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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Jeniusman Hutagalung
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PERSENTASE KENAIKAN LABA PADA CV. PARULIAN SOJUANGON PANGGABEAN GROUP DAERAH KECAMATAN BADIRI Yusnike Hutabarat; Jeniusman Hutagalung; Hj. Rahmadia Hanum
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 4 (2022): 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.v2i4.534

Abstract

Yang menjadi permasalahan penelitian ini adalah persentase kenaikan laba pada Cv.Parulian Sojuangon Panggabean Group. Tujuan penulisan ialah untuk mengetahui faktor-faktor yang mempengaruhi pertumbuhan laba dan Untuk mengetahui variabel yang mempelajari pertumbuhan laba. Penulis mengambil populasi dalam penelitian ini adalah laporan keuangan dari tahun 2019-2021. Jenis penelitian yang digunakan peneliti adalah penelitian yang bersifat kuantitatif yang diolah dan dianalisis dalam bentuk pentabelan dan persentasekan serta diukur dengan menggunakan perhitungan SPSS. Berdasarkan hasil pengujian yang dilakukan, didapatkan kesimpulan sebagai berikut : 1.Variabel Debt to Equity Ratio (DER), Inventory Turnover (ITO) dan Net Profit Margin (NPM) secara simultan berpengaruh signifikan terhadap pertumbuhan laba. Perusahaan yang memiliki Inventory Turnover (ITO), dan Net Profit Margin (NPM) yang tinggi maka bisa dikatakan perusahaan tersebut merupakan perusahaan yang likuid dan menguntungkan, karena perusahaan mampu mengelola aset lancar yang berupa persediaan yang akan mempengaruhi tingginya tingkat penjualan dan tingginya perolehan laba perusahaan. Hal tersebut berbanding terbalik dengan Debt to Equity Ratio (DER), yang mana jika Debt to Equity Ratio (DER) makin tinggi maka perusahaan akan menanggung risiko yang tinggi pula berupa beban bunga yang berasal dari hutang atau kewajibannya. Hal tersebut akan mempengaruhi rendahnya laba yang akan diperoleh perusahaan.2.Variabel Debt to Equity Ratio (DER) secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan laba. Hal ini menandakan bahwa Debt to Equity Ratio(DER) yang tinggi berpengaruh terhadap perolehan laba di perusahaan. Perusahaan lebih banyak menggunakan hutang yang dimiliki untuk membeli persediaan dan aset yang mendukung kinerja perusahaan sehingga kegiatan perusahaan berjalan dengan maksimal dan memperoleh laba yang maksimal.3.Variabel Inventory Turnover (ITO) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba. Hal ini disebabkan karena perusahaan retail memiliki perputaran persediaan yang lambat.,4.Variabel Net Profit Margin (NPM) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba. Secara umum, meski tergantung pada jenis industri dan struktur bisnisnya, marjin laba bersih dengan presentasi lebih dari 10 sudah dianggap baik namun pada perusahaan berdasarkan nilai rata-rata tersebut perusahaan yang memiliki nilai Net Profit Margin (NPM) yang rendah dibandingkan dengan nilai standar Net Profit Margin (NPM).
PENGARUH DISKON DAN PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA CV. MITRA CAHAYA NAULI PANDAN Ratih Simanungkalit; Nelly A.Sinaga; Jeniusman Hutagalung
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 5 No. 1 (2023): Maret : Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v5i1.511

Abstract

The purpose of this study was to determine the effect of discounts and services, both individually and simultaneously on customer satisfaction at CV. Nauli Pandan Light Partners. The hypothesis in this study is that discounts have a positive effect on consumer satisfaction at CV. Nauli Pandan Light Partners. Services have a positive effect on consumer satisfaction at CV. Nauli Pandan Light Partners. Discounts and services simultaneously have a positive effect on consumer satisfaction at CV. Nauli Pandan Light Partners. The type of research used in this research is descriptive correlational research. Total population of 198 people. sample used as much as 25% of the population totaling 50 people. Source of data comes from primary and secondary data. Data were analyzed using descriptive analysis and quantitative analysis. The results of the study found that partially the discount variable had an effect on consumer satisfaction, where the t-count value was 2.900 > t-table value 2.008 or significant (Sig-t) of 0.006 < α (0.05). Partially the most dominant service variable influences consumer satisfaction, where the t-count value is 4.257 > ttable value 2.008 or significant (Sig-t) of 0.000 <α (0.05). Simultaneous test results obtained discounts and services simultaneously have a positive effect on consumer satisfaction, where Fcount (28.424) is greater than Ftable (3.18) or (28.424 > 3.18). The results of the calculation of the R Square determination coefficient of 0.528 means that 52.8% discount and service can affect consumer satisfaction, while the remaining 47.2% can be influenced by other factors not discussed in this study. Based on the multiple linear regression model, the regression equation is Y = 4.069 + 0.346 X1 + 0.540 X2 indicating consumer satisfaction in a positive direction.
PENGARUH PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT SIBOLGA SAMBAS Azman Pasaribu; Nelly a sinaga; Jeniusman hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 2 (2025): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.140

Abstract

Writing this thesis aims to determine the effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office. The problem encountered in this study is that there are employees who are not disciplined and lack experience in their work.The formulation of the problem in this study is what is the effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office? Meanwhile, the purpose of this research is to find out whether there is an effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office. The proposed hypothesis is that there is an effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office. The population in this study were PNS and THL employees at the Sibolga Sambas sub-district office totaling 70 people. The data collection technique is done by distributing questionnaires. The data analysis technique used is quantitative analysis.It can be concluded that, Ha is accepted. For this reason, it is recommended that companies pay attention to HR training and development in order to improve employee performance. However, this application is not the only strategy that must be done, because there are many other strategies to improve employee performance which are not the author's study.
PENGARUH PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT SIBOLGA SAMBAS Azman Pasaribu; Nelly a sinaga; Jeniusman hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 2 (2025): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1488.503 KB) | DOI: 10.59024/jise.v1i1.140

Abstract

Writing this thesis aims to determine the effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office. The problem encountered in this study is that there are employees who are not disciplined and lack experience in their work.The formulation of the problem in this study is what is the effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office? Meanwhile, the purpose of this research is to find out whether there is an effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office. The proposed hypothesis is that there is an effect of training and human resource development on employee performance at the Sibolga Sambas sub-district office. The population in this study were PNS and THL employees at the Sibolga Sambas sub-district office totaling 70 people. The data collection technique is done by distributing questionnaires. The data analysis technique used is quantitative analysis.It can be concluded that, Ha is accepted. For this reason, it is recommended that companies pay attention to HR training and development in order to improve employee performance. However, this application is not the only strategy that must be done, because there are many other strategies to improve employee performance which are not the author's study.
Co-Authors Azman Pasaribu Hj. Rahmadia Hanum Nelly a sinaga Nelly A.Sinaga Ratih Simanungkalit Yusnike Hutabarat