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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL ILMIAH KOHESI Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum Jurnal Budgeting Journal of Social Science Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian International Journal of Economics and Management Sciences Pajak dan Manajemen Keuangan ORAHUA : Jurnal Pengabdian Kepada Masyarakat
ADHI SURYA HARAHAP
Politeknik Negeri Medan
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ANALISIS KINERJA KARYAWAN DAN FAKTOR YANG MEMPENGARUHI KINERJANYA PADA BANK “ABC” MEDAN SUDARSONO SUDARSONO; ADHI SURYA HARAHAP; SABARITA TARIGAN; DARWIN SH DAMANIK
JURNAL ILMIAH KOHESI Vol 7 No 1 (2023): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Bank “ABC” provides equal opportunity to all employees to improve performance and career development of employees. Realization card products during the period 2018 to 2021 per cluster in Medan is not achieved consistently, it is certainly not in accordance with the company's expectations. This is certainly not expected the company. Results of previous studies show that the performance of the employees affected by organizational commitment, compensation, motivation, and competence. The purpose of this study was to determine the effect of each of these factors on the performance of employees. Type of research is correlational research and sampling techniques based on simple random sampling with a sample size of 60 respondents. Analysis of the data used is multiple regression analysis. The results showed that the performance of employees of Bank ABC at 63,4% influenced by the four independent variables namely compensation, competencies, motivation and organizational commitment.
Financial Performance Evaluation Based on Economic Value-Added at PT XYY (Persero) Tbk Sudarsono Sudarsono; Adhi Surya Harahap
Journal of Social Science Vol. 4 No. 3 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i3.589

Abstract

ROA and ROE PT XYZ has fluctuated, but the two financial ratios do not give a clear picture of the company's ability to generate earnings or profits for shareholders or potential investors. The purpose of this research is to find the value added to the financial performance of XYZ by using EVA, and formulate policies and management strategies in accordance with the conditions XYZ EVA value. EVA value obtained by considering the value of NOPAT, WACC and Invested Capital. This type of research is historical research, the analysis of the data used is descriptive statistical analysis. EVA calculation results for 5 (five) years has a value> 0 indicates a positive value, it means a process of value-added, or the company is able to generate the level of return that exceeds the cost of capital operation.
PERFORMANCE COMPARISON OF PT. XYZ PLANTATION FROM FINANCIAL AND NON-FINANCIAL ASPECTS USING BALANCED SCORECARD Harahap, Adhi Surya
Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

One indicator of the financial performance of the Return On Investment and Return On Equity in PT Perkebunan XYZ tend to be experiencing a decline, but this does not automatically indicate the condition of the company are not optimal. The values ​​of the financial ratios only indicate financial performance so that there is a tendency to ignore this aspect of non-financial, such as customer satisfaction, productivity, and cost-effectiveness process used to produce products and services, and empowerment, and employee commitment to delivering products and services for customer satisfaction. Performance measurement that takes into account the financial aspects and non-financial aspects are balanced scorecard still maintaining the traditional financial measures. The purpose of this study which analyzes the performance of PT Perkebunan XYZ comprehensive and can serve as the basis for long-term planning and to recommend steps that need to be done by the management of PT Perkebunan XYZ, so that the measurement results Balanced Socrecard can be implemented in improving company performance by considering four perspectives . The results showed that the first perspective learning and growth perspective shows an increase in the number of employees who attend training and development, increasing the ratio of the load of training and development as well as increased capital organization proven to increase customer satisfaction and employee motivation. In the perspective of both the internal business processes perspective shows PT Perkebunan XYZ able to create quality products. The third perspective which shows the customer perspective customers are satisfied with the quality of services provided by the company. Net profits are seen fluctuations, the average profit per customer and profitability per customer increased, while average operating expenses per customer declined. The fourth perspective of the financial perspective showed increased growth in revenue and net profit margin however decreased ROI.
The Role of Accounting Lecturers in Understanding Financial Accounting Courses for Diploma 3 Accounting Students at the Medan State Polytechnic Adhi Surya Harahap
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.294

Abstract

This study aims to analyze the role of accounting lecturers in helping Diploma 3 Accounting students at Politeknik Negeri Medan to understand Financial Accounting courses. The research focuses on the various teaching methods and strategies applied by the lecturers and how these influence students' understanding. Data was collected through interviews with lecturers and questionnaires distributed to students. The results show that practical teaching approaches, including case studies and feedback, significantly enhance students' comprehension of the course materials. Lecturers play a crucial role not only as educators but also as facilitators who bridge the gap between theory and practice in financial accounting. The study concludes that lecturers should continue to innovate their teaching methods to improve learning outcomes.
Efektivitas Penerapan E-Commerce Dalam Perkembangan Usaha Mikro Kecil dan Menengah di Kota Medan Sudarsono Sudarsono; Adhi Surya Harahap
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.339

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important and strategic role in national economic development. Apart from playing a role in economic growth and employment, the problem formulation in this research also plays a role in providing development results. What factors influence the effectiveness of E-commerce on the development of MSMEs in Medan City. The type of data used is qualitative research, namely data that aims to gain a deeper understanding, develop theories and describe reality. The data is in the form of numbers which include a general description of the business and organizational structure. Process approach in running e-commerce with complete information. The E-commerce Target Approach has been able to show that there are targets to be achieved with its implementation.
Pelatihan Penggunaan Mading Online Berbasis Website Sebagai Bentuk Digitalisasi Informasi Sekolah Melalui Inovasi Hutagalung, Gabriel Ardi; Aprilza Aswani; Sinambela, Lamtiur; Harahap, Adhi Surya
ORAHUA : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 02 (2025): Januari
Publisher : Faatuatua Media Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70404/orahua.v2i02.306

