Article Per Year (5 Year)
p-Index From 2021 - 2026
4.94
P-Index
This Author published in this journals
All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Suluh Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) 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
Unknown Affiliation
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
The Influence Of Service Quality On Sales Increase At The Maju Teti Store In Gunungsitoli City Telaumbanua, Otolius; Harefa, Idarni; Zai, Kurniawan Sarototonafo; 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.v4i2.911

Abstract

This study aims to determine the influence of service quality on increasing sales at Toko Maju Teti, Gunungsitoli City. The method used in this study is a quantitative method with a total of 62 respondents who shop at Toko Maju Teti, Gunungsitoli City, which was selected using the propability sampling technique using the slovin formula. Data was collected by observation method and distribution of questionnaires directly at Toko Maju Teti, Gunungsitoli City. The results of this study show that based on the results of the partial test (t-test) the t-table value is 10.406 and the t-table is 1.999 which means that t is greater than t table, and the significance value is 0.000 smaller than 0.05 so that it is concluded that the quality of service has an influence on the increase in sales at Toko Maju Teti, Gunungsitoli City. Based on the determinant coefficient test, the results were obtained that the quality of service had an influence on the increase in sales at Toko Maju Teti Kota Gunungsitoli by 64% and 36% was influenced by other factors.
The Effect Of Rice Processing Optimization On Improving Production Management In Farmer Groups In Lauru Fadoro Village, Afulu District, North Nias Regency Lase, Ranto Riston; Zai, Kurniawan Sarototonafo; Bate'e, Maria Magdalena; 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.v4i2.919

Abstract

This study uses quantitative research which aims to determine the effect of rice processing optimization on increasing production management in farmer groups in Lauru Fadoro Village, Afulu District, North Nias Regency. The method in this study uses a quantitative method, with the data analysis technique used is simple linear regression, the population in this study were members of farmer groups totaling 40 heads of families and a sample of 40 respondents. The test results show that for the results of the hypothesis test, the t-count value is 20,595 with a significant value of 0.000. Where the significance limit is 0.05 with a t table value of 2,024 which indicates that the calculated t value> t table (20,595> 2,024) which means that Ha is accepted and Ho is rejected. So it can be concluded that there is an effect of rice processing optimization on improving production management in farmer groups in Lauru Fadoro Village, Afulu District, North Nias Regency. And for the R Square determination coefficient test (R2), a value of 0.918 was obtained which was then entered into the formula KD = r2 x 100% or KD = 0.918 x 100% = 91.8%. So that the effect of rice processing optimization on improving production management is 91.8% and the remaining 8.2% are variables that are not examined or have no effect in this study.
Analysis Of The Accounting Information System For Cash Receipts And Disbursements At PT Pos Indonesia (Persero) Gunungsitoli Branch Zebua, Jul Alvandi Samolala; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan; Waruwu, Noviza Asni
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.v4i2.923

Abstract

This study aims to analyze the accounting information system used in the process of cash receipts and disbursements at PT Pos Indonesia (Persero) Gunungsitoli Branch Office. The accounting information system functions as a tool to record, manage, and convey financial information systematically in order to support the smooth operation of the company. In practice, the company has implemented a Standard Operating Procedure (SOP) as a guideline for financial activities. However, it has not yet been supported by a flowchart, which plays an important role in visually describing the process flow and facilitating task comprehension and execution. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The results show that the cash receipt system is carried out through several service units such as Oranger Counter, Oranger Mobile, Post Agents, and Sub-Branch Offices, with recordings based on the Point of Sales (POS) system. Cash disbursements are made for essential operational needs and are submitted through a fund request form by each division, approved by the branch head, and processed through the Entry Pra-NPP system by the head office. Based on these findings, it can be concluded that the implemented accounting information system has not fully met the criteria of an ideal system. This is due to the absence of a visualized workflow in the form of a flowchart that could clarify work procedures, accelerate understanding, and reduce the potential for procedural errors. Therefore, the preparation and implementation of a flowchart are strongly recommended as a complement to the existing SOP.
Working Capital Analysis In Increasing Profitability At The Gunungsitoli BNKP PLKT Giawa, Doniusman; Telaumbanua, Aferiaman; Bate'e, Maria Magdalena; Zai, Kurniawan Sarototonafo
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.v4i2.929

Abstract

At PLKT BNKP Gunungsitoli, the researcher found that the lack of efficiency in working capital management—particularly in optimizing the use of current assets such as cash, receivables, inventory, and payables—has resulted in a long cash conversion cycle, thereby limiting the profitability achieved.The purpose of this study is to analyze working capital in improving profitability at PLKT BNKP Gunungsitoli. Data collection techniques include observation and analysis of the company’s financial statements. This research employs a descriptive quantitative method with a ratio analysis approach.The results show that the financial performance of PLKT BNKP Gunungsitoli for the period 2022–2024 experienced a downward trend in cash turnover, receivables turnover, and inventory turnover, as well as fluctuations in payables turnover, all of which remain below industry standards. This indicates low efficiency in working capital management, which can potentially disrupt cash flow and profitability. The ROA also declined from 6.96% to 3.32%, indicating inefficiency in asset utilization. The company needs to improve strategies for managing cash, receivables, inventory, and payables, as well as enhance operational efficiency to strengthen overall financial performance.
Implementation Of PSAP No. 11 In The Preparation Of Consolidated Financial Reports At The Secretariat Of The West Nias Regency DPRD Daeli, Mujur Kurniawati; Zai, Kurniawan Sarototonafo; Kakisina, Sophia Molinda; Zebua, Fakta Solala
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.v4i2.933

