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All Journal Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Ilmiah Accusi
Kristanty M N Nadapdap
Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Economics, Econometrics & Finance

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The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Wesly Andri Simanjuntak; Kristanty M N Nadapdap; Rintan Br Saragih; Rustri Ningsih Gultom
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1221

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Kristanty M N Nadapdap; Tri Dharma Sipayung; Tiur Rajagukguk; Rahel Junita Nainggolan; Pupu Sulayas Br Munthe
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1223

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
Antaseden Kinerja Pegawai PT. Angkasa Pura II Bandara Silangit Siti Normi Sinurat; Kristanty M N Nadapdap; Thomas Sumarsan Goh; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi USI Vol 6 No 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zcxz2v25

Abstract

Human Resources (HR) are an important asset for every organization, including PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Effective HR management through good leadership and proper training is essential to achieve organizational goals. This study aims to analyze the effect of leadership style and job training on employee performance at PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Data were obtained through a questionnaire filled out by 64 respondents in July 2024, with a response rate of 100%. The results showed that timely job training and participatory leadership styles had a positive and significant impact on employee performance. Ticket sales data showed fluctuations from year to year, which was consistent with the lack of training and leadership style. A study of respondents showed that employee performance can be improved through the opportunity provided by leadership to convey input and complaints. Training that is relevant to operational needs and technological developments has been shown to improve employee competence and productivity. The conclusion of this study is that structured job training and good leadership style significantly improve employee performance at PT. Angkasa Pura II Silangit Airport, North Sumatra Province. Recommendations from this study include the importance of effective communication between management and employees and the development of ongoing training programs to maintain employee competence and motivation. It is hoped that the implementation of these strategies will optimize the overall performance of the organization
ANALISIS PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA AGEN PADA ASURANSI ALLIANZ LIFE INDONESIAMEDAN Kristanty M N Nadapdap; Junika Napitupulu; Elperida Sinurat; Chanro Sitorus; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rpm21991

Abstract

Kinerja adalah sejauh mana seseorang telah memainkan baginya dalam melaksanakan strategi organisasi, baik dalam mencapai sasaran khusus yang berhubungan dengan peran perorangan dan atau dengan memperlihatkan kompetensi yang dinyatakan relevan bagi organisasi. Lokasi dilakukannya penelitian adalah: PT. Asuransi Allianz Life Indonesia yang beralamat di Forum Nine Lantai 6 jalan Imam Bonjol No.9, Medan. Waktu penelitian direncanakan dari bulan Maret sampai dengan Juni. Populasi penelitian yang akan digunakan dalam penelitian adalah seluruh agen Allianz Life Indonesia yang ada di Medan sebanyak 319 agen. penentuan ukuran sampel pada penelitian ini menggunakan rumus Slovin Sehingga jumlah sampel menjadi 76 orang. Instrumen penelitian menggunakan kuesioner dan analisis data menggunakan regresi linier bergandaHasil penelitian menunjukkan Fhitung 74,956 dan nilai Sig. adalah 0,000. Diketahui nilai Fhitung 74,956 > Ftabel 3,122dan nilai Sig adalah 0,000 < 0,05, maka pelatihan, pengembangan secara bersama-sama atau simultan berpengaruh signifikan terhadap kinejra agen. Hal ini diindikasikan oleh nilai koefisien determinasi (R-Square) adalah 0,673. Nilai tersebut dapat diartikan variabel pelatihan, pengembangan mampu mempengaruhi kinerja agen sebesar 67,3% sisanya sebesar 100% - 67,3% = 32,7% dijelaskan oleh variabel atau faktor lainnya
THE INFLUENCE OF COMMUNICATION, INDIVIDUAL CHARACTERISTICS AND RESPONSIBILITIES ON THE PERFORMANCE OF EMPLOYEES OF THE REGIONAL PLANNING, RESEARCH AND DEVELOPMENT AGENCY OF THE CITY OF PEMATANG SIANTAR Siti Normi; Kristanty M N Nadapdap; Saur Melianna; Markus Doddy Simanjuntak; Angelina Sianipar
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fta85g85

Abstract

The purpose of this study is to determine and analyze the influence of communication, individual characteristics and responsibilities on the performance of employees of Bappeda Kota Daerah Kota Pematang Siantar. The type of data is quantitative data with a saturated sample of 42 respondents. Communication has a positive and partially significant effect on the performance of Bappeda Kota Pematang Siantar employees. Individual characteristics partially have a positive and significant effect on the performance of Bappeda Kota Pematang Siantar employees. Partial responsibility has a positive and significant effect on the performance of Bappeda employees in Pematang Siantar City. This study concluded that communication, individual characteristics, responsibilities simultaneously have a positive and significant effect on the performance of employees of the Regional Planning, Research and Development Agency of Pematang Siantar City
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Wesly Andri Simanjuntak; Kristanty M N Nadapdap; Rintan Br Saragih; Rustri Ningsih Gultom
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/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Kristanty M N Nadapdap; Tri Dharma Sipayung; Tiur Rajagukguk; Rahel Junita Nainggolan; Pupu Sulayas Br Munthe
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
Antaseden Kinerja Pegawai PT. Angkasa Pura II Bandara Silangit Siti Normi Sinurat; Kristanty M N Nadapdap; Thomas Sumarsan Goh; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zcxz2v25

