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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Suluh Pendidikan Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ProBisnis : Jurnal Manajemen Jurnal Dehasen Untuk Negeri Economics and Business Journal Journal of Artificial Intelligence and Digital Business Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Equivalent : Journal of Economic, Accounting and Management
Zai, Kurniawan Sarototonafo
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Analisis Kinerja Keuangan Pada Perusahaan CV Kencana Distribusi Harefa, Sama Anak; Bu'ulolo, Nanny Artatina; Zai, Kurniawan Sarototonafo; Bate'e, Maria Magdalena
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5282

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan yang dinilai dan dianalis rasio keuangan pada perusahaan CV Kencana Distribusi dari tahun 2021 sampai 2023. Metode analisis data yang digunakan adalah metode deskriptif kuantitatif menggunakan pengukuran rasio profitabilitas, solvabilitas, likuiditas dan aktivitas. Berdasarkan hasil penelitian rasio profitabilitas pada tahun 2021- 2023 dapat dikatakan cukup baik karna perusahaan mengalami peningkatan laba setiap tahunnya. Berdasarkan rasio solvabilitas pada tahun 2021-2023 tidak cukup baik dimana setiap tahunnya mengalami penurunan hal ini disebabkan besarnya belanja perusahaan yang bersumber dari pinjaman. Berdasarkan rasio likuiditas pada tahun 2021-2023 cukup baik karna perusahaan dapat melunasi hutang lancarnya dalam tepat waktu. Berdasarkan rasio Aktivitas pada tahun 2021-2023 tidak cukup baik karna setiap tahuunya mengalami penurunan keadaan ini harus di perbaiki agar perusahaan semakin efektif dan efesien.
ANALISIS EVALUASI KINERJA PERAWAT DALAM MENINGKATKAN PELAYANAN KESEHATAN PADA UPTD PUSKESMAS AWAAI KECAMATAN SITOLU ORI KABUPATEN NIAS UTARA Ziliwu, Lisnawati; Zega, Yamolala; Mendrofa, Martha Surya Dinata; Zai, Kurniawan Sarototonafo
Jurnal Suluh Pendidikan Vol 13 No 1 (2025): Maret 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v13i1.1817

Abstract

This study aims to analyze the evaluation of employee performance and public services at PT. Permodalan Nasional Madani Mekar, Nias Regency. The main focus of the study is how employee performance can affect the improvement of the quality of public services provided to the community. By using qualitative methods, data were obtained through field interviews with informants from various levels in the company. The results of the study showed that although employee performance in general was good, there were still several aspects that needed improvement, especially in terms of service speed and customer assistance. In addition, more routine and intensive evaluations were needed to maintain consistent service quality. In terms of public services, PT. PNM Mekar has shown a high commitment, but there is still room to improve effectiveness and efficiency in handling customer needs. Based on the results of interviews with the informants above, it can be explained that the competence of PT. PNM Mekar officers in serving customers is already at an adequate level. However, further improvements, especially in terms of understanding customer needs in depth and continuous training, can help improve service quality and provide a greater positive impact on the community.
PENGARUH MANAJEMEN PROYEK DAN KUALITAS PROYEK TERHADAP PENCAPAIAN TARGET PEMBANGUNAN INFRASTRUKTUR JALAN DI CV. ASWAN Hia, Aldof Dikyanto Sonasa; Zai, Kurniawan Sarototonafo; Mendrofa, Martha Surya Dinata; Zebua, Serniati
Jurnal Suluh Pendidikan Vol 13 No 1 (2025): Maret 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v13i1.1820

