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All Journal Jurnal Ilmiah METHONOMI NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Bisnis Mahasiswa Jurnal Ilmu Pendidikan dan Sosial Indonesian Journal of Society Development (IJSD) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi
Tiur Rajagukguk, Tiur
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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
Pengaruh Brand Image, E-Promotion, Dan Word Of Mouth Terhadap Keputusan Pembelian Cushion Makeup Skintific Pada Konsumen Toko Underprice Medan Malau, Evi Lorina; Silalahi, Remus; Rajagukguk, Tiur
Jurnal Ilmu Pendidikan dan Sosial Vol. 4 No. 3 (2025): Oktober
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/jipsi.v4i3.1088

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Brand Image, E-Promotion, dan Word of Mouth terhadap Keputusan Pembelian cushion makeup Skintific pada konsumen Toko Underprice Medan. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif. Sumber data yang digunakan adalah data primer melalui kuisioner yang dibagikan menggunakan G-form secara online. Penelitian ini menggunakan sampel sebanyak 86 responden konsumen Toko Underprice Medan yang telah menggunakan produk Skintific. Penelitian ini menggunakan uji statistik menggunakan SPSS 26 dengan uji asumsi klasik, validitas dan reliabilitas, uji analisis deskriptif, regresi linier berganda dan uji hipotesis.Berdasarkan hasil analisis data maka hasil penelitian ini dapat disimpulkan bahwa Brand Image berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Hal ini menunjukan bahwa semakin baik citra yang dimiliki oleh Skintific di masyarakat maka akan semakin meningkatkan Keputusan Pembelian masyarakat pada produk Skintific. E-Promotion berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Hal ini menunjukan bahwa semakin baik tingkat promosi menggunakan sosial media di masyarakat yang diberikan oleh Skintific kepada konsumen akan semakin meningkat Keputusan Pembelian pada produk Skintific. Word of Mouth berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Hal ini menunjukan bahwa promosi dari mulut ke mulut di masyarakat yang diberikan oleh Skintific kepada konsumen akan semakin meningkat Keputusan Pembelian pada produk Skintific. Pada variabel Brand Image, E-Promotion, dan Word of Mouth secara simultan memiliki pengaruh positif dan signifikan terhadap Keputusan Pembelian. Hal ini menunjukkan bahwa adanya kesadaran merek dan juga penilaian atau citra suatu brand di masyarakat yang baik akan meningkatkan Keputusan Pembelian produk Skintifi
Pengaruh Kecerdasan Spiritual, Pemberdayaan Karyawan, dan Keterlibatan Kerja terhadap Komitmen Organisasi pada PT Bank Perkreditan Rakyat (BPR) Nusantara Bona Pasogit (NBP) 15 Berastagi Pinem, Erika Theresia; Panjaitan, Maludin; Rajagukguk, Tiur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3182

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kecerdasan spiritual, pemberdayaan karyawan, dan keterlibatan kerja terhadap komitmen organisasi pada PT Bank Perkreditan Rakyat (BPR) Nusantara Bona Pasogit (NBP) 15 Berastagi. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan sampel sebanyak 45 responden. Analisis data menggunakan regresi linier berganda. Hasil uji t menunjukkan bahwa kecerdasan spiritual, pemberdayaan karyawan, dan keterlibatan kerja masing-masing berpengaruh signifikan terhadap komitmen organisasi. Uji F membuktikan bahwa ketiga variabel secara simultan juga berpengaruh signifikan. Nilai Adjusted R Square sebesar 0,828 menunjukkan bahwa 82,8% komitmen organisasi dipengaruhi oleh ketiga variabel tersebut, sedangkan 17,2% dipengaruhi oleh faktor lain yang tidak diteliti. Hasil penelitian ini memberikan kontribusi bagi perusahaan dalam meningkatkan komitmen organisasi karyawan melalui penguatan aspek spiritual, pemberdayaan, dan keterlibatan kerja.
Pelatihan Kiat-Kiat Menambah Pendapatan Rumah Tangga Gultom, Robinhot; Sinaga, Anton A. P.; Sihite, Mislan; Silalahi, Sahat P. Remus; Normi, Siti; Melianna, Saur; Rajagukguk, Tiur; Marbun, Sondang Ni Bulan; Siregar, Selamat; Panggabean, Toman; Saragih, Rintan; Sitohang, Rommel
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp85-88

