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<![CDATA[Pengaruh Fasilitas Belajar Dan Kapasitas Guru Terhadap Pemahaman Akuntansi Dengan ILC Sebagai Variabel Moderasi Pada Smk Akuntansi Bagian Medan Utara ]]>
<![CDATA[Adi Harianto]]>;
<![CDATA[Eka Nurmala Sari]]>;
<![CDATA[Irfan]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v8i2.981
<![CDATA[The purpose of this study was to determine, test and analyze the effect of learning facilities on accounting understanding at the Accounting Vocational School in North Medan, the effect of teacher capacity on accounting understanding at the Accounting Vocational School in North Medan, Internal Locus of control moderated learning facilities and teacher capacity on accounting understanding at the Accounting Vocational School. in North Medan. This study uses a quantitative associative approach with data collection techniques through library research and questionnaires. The research population is class XI Accounting SMK students in North Medan, totaling 175 students. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results showed that accounting learning facilities had a effect on accounting understanding. The better the available accounting learning facilities, the more students' understanding of accounting will increase. Teacher capacity has a significant effect on accounting understanding. The higher the level of teacher capacity, the higher the level of accounting ability. Internal Locus Of Control does not moderate the effect of learning facilities and teacher capacity on accounting understanding]]>
<![CDATA[Talent Management in Human Resource Management to Improve Organizational Performance ]]>
<![CDATA[Jung Sen]]>;
<![CDATA[Adi Harianto]]>;
<![CDATA[Ika Puspa Satrianny]]>
<![CDATA[ Indonesian Journal of Contemporary Multidisciplinary Research Vol. 2 No. 2 (2023): March 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/modern.v2i2.3460
<![CDATA[Adaptation companies to pass talent management need at global era in view of information current and fast change and then continuous.Human resources with new talent for organization is need to achieve organization success/performance. Organization must time increase and energy to repair performance from new talent. Talent will compete do the best for organization when organization will appreciate the job. The findings from this study are talent management practices with a strong focus on business strategy and its alignment with overall business goals. These practices have statistically highly significant impact on corporate profits; one that is greater than that of any other focus of talent management practices. This research paper suggested that the management and individuals need to establish metrics and communicate the impact of the organization’s talent management efforts]]>
<![CDATA[Peningkatan Kemampuan Guru Dalam Menerapkan Authentic Assesment Dalam Pembelajaran ]]>
<![CDATA[Darwan Tanady]]>;
<![CDATA[Mega Sanjaya]]>;
<![CDATA[Kuandi Chandra]]>;
<![CDATA[Jung Sen]]>;
<![CDATA[Adi Harianto]]>
<![CDATA[ Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress) ]]>
Publisher : <![CDATA[Yayasan Daarul Huda Kruengmane ]]>
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DOI: 10.5281/zenodo.8232609
<![CDATA[Kegiatan Pengabdian Pada Masyarakat ini dilatarbelakangi dari kondisi guru-guru di SMP Swasta Dharma Putra Medan yang dominan berlatar non kependidikan sehingga membutuhkan pelatihan untuk menyusun instrumen Asesment Autentik. Metode pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini yaitu melalui penyampaikan makalah dan workshop. Proses pelaksanaan Pengabdian Kepada Masyarakat ini memakai metode penyampaian makalah tatap langsung, diskusi, dan dilanjutkan pendampingan menyusun instrumen autentik. Masyarakat mengikuti kegiatan dengan antusias, ditunjukan dengan keaktifan peserta dalam diskusi ketika penyampaian makalah dan juga penyusunan intrumen. Solusinya adalah dengan memaksimalkan grup wa dan memberikan rekaman video kegiatan. Adapun manfaat dari kegiatan ini guru-guru di SMP Swasta Dharma Putra Medan dapat menyusun intrumen autentik dengan baik sesuai mata pelajaran yang diampu.]]>
<![CDATA[The Analysis of Statement of Cash Flow in Assessing the Financial Performance at PT Akasha Wira International TBK: Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan Pada PT Akasha Wira International TBK ]]>
<![CDATA[Adi Harianto]]>;
<![CDATA[Ester]]>;
<![CDATA[Zulkheiri]]>
<![CDATA[ Jurnal Kolaboratif Sains Vol. 6 No. 7: JULI 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palu ]]>
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DOI: 10.56338/jks.v6i7.3943
<![CDATA[The statement of cash flow has an important role in helping to assess the financial performance of a company. Cash flow information assists its financial statement users in obtaining the relevant information concerning the source and use of virtually the entire financial system over a given period of time. Cash flow is a concept in accounting and finance used to describe the inflow represent cash receipts while outflow relate to cash expenditure. Cash flow of a company is a crucial factor that enhances its operations. Due to the relevance of cash flows in the company’s operations and performance, companies need to develop a suitable cash flow and apply it in order to maximize shareholders values. Cash flow can be used as effective way of forecasting the company’s ability in providing profit in future. If the company has lack of cash, the company will have difficulties in conducting the business activities such as making purchasing, making investment and paying the loan. The purpose of this research is to know result of analysis of cash flow in determining the financial performance at PT Akasha