Abstract

This study aims to analyze the influence of project management and project quality on the achievement of road infrastructure development targets at CV. Aswan, located in Togimbogi Village. The research methods used include direct observation at the project site, distributing questionnaires to respondents involved in the project, and analyzing relevant documents to support the data obtained. The questionnaire measured respondents' perceptions of project management and project quality implemented. The data collected were then analyzed using SPSS version 25 software to ensure the validity and reliability of the research instrument. The results of the analysis showed that there was a significant positive influence between project management and project quality on the achievement of road infrastructure development targets. The population in this study was all workers at CV. ASWAN, totaling 32 people. There are (Three) variables studied in this study, namely: 1) project management. 2) project quality, 3) road infrastructure development. The tool used in this study was a questionnaire. This study also identified several challenges faced in project implementation, such as delays and communication problems between teams. These findings are expected to provide valuable insights for CV. Aswan management in formulating more effective strategies in project implementation, as well as being a reference for further research in the field of project and construction management. Thus, this study contributes to the development of project management science in Indonesia
ANALISIS KEPATUHAN WAJIB PAJAK BADAN PADA PERATURAN PERUNDANG-UNDANGAN PERPAJAKAN BERDASARKAN PMK NOMOR 136 TAHUN 2023 STUDI KASUS PT. ARKEN EHOWU PUTRA MOTOR Tafonao, Erdin Juniman; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan; Zebua, Fakta Solala
Jurnal Suluh Pendidikan Vol 13 No 1 (2025): Maret 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v13i1.1828

Abstract

This study aims to analyze the level of corporate taxpayer compliance with tax regulations based on PMK Number 136 of 2023, with a case study at PT. Arken Ehowu Putra Motor. The research method used is quantitative descriptive with data collection through interviews and surveys. The results of the study indicate that PT. Arken Ehowu Putra Motor has a high level of compliance with tax regulations, although there are several areas that need improvement, especially in terms of timely tax reporting and payment. Factors that influence this compliance include taxpayer understanding of the regulations, the effectiveness of the tax administration system, and supervision from the tax authorities. This study concludes that increasing socialization and training can further improve corporate taxpayer compliance.
DAMPAK PENERAPAN ISO 15378 DALAM MEMPERTAHANKAN MANAJEMEN KUALITAS PRODUK TERHADAP FORECASTING TIME SERIES PENJUALAN OBAT DI CV. KIRANA CAHAYA SEJAHTERA KOTA GUNUNGSITOLI Lase, Soterius; Zai, Kurniawan Sarototonafo; Kakisina, Sophia Molinda; Bate'e, Maria Magdalena
Jurnal Suluh Pendidikan Vol 13 No 1 (2025): Maret 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v13i1.1829

Abstract

This study aims to analyze the condition of quality management of medicinal products and evaluate the impact of the application of ISO 15378 in maintaining product quality management on forecasting time series drug sales in CV. Kirana Cahaya Sejahtera Gunungsitoli City. This type of research is to use quantitative research methods. Sampling techniques using probability sampling with a total of 75 people. From the results of the study, it was found that there was an impact or influence of the application of the impact of the application of ISO 15378 in maintaining product quality management on the Forecasting Time Series Drug Sales in CV. Kirana Cahaya Sejahtera Gunungsitoli City so that the hypothesis in this study was accepted. Based on the simple linear regression test, the results of F count of 17,468 were obtained with a significance/probability level of 0.000 <0.05. Therefore, it can be concluded that the regression model has an influence on the forecasting time series drug sales. Based on hypothesis testing it turns out that the application of ISO 15378 in maintaining product quality management has an impact on forecasting time series drug sales in CV. Kirana Cahaya Sejahtera Gunungsitoli City. Because based on the calculation of t-count> t-table, namely 2,326> 1,697.
Perhitungan Harga Pokok Produksi Produk Usaha Rumahan Bagi Ibu-Ibu Pembinaan Kesejahteraan Keluarga (PKK) Di Desa Nifalo’o Lauru Kecamatan Gido Kabupaten Nias Sumatera Utara Laoli, Natalia; Zega, Wan Riang; Daeli, Mujur Kurniawati; Zebua, Hamid Rinaldo; Zebua, Serniati; Zai, Kurniawan Sarototonafo; Hulu, Tri Hartati Sukartini; Waruwu, Noviza Asni; Kakisina, Sophia Molinda; Zebua, Dedi Irawan; Bu’ulolo, Nanny Artatina; Zebua, Fakta Solala; Telaumbanua, Aferiaman; Hulu, Intan Permata Hati; Hulu, Perlindungan Faebuadodo
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.9042