Abstract

This study aims to examine the extent to which Government Accounting Standards Statement (PSAP) No.11 has been implemented in the preparation of consolidated financial statements at the Secretariat of the DPRD of Nias Barat Regency. The research method used is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The results indicate that the implementation of PSAP No.11 has been fairly well executed, as evidenced by the preparation of consolidated reports such as the Budget Realization Report (LRA), Statement of Changes in Budget Surplus (LPSAL), Balance Sheet, Operational Report (LO), Cash Flow Statement (LAK), and Statement of Changes in Equity (LPE) in accordance with the standards. However, there are still obstacles, including limited human resources in understanding the technical aspects of eliminating inter-unit transactions and the suboptimal use of information systems. This shows that although the implementation of PSAP No.11 is aligned with the applicable standards, it requires capacity building for human resources and optimization of technology to support more accurate, transparent, and accountable financial reporting.
Analysis Of The Age Of Uncollectible Accounts Receivable At The Tirta Umbu Drinking Water Company Of Nias Regency Lase, Lely Kristiani; Zebua, Dedi Irawan; Zebua, Serniati; Zai, Kurniawan Sarototonafo
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.v4i2.934

Abstract

This study aims to analyze the Uncollectible Accounts Receivable at Perumda Air Minum Tirta Umbu, Nias Regency, and its impact on the company’s liquidity and financial sustainability. The research method employs a quantitative approach with receivables aging analysis (aging schedule) based on customer arrears reports and financial statements for the period 2022–2023. The results indicate weak effectiveness in managing receivables, influenced by customer payment delays, suboptimal collection systems, and limited internal supervision. The study recommends improvements in collection procedures, the implementation of strict sanctions for delinquent customers, strengthening of administrative systems, and training for collection staff to enhance the effectiveness of receivables management and maintain the financial health of Perumda Air Minum Tirta Umbu, Nias Regency.
Pengaruh E-Payment dan Literasi Keuangan terhadap Perilaku Konsumtif Mahasiswa Fakultas Ekonomi Universitas Nias Harefa, Krisno Berkat; Buulolo, Nanny Artatina; Zai, Kurniawan Sarototonafo; Telaumbanua, Aferiaman
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2238

