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Revisi Rekomendasi WHO tentang Ambang Batas Efektivitas Biaya untuk Negara Berkembang Sirait, Ezra Theresia I. S.; Samosir, Windri Viola Anggriani; Saribu, Ardin Dolok; Girsang, Juan Ari Deo; Simangunsong, James; Br. Saragih, Kristian Armelindo; Sitohang, Rut Sahanaya; Nababan, Elpina
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13069

Abstract

Tujuan penelitian ini adalah untuk mengkaji revisi rekomendasi WHO mengenai ambang batas efektivitas biaya negara berkembang. Penelitian ini menerapkan studi literatur dengan mengumpulkan informasi dan memberikan review (ulasan) terkait kelebihan dan kelemahan jurnal utama oleh Edoka & Stacey tentang perkiraan ambang efektivitas biaya untuk pengambilan kerputusan layanan kesehatan di Afrika Selatan dan mengambil kesimpulan penelitian. Jurnal utama ini unggul dalam menentukan ambang batas efektivitas biaya dengan menganalisis biaya peluang nyata dan memeriksa pengeluaran kesehatan dan data epidemiologi di tingkat lokal. Namun, kelemahannya adalah kurang mempertimbangkan keragaman sistem kesehatan di berbagai negara dan pentingnya preferensi individu terhadap kesehatan. Hasil penelitian menunjukkan bahwa 1) Efektivitas biaya dalam sistem kesehatan harus didasarkan pada biaya peluang yang nyata; 2) Batasan pengeluaran kesehatan oleh WHO tidak mempertimbangkan dampak negatif pengeluaran berlebihan terhadap kesehatan masyarakat; 3) Pentingnya menganalisis biaya layanan kesehatan langsung dan tidak langsung untuk pengelolaan pengeluaran dan kualitas; 4) Analisis efektivitas biaya dalam mengevaluasi biaya dan manfaat intervensi untuk menentukan efisiensi dan efektivitas; 5) Sistem pengendalian regional dapat membantu memantau anggaran sistem kesehatan dan mengendalikan pengeluaran.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Arsita Tumimbo; Ardin Dolok Saribu; Meilinda Stefani Harefa
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.2905

Abstract

Abstak:Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan terhadap kinerja keuangan perusahaan perbankan. Yang diproksikan menggunakan Kepemilikan Institusi, Dewan Komisaris, Dewan Direksi, Komite Audit, dan Ukuran Perusahaan sebagai variabel independen terhadap Return On Asset sebagai variabel dependen. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Penelitian ini merupakan penelitian pengembangan dari penelitian-penelitian sebelumnya yang bersifat impiris. Analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS versi 29. Hasil dari penelitian ini menunjukkan bahwa variabel Kepemilikan Institusional dan Ukuran Perusahaan berpengaruh negative dan signifikan terhadap kinerja keuangan perusahaan perbankan. Dewan Komisaris Independen dan Komite Audit berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan perbankan. Dewan Direksi berpengaruh positif dan signifikan terhadap Kinerja keuangan perusahaan perbankan.
ANALISIS STRATEGI MANAJEMEN INVENTARIS DAN PERSEDIAAN DENGAN PERBANDINGAN MODEL EOQ DAN JUST IN TIME DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN MANUFAKTUR Simanullang, Renova; Purba, Riska Anggita; Saribu, Ardin Dolok; Sinaga, Sastri; Silaban, Rahmat; Waruwu, Emmuel Prayer; Sitompul, Tanti
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2259

Abstract

The main objective of this paper is to analyze inventory and supply management strategies by comparing two main approaches, namely Economic Order Quantity (EOQ) and Just In Time (JIT), in an effort to improve the operational efficiency of manufacturing companies. In the context of the industrial revolution and the pressure of globalization, inventory management becomes a key element in supporting the continuity of production and competitiveness of companies. EOQ offers efficiency through calculating optimal order quantities to reduce total inventory costs, while JIT emphasizes the elimination of waste by arranging the arrival of raw materials on time. This paper uses a literature study method to examine inventory management theories and compare the advantages and disadvantages of the main journal with other comparative journals. The results of the study indicate that although EOQ is suitable for environments with stable demand, JIT is superior in dealing with rapid market dynamics, but requires strong infrastructure support and supplier relationships. In addition, this paper also highlights the importance of integrating information technology and human factors in inventory management. The limitations in the main journal lie in the absence of empirical validation and comprehensive system performance evaluation. Therefore, further research is needed with a quantitative approach and field studies to test the effectiveness of the strategy in practice. This paper is expected to be a strategic reference for academics, practitioners, and students in understanding and implementing adaptive and efficient inventory management.
Pengaruh Penerapan Good Corporate Covernance Terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Rosita Situmorang; Ardin Dolok Saribu; Audrey M Siahaan
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.170

