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Analisis Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan pada Gojek Tokopedia (GoTo) Logistics Yuliga Narya, Nur; Waluya, Sri; Sianturi, Murdan
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Employee performance in an organization or company is the answer to the success or failure of the organizational goals that have been set. Bosses often don't pay attention to their employees' performance, unless things are really bad or things are going wrong. Too often managers or superiors do not know how bad the performance of employees who have fallen has caused the company or organization to face a serious crisis. Performance is a condition that must be known and confirmed to certain parties to determine the level of achievement of a company's results related to the vision carried out by a company and to know the positive and negative impacts of operational policies. The purpose of this study was to find out whether Leadership Style and Work Environment Affect Employee Performance at Gojek Tokopedia (GoTo) Logistics. And this research also aims to analyze the factors that have the most dominant influence on employee performance in the company. The population used in this research are employees who work at Gojek Tokopedia (GoTo) Logistics. The sample in this study was 50 employees who worked at Gojek Tokopedia (GoTo) Logistics. Data collection techniques use primary data and questionnaires. The data analysis method used is in the form of validity and reliability tests, classical assumption tests, multiple linear regression analysis, T-test and F-test and the coefficient of determination (R2). From the results of the analysis, the indicators in this research are valid and the variables are valid. The results of the T (Partial) test can be seen that the significant value of the leadership style variable (X1) is 0.000 <0.05 and the t count value is 13.237 > T table 1.705. Work environment variable (X2) is 0.071 > 0.05 T count 1.845 > T table. And the F Test Results (Simultaneous) produced an F hit of 145.444 with a sig value of 0.000 < 0.05. This value explains that the calculated F value > F table is 145.444 > 3.183 so it can be concluded that this proves that there is a simultaneous effect. And the most dominant factor influencing employee performance is the Leadership Style variable. This can be seen from the results of multiple linear regression analysis Y = 0606 + 0.828 X1 + 0.158 X2. This research is expected to provide benefits for companies to be able to improve leadership styles and improve the work environment as expected by employees, so that employee performance at the company can increase.

Analisis Penyusutan Aktiva Tetap Dengan Metode Garis Lurus Terhadap Laba Pada PT Bakti Pertiwi Nusantara Ramadhan, Phijar; Santoso, Bambang; Sianturi, Murdan
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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In general, the purpose of establishing a company is to obtain a very optimal profit on the investment that has been invested and to be able to maintain business continuity in the long term.Accounting is a process of recording, classifying and summarizing financial transactions that are arranged systematically and chronologically and are presented in the form of financial reports that are useful for related parties for decision making. Assets are economic resources acquired and controlled by a company as a result of past transactions, one of which is fixed assets used by the company in the company's operational activities in producing products. The depreciation method is a method used to allocate the cost of fixed assets to an expense. The main variables that must be considered in this allocation include: the cost of fixed assets. Residual value (salvage value) and estimated useful life (estimated useful period)The research method uses descriptive quantitative methods, all the data were examined from companies as a result of interviews and documentation, so researchers analyzed research from financial reports such as balance sheets and income statements.The results and discussion contain the results of the analysis of the researchers who have been analyzed, calculating a company's assets using the straight-line method which affects a company's profit and seeing how far the company uses the depreciation method whether it is in accordance with SAK provisions or notAs for the conclusions and suggestions, the author concludes that the results of this study can be concluded that the company uses the straight-line depreciation method, that the company from the percentage of ages with groupings is not in accordance with SAK, therefore it must be checked against the depreciation method applied by the company so that it can comply with Financial Accounting Standards The method of depreciation of fixed assets has an effect on company profits, which proves that for depreciation determined by the company with that determined by the SAK, it has a far comparison in profit and loss at the corporate rate, resulting in a net profit of Rp. 15,061,177,215 and for SAK rates of Rp. 15,314,152,304, if the company wants to make a profit, the company in calculating depreciation must apply a rate that is in accordance with SAK so that errors do not occur again

