Article Per Year (5 Year)
p-Index From 2021 - 2026
4.565
P-Index
This Author published in this journals
All Journal IKRA-ITH EKONOMIKA Journal on Education Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Ekonomi, Bisnis dan Manajemen Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Sharing: Journal Of Islamic Economics, Management And Business Journal of Innovative and Creativity Jurnal Ekonomi Dan Bisnis Bata Ilyas Educational Management Review Jurnal Cendekia Ilmiah JIMEK Jurnal Manajemen, Bisnis dan Kewirausahaan
Hamonangan Siallagan
Universitas HKBP Nommensen Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
Pengaruh Penyisihan Penghapusan Aktiva Produktif (PPAP) Terhadap Kinerja Profitabilitas Bank Umum Enjel Siregar; Lusi Feronika Situmeang; Rika Wenda Barutu; Cindy Rulina Simanjuntak; Hamonangan Siallagan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9897

Abstract

Penelitian ini menganalisis pengaruh Penyisihan Penghapusan Aktiva Produktif (PPAP) terhadap profitabilitas bank umum. PPAP merupakan cadangan kerugian yang dibentuk bank untuk mengantisipasi risiko kredit akibat penurunan kualitas aktiva produktif. Peningkatan PPAP menunjukkan meningkatnya risiko kredit yang harus ditanggung bank sehingga dapat menekan laba. Dengan menggunakan pendekatan kuantitatif berbasis data laporan keuangan, hasil penelitian menunjukkan bahwa PPAP berpengaruh signifikan dan negatif terhadap profitabilitas bank. Semakin tinggi PPAP, semakin besar penurunan profitabilitas. Temuan ini menegaskan bahwa pengelolaan risiko kredit yang efektif sangat penting untuk menjaga stabilitas dan kinerja keuangan bank.
Pengaruh Biaya Variabel Terhadap Efektivitas Pengambilan Keputusan Manajerial Juju Elawaty Sigalingging; Christine Farida Simamora; Vivi Nova Sihombing; Nia Audina; Hamonangan Siallagan
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1359

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh informasi biaya variabel terhadap efektivitas pengambilan keputusan manajerial dalam perusahaan. Biaya variabel, sebagai biaya yang berubah seiring dengan volume aktivitas, memainkan peranan strategis dalam perencanaan jangka pendek, penetapan harga, dan evaluasi profitabilitas. Dengan menggunakan pendekatan kuantitatif dan analisis regresi linier sederhana, data dikumpulkan melalui kuesioner dan dokumentasi pada manajer di berbagai fungsi organisasi. Hasil penelitian menunjukkan bahwa penggunaan metode variable costing lebih relevan dan akurat untuk pengambilan keputusan internal dibandingkan metode absorption costing. Selain itu, metode variable costing dapat menghindari distorsi laba yang disebabkan oleh perubahan tingkat produksi. Penelitian ini menyarankan penerapan sistem dual costing serta peningkatan pemahaman manajer terhadap informasi biaya untuk mendukung pengambilan keputusan yang lebih efisien dan tepat sasaran.
ANALISIS PENGARUH BIAYA BAHAN BAKU DAN TENAGA KERJA TERHADAP EFISIENSI BIAYA PRODUKSI : STUDI KASUS PADA PABRIK TEMPE UWAIS DI KOTA MEDAN Mei Dara Lestari saragih; Tresia pariama manalu; Dhea evangkye sinaga; Hamonangan Siallagan
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14431

Abstract

This study aims to analyze the effect of raw material costs and labor costs on production cost efficiency at the Uwais Tempe Factory in Medan City. This study uses a quantitative approach with multiple linear regression analysis using SPSS version 26. The research data were obtained from the Uwais Tempe Factory's production cost report for 24 months. The results show that raw material costs and labor costs partially have a positive and significant effect on production cost efficiency. In addition, both variables simultaneously also have a significant effect on production cost efficiency. The results show that good management of raw materials and labor can improve production efficiency, reduce cost waste, and increase company productivity. Thus, effective control of production costs is very important in maintaining business sustainability and competitiveness.
Analisis Perilaku Biaya dalam Pengambilan Keputusan pada UMKM Lia Murliana Manullang; Ivan Daniel Manihuruk; Hamonangan Siallagan
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4571