Abstract

Perhitungan harga pokok produksi (HPP) merupakan salah satu aspek penting dalam keberhasilan usaha kecil, terutama bagi usaha rumahan seperti produksi kue. Artikel ini membahas pentingnya pengelolaan biaya produksi yang akurat dalam usaha kecil, dengan fokus pada proses perhitungan HPP untuk produk kue seperti Brownies Kukus dan Bolu Pisang. Dalam pengabdian kepada masyarakat di Desa Nifalo'o Lauru, tim pengabdian dari Prodi Akuntansi Universitas Nias memberikan pelatihan tentang cara menghitung HPP yang terdiri dari biaya bahan baku, biaya tenaga kerja, dan biaya overhead. Pelatihan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan ibu-ibu PKK dalam mengelola biaya produksi, menentukan harga jual yang kompetitif, dan memastikan keuntungan yang optimal. Hasil dari kegiatan ini menunjukkan bahwa meskipun terdapat tantangan dalam penerapan perhitungan HPP oleh peserta yang belum berpengalaman, mereka berhasil memahami konsep perhitungan dan mengaplikasikannya dalam usaha rumahan mereka. Melalui sosialisasi ini, diharapkan para peserta dapat mengelola usaha mereka dengan lebih efisien dan berkelanjutan, serta mencapai keuntungan yang lebih optimal
Analysis Of Budget Preparation Methods In The Population And Civil Registration Service Of Nias Regency Zai, Kurniawan Sarototonafo; Hulu, Tri Hartati Sukartini; Waruwu, Noviza Asni; Bu'ulolo, Nanny Artatina
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.839

Abstract

Recognizing the importance of the budget in determining the activities to be implemented within the agency, it is crucial to prepare a detailed budget to avoid underfunding or overspending in carrying out these activities. With a budget, each function within the agency, particularly the Nias Regency Population and Civil Registration Office, has the necessary work services to carry out activities as outlined in the budget for a specific period. The purpose of this study is to determine the budget preparation process implemented by the Nias Regency Population and Civil Registration Office. The title of this study is "Budget Preparation Methods at the Nias Regency Population and Civil Registration Office." Based on the results of the analysis and evaluation conducted by the researcher, it can be concluded that a well-designed and detailed budget will yield positive results in activity implementation. Therefore, the researcher recommends that budget preparation at the Nias Regency Population and Civil Registration Office continue to adhere to the budget preparation process established by the government.
The Relationship Between Product Quality Management And Customer Satisfaction Control At CV Wery Group, Gunungsitoli City Zebua, Augusmina; Zai, Kurniawan Sarototonafo; Gea, Jeliswan Berkat Iman Jaya; Gulo, Heniwati
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.902

Abstract

This research aims to identify and analyze the relationship between product quality management and customer satisfaction control at CV Wery Group in Gunungsitoli City. The background of this study stems from the importance of product quality in maintaining customer loyalty and the company’s competitiveness, especially in a local market characterized by geographical and operational challenges. The research method used is a quantitative approach with a survey technique. Data were collected through the distribution of Likert-scale questionnaires to 83 respondents, consisting of employees and managers of the company. The data were analyzed using validity and reliability tests, Pearson correlation, simple linear regression, coefficient of determination, and t-test to determine the strength and significance of the relationship between the variables.The results of the study indicate a significant and positive relationship between product quality management and customer satisfaction control. This is evidenced by the Pearson correlation coefficient, which falls under the strong category, and a t-test significance value of < 0.05, indicating that the alternative hypothesis is accepted. The coefficient of determination (R²) shows that a large portion of the variation in customer satisfaction control can be explained by the product quality management implemented by the company. In other words, the better the product quality management applied by CV Wery Group, the greater its ability to control and enhance customer satisfaction.
Evaluation Of Halal Certification Implementation In Improving Product Quality At CV. Werry Group Gunungsitoli Ndruru, Fihabudi; Zai, Kurniawan Sarototonafo; Mendrofa, Martha Surya Dinata; Duha, Tiarni
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.906

