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All Journal Balance : Jurnal Akuntansi dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings
Chandra, Dody Salden
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Pengaruh Sistem Informasi Akuntansi Pengeluaran Kas Terhadap Pengendalian Internal Siregar, Siti Aisyah; abdullah, Ikhsan; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.433

Abstract

The purpose of this research is to determine and analyze the influence of the Cash Disbursement Accounting Information System on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan. In this research, an associative approach is used to determine the relationship between each variable. The data is presented in the form of quantitative data, namely testing and analyzing the data by calculating numbers and then drawing conclusions and testing. In this research, the objects studied were employees of PT. Perkebunan Nusantara IV (Persero) Medan with a population of 54 people and a sample of 54 people with sampling using saturated sampling. The results of the research are that the Cash Disbursement Accounting Information System has a significant effect on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan.
Determinants of Employee Performance PT. Perkebunan Nusantara in North Sumatra Chandra, Dody Salden; Nainggolan, Edisah Putra; Hidayat, Rahmat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2575

Abstract

This study aims to analyze the determinants of factors that influence the performance of employees of PT. Nusantara Plantations in North Sumatra. Employee Performance is influenced by several factors including Compensation, Authentic Leadership Style, and Intrinsic Motivation. The population in this study is PT. Perkebunan Nusantara in North Sumatra and taking samples in Medan City, namely PTPN II, and PTPN III. This study used a quantitative approach, the data were analyzed using multiple linear regression analysis techniques. The results of the study show that partially and simultaneously compensation, authentic leadership style, and intrinsic motivation have a positive and significant effect on employee performance.
Determinants of Employee Performance PT. Perkebunan Nusantara in North Sumatra Chandra, Dody Salden; Nainggolan, Edisah Putra; Hidayat, Rahmat
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2575

Abstract

This study aims to analyze the determinants of factors that influence the performance of employees of PT. Nusantara Plantations in North Sumatra. Employee Performance is influenced by several factors including Compensation, Authentic Leadership Style, and Intrinsic Motivation. The population in this study is PT. Perkebunan Nusantara in North Sumatra and taking samples in Medan City, namely PTPN II, and PTPN III. This study used a quantitative approach, the data were analyzed using multiple linear regression analysis techniques. The results of the study show that partially and simultaneously compensation, authentic leadership style, and intrinsic motivation have a positive and significant effect on employee performance.
Pengaruh Motivasi Non-Financial Dan Disiplin Kerja Terhadap Kinerja Pegawai Nasution, Khairul Syarif; Chandra, Dody Salden; Parlindungan, Parlindungan
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2025): Januari 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i1.588

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi non finansial dan disiplin kerja pada pegawai bidang BPHTB dan PBB pada Badan Pendapatan Daerah Kota Medan baik secara parsial maupun simultan. Pendekatan penelitian ini bersifat asosiatif. Populasinya adalah seluruh Pegawai Bidang BPHTB dan PBB pada Badan Pendapatan Daerah Kota Medan Kanwil Kota Medan yang berjumlah 61 orang dan sampelnya adalah pegawai Bidang BPHTB dan PBB pada Badan Pendapatan Daerah Kota Medan Kanwil Kota Medan yang berjumlah 61 orang. Teknik pengumpulan data dalam penelitian ini menggunakan teknik wawancara, studi dokumentasi, observasi dan angket. Teknik analisis data dalam penelitian ini menggunakan Uji Analisis Regresi Linier Berganda, Uji Hipotesis (Uji t dan Uji F), dan Koefisien determinasi. Pengolahan data dalam penelitian ini menggunakan program software SPSS (Statistical Package for the Social Sciences) versi 29.00. Motivasi Non Finansial mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai bidang BPHTB dan PBB pada Badan Pendapatan Daerah Kota Medan. Disiplin Kerja mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai bidang BPHTB dan PBB pada Badan Pendapatan Daerah Kota Medan. Motivasi Non Finansial dan Disiplin Kerja mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai bidang BPHTB dan PBB pada Badan Pendapatan Daerah Kota Medan This research aims to determine the influence of non-financial motivation and work discipline on employees in the BPHTB and PBB fields at the Medan City Regional Revenue Agency, both partially and simultaneously. This research approach is associative. The population was all BPHTB and PBB Sector Employees at the Medan City Regional Revenue Agency, Medan City Regional Office, totaling 61 people and the sample was 61 BPHTB and PBB Sector employees at the Medan City Regional Revenue Agency, Medan City Regional Office. Data collection techniques in this research used interview techniques, documentation studies, observations and questionnaires. The data analysis technique in this research uses Multiple Linear Regression Analysis Test, Hypothesis Test (t Test and F Test), and Coefficient of Determination. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) software program version 29.00. Non-Financial Motivation has a positive and significant influence on employee performance in the BPHTB and PBB field at the Medan City Regional Revenue Agency. Work Discipline has a positive and significant influence on employee performance in the BPHTB and PBB field at the Medan City Regional Revenue Agency. Non-Financial Motivation and Work Discipline have a positive and significant influence on employee performance in the BPHTB and PBB fields at the Medan City Regional Revenue Agency
Eksplanasi Pendektesi Adanya Kecurangan (Fraud) pada Kantor Akuntan Publik Dalam Study Reteratur Abdullah, Ikhsan; Pohan, Haura Nabila; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2025): Januari 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i1.591