Abstract

The objectives of this study are as follows: 1) To determine the effect of an independent board of commissioners on company performance in the company. 2) To determine the effect of institutional ownership on company performance in the company. 3) To determine the effect of managerial ownership on company performance in the company. 4) To determine the effect of the audit committee on company performance in the company. The sample of this study was 10 companies. The results of the study are 1) An independent board of commissioners has a positive effect on company performance in the company. 2) Institutional ownership has a positive effect on company performance in the company. 3) Managerial ownership has a positive and significant effect on company performance in the company. 4) The audit committee does not have a significant effect on company performance in the company.
Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Sektor Perbankan Periode 2020-2022 Yang Terdaftar Di BEI Royen Pandapotan Munthe; Danri T Siboro; Ardin Dolok Saribu
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.691

Abstract

This research aims to explore the relationship between corporate governance mechanisms and the financial performance of the banking industry in Indonesia for the 2020-2022 period. In this research the dependent variable is financial performance (ROA) and the independent variables used are audit committee, independent board of commissioners, managerial ownership. The sample used in this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling technique in this research was carried out using a purposive sampling method so that 26 companies were obtained. This research uses secondary data and the research method used is multiple linear regression analysis. From the results of hypothesis testing it can be concluded that only the first hypothesis (audit committee) is proven to have a positive and significant effect on financial performance, while the board of commissioners and managerial ownership have no and insignificant effect on the dependent variable. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance level of 5%.
Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di BEI Periode 2020 – 2022) Simamora, Lamtiur; Siboro, Danri T; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.697

Abstract

The study aims to find out the impact of the characteristic audit committee of manufacturing companies with profit management on the consumer sector listed in the EIB (Indonesian Stock Exchange) period 2020-2022. The sampling technique in this study was carried out using purposive samplings so 37 companies were obtained. From the results of the test understanding it can be concluded that only the first hypothesis (audit committee competence) has proved to have a positive and significant influence on Profit Management, while the size of the audit committee and audit meetings of the committee frequency have no influence and do not syphnify gegen variable dependen. This is demonstrated through a test-t result that shows a meaningful relationship to a variable with a 5% dimension significance.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan) Simanullang, Yuni Yessilia S.; Saribu, Ardin Dolok; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.698

Abstract

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.
Analisis Penyaluran dan Pengawasan Kredit pada Kopdit (CU) Pardomuan Pakkat Cabang Onan Ganjang Marbun, Febtri Basaria; Siboro, Danri Toni; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.816

Abstract

This study aims to determine whether the distribution and supervision of credit carried out by Kopdit (CU) Pardomuan Pakkat Onan Ganjang Branch is in accordance with the provisions that apply to previous savings and loan cooperatives. The types and sources of data used in this research are primer and secondary data. The data collection methods used in this research are documentation method and interview method. The data analysis method used is descriptive analysis method. Based on the results of research conducted by researchers, the following conclusions were obtained. The credit distribution process carried out by Kopdit CU Pardomuan Pakkat Onan Ganjang Branch is in accordance with the credit distribution process in general. Credit supervision at Kopdit CU Pardomuan Pakkat Onan Ganjang Branch has been effective nd has been carried out according to the rules set and implemented. Suggestions that can be given by the author of this research are. Provide direction and guidance to officers to be committed and consistent. Debtors should be consistent with the rules and credit agreements that have been agreed upon. It is expected to increase supervision of business profits. Credit distribution also needs to be done better so that customers do not misuse credit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA KANTOR CAMAT MEDAN PERJUANGAN Gaol, Anju Rayman Lumban; Saribu, Ardin Dolok; Sinurat, Mangasa
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32756