Wira International, Tbk. Research design used in this research is descriptive research design with conducting financial statement analysis. Research methods which used are descriptive statistic analysis with financial ratio analysis. The conclusion of this research is that financial performance in PT Akasha Wira International Tbk isn’t good based on analysis of cash flow. There is decreasing of cash flow in year 2012-2016. It shows that there is decreasing of company’s ability in paying liabilities and generating income with using cash. The company doesn’t manage the cash flow properly with result that the company will have lack of cash in developing the business. There is increasing of liabilities in conducting business activities. The company cannot collect the account receivable quickly. The cash isn’t used properly in generating sales. There is decreasing of financial performance in year 2012-2016. It shows that there is decreasing of the company’s ability in generating income. The company cannot increase the sales significantly because there is change of customer demand and choice. The company doesn’t make innovation in developing the new product with considering the customer’s expectation.]]>
<![CDATA[Peningkatan Kemampuan Guru Dalam Menerapkan Authentic Assesment Dalam Pembelajaran ]]>
<![CDATA[Darwan Tanady]]>;
<![CDATA[Mega Sanjaya]]>;
<![CDATA[Kuandi Chandra]]>;
<![CDATA[Jung Sen]]>;
<![CDATA[Adi Harianto]]>
<![CDATA[ Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress) ]]>
Publisher : <![CDATA[Yayasan Daarul Huda Kruengmane ]]>
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DOI: 10.5281/zenodo.8232609
<![CDATA[Kegiatan Pengabdian Pada Masyarakat ini dilatarbelakangi dari kondisi guru-guru di SMP Swasta Dharma Putra Medan yang dominan berlatar non kependidikan sehingga membutuhkan pelatihan untuk menyusun instrumen Asesment Autentik. Metode pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini yaitu melalui penyampaikan makalah dan workshop. Proses pelaksanaan Pengabdian Kepada Masyarakat ini memakai metode penyampaian makalah tatap langsung, diskusi, dan dilanjutkan pendampingan menyusun instrumen autentik. Masyarakat mengikuti kegiatan dengan antusias, ditunjukan dengan keaktifan peserta dalam diskusi ketika penyampaian makalah dan juga penyusunan intrumen. Solusinya adalah dengan memaksimalkan grup wa dan memberikan rekaman video kegiatan. Adapun manfaat dari kegiatan ini guru-guru di SMP Swasta Dharma Putra Medan dapat menyusun intrumen autentik dengan baik sesuai mata pelajaran yang diampu.]]>
<![CDATA[Analysis of the Effectiveness of Tax Socialization Activities to Increase Compliance with Paying Land and Building Taxes (Case Study of Communities in Medan Labuhan District) ]]>
<![CDATA[Siti Aisyah]]>;
<![CDATA[Ratih Anggraini Siregar]]>;
<![CDATA[Taufiq Risal]]>;
<![CDATA[Ina Liswanty]]>;
<![CDATA[Tika Nirmala Sari]]>;
<![CDATA[Adiharianto]]>
<![CDATA[ International Journal of Sustainable Applied Sciences Vol. 1 No. 4 (2023): October 2023 ]]>
Publisher : <![CDATA[MultiTech Publisher ]]>
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DOI: 10.59890/ijsas.v1i4.474
<![CDATA[This research aims to determine and analyze the effectiveness of the role of tax socialization in increasing community compliance as taxpayers to pay land and building tax in the Medan Labuhan area which consists of six regions, namely Kampung Besar, Martubung, Sei Mati, PekanLabuhan, Tangkahan and Nelayan Indah. The type of research used in the research is a qualitative method with a descriptive approach. Data was obtained through observation, interviews, documentation and then analyzed. In this research, the researcher looks at and describes the condition of the company and then analyzes it so that the results and findings are useful as material for decision making and problem solving in the future. The results of this research indicate that the implementation of land and building tax collection in Medan Labuhan District is in accordance with existing regulations and has a very important role. All planned activities carried out by the Medan Labuhan District Government can be said to be quite good, although there are still things that need to be improved in terms of PBB collection payments. The obstacles and efforts faced by Medan Labuhan District in implementing land and building tax collection are lack of knowledge regarding PBB collection, different economic levels and awareness of taxpayers in making PBB payments.]]>
<![CDATA[Analysis of Factors Affecting the Risk of Business Failure of Food Sector SMEs in Binjai City ]]>
<![CDATA[Mhd Restu Razaq]]>;
<![CDATA[Robin]]>;
<![CDATA[Adi Harianto]]>;
<![CDATA[Muhammad Fathoni]]>;
<![CDATA[Nasib]]>
<![CDATA[ Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Bisnis ]]>
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DOI: 10.31253/pe.v22i3.3222
<![CDATA[This study aims to determine the factors that influence the risk of business failure for food sector SMEs in Binjai City. This study uses quantitative research methodology to reveal trends and explain the correlation between variables using descriptive, historical, and correlation analyses. Data analysis methods include qualitative descriptive analysis and quantitative descriptive analysis using confirmatory factor analysis (CFA) with Smart PLS software tools. This study has a sample size of 115 food sector SMEs that are considered to have failed or not developed in running a business. We collected data using questionnaires, interviews, references, and documents related to the research problem. The findings indicated that there is a direct and meaningful correlation between financial literacy and the likelihood of company failure among small and medium-sized enterprises (SMEs) in the food sector in Binjai City. Business networking has a beneficial and substantial impact on the risk of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Digital marketing has a beneficial and substantial impact on the likelihood of business failure. Product innovation has a favorable and substantial impact on the likelihood of company failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Collaboration has a beneficial and substantial impact on the likelihood of company failure. The implementation of green transformational leadership has a beneficial and substantial impact on the likelihood of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Green entrepreneurial approach positively and significantly impacts the likelihood of business failure.]]>
