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All Journal International Journal of Integrative Sciences International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) International Journal of Management, Economic and Accounting
Soulthan Saladin Batubara
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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ANALYSIS OF OLD AGE INSURANCE FINANCIAL STATEMENTS WITH EVA AND FVA METHODS AT BPJS EMPLOYMENT Novania Trifana; Soulthan Saladin Batubara; Nur Hafizah Fatimah; Febrilia Amanda Hada; Angelina Br Capah
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 3 (2021): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v3i1.299

Abstract

This study aimed to analyze the financial performance JHT (Old Age Security) as an effort in improving corporate profits and analyze methods of calculating EVA (Economic Value Added) and Financial Value Added (FVA) on financial ratios JHT (Old Age Security) on BPJS Employment. For the calculation of the financial statements commencing from December 2014 to June 2016. Of all the variable data is conducted quarterly financial calculations. EVA (Economic Value Added) is an effective tool commucation good for value creation that can be reached by the line manager who ultimately drives corporate performance and to connect with the capital markets. Which is included into the calculation of EVA is to calculate NOPAT, Calculating Cost of Debt, Counting the Cost of Equity, Calculating the Weighted Average Cost of Capital, and Counting Invested Capital. Then also through the method of calculation of Financial Value Added (FVA) is a new method for assessing performance and value-added enterprises. These methods consider the contribution of fixed assets in the company's net profit. The covering in the calculation FVA is Calculating NOPAT, Calculating Total Resources (TR), Calculating Depreciation Equivalent (ED), and Calculating the Financial Value Added (FVA). The results of the analysis of the hypothesis testing EVA partially affect financial performance which shows the EVA (Economic Value Added) a negative result in no added value to the company. it says that the company is not healthy, so it can be detrimental to the company. For FVA (Financial Value Added) showed a positive influence to create added value for the company. Then to the results of hypothesis testing to two (2) EVA (Economic Value Added) has no effect simultaneous to the increase in financial performance due to EV negative, but for the FVA (Financial Value Added) influence simultaneously against the company due to a positive effect and provide added value against the company..
Analysis of Work Environment, Work Discipline, And Work Spirit on The Performance Of Teachers at Sma Negeri 2 Binjai Muharani Aprilia; Sri Rahayu; Soulthan Saladin Batubara
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This research was conducted with the aim of determining the influence of the work environment, work discipline and work spirit on the performance of SMA Negeri 2 Binjai teachers. The population in this study is the teacher of SMA Negeri 2 Binjai. The number of samples used was 82 people. This study uses a quantitative associative research approach. Data collection was carried out by distributing questionnaires. The research data used SPSS 25.0. The results of the research show that work environment, work discipline and work spirit have a positive and significant effect on the performance of SMA Negeri 2 Binjai teachers both partially and simultaneously. The Work Environment partially has a positive and significant effect on the Performance of SMA Negeri 2 Binjai Teachers, with a work environment value of 2.493 > 1.991 and a significant 0.015 < 0.050, so that H1 is accepted. Work discipline partially had a positive and significant effect on the performance of teachers of SMA Negeri 2 Binjai with a work discipline score of 3.727 > 1.991 and a significance of 0.000 < 0.050, so H2 was accepted. Work spirit partially had a positive and significant effect on the performance of teachers of SMA Negeri 2 Binjai with a Work Discipline score of 2.752 > 1.991 and a significance of 0.007 < 0.050, so H3 was accepted. work environment, work discipline and work spirit have a positive and significant effect on the performance of SMA Negeri 2 Binjai teachers simultaneously. Where the > value , 43,070 > 2,722 at a significance of 0.000 < 0.05. Therefore, H4 was accepted. The conclusion that can be drawn is that the hypotheses H1, H2, H3 and H4 are proven to be true and acceptable because the results of the research are in line with the hypothesis proposed.t_{hitung}t_{hitung}t_{hitung}F_{hitung}F_{tabel}
Analysis Of The Influence Of Organizational Culture And Competencies On The Performance Of Employees Of The Sinembah Tanjung Muda Hulu Sub-District Office Dian Utami; Soulthan Saladin Batubara; Firman Ario
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The research analysis aims to analyze the influence of organizational culture and competence on the performance of employees of the Sinembah Tanjung Muda Hulu Sub-district Office. The data analysis technique used is an associative research method with the help of the SPSS version 25 program. This study uses multiple linear regression analysis. The sample in this study was 37 respondents. Primary data collection uses questionnaires. The results of the study showed that thetest results for the organizational culture variable showed a t-value of 2.964 > a t-table of 2.03 with a significant value of 0.005 < 0.05, then the H1 hypothesis was accepted and H0 was rejected, meaning that organizational culture had a positive and partially significant effect on the performance of employees of the Sinembah Tanjung Muda Hulu Sub-district Office. The test results for the competency variable showed at-value of 5.161 > a t-table of 2.03 with a significant value of 0.00 < 0.05, then the H2 hypothesis was accepted and H0 was rejected, meaning that competence had a positive and partially significant effect on the performance of employees of the Sinembah Tanjung Muda Hulu Sub-district Office. The results of the simultaneous hypothesis test or F test prove that the value of F is calculated as 71.841 which is greater than 3.28 and the significant value of 0.000 is less than 0.05 so that it can be concluded that H3 is accepted and H0 is rejected so that it can be concluded that organizational culture and compensation have a significant effect simultaneously on the performance of employees of the Sinembah Tanjung Muda Hulu Sub-district Office.
Analysis of Motivation, Work Environment, Competence and Discipline on Employee Performance of PDAM Tirtanadi Sunggal Branch Medan Muhammad Arya Putra Fadlillah; Ikhah Malikhah; Soulthan Saladin Batubara
International Journal of Integrative Sciences Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i9.11425

Abstract

The purpose of this study is to assess the impact of motivation, work environment, competence and discipline on employee performance at the PDAM Tirtanadi Sunggal Medan Branch. This study employs multiple linear regression analysis, census method, and associative methodology with a sample of 70 employees. SPSS Version 23 was used to process the data. The findings indicate that while competence and discipline have no substantial impact on employee performance, work environment and motivation do. All factors simultaneously impact employee performance, but discipline in relation to working hours remains a  concern. Motivation and the non-physical work environment play a significant part in this
Co-Authors Angelina Br Capah Dian Utami Febrilia Amanda Hada Firman Ario Ikhah Malikhah Muhammad Arya Putra Fadlillah Muharani Aprilia Novania Trifana Nur Hafizah Fatimah SRI RAHAYU