Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Dan Akuntansi Medan JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Safriadi Pohan
Sekolah Tinggi ilmu Ekonomi Al Washliyah Sibolga
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
PELATIHAN PENGELOLAHAN SINGKONG MENJADI PUDING GaFla DALAM MENINGKATKAN UMKM DI DESA SIBINTANG KEC. SOSORGADONG Hadijah Sipahutar; Azriadi Tanjung; Safriadi Pohan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i2.752-755

Abstract

Tujuan pelaksanaan pengabdian program kemitraan masyarakat (PKM) ini adalah (1) pemahaman dalam pentingnya mengelola singkong menjadi produk olahan yang lebih menarik seperti Puding GaFla (Gadong Fla)  (2) melatih warga masyarakat Desa SiBintang Kecamatan Sosorgadong Kabupaten Tapanuli Tengah dalam pengelolaan singkong menjadi GaFla meliputi 3 tahapan, yaitu : (1) Tahap Persiapan Pelatihan, (2) Tahap Pelaksanaan Pelatihan, (3) Tahap Evaluasi Akhir. Mitra pengabdian masyarakat PKM adalah Pemerintah Desa SiBintang Kecamatan Sosorgadong Kabupaten Tapanuli Tengah. Program ini dilaksanakan salah satu upaya untuk melatih warga masyarakat SiBintang Kecamatan Sosorgadong Kabupaten Tapanuli Tengah dalam pengolahan singkong menjadi Puding GaFla. Program ini diharapkan dapat berjalan dengan baik dan wawasan masyarakatpun bertambah. Hasil dari program pendampingan ini luaran yang di harapkan adalah publikasi karya ilmiah pada prosiding dan jurnal nasional ber ISSN.
Pengaruh Perputaran Piutang Terhadap Modal Kerja Pada UD. Manalu Daniel Parulian Pangaribuan; Safriadi Pohan; Yusi Tri Utari Panggabean
Jurnal Manajemen Dan Akuntansi Medan Vol. 5 No. 1 (2023): Jurnal Manajemen Dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v5i1.2206

Abstract

Tujuan penelitian ini adalah untuk menganalisis Pengaruh Perputaran Piutang Terhadap Modal Kerja Pada UD. Manalu. Hipotesis dalam penelitian ini adalah Ada Pengaruh Perputaran Piutang Terhadap Modal Kerja Pada UD. Manalu. Peneliti menggunakan jenis penelitian asosiatif. Sampel dalam penelitian ini adalah data laporan keuangan 5 tahun yakni tahun 2017 sampai tahun 2021. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data dengan cara studi pustaka dan pengumpulan data sekunder, sedangkan teknik analisis data yang digunakan adalah penulis menggunakan metode Koefisien Korelasi, Analisis Regresi Sederhana, dan metode Analisa Rasio. Perputaran piutang setiap tahun mengalami peningkatan, dimana rasio perputaran piutang tahun 2017 sebesar 20,04 kali, tahun 2018 sebesar 19,7 kali, tahun 2019 sebesar 19,9kali, tahun 2020 sebesar 20,7 kali, tahun 2021 sebesar 20,1 kali. Rasio modal kerja setiap tahun mengalami peningkatan tahun 2017 sebesar 6,9, tahun 2018 sebesar 7,4 tahun 2019 sebesar 7,7 tahun 2020 sebesar 8, 1 tahun 2021 sebesar 8,5 Koefisien korelasi diperoleh 0,69 ini menggambarkan bahwa hubungan antara perputaran piutang terhadap modal kerja adalah kuat dan mempunyai hubungan yang positif. Persamaan model regresi linear sederhana diperoleh,Y = 4,165 + 0,574 menunjukkan ke arah positif. Kata Kunci: Perputaran Piutang dan Modal Kerja
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

Abstract

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 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