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor yang mempengaruhi akuntabilitas kinerja instansi pemerintah secara individu. Kajian terhadap akuntabilitas dilakukan dengan memanfaatkan pendekatan kuantitatif. Jumlah populasi yang diterapkan dalam penelitian ini adalah 89 pegawai yang ada di Kecamatan Medan Perjuangan. Jumlah sampel dalam penelitian ini terdiri dari 39 pegawai aktif yang bekerja di Lingkungan Kecamatan Medan Perjuangan. Teknik yang digunakan dalam pengumpulan data dalam penelitian ini dilakukan dengan metode kuesioner dan dianalisis menggunakan regresi linier berganda. Temuan dari penelitian ini mengindikasikan bahwa Pengendalian Intern berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah, Gaya Kepemimpinan berpengaruh negatif tetapi tidak signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah, dan Ketaatan Pada Peraturan Perundang-undangan berpengaruh positif tetapi tidak signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah. Hasil dari nilai koefisien determinasi R2 sebesar 0,671, menunjukkan bahwa pengendalian intern, gaya kepemimpinan, ketaatan pada peraturan perundang-undangan terhadap Akuntabilitas Kinerja Instansi Pemerintah sebesar 67,1%, sisanya 32,9% dipengaruhi oleh faktor lain yang tidak digunakan dalam penelitian ini.
Analisis Penerapan Pengendalian Internal Prosedur Penyaluran Kredit Multiguna pada PT Bank Sumut KC.Ngumban Surbakti Tarigan, Rosani; Saribu, Ardin Dolok; Hutapea, Herti Diana
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.722

