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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Riset Ekonomi dan Akuntansi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Free Antonius simanjuntak
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Penghindaran Pajak, Net Working Capital, Growth Opportunity Dan Cash Convertion Cycle Terhadap Cash Holding Free Antonius simanjuntak; Farina Jessen Yap
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i2.752

Abstract

Determination of optimal cash holdings is necessary because cash is an element of working capital that is most needed by a company to fulfill the company's daily operations, therefore this study aims to determine and analyze the effect of tax avoidance, net working capital, growth opportunity and cash. convertion cycle to cash holding.This type of research is a quantitative study using observation data collection techniques, interviews and documentation. The number of population and samples in this study were 48 data. The data analysis technique used is multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that tax avoidance, net working capital,growth opportunity and cash conversion cycle have a significant effect on cash holding. The partial test results show that tax avoidance has no effect on cash holding, net working capital and cash conversion cycle has a positive effect on cash holding, while growth opportunity has a negative effect on cash holding. The conclusion of this research is tax avoidance, net working capital, growth opportunity and cash conversion cycle have a significant effect on cash holding 36.6% and the remaining 63.4% is explained by other independent variables not examined in this study such as leverage and cash flow.
Pengaruh Pelatihan Dan Tunjangan Terhadap PT. Dexa Konstruksindo Persada Medan Free Antonius Simanjuntak
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 4 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v1i4.344

Abstract

Penggunaan tenaga kerja yang efektif dan terarah merupakan kunci dari motivasi kerja karyawan sehingga dibutuhkan suatu kebijakan perusahaan untuk penggerak karyawan agar mau bekerja lebih produktif sesuai dengan rencana yang telah ditetapkan. Para karyawan mengharapkan bahwa hasil kerja akan berhubungan positif dengan tunjangan yang diberikan oleh perusahaan. Tujuan dari penelitian di PT. Dexa Konstruksindo Persada. Dalam melaksanakan penelitian ini, teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dan kuesioner, analisis dokumen dan kajian pustaka, serta pengumpulan data yang diambil dari buku-buku. Populasi pada penelitian ini adalah sebagian karyawan PT. Dexa Konstruksindo Persada sebanyak 58 orang. Responden yang dijadikan sampel dalam penelitian ini adalah 30 orang. Model analisis data yang digunakan untuk menjawab hipotesis adalah analisis linier berganda.Dari hasil penelitian dikemukakan bahwa hasil uji F atau secara simultan menunjukkan bahwa terdapat pengaruh yang signifikan antara pelatihan dan tunjangan terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada. Hasil uji t atau secara parsial menunjukkan bahwa pelatihan berpengaruh Persada parsial terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada dan tunjangan berpengaruh secara parsial terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada. Hasil uji koefisien determinasi menunjukkan bahwa besarnya pengaruh tunjangan dan pelatihan terhadap motivasi kerja adalah sebesar 0,381 atau 38,1% sedangkan sisanya sebesar 61,9% dipengaruhi oleh faktor-faktor lain di luar penelitian ini seperti : keselamatan kerja, komunikasi, pengembangan karir, kepuasan kerja, dan lain sebagainya.
Pengaruh Insentif Dan Kecerdasan Intelektual Terhadap Efisiensi Kerja Karyawan Pada Perusahaan X Tahun 2023 Edy Edy; Free Antonius Simanjuntak
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.413

Abstract

This study was conducted at Company X in 2023. The purpose of this study was to determine and analyze the effect of incentives and intellectual intelligence on the work efficiency of Company X employees in 2023. The population amounted to 35 employees while the sample in this study is: 35 employees. The sampling technique used is saturated sampling. The technique of data collection is the distribution of questionnaires, interviews and documentation studies and literature studies. Data analysis using multiple linear regression análisis. The conclusion in the study that simultaneously incentives and intellectual intelligence have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially, incentives have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially N intellectual intelligence has a positive and significant effect on the work efficiency of Company X employees in 2023. Adjusted R Square is: equal to 0.473 means that incentives and intellectual intelligence can explain the work efficiency of Company X employees in 2023 by 47.3% and the remaining 52.7% (100-47. 3) are influenced by other variables outside of this study such as: salary, promotion and so on
Pengaruh Beban Kerja dan Perputaran Karyawan Terhadap Kinerja Karyawan Yusuf Taufik; Farina Jessen Yap; Free Antonius Simanjuntak
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.182

Abstract

X is one of the distribution agents of PT. Y whose main focus is on the distribution of BBM (Fuel Oil). The phenomenon in the company is that employee performance decreases because the workload received by employees is too heavy and employee turnover is quite high.This research uses quantitative descriptive research. The total population in the study was 93 employees with the sampling technique using saturated samples so that there were 93 samples.Simultaneously there is a significant effect between workload and employee turnover variables on the performance of PT. X. While partially found the workload variable has no significant effect on the performance of employees of PT. X. Partially it was found that the employee turnover variable had no significant effect on the performance of the employees of PT. X.
The Influence of Computer Application Utilization on Efficiency Management Strategy and Accounting Reporting for UMKM Free Antonius Simanjuntak; Aidil Putra; Pius Deski Manalu; Sjukun Sjukun
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 1 (2025): : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i1.4824

Abstract

This study aims to analyze the effect of computer application utilization on the efficiency of management strategies and accounting reporting in Micro, Small, and Medium Enterprises (UMKM). Digitalization of business processes through computer applications such as accounting software, management systems, and strategic dashboards has become a necessity for UMKM to compete in the era of digital transformation. This study uses a quantitative approach with respondents of 50 UMKM actors in Medan City who have used computer applications in their business operations. Data were collected through questionnaires and analyzed using simple linear regression with the help of SPSS software. The results showed that the use of computer applications had a significant effect on increasing the efficiency of management strategies (R² = 0.58) and accounting reporting (R² = 0.63). This finding reinforces the importance of technology integration in UMKM operations to improve competitiveness and accountability. This study recommends expanding the use of computer applications comprehensively and digitalization training for UMKM actors.
Co-Authors Aidil Putra Edy Edy Farina Jessen Yap Pius Deski Manalu Sjukun Sjukun Yusuf Taufik