Abstract

Tujuan penelitian ini adalah untuk mengetahui pemahaman akan pendektesian Kecurangan (Fraud) pada Kantor Akuntan Publik. Penelitian ini menggunakan pendekatan Jenis penelitian ini adalah kualitatif dengan menggunakan metode Deskriptif. Penelitian menggunakan teknik dokumentasi. Teknik dokumentasi untuk menganalisis dokumen yang berhubungan dibidang Pedektesian akan adanya unsur kecurangan yang terjadi dikantor Akuntan Publik. Data-data yang digunakan dalam analisis seperti buku-buku Perbangkan Syariah, artikel penelitian dan lain sebagainya. Hasil penelitian ini membuktikan bahwa Sifat indenpenden merupakan suatu sifat yang tidak memihak kepada siapapun, berkerja berdasarkan standar yang ada. Indenpenden akan berpengaruh untuk dapat mendektesi akan adanya kecurangan. Akan tetapi sikap indenpen akan berubah dengan adanya tekanan dari klain, lamanya klain mengaudit disuatu kantor akuntan publik tersebut, moral serta keimanan sseorang, Pengalaman didalam berkerja sebagai akuntan publik sangatlah berdampak untuk mendektesi kecurangan. Semakin lama auditor berkerja semakin bagus kualitasnya. Namun didalam prakteknya pengalaman tidak dapat mempengaruhi akan adanya kecurangan ada. Hal ini di sebabkan adanya unsur tekanan ekonomi auditor, adanya kesempatan untuk melakukan kecurangan. Kecurangan akan sulit ditemukan jika suatu perusahaan melakukan kecurangan berjemaah, pengalaman tidak akan sanggup untuk menemukan temuan yang ada dilapangan. The purpose of this study is to understand the understanding of Fraud detection in Public Accounting Firms. This study uses a qualitative research approach using the Descriptive method. The study uses documentation techniques. Documentation techniques to analyze documents related to the field of Detection of the uncertainty of events that occur in Public Accounting Firms. The data used in such as analysis of Islamic Banking books, research articles and so on. The results of this study prove that the independent nature is a nature that does not side with anyone, works based on existing standards. Independence will have an effect on being able to detect the existence of conditions. However, the independent attitude will change with pressure from the client, the length of time the client has been auditing at a public accounting firm, a person's morals and faith, Experience in working as a public accountant has a great impact on improving the incident. The longer the auditor works, the better the quality. However, in practice, experience cannot affect the existing conditions. This is due to the uncertainty of the auditor's economic pressure, the opportunity to do things. Fraud will be difficult to find if a company carries out the conditions in congregation, experience will not be able to find the findings in the field.
Strategi Peningkatan Aktivitas Bisnis di Kawasan Bisnis MMTC Pancing Medan Basri, Muhammad; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): Mei 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v4i2.222