Abstract

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%.
The Effect of Receivables Turnover Ratio and Current Assets Turnover Ratio on Own Capital Profitability at PT. Alfa Scorpii Sibolga Denisa Gea; Safriadi Pohan; Rahmadiah Hanum
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 01 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Edition April 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine whether the receivables turnover ratio (X1) and the current assets turnover ratio (X2) either partially or simultaneously have a significant effect on the profitability of own capital at PT. Alfa Scorpii Sibolga. The data analysis methods used are classical assumption testing, multiple linear regression analysis and hypothesis testing. The data used in this research is secondary data, by collecting PT financial reports. Alfa Scorpii Sibolga which consists of a balance sheet and profit and loss report for 2018 to 2022. The sample used in this research is a financial report in the form of a balance sheet and profit and loss report of PT. Alfa Scorpii Sibolga 2018 - 2022. The results of the F test, obtained a calculated F value of 0.420 with a significant level of 0.704, meaning that simultaneously (simultaneously) the receivables turnover ratio and the current assets turnover ratio have an insignificant effect on the profitability of own capital. Partial t test results shows the level of significance obtained from the independent variables, namely the receivables turnover ratio of -0.900 and the ratio of current assets turnover to own capital profitability of 0.463. This shows that the receivables turnover ratio has an insignificant negative effect and the current assets turnover ratio has an insignificant positive effect on the profitability of own capital. Based on the research results, the researcher suggests that investors should pay attention to the value of the receivables turnover ratio and current assets turnover ratio before making a decision to invest, and companies should pay attention to the management of receivables and current assets by paying attention to the receivables turnover ratio and current assets turnover ratio to make it more effective and efficient so as to achieve maximum profits.
The Effect of Inventory Turnover Ratio and Total Asset Turnover Ratio on Profitability Economics at PT. Alfa Scorpii Sibolga Febri Syahraini Nasution; Safriadi Pohan; Rahmadiah Hanum
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 01 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Edition April 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to ascertain whether PT. Alfa Scorpii Sibolga's economic profitability is significantly impacted, partially and concurrently, by the inventory turnover ratio (X1) and total asset turnover ratio (X2). Multiple linear regression analysis, hypothesis testing, and classical assumption testing are the data analytic techniques used. By gathering PT financial reports, secondary data was obtained for this study. Alfa Scorpii Sibolga, comprising a profit and loss statement and balance sheet for the years 2018 through 2022. The balance sheet and profit and loss report of PT. Alfa Scorpii Sibolga for the years 2018 through 2022 served as the research sample. The inventory turnover ratio and total asset turnover ratio both had an insignificant impact on economic profitability concurrently, according to the F test results, which had a F value of 0.390 at a significance level of 0.719. The results of the partial t test demonstrate the degree of significance that was determined by the independent variables, which are the total asset turnover ratio (0.874) and the inventory turnover ratio (-0.823). This demonstrates that the total asset turnover ratio has a negligible positive impact on economic profitability and the inventory turnover ratio has an insignificant negative impact. Based on the study's findings, the researcher recommends that before making an investment, investors consider the value of the inventory turnover ratio and total asset turnover ratio. Additionally, businesses should focus on inventory and total asset management by analysing the inventory turnover ratio and total asset turnover ratio to increase productivity and profitability.
The Effect of Inventory Turnover and Turnover Current Assets on Economic Profitability At UD. Rambe Sitahuis District Central Tapanuli District Sulastri Deviana Hutagalung; Safriadi Pohan; Yenni Sofiana Tambunan
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 01 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Edition April 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine the effect of inventory turnover and current asset turnover on economic profitability at UD. Rambe, Sitahuis District, Central Tapanuli Regency by drawing the hypothesis that there is an influence of inventory turnover and current asset turnover on economic profitability at UD. Rambe, Sitahuis District, Central Tapanuli Regency. The research results show that there is a positive relationship between inventory turnover and economic profitability and current asset turnover and economic profitability at UD. Rambe, Sitahuis District, Central Tapanuli Regency is 0.958 and 0.858 respectively, so that when interpreted on a value scale it can be categorized as very strong. The regression equation obtained is Y = -0.973 + 0.412X + 0.070X2 which shows the influence of inventory turnover and current asset turnover on economic profitability. The t test shows that the hypothesis proposed is rejected as true, where the t count is 2.141 > 3.18245 for inventory turnover and the t count is 0.206 < 3.18245 for current asset turnover, where both ratios have a positive effect on economic profitability which is not significant, which means it is not certain increases by the respective regression coefficient/slop of 0.412 and 0.070 if the inventory turnover and current asset turnover variables are increased by one unit. Meanwhile, the coefficient of determination shows that inventory turnover and current asset turnover only play a role of 92% in UD's economic profitability. Rambe, Sitahuis District, Central Tapanuli Regency and the remaining 8% is influenced by other factors not included in the model.
Co-Authors Azriadi Tanjung Daniel Parulian Pangaribuan Denisa Gea Febri Syahraini Nasution Rahmadiah Hanum Rizky Sitompul Sipahutar, Hadijah Sulastri Deviana Hutagalung Tambunan, Yenni Sofiana Yacub Hutabarat Yusi Tri Utari Panggabean