Analisis Laporan Keuangan Komersial dan Laporan Keuangan Fiskal Terhadap Pajak Badan Pada CV Setia Kawan Abadi Ratna Putri, Fariska; Basri, Hasan; Sianturi, Murdan
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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The author aims to whether the variables of commercial financial statements and fiscal financial statements against corporate tax on CV Setia Kawan Abadi. This type of research uses positivistic data collection methods (concrete data), research data in the form of numbers that will be measured using financial statements. Data analysis methods Quantitative Analysis and descriptive analysis. As one of the potential state revenues, taxes are a top priority that can dominate state revenues. Every corporate taxpayer is obliged to prepare financial reports regularly and follow the applicable bookkeeping principles, namely financial reports based on Financial Accounting Standards known as commercial financial reports. However, the company also reports financial statements for taxes with reference to tax regulations. From the existing data, CV Setia Kawan Abadi experienced a profit for the 2019 period of Rp. 2,496,923,702 and for the 2020 period of Rp. 3,227,524,195, but this data is only based on existing financial reports without reconciliation. Reconciliation of Accounting and Tax Regulations can be explained by the difference in commercial profit and loss and fiscal profit and loss corrected positively in 2019, namely Income Tax Article 21 of Rp. 40,000,000, Employee Recreation of Rp. 26,000,000, Delivery Expenses of Rp. 141,049,272, Telephone Expenses of Rp. 75,388,404, a contribution of Rp. 5,560,000, dividends of Rp. 45,000,000 and for 2020, namely Income Tax Article 21 of Rp. 100,000,000, Employee Recreation of Rp. 23,000,000, Delivery Expenses of Rp.27,253,000, Telephone Expenses of Rp. 17,986,425, a contribution of Rp. 2,400,000, Dividend of Rp. 15,000,000. After the commercial financial statements are corrected, the fiscal financial statements. Then it can be known as Taxable Income. Taxable income in 2019 is delayed in September-December subject to a fine of Rp. 629,240 and in 2020 there is a delay in the same month subject to a fine of Rp. 684,400 and corporate income tax payable in 2019 profit before tax of Rp. 6,000,0000 after being multiplied by 25% by Rp.1,500,000 then calculating the tax payable for 2020 profit before tax is Rp.7,000,000 after being multiplied by 25% by Rp.1,750,000

Analisis Pengaruh Pelatihan Kerja dan Penilaian Prestasi Kerja Terhadap Produktivitas Kerja Karyawan Pada PT Sinde Budi Sentosa Angkoso Mukti, Ferdi; Waluya, Sri; Sianturi, Murdan
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This research aims to find out how much influence work training and work performance assessment have on employee work productivity at PT. Sinde Budi Sentosa. The population in this research was employees of PT. Sinde Budi Sentosa. The sample in this research was 30 employees. The data collection technique in this research was carried out by administering a questionnaire. Data were analyzed using multiple linear regression analysis, analysis of the coefficient of determination, t test and f test using SPSS. The results of the multiple linear regression analysis obtained a value of Y = 10.591 + 0.460 X1 + 0.287 X2 Then the job training coefficient value is 0.460, meaning that if job training increases by one percent, employee work productivity will increase by 0.460 percent provided that the other independent variables are fixed. Meanwhile, the work performance assessment coefficient value is 0.287, meaning that if the work performance assessment increases by one percent, then employee work productivity will increase by 0.287 percent provided that the otherindependent variables are fixed. The coefficient of determination test result (R2) = 0.665. The results show that the Job Training and Job Performance Evaluation variables have a 66.5% influence on employee work productivity, while the remaining 33.5% is influenced by other variables that were not studied. Based on the data analysis carried out, it was concluded that in partial testing( t test) via SPSS it was seen that the results of the job training sig value (X1) on employee work productivity showed Tcount > Ttable (2.221 > 2.052). H0 is rejected, so it can be concluded that the influence of job training variable has a positive effect on employee work productivity variables. The results of testing the work performance assessment variable (X2) on employee work productivity (Y) show Tcount < Ttable (1.669 < 2.052). H0 is accepted, so it can be concluded that the variable influence of partial work performance assessment has no effect on the employee work productivity variable. Based on the results of comprehensive testing (f test) via SPSS, it can be seen from the sig results of 0.001 < 0.05. So the independent variables job training and job performance assessment (independent) have a significant effect on the dependent variable employee work productivity (dependent). The overall results of data management using SPSS can be concluded that the independent variable worktraining (X 1) has a positive and significant effect on employee work productivity while the work performance assessment variable (X2) does not have a positive and significant effect on the dependent variable employee work productivity.

