA[JANTIANUS JANTIANUS]]>;
<![CDATA[KHAIRUL KHAIRUL]]>;
<![CDATA[REHULINA BANGUN]]>;
<![CDATA[SYAHRUDIN MARPAUNG]]>;
<![CDATA[SULAIMAN AHMAD]]>
<![CDATA[ JURNAL ILMIAH MAKSITEK Vol 8 No 1 (2023): JURNAL ILMIAH MAKSITEK ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The biggest challenge of human resource management today is to win in the talent war. Talent war is a situation when the company racing against their competitor to obtain the best talent in the talent market.The one strategy to win this war talent is to implementing the use of talent management to define, discover, develop, manage, and retain talented employees in an effort to achieve strategic goals and future business needs. This study aims to determine and analyze the influence of talent management, multiple role conflicts and job stress on the performance of employees of PT Bank X Cabang Kisaran. This study is associative, ie research that connects two or more variables to see the effect of these variables. The population in this study were all 218 employees of PT Bank X Kisaran Branch. The number of samples in this study were 140 people with a proportional random sampling technique. The data used in this study is primary data and secondary data.. The analysis technique uses multiple linear regression analysis,with SPSS. The results of this study indicate that Talent Management, Multiple Role Conflict, and Job Stress simultaneously have a significant effect on the Performance of Bank X Employees. The partial test shows that Talent Management has a positive and significant effect on the Performance of Bank X Employees, Multiple Role Conflict has a negative and significant effect on performance. Bank X Employees and Job Stress have a negative and significant effect on the Employee Performance of Bank X.]]>
<![CDATA[Penerapan Total Quality Management (TQM) pada PT Rackh Lintas Asia ]]>
<![CDATA[Dameria Naibaho]]>;
<![CDATA[Ratna Ratna]]>;
<![CDATA[Rehulina Bangun]]>;
<![CDATA[Benhur Pakpahan]]>;
<![CDATA[Friska Sipayung]]>
<![CDATA[ Jurnal Impresi Indonesia Vol. 2 No. 4 (2023): Jurnal Impresi Indonesia ]]>
Publisher : <![CDATA[Riviera Publishing ]]>
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DOI: 10.58344/jii.v2i4.2335
<![CDATA[Tujuan: Tujuan penelitian ini adalah untuk mengetahui apakah PT Rackh Lintas Asia Medan telah menerapkan konsep Total Quality Management (TQM) dengan melihat dari 4 komponen TQM yaitu fokus pada pelanggan, pendidikan dan pelatihan, perbaikan berkesinambungan dan keterlibatan manajerial. Metode: Penelitian ini merupakan studi kasus, dengan teknik pengumpulan data yang digunakan adalah teknik pengumpulan data menggunakan metode wawancara, dimana wawancara dilakukan dengan sales manager PT RackH lintas asia untuk mendapatkan data terkait penerapan Total Quality Managemen (TQM). Hasil: Data diperoleh di analisis secara deskriptif untuk mendapatkan gambaran tentang penerapan TQM berdasarkan 4 komponen tersebut. Kendala/ hambatan yang dialami perusahaan dalam memberikan pelayanan kepada pelanggan (dari dalam maupun dari luar) merupakan tantangan yang harus dihadapi oleh perusahaan dengan mencari solusi terbaik, dengan cara yang berbeda agar mampu bertahan dalam persaingan. Training dan retraining secara tidak langsung karyawan akan mengetahui skill apa saja yang harus mereka kuasai dan bisa membantu agar mereka lebih mengenali pimpinannya dimasa yang akan datang diantara karyawan yang ada di dalamnya. Kesimpulan: Berdasarkan data yang telah di kumpulkan dan di analisa maka dapat di simpulkan bahwa PT Rackh Lintas Asia telah menerapkan konsep Total Quality Management (TQM)]]>
<![CDATA[Analysis of Employee Performance Improvement in Medan City PUD Market ]]>
<![CDATA[Benhur Pakpahan]]>;
<![CDATA[Bernadetta A. J. Simbolon]]>;
<![CDATA[Rehulina Bangun]]>;
<![CDATA[Tosanov TP Napitupulu]]>;
<![CDATA[Darmawati Simanjuntak]]>
<![CDATA[ Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science ]]>
Publisher : <![CDATA[Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jss.v3i3.348
<![CDATA[The achievement of revenue targets for PUD (Regional Public Enterprises) Market of Medan was not as expected, which shows the performance of PUD Market of Medan is not optimal. Many factors affect the achievement of revenue targets, one of which is the human factor, in this case, is the absence of PUD Market employee performance. If the employee has a good performance, then thetrader as the party renting selling space will be more loyal and impact increasing the occupancy rate of the market. This study aims to analyze PUD Market of Medan employee performance and its influence factor. This type of research in this study is correlational researchconsisting of four independent variables and the dependent variable of employee performance. Analysis of the data used is multiple regression analysis. The result showed that the performance of employees PUD Market in Medan by 39.1% was influenced bycompetence, work culture, organizational communication, and motivation.]]>