Abstract

Aktivitas bisnis di MMTC Pancing belum sesuai harapan. Dengan berbagai fasilitas yang diharapkan sebagai daya tarik bagi masyarakat atau konsumen untuk mengunjungi kawasan ini, tetapi kondisi yang terjadi justru sebaliknya. Banyak ruko yang belum beroperasi, sehingga kawasan bisnis ini masih sepi. Berbagai kebijakan telah dilakukan perusahaan, belum memberikan hasil yang optimal, sehingga perlu dilakukan strategi yang tepat dengan mempertimbangkan lingkungan internal dan lingkungan eksternal MMTC Pancing. Tujuan dari penelitian ini yakni untuk merumuskan strategi dalam upaya meningkatkan aktivitas bisnis pada ruko yang terjual di kawasan bisnis MMTC Pancing. Jenis penelitian pada penelitian ini adalah penelitian tindakan, dengan analisis data yakni analisis SWOT. Hasil analisis data menghasilkan strategi Diversifikasi yakni strategi yang dilakukan dengan membentuk beragam jenis usaha atau aktivitas yang saling berkaitan maupun yang tidak saling berkaitan untuk meningkatkan aktivitas bisnis di kawasan MMTC Pancing.   Business activity in the MMTC Pancing not as expected. With a wide range of facilities that are expected as an appeal to the people or consumers to visit this region, but the condition of the opposite happened. Many shop are not yet in operation, so the business district is still quiet. Various policies have made the company, yet provide optimal results, so we need the right strategy by considering the internal environment and external environment MMTC Pancing. The purpose of this research is to formulate a strategy in order to increase business activity in the shop that sold in the business district MMTC Pancing. This type of research in this study is action research, with the data analysis SWOT analysis. The results of the data analysis resulted in the diversification strategy of the strategy pursued by forming various types of business or activities that are related or not related to each other to increase business activity in the MMTCPancing  
Determinan Kinerja Karyawan Bank Swasta Di Kota Medan Chandra, Dody Salden
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.795 KB) | DOI: 10.59086/jam.v1i1.8

Abstract

This study aims to determine and analyze the influence of talent management, multiple role conflicts, and job stress on the performance of private bank employees in Medan. This research is associative, namely research that connects two or more variables to see the effect of these variables. The population in this study were all employees of the Medan Branch of Private Banks. The number of samples in this study was 140 people with a proportional random sampling technique. The data used in this study are primary data and secondary data. analysis technique using multiple linear regression analysis, with the help of SPSS. The results of this study indicate that Talent Management, Multiple Role Conflict, and Job Stress simultaneously have a significant effect on the performance of private bank employees in Medan. The results of the partial test show that Talent Management has a positive and significant effect on the Performance of Private Bank Employees, Multiband Role Conflicts have a significant effect on Performance. Private Bank Employees in Medan and Job Stress have a significant effect on the Performance of Private Bank Employees in Medan
Pengaruh Disiplin Kerja, Karakteristik Pekerjaan Dan Motivasi Terhadap Kinerja Pegawai Perusahaan Umum Daerah Pasar Kota Medan Silitonga, M. Chocky Oktalion; Chandra, Dody Salden
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.207

Abstract

The purpose of this study was to determine the effect of work discipline on employee performance at the Medan City Market Regional Public Company, to determine the effect of job characteristics on employee performance at the Medan City Market Regional Public Company, to determine the effect of motivation on employee performance at the Medan City Market Regional Public Company. and to determine the direct effect of work discipline, job characteristics, and motivation on employee performance at the Medan City Public Company. This study uses an associative research approach. The number of samples in this study was 96 respondents using saturated samples. The data collection technique in this study was using a questionnaire or questionnaire distributed to employees of the Medan City Market Public Company. The data analysis technique used multiple linear regression, classical assumption test, t-test, f-test, and coefficient of determination. Based on the results of the study, it can be concluded that work discipline has a positive and significant effect on employee performance at the Medan City Public Public Company. Job characteristics have a positive and significant impact on employee performance at the Medan City Market Public Company. Motivation has a positive and significant influence on the performance of employees at the Regional Public Company Pasar Medan City. Simultaneously work discipline, work characteristics, and work motivation have a positive and significant influence on employee performance at the Medan City Public Company
Determinan Kinerja Pegawai PT. KAI Divre I Regional Sumatera Utara Chandra, Dody Salden
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.208