The Impact of Financial Literacy on SMEs Performance: The Role of Access to Financial Resources as a Mediator Wati, Kristin Lita; Sianturi, Murdan; Liswatin, Liswatin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1540

This study examines the relationship between financial literacy and the performance of Small and Medium Enterprises (SMEs), with a specific focus on the mediating role of access to financial resources. The research aims to explore how financial literacy influences SME performance both directly and indirectly through improved access to financing. Data was collected from 150 SME owners and managers in Kendari, Indonesia, using structured questionnaires. The results show that financial literacy positively impacts both access to financial resources and SME performance. Additionally, access to financial resources was found to mediate the relationship between financial literacy and SME performance. These findings highlight the importance of financial literacy in enhancing business outcomes and facilitating access to capital for SMEs. The study suggests that improving financial literacy among SME owners is crucial for fostering sustainable business growth, and that both financial education and easier access to finance should be prioritized by policymakers and financial institutions

PENGARUH BIG DATA ANALYTICS, DATA GOVERNANCE, DAN ANALYTICAL CAPABILITY TERHADAP KUALITAS INFORMASI AKUNTANSI SERTA DAMPAKNYA TERHADAP DETEKSI FRAUD PADA BANK X DI INDONESIA Sianturi, Murdan
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i2.9346

Digital transformation in the banking sector demands optimization of data management to mitigate fraud risks, but its success is highly dependent on the integration of technology, governance, and human resource capabilities. This study aims to analyze the influence of Big Data Analytics, Data Governance, and Analytical Capability on Accounting Information Quality and its impact on Fraud Detection at Bank X. Using an explanatory quantitative approach, data were collected through questionnaires to employees of related units and analyzed using the SEM-PLS method. The test results show that Big Data Analytics (path coefficient 0.45), Data Governance (0.42), and Analytical Capability (0.40) have a positive and significant effect on Accounting Information Quality, with a determination value (R-Square) of 0.65. Furthermore, Accounting Information Quality is proven to have a significant impact on Fraud Detection (coefficient 0.50) and mediates the relationship between variables with a model influence contribution of 60%. It is concluded that improving the quality of accounting information through the synergy of sophisticated data analytics, disciplined governance, and HR analytical competency is the main foundation in strengthening the effectiveness of the banking fraud detection system. ABSTRAK Transformasi digital di sektor perbankan menuntut optimalisasi pengelolaan data untuk memitigasi risiko kecurangan, namun keberhasilannya sangat bergantung pada integrasi teknologi, tata kelola, dan kapabilitas sumber daya manusia. Penelitian ini bertujuan menganalisis pengaruh Big Data Analytics, Data Governance, dan Analytical Capability terhadap Kualitas Informasi Akuntansi serta dampaknya pada Deteksi Fraud di Bank X. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan melalui kuesioner kepada karyawan unit terkait dan dianalisis menggunakan metode SEM-PLS. Hasil pengujian menunjukkan bahwa Big Data Analytics (koefisien jalur 0,45), Data Governance (0,42), dan Analytical Capability (0,40) berpengaruh positif dan signifikan terhadap Kualitas Informasi Akuntansi, dengan nilai determinasi (R-Square) sebesar 0,65. Lebih lanjut, Kualitas Informasi Akuntansi terbukti berdampak signifikan terhadap Deteksi Fraud (koefisien 0,50) serta memediasi hubungan antarvariabel dengan kontribusi pengaruh model sebesar 60%. Disimpulkan bahwa peningkatan kualitas informasi akuntansi melalui sinergi analitik data yang canggih, tata kelola yang disiplin, dan kompetensi analitik SDM merupakan fondasi utama dalam memperkuat efektivitas sistem deteksi fraud perbankan.