<![CDATA[The Role of Organizational Structure in Project Management ]]>
<![CDATA[Cut Nizma]]>;
<![CDATA[Rehulina Bangun]]>;
<![CDATA[Benhur Benhur]]>;
<![CDATA[Cahyoginarti Cahyoginarti]]>;
<![CDATA[Muhammad Zuardi]]>
<![CDATA[ Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation ]]>
Publisher : <![CDATA[CV. Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jst.v5i2.928
<![CDATA[Organizational structure has a significant impact on the effectiveness and efficiency of project implementation, as well as the management of the resources involved. By exploring various project management theories and organizational structure concepts, this research aims to investigate how the selection and implementation of an organizational structure can influence project performance. This research uses literature analysis and case study methods to identify key factors that influence the role of organizational structure in project management. The findings show that an appropriate organizational structure can improve coordination, communication, and decision-making in project teams. Conversely, a mismatch between organizational structure and project needs can hinder progress and create obstacles that are difficult to overcome. The results of this research provide valuable insights for project management stakeholders, including project leaders, senior managers, and project team members. By understanding the critical role of organizational structure, practitioners can make more informed and strategic decisions when designing and implementing their projects. Managerial implications and recommendations for further research are also discussed to deep understanding of the relationship between organizational structure and project management.]]>
<![CDATA[The Impact of Intercultural Communication on the Adaptation of Incoming Students at the Politeknik Negeri Medan ]]>
<![CDATA[Sulaiman Ahmad]]>;
<![CDATA[Syahrudin Marpaung]]>;
<![CDATA[Siti Asnida Nofianna]]>;
<![CDATA[Rehulina Bangun]]>
<![CDATA[ International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/ijmre-itb.v2i4.2661
<![CDATA[This research examines the influence of intercultural communication on the adaptation of new students at Politeknik Negeri Medan. As students from diverse backgrounds come together, their ability to communicate effectively across cultures becomes critical for successful adaptation. The study uses a mixed-methods approach, combining surveys and interviews, to explore the ways in which intercultural communication affects students' social and academic adaptation processes. Findings indicate that effective intercultural communication plays a significant role in promoting smoother adaptation, reducing cultural shock, and fostering inclusivity. The research contributes to understanding the role of communication skills in multicultural educational settings, providing insights for policy development to support incoming students.]]>
<![CDATA[Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution ]]>
<![CDATA[Cahyoginarti Cahyoginarti]]>;
<![CDATA[Rehulina Bangun]]>;
<![CDATA[Benhur Pakpahan]]>;
<![CDATA[Sabarita Tarigan]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v2i2.621
<![CDATA[Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.]]>
<![CDATA[Evaluasi Kinerja Keuangan Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (2017-2022) ]]>
<![CDATA[Dameria Naibaho]]>;
<![CDATA[Friska Sipayung]]>;
<![CDATA[Ratna Ratna]]>;
<![CDATA[Rehulina Bangun]]>;
<![CDATA[Darmawati Simanjuntak]]>
<![CDATA[ Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue ]]>
Publisher : <![CDATA[UniSadhuGuna Business School ]]>
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DOI: 10.52644/joeb.v12i5.653
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan farmasi yang ada di Bursa Efek Indonesia (BEI) dengan menggunakan analisis rasio profitabilitas. Data yang dikumpulkan berasal dari laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan periode 2017-2022. Berdasarkan perhitungan angka rasio Gross Profit Margin, Net Profit Margin, Return On Assets, dan Return On Equity disetiap tahun untuk masing-masing perusahaan farmasi dan angka rasio industri perusahaan farmasi tersebut di setiap tahun dilakukan analisis perbandingan dengan angka rasio perusahaan dengan rasio industri setiap tahun selama periode 2017-2022. Hasil memperlihatkan yaitu bahwa kinerja keuangan PT Muncul Tbk secara keseluruhan adalah yang terbaik dan stabil disepanjang periode 2017-2022 dibandingkan dengan perusahaan farmasi lainnya yang disebabkan oleh penjualan jamu dan suplemen yang merupakan produk unggulan serta efisiensi biaya produksi dan ekspansi pasar ke luar negeri, sementara PT Indofarma (Persero) Tbk memiliki kinerja terburuk sepanjang tahun 2017-2022 disebabkan oleh kenaikan biaya financial yang berasal dari hutang jangka panjang, dan kenaikan biaya produksi dan operasional jauh lebih besar dari kenaikan penjualannya]]>