Abstract

Lingkungan VIII, Babura Village, Medan Baru District consists of six sub-districts in Medan Baru District. Lingkungan VIII is one of the wards in Babura Village out of 13 wards in this subdistrict. The Community Service Team (PKM) provides enlightenment to mothers in order to increase their income. In general, mothers in the neighborhood live at home and therefore the PKM Team provides a way to increase their income. The aim of this PKM is to train mothers to do business or entrepreneurship and motivate mothers to become entrepreneurs. Mothers are expected to have creative ideas by being able to process various preparations using cheap basic ingredients, such as bananas, cassava and the modern cake business. The results of this processing are used as an idea to be used as an opportunity for entrepreneurship to increase household income.
Pemberdayaan UMKM Kabupaten Simalungun Melalui Penyuluhan Strategi Pemasaran, Digital Marketing dan Penyusunan Laporan Keuangan Sihite, Mislan; Saragih, Henri; Mesakh, Januardi; Ijonris, Yusuf; Gultom, Robinhot; Sianturi, Jeudi A. T. P.; Sinurat, Elperida J.; Sipayung, Tri Darma; Melianna, Saur; Sembiring, Rasmulia; Rajagukguk, Tiur; Marbun, Sondang Ni Bulan; Panggabean, Toman; Nadapdap, Kristanty M. N.; Purba, Jon Henri
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp161-164

Abstract

Simalungun Regency is one of the regencies in North Sumatra Province, Indonesia. This district is home to the Simalungun Batak people. The Community Service Team (PKM) provides enlightenment to the community and MSME actors in Simalungun Regency in order to increase their income. In general, mothers in the neighborhood live at home and therefore the PKM Team provides a way to increase their income. The aim of PKM is their knowledge and insight in managing a business. Apart from that, this PKM activity is to train the community and MSME players in running their businesses and this activity provides tips and strategies for managing a business, marketing strategies in doing business, preparing simple business bookkeeping, and the role of digital marketing in a business. This activity equips people in entrepreneurship and motivates them to become entrepreneurs. PKM participants are expected to have creative ideas and be able to run their businesses better, in terms of management, marketing and business capacity, which will ultimately increase income.
Development of Ulos Designs and Motifs Using Traditional Weaving Tools Siahaan, Septony; Napitupulu, Junika; Simanjuntak, Wesly Andri; Pasaribu, Dompak; Rajagukguk, Tiur; Panggabean, Toman; Mesakh, Januardi; Ijonris, Yusuf
Indonesian Journal of Society Development Vol. 3 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i3.10309

Abstract

Ulos is a type of traditional textile with its own designs and motifs. In Dairi Regency there are areas of ulos cloth craftsmen, one of which is Silalahi Village 1. The ulos weaving craftsmen in Silalahi 1 Village admit that one of the basic problems experienced by the group of ulos weaving craftsmen is related to the design, motif and color/pattern of the weaving. generated. The implementation approach includes the socialization and dissemination stage, training stage and partner business mentoring stage which is carried out in stages to overcome partner problems. Training on designs, motifs and forms of ulos weaving begins with providing material about the nature of woven motifs, types of motifs and motif development according to market needs. Before weaving, weaving begins with a 'kneading' process, where the threads are arranged parallel to the width of the weave. Industrial design, on the other hand, includes not only industrial products but also craft patterns, including handicrafts. Therefore, the field of design includes various fields such as product design, textiles, interiors, graphics, architecture, engineering design, and urban design, which are created to meet human spiritual and material needs
Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency Sagala, Farida; Normi, Siti; Simanjuntak, Arthur; Siahaan, Septony B.; Ginting, Mitha Christina; Sagala, Lamria; Goh, Thomas Sumarsan; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Simanjuntak, Faido M.P.; Rajagukguk, Tiur; Gultom, Robinhot; Sianturi, Jeudi A.T.P.; Siregar, Jeremia; Nadeak, Heri
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7691

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.
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
PENGARUH KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI STUDI KASUS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Hermanto Hutauruk, Nicho; A.T.P Sianturi, Jeudi; Rajagukguk, Tiur
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 7 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i7.2025.2919-2930