PENGARUH BIG DATA ANALYTICS, DATA GOVERNANCE, DAN ANALYTICAL CAPABILITY TERHADAP KUALITAS INFORMASI AKUNTANSI SERTA DAMPAKNYA TERHADAP DETEKSI FRAUD PADA BANK X DI INDONESIA Sianturi, Murdan
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i2.9346

Digital transformation in the banking sector demands optimization of data management to mitigate fraud risks, but its success is highly dependent on the integration of technology, governance, and human resource capabilities. This study aims to analyze the influence of Big Data Analytics, Data Governance, and Analytical Capability on Accounting Information Quality and its impact on Fraud Detection at Bank X. Using an explanatory quantitative approach, data were collected through questionnaires to employees of related units and analyzed using the SEM-PLS method. The test results show that Big Data Analytics (path coefficient 0.45), Data Governance (0.42), and Analytical Capability (0.40) have a positive and significant effect on Accounting Information Quality, with a determination value (R-Square) of 0.65. Furthermore, Accounting Information Quality is proven to have a significant impact on Fraud Detection (coefficient 0.50) and mediates the relationship between variables with a model influence contribution of 60%. It is concluded that improving the quality of accounting information through the synergy of sophisticated data analytics, disciplined governance, and HR analytical competency is the main foundation in strengthening the effectiveness of the banking fraud detection system. ABSTRAK Transformasi digital di sektor perbankan menuntut optimalisasi pengelolaan data untuk memitigasi risiko kecurangan, namun keberhasilannya sangat bergantung pada integrasi teknologi, tata kelola, dan kapabilitas sumber daya manusia. Penelitian ini bertujuan menganalisis pengaruh Big Data Analytics, Data Governance, dan Analytical Capability terhadap Kualitas Informasi Akuntansi serta dampaknya pada Deteksi Fraud di Bank X. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan melalui kuesioner kepada karyawan unit terkait dan dianalisis menggunakan metode SEM-PLS. Hasil pengujian menunjukkan bahwa Big Data Analytics (koefisien jalur 0,45), Data Governance (0,42), dan Analytical Capability (0,40) berpengaruh positif dan signifikan terhadap Kualitas Informasi Akuntansi, dengan nilai determinasi (R-Square) sebesar 0,65. Lebih lanjut, Kualitas Informasi Akuntansi terbukti berdampak signifikan terhadap Deteksi Fraud (koefisien 0,50) serta memediasi hubungan antarvariabel dengan kontribusi pengaruh model sebesar 60%. Disimpulkan bahwa peningkatan kualitas informasi akuntansi melalui sinergi analitik data yang canggih, tata kelola yang disiplin, dan kompetensi analitik SDM merupakan fondasi utama dalam memperkuat efektivitas sistem deteksi fraud perbankan.

Transformasi Kapasitas UMKM Sektor Fashion Melalui Model Terintegrasi 3P (Production, Promotion, Payment) Sugiyanta, Yohanes; Sinambela, Tony Renhard; Sianturi, Murdan
Jurnal Pengabdian, Riset, Kreativitas, Inovasi, dan Teknologi Tepat Guna Vol 4 No 1 (2026): Mei
Publisher : Direktorat Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/parikesit.v4i1.28888

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia’s fashion sector face challenges related to limited technical skills, low digital literacy, and restricted access to formal financing. This community service program aimed to strengthen the empowerment capacity of Paris Taylor MSME in Bekasi through the integrated 3P model (Production, Promotion, Payment). The program employed a Participatory Action Research (PAR) approach using a mixed-methods design implemented through the ADDIE framework over 12 weeks. The results demonstrated significant improvements in production capacity, digital marketing capability, and financial inclusion. MSME productivity increased by 75%, digital transactions expanded through e-commerce platforms, and the partner successfully obtained People’s Business Credit (KUR) financing for business development. The Integrated 3P Model proved effective in accelerating MSME transformation toward digital-based economic independence and is recommended for replication in other creative MSME sectors.

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