Abstract

In this study, researchers found that consumer confidence in products is still not optimal, especially among people who pay close attention to halal aspects when choosing products. The research was conducted using observations at CV. Werry Group Gunungsitoli. This study employed a qualitative method through interviews with informants. The objectives of this research were to evaluate the implementation of halal certification, identify the challenges in implementing halal certification, and propose strategies that CV. Werry Group Gunungsitoli could adopt to optimise the benefits of halal certification in enhancing product quality. The research findings revealed compliance with the requirements for halal certification. The challenges in the implementation process include the lengthy processing time, which can take up to 3 to 6 years. The strategies implemented include displaying the halal logo on packaging, developing new halal products, and positioning halal certification as the primary selling point in promotions.
Analysis Of Raw Material Inventory Forecasting Using The Time Series Method In Achieving Profit In The Integrated Training And Skills Development Business In Gunungsitoli Lase, Fince Anuardin; Zai, Kurniawan Sarototonafo; Gea, Jeliswan Berkat Iman Jaya; Mendrofa, Martha Surya Dinata
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.908

Abstract

In every manufacturing business activity, policies that must be implemented properly are generally considered, such as inventory management, to minimize costs and minimize profits. Therefore, inventory forecasting is necessary to estimate production needs. However, in reality, the Gunungsitoli PLKT Business has not yet implemented inventory forecasting. The purchase of raw materials does not match raw material usage, resulting in a shortage of required inventory. This makes the business overwhelmed in making repeat purchases, coupled with limited raw material suppliers and low profits. The purpose of this study is to determine and analyze the forecasting of raw material inventory needs using the time series method in the PLKT Business, as well as to determine and be able to maximize raw material inventory to achieve the expected profit.The type of research used in this study is quantitative research based on data on the use of raw materials, in this case Simalambuo wood, in the PLKT Business for the period January 2024 – July 2025. The methods used for time series model forecasting are the moving average and exponential smoothing methods. From the forecasting results using the moving average method, it was obtained that for forecasting wood raw material inventory with an MSE (Mean Squared Error) error value of 30.36. While the forecasting results using the exponential smoothing method were obtained that for forecasting wood raw material inventory with an MSE (Mean Squared Error) error value of 29.21 for α = 0.1, an MSE (Mean Squared Error) error value of 36.92 for α = 0.5, and an MSE (Mean Squared Error) error value of 50.70 for α = 0.9. So, the smallest forecasting error value is the exponential smoothing method with α = 0.1 and is highly recommended for PLKT Business because it is very suitable and precise, in addition, by carrying out inventory forecasting it helps businesses to save raw material inventory as much as 32 m^3 from the remaining use of raw materials and can maximize it in the storage warehouse so that there is no shortage in the coming month. This also resulted in a significant increase in operating profit of Rp. 132,000,000.00 from the COGS calculation after forecasting was carried out.
Co-Authors Aceh, Masmunira Bate'e, Maria Magdalena Bate’e, Maria Magdalena Bu'ulolo, Nanny Artatina Buulolo, Nanny Artatina Bu’ulolo, Nanny Artatina Daeli, Mujur Kurniawati Dedi Irawan Zebua Duha, Tiarni Gea, Ester Kurniawati Gea, Graciella Claralisa Gea, Iman Kasih Gea, Jeliswan Berkat Iman Jaya Giawa, Doniusman Gulo, Heniwati Harefa, Idarni Harefa, Krisno Berkat Harefa, Sama Anak Hia, Aldof Dikyanto Sonasa Hulu, Intan Permata Hati Hulu, Perlindungan F. Hulu, Perlindungan Faebuadodo Hulu, Tri Hartati Sukartini Kakisina, Sophia Molinda Lahagu, Maret Iman Laia, Yulisman Laoli, Natalia Larosa, Sri Nibenia Lase, Fince Anuardin Lase, Jeni Purnama Sari Lase, Lely Kristiani Lase, Ranto Riston Lase, Soterius Mendrofa, Endang Wijayanti Mendrofa, Martha Surya Dinata Mendrofa, Yupiter Ndruru, Adiria Ndruru, Fihabudi Ndruru, Ronaldo Syah Putra Serniati Zebua Tafonao, Erdin Juniman Telaumbanua, Aferiaman Telaumbanua, Otolius Telaumbanua, Widya Fransiska Waruwu, Noviza Asni Waruwu, Sopia Waruwu, Temasona Putra Yakini Buulolo Zalukhu, Dinda Juliyana Zalukhu, Yuterlin Zebua, Augusmina Zebua, Dedi Irawan Zebua, Fakta Solala Zebua, Hamid Rinaldo Zebua, Jul Alvandi Samolala Zega, Wan Riang Zega, Yamolala Ziliwu, Lisnawati