Abstract

Tujuan utama riset ini ialah memperoleh fakta lapangan mengenai peran Tata Kelola Perusahaan yang Baik dalam menjembatani hubungan antara tingkat keuntungan dengan harga pasar perusahaan. Teknik pemilihan data dalam studi ini menerapkan pendekatan purposive sampling, dengan objek penelitian berupa entitas bisnis yang termasuk dalam Sub Sektor Food and Beverages. Faktor-faktor yang dianalisis meliputi variabel bebas (X), yang mencakup kebijakan pembagian laba diukur melalui rasio distribusi dividen (Dividend Payout Ratio/DPR); variabel profitabilitas diukur melalui pengembalian atas aset (Return on Asset/ROA); variabel terikat (Y) yakni nilai pasar perusahaan yang diestimasi dengan rasio Tobin’s Q; serta variabel perantara (Z), yakni Tata Kelola Perusahaan yang Baik yang direpresentasikan oleh proporsi kepemilikan institusi (Kepemilikan Institusional/KI). Data sampel diperoleh melalui pendekatan purposive sampling berdasarkan kriteria tertentu. Merujuk tipikal dan proses pengolahan data, maka ditetapkan 18 perusahaan yang menjadi sampel penelitian. Analisis perangkat lunak yang digunakan adalah WarpPLS versi 8.0. Hasil penelitian ini menyatakan bahwa Kebijakan Dividen berpengaruh negatif terhadap Nilai Perusahaan, Profitabilitas berpengaruh positif terhadap nilai perusahaan. Rasio Profitabilitas berpengaruh positif terhadap Good Corporate Governance. Hasil pengujian membuktikan bahwa Good Corporate Governance mampu memediasi pengaruh Profitabilitas terhadap Nilai Perusahaan.
Meningkatkan Kolaborasi dalam Berwirausaha di Desa Parapat Kabupaten Simalungun Napitupulu, Junika; Gultom, Robinhot; Sianturi, Jeudi A. T. P.; Sinurat, Elperida J.; Sihite, Mislan; Purba, Jon Henri; Panggabean, Toman; Butar-Butar, Hotlan; Rajagukguk, Tiur; Normi, Siti; Melianna, Saur; Br. Saragih, Rintan; Marbun, Sondang N. B.; Panjaitan, Maludin; Silalahi, Sahat P. Remus; Panjaitan, Mangasa; Siregar, Selamat; Nadapdap, Kristanty M. N.; Winarto, Winarto; Hutabarat, Jansen
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

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

Abstract

This community service aims to educate that collaborating in entrepreneurship is important. This PKM took place in Parapat Village, Simalungun Regency, and the method used was by means of lectures, discussions, and question-and-answer sessions. It was explained that there are many ways to collaborate in developing a business or as an entrepreneur. In this meeting, a discussion was held so that the business being carried out and its problems were known. Finally, it was discovered that the most common problem lately was business capital and the need for local government support to support and protect the business.
Co-Authors A.T.P Sianturi, Jeudi Arthur Simanjuntak Br. Saragih, Rintan Br. Sembiring Kembaren, Lia Agita Butar-Butar, Hotlan Butarbutar, Hotlan Dona Pasaribu Duma Rahel Situmorang, Duma Rahel Elperida J. Sinurat Eveline, Putri Agustina Farida Sagala Ginting, Mitha Christina Goh, Thomas Sumarsan Gultom, Hana Riama Henri Saragih, Henri Hermanto Hutauruk, Nicho Hutabarat, Jansen Hutasoit, Rendi Restu Putra Ijonris, Yusuf Jon Henri Purba, Jon Henri Josua, Purnama Sari Junika Napitupulu Lumbantoruan, Putri L. Malau, Evi Lorina Maludin Panjaitan Mangasa Panjaitan, Mangasa Marbun, Sondang N. B. Marbun, Sondang Ni Bulan Melianna, Saur Mesakh, Januardi Mislan Sihite, Mislan Munthe, Pupu Sulayas Br Nadapdap, Kristanty M N Nadapdap, Kristanty M. N. Nadeak, Heri Nainggolan, Rahel Junita Panggabean, Toman Panjaitan, Rike Yolanda Pinem, Erika Theresia Rajagukguk, Roy Jhons Suyanto Rasmulia Sembiring Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Saur Melianna Selamat Siregar Septony B. Siahaan, Septony B. Siahaan, Septony Sianturi, Jeudi A. T. P Sianturi, Jeudi A. T. P. Sianturi, Jeudi A.T.P. Silalahi, Remus Silalahi, Sahat P. Remus Simanjuntak, Faido M.P. Sinaga, Anton A. P. Sintha, Surya Pretty Sipayung, Mei Satria Sipayung, Tri Darma Siregar, Jeremia Siti Normi, Siti Sitohang, Rommel Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak, Wesly Andri WINARTO Winarto Winarto