<![CDATA[Pengaruh Penghargaan Ekstrinsik, Penghargaan Intrinsik, Keterlibatan Kerja Terhadap Kesejahteraan Psikologis pada Institut Bisnis IT&B ]]>
<![CDATA[Tanady, Darwan]]>;
<![CDATA[Sanjaya, Mega]]>;
<![CDATA[Novirsari, Emma]]>;
<![CDATA[Harianto, Adi]]>;
<![CDATA[Nasib, Nasib]]>
<![CDATA[ JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 2, No 2 (2024): Agustus 2024 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jamparing.v2i2.3066
<![CDATA[This study aims to investigate how extrinsic rewards, intrinsic rewards, and levels of work engagement contribute to the psychological well-being of employees in the campus environment of the ITB Business Institute. The research method used is a survey using questionnaires distributed to employees in various departments and units on campus. Extrinsic awards are evaluated through financial recognition and other material awards, while intrinsic awards include recognition of achievement, personal development, and a sense of accomplishment. Job engagement is measured through job satisfaction, commitment to work, and identification with organizational values. The collected data was analyzed using regression techniques to identify the relationship between independent variables (extrinsic rewards, intrinsic rewards, and work engagement) and dependent variables (psychological well-being). The findings of this study are expected to provide in-depth insights into the factors that affect the psychological well-being of employees on the campus of the ITB Business Institute. The results of this study are expected to provide recommendations to campus management in improving reward strategies and work engagement management to support the psychological well-being of employees. The practical implications of this research are expected to help create a more satisfying and productive work environment for all campus members.]]>
<![CDATA[Analysis of the Effect of Financial Performance on Stock Prices in Consumer Sector Manufacturing Companies Listed on The Indonesia Stock Exchange for the Period 2017 – 2022 ]]>
<![CDATA[Fadila, Zakia]]>;
<![CDATA[Hou, Amin]]>;
<![CDATA[Harianto, Adi]]>;
<![CDATA[Pasaribu, Deby Siska Oktavia]]>;
<![CDATA[Hirzi, M. Fakhrul]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i6.437
<![CDATA[This study aims to analyze the effect of financial performance on stock prices in consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The method used by the author in this study uses descriptive quantitative research methods. This descriptive qualitative research is to determine the effect of financial performance on stock prices in consumption sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. Population identification in this study is the consumer goods industry sector of the food and beverage industry subsector totaling 26 companies. The sample in this study amounted to 7 food and beverage industry sector companies listed on the IDX 2024. Data analysis in this study used the Structural Equation Model Partial Least Square (SEM-PLS). The results of this study are partially ROE has no positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022, 2) partially ROA has a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022, 3) partially DER has a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022. 4) simultaneously ROE, ROA and DER have a positive and insignificant effect on stock prices in Consumer Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2022]]>
<![CDATA[Peran Kinerja Keuangan dalam memediasi Pemasaran digital Terhadap Keberlangsungan Hidup Pelaku UKM Pada Mitra Binaan PT. Perkebunan Nusantara III ]]>
<![CDATA[Harianto, Adi]]>;
<![CDATA[Honkley, Tony]]>;
<![CDATA[Razaq, Mhd Restu]]>;
<![CDATA[Nasib]]>;
<![CDATA[Junaidi]]>
<![CDATA[ JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI ]]>
Publisher : <![CDATA[LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri ]]>
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DOI: 10.51158/qbadtv66
<![CDATA[This study aims to examine the role of financial performance in mediating the influence of pemasaran digital on the survival of Small and Medium Enterprises (SMEs) in PT. Perkebunan Nusantara III's Fostered Partners. This study uses a quantitative method with a survey involving 75 SMEs who are fostered partners of PT. Perkebunan Nusantara III. Data analysis was carried out using multiple linear regression and mediation tests to determine the role of financial performance in the relationship between pemasaran digital and SME survival. The results of the study indicate that pemasaran digital significantly affects financial performance, which then has a positive impact on SME survival. Financial performance has been shown to act as a strong mediator in increasing the impact of pemasaran digital on SME survival. These findings provide strategic guidance for SMEs and PT. Perkebunan Nusantara III managers to optimize the use of pemasaran digital to strengthen long-term business sustainability.]]>