Abstract

This investigation aims to find out the analysis of the application of the internal control system of multi-purpose credit distribution procedures in Sumut Bank KC.Ngumban Surbakti. The procedures for granting multi-purpose loans are structured from the stage of application, analysis, recommendation, approval, warning, and credit liquidation. The internal credit control system has five conceptual elements: control environment, risk assessment, control activities, information and communication, and monitoring. This type of research is qualitative, describing the application of the internal control system of multi-use credit distribution procedures in the Sumut Bank of KC. The data used is the primary data used to determine the implementation of the internal control system of credit granting through interviews. The final results of this study show that the implementation of the internal control system of multi-use credit distribution procedures in PT.Bank Sumut KC.Ngumban Surbakti has been fully carried out. Internal control system of non-executed multi-use credit distribution, i.e. control and monitoring activities through the 5C credit principle, which is the ability and purpose of the application. With the failure of the system of internal control of giving credit fully then the internal control system of granting multi-purpose credit to the PT.Bank Sumut KC.Ngumban Surbakti is not in line with its purpose.
Co-Authors Adelima Hutabaalian Ambarita, Neibi Ezenia Amran Manurung Andriyana Purba, Nova Sri Anjeli Roulina Simanjuntak Arsita Tumimbo Arya Belfriani S Asa Kudus Sihaloho Astrid fani S Audrey M Siahaan Audrey M. Siahaan Banjarnahor, Yesi Batubara, Wahyudi Bawamenewi, Mei Masrohani Bonifasius H. Tambunan, Bonifasius H. Br Simangunsong, Yulia Gressella Br. Saragih, Kristian Armelindo Br. Siringoringo, Magdalena Judika Br. Tarigan, Zoyce Natalia Br. Tobing, Gresi Lusina Cindi Clawidia Silitonga D. Siahaan, Ruth Dwi Danri T Siboro Danri Toni Siboro Debora Maureen Devi Anjelika Br Tamba Eka Kristiani Laia Elda Sianturi Eliasiani Anggelika Br Ginting Elien Basaria Sikettang Erlina Erlina Esra Romaito Silalahi Farel Novsal Simamora Febrina Ruth Rebecca Marpaung Firman Soaloon Situmorang Gaol, Anju Rayman Lumban Gea, Riris Setiofani Ginting, Sinthya Angelica Girsang, Juan Ari Deo Grace Mende Theresia Ujung Hamonangan Siallagan Harefa, Angel Octaviana Harefa, Cakra Famati Haris Kevin Hutapea Helen Yulida Sigalingging Hendrik ES Samosir Herti Diana Hutapea Hia, Resi Restu Hutabarat, Roselina Hutahaean, Marlia Olivia Hutajulu, Dean Christian Hutapea, Herti Diana Hutasoit , Herna Hutasoit, Naomi Serepina Ibrani, Ibrani Ica Yohana iin elovani tarigan Iskandar Muda James Saragih Jeremia Sitorus Juli Indah Sari Gurning Juliani Silitonga, Cristin Erni Karnoan Marito Manullang Kesia, Tiori Kevin Jetro Ginting Klaudia Stefani Manik Laia, Hosea Lamsehat Simamora Lasmaria Pasaribu Lili Permatasari Liliana, Ola Venina LUMBAN GAOL, MANATAP BERLIANA Lumbangaol, Herawati Magdalena Margaretha Ingrid Sihombing Manalu, Dauster Manalu, Elita Tia Monica Mangasa Sinurat Manullang, Tassya Teresa Manurung, Valentina Marbun, Febtri Basaria Marpaung, Angel Lasmauli Marpaung, Irma Meilinda Stefani Harefa Melisa Febriani Siagian Meliston Arianti Pasaribu Melvin Sanro Jacobest Nainggolan Mendrofa, Tuberta Rosviani Meysin Rambe Mezsas Purba, Yudha Sadry Michael A. Butar-butar Miranda, Elsa Monica Manurung Nababan, Elpina Nababan, Maria Eva Suryani Nadia Marintan Sirait Nainggolan, Desi Aminarti Nainggolan, Jestri Sumerdi Nainggolan, Melvin Sanro Jacobest Nainggolan, Ricco Nainggolan, Suwarni Nainggolan, Yuni Napitupulu, Viony Natasya Novita Maywanty Hutajulu Ompusunggu, Joel Pardomuan Panjaitan, Rizky Pardosi, Ririn Wantika Permatasari, Lili Purba , Jessica Anastacia Purba, Nova Sri Andriyana Purba, Riska Anggita Putra, Adi Syah Putri A Sihaloho Putri Yola Lumbantoruan Putri Zega, Wendy Teguh Putri, Hanna R. Rajagukguk, Alda Rajagukguk, Eska Rajagukguk, Rahel Rut Syeba Rellis Cindi Sianturi Ribka Paulina Ambarita Rifka Sepliana Marpaung Rini Calarisa Siahaan Riski Nata Susanti Panjaitan Rodo Graecias Nainggolan Romanty Hutasoit Romauli Tiurmaida Togatorop Rosita Situmorang Royen Pandapotan Munthe S Sihombing, Halomoan Sahata Nababan Samosir, Hendrik E.S Samosir, Windri Viola Anggriani Saniati Naibaho Santoso Pasaribu Saragi, Kurnya Suparto Sari Nainggolan , Erni Yuli sari Simarmata, Enjelia Nova Sembiring, Anisa Putri Siagian, Marianto Yus Siahaan, Audrey Siahaan, Audrey M. Siahaan, Johan Siahaan, Peggy Vania Siahaan, Yetty Deliani Sianipar, Zefanya Putri Sibarani, Alfen Siboro, Danri T Sihaloho, Dessy Nathalia Sihombing, Halomoan Sihombing, Halomoan S. Sihotang, Dian Putri Sijabat, Juni Debora Silaban, Ester Silaban, Ivan Jeremy H Silaban, Nurlela Silaban, Rahmat Silalahi, Elli Dayanti Silitonga, Cristin Erni Juliani Silitonga, Pirhot Christopher Simamora, Dian Sinar Simamora, Lamtiur Simamora, Naomi Simangunsong, James Simanjuntak , Christin Grace Simanjuntak, Aglesia Simanjuntak, Evelyn Simanjuntak, Sherlyna Simanjuntak, Sri Damai Simanullang, Paken Taras Simanullang, Renova Simanullang, Yuni Yessilia S. Simatupang, Mula Simbolon, Meyken Simorangkir, Patar Sinaga, Averia Sinaga, Elisabet Sinaga, Elisabet Sihol Nauli Sinaga, Roy Alfonso Efrain Sinaga, Sastri Sinurat , Erna Anjelina Sinurat, Mangasa Sirait , Yonatan Sirait, Ezra Theresia I. S. Siringoringo, Magdalena J. Sitinjak, Putri Melati Sitohang, Rut Sahanaya Sitompul, Andreas Sebastian Sitompul, Tanti Sitorus, Aldi Situmorang , Mutiara Sormin, Ropinna Nadia Sry Rezeki Sihotang Tampubolon, Helena Novitasari Tampubolon, Serenova Elizabeth Tarigan, Rosani Telaumbanua, Billy Anugerah Sosaraya Tesalonika, May Theresia Sihite, Ruth Oinike Tobing, Agustim Jamal Lumban Tonius Marojahan Manik Turnip , Asmida Rosari Waruwu, Emmuel Prayer Winny Oktariska Zega Yana Br Ginting, Audira Hendri Yanti Enjelika Hutasoit Yoga Xaferius Gurning Yolanda Artha Pasaribu Yustina Siagian Zai, Putri Five Zebua, Irfan Zebua Zega, Nopitri