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-payment dan tingkat literasi keuangan terhadap perilaku konsumtif mahasiswa Fakultas Ekonomi Universitas Nias. Fenomena meningkatnya transaksi digital melalui dompet digital dan mobile banking memberikan kemudahan, namun juga memicu gaya hidup konsumtif, terlebih bagi mahasiswa yang belum memiliki pemahaman finansial yang matang.Oleh karena itu, penelitian ini difokuskan pada tiga permasalahan utama, yaitu apakah penggunaan e-payment berpengaruh terhadap perilaku konsumtif, apakah tingkat literasi keuangan turut memengaruhi perilaku konsumtif, serta apakah keduanya secara bersama-sama memiliki pengaruh terhadap perilaku konsumtif mahasiswa Fakultas Ekonomi Universitas Nias. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 95 responden. Hasil analisis menunjukkan bahwa e-payment tidak memiliki pengaruh signifikan secara langsung terhadap perilaku konsumtif, sementara literasi keuangan justru memberikan pengaruh yang nyata. Penelitian ini menekankan pentingnya edukasi keuangan di kalangan mahasiswa agar mereka dapat menghadapi kemudahan transaksi digital tanpa terjebak dalam pola konsumsi yang berlebihan.
Pengaruh Persepsi Dan Preferensi Konsumen Terhadap Keputusan Pembelian Pada PT. Alamjaya Wirasentosa Kota Gunungsitoli Aceh, Masmunira; Zalukhu, Yuterlin; Zai, Kurniawan Sarototonafo; Harefa, Idarni
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi oleh terjadinya perbedaan persepsi dan preferensi konsumen dalam melakukan keputusan pembelian. Sehingga membuat beberapa jenis produk mengalami penurunan penjualan dan mengakibatkan produk kedaluwarsa (expired). Penelitian ini bertujuan untuk mengetahui pengaruh persepsi dan preferensi konsumen terhadap keputusan pembelian pada PT. Alamjaya Wirasentosa Kota Gunungsitoli. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 63 responden. Instrumen yang digunakan berupa angket dengan skala likert. Teknik analisis data yalng digunalkaln aldallalh analisis regresi berganda dengan menggunakan bantuan program SPSS versi 26. Berdasarkan hasil penelitian, peneliti memperoleh kesimpulan yakni berdasarkan hasil uji f variabel X1 (Persepsi) dan X2 (Preferensi) memiliki pengaruh secara simultan terhadap variabel Y (Keputusan Pembelian) yakni dengan perolehan nilai signifikansi 0,000 < 0,05. Berdasarkan hasil tersebut, membuktikan bahwa Ha diterima dan Ho ditolak. Berdasarkan hasil uji t variabel X1 (Persepsi) berpengaruh positif dan signifikan terhadap variabel Y (Keputusan pembelian) dengan nilai sebesar 16,444 dan tingkat signifikansi 0,000. Variabel X2 (Preferensi) berpengaruh positif dan signifikan terhadap variabel Y (Keputusan pembelian) dengan nilai sebesar 2,386 dan tingkat signifikansi 0,020. Berdasarkan hasil perhitungan nilai koefisien determinasi (R Square) yaitu sebesar 668 sehingga secara keseluruhan dapat dikatakan bahwa persepsi dan preferensi mempengaruhi keputusan pembelian sebesar 86,8%. Untuk sisa 13,2% dipengaruhi oleh faktor-faktor lain.
The Effect of Total Quality Management (TQM) on Customer Satisfaction at UD Fani Mabel Products Gea, Iman Kasih; Gea, Jeliswan Berkat Iman Jaya; Zai, Kurniawan Sarototonafo; Bate'e, Maria Magdalena
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of Total Quality Management (TQM) on customer satisfaction at UD. Fani Mabel, a local panglong business in Nias. The research was motivated by persistent challenges, such as inconsistent product quality, delivery delays, and limited responsiveness to customer complaints, which highlight the suboptimal implementation of TQM principles. The objective of this study is to determine whether TQM significantly affects customer satisfaction and to measure the extent of its impact. A quantitative research method with an associative approach was employed, involving a population of 43 individuals consisting of employees and customers. Data collection was conducted through observation and questionnaires using a Likert scale. The data were analyzed using validity and reliability tests, simple linear regression, correlation coefficients, and hypothesis testing with SPSS version 26. The findings indicate that TQM dimensions customer focus, continuous improvement, and employee involvement have a positive and significant influence on customer satisfaction. This suggests that the better the application of TQM, the higher the satisfaction achieved by customers. The study concludes that enhancing consistency in product quality, standardizing production processes, and improving service responsiveness are crucial for achieving sustainable customer satisfaction at UD. Fani Mabel.
Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan CV. Muda Sakti Kakisina, Sophia Molinda; Hulu, Tri Hartati Sukartini; Zai, Kurniawan Sarototonafo
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i2.5570

Abstract

SAK ETAP merupakan solusi dari masalah yang menerpa CV Muda Sakti, yaitu pengelolaan keuangan, sebagai standar yang ditunjukan untuk memudahkan Usaha dalam membuat laporan keuangan yang dapat dipahami oleh pemilik Usaha, karna dengan adanya SAK ETAP ini diharapkan akan memudahkan CV Muda Sakti dalam menyusun Laporan keuangan dengan baik. Peneliti ini menggunakan metode kualitatif dengan metode pendekatan secara deskriptif yaitu analisis yang menggambarkan keadaan obyek yang sebenarnya dengan kata-kata atau kalimat untuk mengetahui masalah yang dihadapi serta memperoleh kesimpulan dan memberi solusi penyelesaian. Hasil penelitian menunjukan bahwa penerapan SAK ETAP pada CV. MUDA SAKTI Desa Ombolata, Kecamatan Alasa, Kabupaten Nias Utara, masih belum mamakai SAK ETAP dalam penyusunan laporan keuangannya, hal ini terjadi karena CV. Muda Sakti tidak memiliki Sumber Daya Manusia yang berkompeten dalam pembuatan laporan keuangan. Kata kunci: Standar Akuntansi Keuangan Ekuitas tanpa Akuntabilitas Publik (SAK ETAP), Laporan Keuangan.
Co-Authors Aceh, Masmunira Ayler Beniah Ndraha 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, Graciella Claralisa Gea, Iman Kasih Gea, Jeliswan Berkat Iman Jaya Giawa, Doniusman Gulo, Heniwati Harefa, Ewin Berkat Syahputra 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 Laoli, Natalia Larosa, Sri Nibenia Lase, Fince Anuardin Lase, Jeni Purnama Sari Lase, Lely Kristiani Lase, Ranto Riston Lase, Soterius Mendrofa, Heldi Usia Fransih Mendrofa, Martha Surya Dinata Ndruru, Adiria Ndruru, Fihabudi Ndruru, Ronaldo Syah Putra Serniati Zebua Tafonao, Erdin Juniman Telaumbanua, Aferiaman Telaumbanua, Otolius Telaumbanua, Widya Fransiska Waruwu, Noviza Asni Waruwu, Robin Markus Putra Waruwu, Sopia 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