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi kinerja PT. KAI Divre I Sumut. Faktor yang mempengaruhi antara lain lingkungan kerja dan disiplin kerja. Metode yang digunakan dalam penelitian ini menggunakanpendekatan asosiatif dengan populasi seluruh karyawan PT. KAI Divre I Sumut yang berjumlah 281 orang. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 65. Teknik analisis data dalam penelitian ini menggunakan Regresi Linier Berganda, Hasil penelitian ini menunjukkan bahwa secara parsial Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja karyawan PT.KAI Divrei I Sumatera Utara diketahui Disiplin berpengaruh positif dan signifikan secara parsial terhadap kinerja karyawan PT.KAI Divrei I Sumatera Utara dan secara simultan diketahui lingkungan kerja dan disiplin secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja karyawan karyawan PT.KAI Divrei I Sumatera Utara This study aims to identify and analyze the factors that influence the performance of PT. KAI Divre I North Sumatra. Factors that influence include work environment and work discipline. The method used in this study uses an associative approach with a population of all employees of PT. KAI Divre I North Sumatra with a total of 281 people. The number of samples used in this study amounted to 65. The data analysis technique in this study used Multiple Linear Regression, the results of this study indicate that partially the Work Environment has a positive and significant effect on the performance of employees of PT.KAI Divrei I North Sumatra, it is known that Discipline has a partial effect positive and significant on the performance of employees of PT.KAI Divrei I North Sumatra and simultaneously it is known that the work environment and discipline together have a positive and significant effect on the performance of employees of PT.KAI Divrei I North Sumatra employees.
Pengaruh Kualitas produk, Inovasi dan Interaksi Pelanggan terhadap Brand Image Chandra, Dody Salden
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.328

Abstract

Citra merek menjadi hal yang sangat penting dalam membangun suatu entitas, untuk membangun citra merek yang kuat, perusahaan perlu merancang strategi pemasaran yang berfokus pada konsistensi dalam komunikasi merek, interaksi dengan pelanggan, dan pengalaman produk yang positif semua berperan dalam membentuk dan mempertahankan brand image yang positif dan meyakinkan. Penelitian ini bertujuan untuk menganalisis pengaruh Kualitas Produk, Inovasi dan Interaksi Pelanggan Terhadap Brand Image. Penelitian ini merupakan jenis penelitian kuantitatif dengan data bersumber dari angket/kuesioner yang di sebarkan kepada pelanggan Apotek K-24 yang ada di Kota Medan. Sampel dalam penelitian ini berjumlah 100 orang yang dipilih secara acak. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis data dan pembahasan Dapat disimpulkan bahwa Kualitas Produk berpengaruh signifikan terhadap Brand Image. Kualitas produk memiliki dampak yang signifikan terhadap brand image. Inovasi berpengaruh signifikan terhadap Brand Image. Inovasi memiliki pengaruh yang kuat terhadap brand image karena dapat memperbarui persepsi konsumen tentang merek dan membedakan merek dari pesaingnya. Interaksi pelanggan memiliki pengaruh yang signifikan terhadap brand image karena setiap kali pelanggan berinteraksi dengan merek, mereka membentuk persepsi yang lebih dalam tentang merek tersebut. Brand image is very important in building an entity, to build a strong brand image, companies need to design a marketing strategy that focuses on consistency in brand communication, interaction with customers, and positive product experiences all play a role in forming and maintaining a good brand image. positive and reassuring. This study aims to analyze the influence of Product Quality, Innovation, and Customer Interaction on Brand Image. This research is a type of quantitative research with data sourced from questionnaires that were distributed to customers of the K-24 Pharmacy in Medan City. The sample in this study amounted to 100 people who were randomly selected. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis and discussion, it can be concluded that product quality has a significant effect on brand image. Product quality has a significant impact on brand image. Innovation has a significant effect on Brand Image. Innovation has a strong influence on the brand image because it can update consumer perceptions about the brand and differentiate the brand from its competitors. Customer interaction has a significant effect on the brand image because every time customers interact with a brand, they form a deeper perception of the brand.
Co-Authors Edisah Putra Nainggolan Ikhsan Abdullah Muhammad Basri Nasution, Khairul Syarif Parlindungan, Parlindungan Pohan, Haura Nabila Rahmat Hidayat Silitonga, M. Chocky Oktalion Siregar, Siti Aisyah