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung digitalisasi informasi di lingkungan sekolah melalui pembuatan dan pelatihan penggunaan mading online berbasis website di SMA Swasta Nur Azizi Tanjung Morawa. Latar belakang kegiatan ini adalah perlunya modernisasi media penyampaian informasi di sekolah agar lebih relevan dengan perkembangan teknologi dan kebiasaan digital generasi siswa saat ini. Metode pelaksanaan meliputi sosialisasi, pelatihan teknis penggunaan platform mading digital, serta pendampingan dalam pengelolaan konten. Hasil kegiatan menunjukkan bahwa siswa dan guru menyambut baik inovasi ini, serta mampu mengoperasikan mading digital dengan baik setelah pelatihan. Selain memudahkan distribusi informasi, media ini juga mendorong partisipasi aktif siswa dalam pengelolaan berita dan konten sekolah. Kegiatan ini diharapkan menjadi langkah awal dalam mengintegrasikan teknologi informasi dalam sistem komunikasi sekolah yang lebih efektif dan berkelanjutan.
Optimalisasi Smart Broadcasting dalam Pembangunan Media Informasi Digital Hutagalung, Gabriel Ardi; Aswani, Aprilza; Sinambela, Lamtiur; Harahap, Adhi Surya
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i2.6311

Abstract

Nur Azizi Private High School, located in Tanjung Morawa, Deli Serdang Regency, is one of the schools with A accreditation which continues to be committed to improving educational services. However, currently the delivery of information in this school still relies on manual wall magazines, which results in slow distribution of information, lack of interest in reading among students, teachers and staff, as well as dependence on print media. As technology develops, more effective solutions are needed to manage and convey information quickly, directly and accessible anytime and anywhere. Based on the results of discussions with the school, Nur Azizi Private High School needs a digital media that is easy to use, user-friendly, and can speed up the dissemination of information. Therefore, the community service team plans to implement a broadcasting system in the form of a digital website with an auto-reload feature that will be integrated with smart TVs. The implementation of this system is expected to increase the efficiency of delivering information and support the need for faster, more accurate and modern communication at Nur Azizi Private High School. Initial evaluations showed an improvement in the quality of infrastructure and student interest in accessing school information through more modern media.
PENGARUH KEPERCAYAAN, MANFAAT, DAN KEMUDAHAN TERHADAP MINAT PENGGUNAAN E-MONEY DANA PADA KARYAWAN DI PT. DUO NADENGGAN LESTARI MEDAN Harahap, Adhi Surya; Ginting, Hartono; Ginting, Jasa; Cahyoginarti, Cahyoginarti; Desfrida, Mardelia
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.35820

Abstract

Penelitian ini berjudul “Pengaruh Kepercayaan, Manfaat, dan Kemudahan Terhadap Minat Penggunaan E-Money Dana Pada Karyawan PT Duo Nadenggan Lestari Medan. Penelitian ini bertujuan untuk melihat adakah pengaruh dari kepercayaan, manfaat, dan kemudahan pada mahaiswa program studi keuangan dan perbankan yang menggunakan aplikasi Dana. Teknik analisis data yang digunakan dalam penelitian ini adalah kuantitatif dengan metode regresi liner berganda. Populasi dalam penelitian ini adalah karaywan yang menggunakan Aplikasi Dana pada PT Duo Nadenggan Lestari Medan.Variabel bebas dari penelitian ini adalah Kepercayaan, Manfaat, dan Kemudahan. Dan variabel terikat pada penelitian ini adalah Minat Penggunaan. Pengumpulan data dilakukan dengan menyebar kuesioner kepada karyawan PT Duo Nadenggan Lestari Medan. dengan metode simple random sampling.
Penerapan Pembukuan UMKM Berbasis Template Excel Untuk Meningkatkan Akuntabilitas Keuangan Usaha Keripik Permata di Kabupaten Asahan Cahyoginarti Cahyoginarti; Darmawati Darmawati; Ratna Ratna; Adhi Surya Harahap; Riswanto Riswanto
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 4 (2025): Oktober: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i4.2341

Abstract

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.
Financial Performance Evaluation Based on Economic Value-Added at PT XYY (Persero) Tbk Sudarsono Sudarsono; Adhi Surya Harahap
Journal of Social Science Vol. 4 No. 3 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i3.589

Abstract

ROA and ROE PT XYZ has fluctuated, but the two financial ratios do not give a clear picture of the company's ability to generate earnings or profits for shareholders or potential investors. The purpose of this research is to find the value added to the financial performance of XYZ by using EVA, and formulate policies and management strategies in accordance with the conditions XYZ EVA value. EVA value obtained by considering the value of NOPAT, WACC and Invested Capital. This type of research is historical research, the analysis of the data used is descriptive statistical analysis. EVA calculation results for 5 (five) years has a value> 0 indicates a positive value, it means a process of value-added, or the company is able to generate the level of return that exceeds the cost of capital operation.
Co-Authors Aprilza Aswani Aswani, Aprilza Cahyoginarti, Cahyoginarti Darmawati Darmawati DARWIN SH DAMANIK Desfrida, Mardelia Ginting, Jasa Hartono Ginting Hutagalung, Gabriel Ardi Ratna Ratna Riswanto Riswanto Riswanto Riswanto SABARITA TARIGAN Sinambela, Lamtiur Sudarsono Sudarsono Sudarsono Sudarsono SUDARSONO SUDARSONO