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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Pengabdian Masyarakat Bestari (JPMB) Innovative: Journal Of Social Science Research Basic and Applied Accounting Research Journal Jurnal Ilmiah Accusi
Tri Dharma Sipayung, Tri Dharma
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of The Influence of Leadership Empowerment on Performance Through Psychological Empowerment and Satisfactionon Functional Officer in The Office Regent of Simalungun Sipayung, Tri Dharma; Muda, Iskandar; Silalahi, Amlys Syahputra
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Based on the problem formulation above, the aim of this research is to: To analyze the influence of Leadership Empowerment on Performance through Psychological Empowerment and Satisfaction of Functional Officials in the Simalungun Regent's Office. In the research method used is empirical research which will test hypotheses built from theory and previous research. The research used in this research is positivism (quantitative), the population and samples were taken from functional officials in the Simalungun Regent's Office so that general conclusions can be obtained. . Meanwhile, this type of research is confirmatory research which describes the relationship between variables through hypothesis testing. Leadership Empowerment has a significant effect on Psychological Empowerment with a positive relationship direction. Based on the research results, it shows that the leadership empowerment variable can contribute to psychological empowerment. Leadership Empowerment has a significant effect on satisfaction with a positive relationship direction. Based on the research results, it shows that the leadership empowerment variable can contribute to increasing employee satisfaction. Psychological empowerment does not have a significant effect on satisfaction with a positive relationship direction. Based on the research results, it shows that the psychological empowerment variable is theoretically positive, but in reality psychological empowerment does not contribute to satisfaction. Psychological empowerment has a significant effect on performance with a positive relationship. Based on the research results, it shows that the psychological empowerment variable can contribute to improving employee performance. Satisfaction has a significant effect on performance with a positive relationship. Based on the research results, it shows that the satisfaction variable can contribute to improving employee performance. Psychological empowerment does not mediate the effect of empowering leadership on satisfaction. Leadership Empowerment does not mediate the effect of Satisfaction on Performance. Psychological empowerment does not mediate the effect of satisfaction on performance. Keyword: leadership empowerment, performance, psychological empowerment and satisfaction
Community Service: Introduction to Accounting Basics for Quality Human Resources (HR) in the New Village, Pancur Batu District Sipayung, Tri Dharma; Simanjuntak, Arthur; Purba, Dimita H.P; Sagala, Lamria; Simanjuntak, Grace Y; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Silitonga, Ivo Maelina; Mesakh, Januardi; Sibarani, Apriani M
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12738

Abstract

Human Resources (HR) are fundamental assets in regional development and development. Community Service Activities in Baru Village, Pancur Batu District, aim to transform HR capacity through basic accounting training. This study uses a comprehensive extension method that includes lectures, discussions, practices, and evaluations to improve community financial literacy. The results of the activity showed a significant increase in understanding of accounting concepts, transaction recording skills, and awareness of the importance of structured financial management. Through a participatory approach, this activity succeeded in providing accounting knowledge that can encourage the development of individual and community capacity.
The Impact of Financing Digitalization on MSME Operational Effectiveness: The Mediating Role of Innovation, Digital Infrastructure, and Fintech Sipayung, Tri Dharma
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3258

Abstract

This study aims to examine the influence of financing digitalization on the operational effectiveness of Micro, Small, and Medium Enterprises (MSMEs), mediated by product innovation, digital infrastructure, and financial technology in Medan City. Utilizing a quantitative descriptive approach, the research employed Structural Equation Modeling (SEM) with SMART PLS 3.0 to analyze data from 100 MSMEs selected through simple random sampling from a population of 38.343 units in Medan City in 2023. Data were gathered through questionnaires, observations, and secondary sources, ensuring strong validity and reliability. The findings reveal that financing digitalization significantly improves MSME operational effectiveness both directly (T=6.233, p<0.001) and indirectly through product innovation (T=4.112, p=0.003), digital infrastructure (T=3.347, p=0.001), and financial technology (T=5.534, p=0.002). These mediating variables contribute to enhanced efficiency by simplifying transaction processes, strengthening infrastructure reliability, and automating financing operations. The study highlights the critical importance of adopting digital financing solutions within MSMEs to remain competitive. It also emphasizes the role of policymakers in facilitating this transformation by investing in digital infrastructure and implementing comprehensive digital literacy programs to foster a sustainable and inclusive digital economy.
The The Influence Of Good Corporate Governance On Company Performance Reg-istered Transportation On The Indonesia Stock Exchange Period 2020-2023 Hutabarat, Eloy Charolina; Simanjuntak, Arthur; Sipayung, Tri Dharma
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study aims to determine the influence of Good Corporate Governance or based on the mechanism of the Audit Committee, Board of Directors, and Board of Independent Commissioners, partially and simultaneously on the Company's Performance in Transportation Companies Listed on the Indonesia Stock Exchange for the 20202-2023 period. The period used in this study is four years, starting from 2020-2023. Samples were taken using the purposive sampling method. The population in this study is all transportation companies that have been and are still listed on the Indonesia Stock Exchange for the 2020-2023 period. From the population of 37 Transportation companies, 11 Transportation companies were obtained as a sample with an observation period of three years (2020-2023). The software analysis used in this study is with IBM SPSS Statistics 26. The results of this study show that the Audit Committee variables have no direct effect and are not significant on the company's performance. The results of this study also show that the variables of the Board of Directors that directly have a significant influence on the company's performance. The Board of Independent Commissioners has an influence and significance on the Company's Performance. And the Audit Committee, Board of Directors and Board of Independent Commissioners simultaneously affect the Performance of Transportation Companies listed on the Indonesia Stock Exchange for the 2020-2023 period.
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
THE INFLUENCE OF FOREIGN OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON THE COMPANY'S FINANCIAL PERFORMANCE (CASE STUDY OF BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE) Sipayung, Tri Dharma; Simanjuntak, Arthur; Thomas Sumarsan Goh; Simanjuntak, Gracesiela Y; Lase, Arthika Iradat R
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: 10.36985/5yhtc768

Abstract

This study aims to examine the impact of foreign ownership and institutional ownership on the company's financial performance. In this study, financial performance is measured by Return On Assets (ROA). The population in this study includes banking companies listed on the Indonesia Stock Exchange (IDX) and have published financial reports for 2020-2022. The sampling method used purposive sampling technique and as many as 33 companies were sampled in this study. The results showed that foreign ownership has a significant negative effect on the company's financial performance. Furthermore, institutional ownership has no effect on the company's financial performance. The next research results state that foreign ownership and institutional ownership together have a significant positive effect on the company's financial performance
Co-Authors Arthur Simanjuntak Duma Rahel Situmorang, Duma Rahel Goh, Thomas Sumarsan Hutabarat, Eloy Charolina Iskandar Muda Ivo Maelina Silitonga Lase, Arthika Iradat R Mesakh, Januardi Munthe, Pupu Sulayas Br Nadapdap, Kristanty M N Nainggolan, Rahel Junita Panjaitan, Rike Yolanda Purba, Dimita H.P Sagala, Lamria Saur Melianna Sibarani, Apriani M Silalahi, Amlys Syahputra Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Tiur Rajagukguk, Tiur WINARTO