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy; however, they still face various challenges in managing costs, which can affect the quality of business decision-making. This study aims to analyze cost behavior in decision-making processes within MSMEs. The research employed a qualitative method with a descriptive approach. This study involved five MSME owners operating in the culinary sector in Medan City as research informants. Data were collected through observation, interviews, and documentation, and analyzed using data reduction, data presentation, and conclusion-drawing techniques. The results indicate that most MSME owners are familiar with various operational costs but do not fully understand the classification of fixed costs, variable costs, and semi-variable costs from an accounting perspective. Cost information is generally used as a basis for determining selling prices, estimating profits, and controlling business expenses. However, limited accounting knowledge, simple financial record-keeping practices, and low utilization of technology remain major obstacles to the effective implementation of cost behavior analysis. The study concludes that a better understanding of cost behavior contributes significantly to improving decision-making quality, operational efficiency, and business sustainability among MSMEs.
Studi Kualitatif Tentang Transparansi dan Akuntabilitas Laporan Keuangan pada Bank Umum Konvensional Anjeli Roulina Simanjuntak; Yudha Sadry Mezsas Purba; Patar Marulitua Simorangkir; Gebriiella Sitorus; Marianto Yus Siagian; Hamonangan Siallagan
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9559

Abstract

This study aims to analyze the level of transparency and accountability in the financial reporting of conventional commercial banks in Indonesia using a qualitative descriptive approach. The research focuses on the processes of preparing, presenting, and disclosing financial statements in accordance with the principles of Good Corporate Governance (GCG). Data were collected through in-depth interviews with bank management, analysis of financial report documents, and a literature review of accounting standards and Financial Services Authority (OJK) regulations. The findings reveal that most conventional banks have made efforts to enhance transparency through adequate financial disclosure; however, there are still limitations in the presentation of relevant non-financial information for stakeholders. Accountability has been implemented through internal and external audit mechanisms, although its effectiveness is still influenced by auditor independence and the quality of oversight by the board of commissioners. This study is expected to contribute to improving financial reporting practices that are more transparent, accountable, and oriented toward public interest within the banking sector.
Co-Authors Andi Rostua Bakkara Anjeli Roulina Simanjuntak Anugrah Indah Siregar Arba Gultom Christine Farida Simamora Christine Rogate Marbun Christnova Hasugian Cikuita Vidi Sastia Daeli Cindy Grace Mendrofa Cindy Rulina Simanjuntak Cintia Awindah Sigiro Cristin Aurora Hermita Hutagalung Darni Santi Telaumbanua Dean Christian Hutajulu Devi Anjelika Dewa Marbun Dewi Armanda Parhusip Dhea evangkye sinaga Diana Enjelika Nainggolan Diva Anestri Sidabutar Dody Tambunan Eksaudy Marpaung Elda Sianturi Enjel Siregar Erni Mawati Daeli Erni Yuli Sari Nainggolan Ester Adelia Manalu Fanti Mariana Siburian Gebriiella Sitorus Gilbert Pebrianto Hutabarat Gracia Monica Helena Artauli Sinaga Herna Saulinawaty Hutasoit Ivan Daniel Manihuruk Jani Puspita Sari Jaysica Balen Jestri Sumerdi Nainggolan Jonathan Marchelino Joseph Marpaung Joy Eklesya Silaban Juha Rahayu Kristina Siallagan Juju Elawaty Sigalingging Junita Fina Rebekka Tamba Keren Eoudia Sitompul Leony A Maranata Sinaga Lia Murliana Manullang Lilis Indriyani M. Sinaga Lusi Feronika Situmeang Magdalena Margaretha Ingrid Sihombing Mangasa Sinurat Maranatha Ritonga Marianto Yus Siagian Mei Dara Lestari saragih Meldha Yanni Manik Mey Reini Purba Monica Manurung Muliono Stephen Rey Sormin Nadia Marintan Sirait Natanael Sitorus Pane Nesya Septry Tarigan Nia Audina Niska Susanti Waruwu Oktaf Ndruru Patar Marulitua Simorangkir Pinta Romaito Siahaan Priscilla C.M Simorangkir Rahel Sianipar Rahmat Silaban Rama Rayani Purba Ramita Br Gultom Rati Dormeska Simbolon Rayun Angelika Rianti Silaban Rika Wenda Barutu Rimbun C.D Sidabutar Riris Setiofani Gea Riris Vina Marito Situmorang Riska Anggita Purba Rista Marsaulina Sianturi Rizki Christian Sipayung RIZKI SIPAYUNG Rolasma Oktavia Sihombing Romanty Julia Hutasoit Rosa Belasari Simanjuntak Rosa Simanjuntak Ruth Oinike Theresia Sihite Samuel Hutabarat Santi Elyana Silaban Sara Rusmawati Sihombing Saudurma Silaban Sherlyna Simanjuntak Simon Siburian Thalia Sreshi Oxana Sidabalok Tresia Pariama Manalu Ulibasa Lasromaitona Sihombing Very Gabriel Lumbantobing Vivi Nova Sihombing Wardhana Putri Pandapotan Willy Sangga Reja Galingging Winda Agnes Gracia Winda Hutabarat Wita Susanti Manurung Yetty Deliana Siahaan Yolanda Artha Pasaribu Yosua Sihaloho Yudha Sadry Mezsas Purba