Abstract

Sumber Daya Manusia (SDM) merupakan aset penting bagi setiap organisasi, termasuk PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Manajemen SDM yang efektif melalui kepemimpinan yang baik dan pelatihan yang tepat adalah hal penting untuk mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan pelatihan kerja terhadap kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Data diperoleh melalui kuesioner yang diisi oleh 64 responden pada bulan Juli 2024, dengan tingkat respons 100%. Hasil penelitian menunjukkan bahwa gaya pelatihan kerja dan kepemimpinan partisipatif yang tepat waktu memiliki dampak positif dan signifikan terhadap kinerja pegawai. Data penjualan tiket menunjukkan fluktuasi dari tahun ke tahun, yang konsisten dengan kurangnya pelatihan dan gaya kepemimpinan. Sebuah penelitian terhadap responden menunjukkan bahwa kinerja pegawai dapat ditingkatkan melalui kesempatan yang diberikan oleh kepemimpinan untuk menyampaikan masukan dan keluhan. Pelatihan yang relevan dengan kebutuhan operasional dan perkembangan teknologi terbukti meningkatkan kompetensi dan produktivitas pegawai. Kesimpulan dari studi ini adalah bahwa pelatihan kerja yang terstruktur dan gaya kepemimpinan yang baik secara signifikan meningkatkan kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Rekomendasi dari penelitian ini meliputi pentingnya komunikasi efektif antara manajemen dan pegawai serta pengembangan program pelatihan berkelanjutan untuk menjaga kompetensi dan motivasi pegawai. Diharapkan bahwa penerapan strategi ini akan mengoptimalkan kinerja keseluruhan organisasi
ANALISIS PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA AGEN PADA ASURANSI ALLIANZ LIFE INDONESIAMEDAN Kristanty M N Nadapdap; Junika Napitupulu; Elperida Sinurat; Chanro Sitorus; Saur Melianna; Markus Doddy Simanjuntak
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rpm21991

Abstract

Kinerja adalah sejauh mana seseorang telah memainkan baginya dalam melaksanakan strategi organisasi, baik dalam mencapai sasaran khusus yang berhubungan dengan peran perorangan dan atau dengan memperlihatkan kompetensi yang dinyatakan relevan bagi organisasi. Lokasi dilakukannya penelitian adalah: PT. Asuransi Allianz Life Indonesia yang beralamat di Forum Nine Lantai 6 jalan Imam Bonjol No.9, Medan. Waktu penelitian direncanakan dari bulan Maret sampai dengan Juni. Populasi penelitian yang akan digunakan dalam penelitian adalah seluruh agenAllianz Life Indonesia yang ada di Medan sebanyak 319 agen. penentuan ukuran sampel pada penelitian ini menggunakan rumus Slovin Sehingga jumlah sampel menjadi 76 orang.Instrumen penelitian  menggunakan kuesioner dan analisis data menggunakan regresi linier bergandaHasil penelitian menunjukkan F hitung 74,956 dan nilai Sig. adalah 0,000. Diketahui nilai F hitung 74,956  > F tabel 3,122dan nilai Sig adalah 0,000 < 0,05, maka pelatihan, pengembangan secara bersama-sama atau simultan berpengaruh signifikan terhadap kinejra agen. Hal ini diindikasikan oleh nilai koefisien determinasi (R-Square) adalah 0,673. Nilai tersebut dapat diartikan variabel pelatihan, pengembangan mampu mempengaruhi kinerja agen sebesar 67,3% sisanya sebesar 100% - 67,3% = 32,7% dijelaskan oleh variabel atau faktor lainnya
THE INFLUENCE OF COMMUNICATION, INDIVIDUAL CHARACTERISTICS AND RESPONSIBILITIES ON THE PERFORMANCE OF EMPLOYEES OF THE REGIONAL PLANNING, RESEARCH AND DEVELOPMENT AGENCY OF THE CITY OF PEMATANG SIANTAR Siti Normi; Kristanty M N Nadapdap; Saur Melianna; Markus Doddy Simanjuntak; Angelina Sianipar
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fta85g85

Abstract

The purpose of this study is to determine and analyze the influence of communication, individual characteristics and responsibilities on the performance of employees of Bappeda Kota Daerah Kota Pematang Siantar. The type of data is quantitative data with a saturated sample of 42 respondents. Communication has a positive and partially significant effect on the performance of Bappeda Kota Pematang Siantar employees. Individual characteristics partially have a positive and significant effect on the performance of Bappeda Kota Pematang Siantar employees. Partial responsibility has a positive and significant effect on the performance of Bappeda employees in Pematang Siantar City. This study concluded that communication, individual characteristics, responsibilities simultaneously have a positive and significant effect on the performance of employees of the Regional Planning, Research and Development Agency of Pematang Siantar City
Co-Authors Angelina Sianipar Chanro Sitorus Elisabeth, Duma Megaria Elperida J. Sinurat Goh, Thomas Sumarsan Juliansen Samuel Purba Junika Napitupulu M Doddy Simanjuntak Markus Doddy Simanjuntak Markus Doddy Simanjuntak Markus Doddy Simanjuntak Pupu Sulayas Br Munthe Rahel Junita Nainggolan Rintan br Saragih Rustri Ningsih Gultom Saur Melianna Siti Normi Tiur Rajagukguk Tri Dharma Sipayung Wesly Andri Simanjuntak Winarto