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All Journal International Journal of Applied Business and International Management Golden Ratio of Data in Summary Jurnal Akuntansi Nommensen
Samosir, Hendrik
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Sihotang, Iwan; Samosir, Hendrik
Jurnal Akuntansi Nommensen Vol. 3 No. 1 (2024): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v3i1.2576

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Pelabuhan Indonesia I (Persero) Medan selama periode 2020-2023 menggunakan rasio profitabilitas, yaitu net profit margin, return on assets, dan return on equity. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pengukuran rasio profitabilitas ber- dasarkan laporan keuangan perusahaan. Hasil analisis menunjukkan bahwa kinerja keuangan PT Pelabuhan Indonesia I (Persero) Medan selama peri- ode tersebut tergolong kurang baik. Rata-rata net profit margin perusahaan selama 4 tahun hanya mencapai 9,12%, jauh di bawah standar industri yang sebesar 20%. Selain itu, return on assets perusahaan hanya mencat- atkan rata-rata 2,53%, yang juga berada jauh di bawah standar industri sebesar 30%. Begitu pula dengan return on equity yang hanya mencapai rata-rata 6,77%, jauh dari standar industri yang sebesar 40%. Hasil analisis juga menunjukkan bahwa kinerja keuangan PT Pelabuhan Indonesia I (Persero) Medan dalam hal gross profit margin selama periode 2020-2023 tergolong kurang baik, dengan rata-rata sebesar 20,48%, yang juga jauh di bawah standar industri. Secara keseluruhan, meskipun perus- ahaan menunjukkan adanya laba, rasio profitabilitas yang rendah menun- jukkan bahwa PT Pelabuhan Indonesia I (Persero) Medan masih perlu melakukan perbaikan untuk meningkatkan efisiensi dan daya saing di pasar. Temuan ini memberikan gambaran bahwa perusahaan perlu melakukan evaluasi dan perbaikan strategi keuangan untuk mencapai kinerja yang lebih optimal di masa mendatang.
Analisis Kredit Bermasalah pada PT Bank Sumut KCP Krakatau Simatupang, Ayu Lestari; Manurung, Amran; Samosir, Hendrik
Jurnal Akuntansi Nommensen Vol. 3 No. 2 (2024): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v3i2.2599

Abstract

Penelitian ini bertujuan untuk menganalisis kredit bermasalah pada PT Bank Sumut KCP Krakatau dengan fokus pada dua aspek utama: (1) faktor-faktor penyebab terjadinya kredit bermasalah, dan (2) upaya penyelamatan kredit bermasalah yang dilakukan oleh bank. Kredit bermasalah merupakan salah satu isu signifikan yang dapat mempengaruhi stabilitas dan kinerja keuangan bank. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, analisis dokumen, dan observasi. Penelitian ini menemukan bahwa faktor-faktor penyebab kredit bermasalah pada PT Bank Sumut KCP Krakatau meliputi faktor internal seperti penilaian kredit yang kurang akurat, lemahnya pengawasan terhadap debitur. Selain itu, faktor eksternal seperti kurangnya itikad baik nasabah atau tidak ada keinginan nasabah untuk membayar pinjaman dan Terganggunya kegiatan operasional dan kelancaran bisnis nasabah juga berkontribusi terhadap peningkatan risiko kredit bermasalah. Untuk mengatasi permasalahan ini, PT Bank Sumut KCP Krakatau telah melakukan beberapa upaya penyelamatan kredit bermasalah, antara lain dengan melakukan restrukturisasi kredit, meningkatkan kualitas pengawasan dan monitoring terhadap debitur, serta memperbaiki kebijakan dan prosedur pemberian kredit.
The Impact of Profitability and Liquidity on Earnings Growth: Evidence from Food and Beverage Firms Listed on the IDX Lumbangaol, Herawati; Samosir, Hendrik; Sinurat, Mangasa
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1585

Abstract

This study examines the effect of profitability and liquidity on earnings growth in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses secondary data derived from the companies' annual financial reports. A purposive sampling method was employed, resulting in a sample of 30 companies that met the predefined criteria. Data analysis was conducted using multiple linear regression with SPSS version 25, descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing was carried out using the t-test and F-test at a significant level of 0.05. The findings show that profitability (Net Profit Margin) has a positive but insignificant effect on earnings growth. Meanwhile, liquidity (Cash Ratio) has a negative and insignificant effect on earnings growth. Simultaneously, neither profitability nor liquidity significantly influences earnings growth.
Building a Sustainable Work Culture: The Mediating Role of Psychological Capital in SME Performance Mei Liana, Tri Melda; Samosir, Anita Tresia; Sitorus, Sunday Ade; Samosir, Hendrik
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4477

Abstract

Growing sustainability pressures have increased the importance of internal capabilities for micro, small, and medium enterprises (MSMEs) to achieve sustainable performance, especially in resource-constrained environments. This study examines the effects of sustainable human resource management (Sustainable HRM) and psychological capital (PsyCap) on sustainable performance, with sustainable work culture as a mediating variable. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) based on data from 105 MSME owners in Medan City. The results show that a sustainable work culture has a significant positive effect on sustainable performance (? = 0.462, t = 4.658, p 0.001). PsyCap does not significantly influence sustainable work culture (? = –0.202, p = 0.122) or sustainable performance (? = –0.093, p = 0.369). Sustainable HRM shows no significant effect on performance (? = 0.031, p = 0.720) and negatively affects work culture (? = –0.324, p 0.001). The findings indicate that organizational culture plays a key role in shaping sustainability in MSMEs, suggesting that cultural alignment may be more influential than formal HR practices or individual psychological traits. These results offer practical and policy implications by emphasizing targeted capacity-building programs and supportive interventions to strengthen MSMEs’ internal capabilities.
Building a Sustainable Work Culture: The Mediating Role of Psychological Capital in SME Performance Mei Liana, Tri Melda; Samosir, Anita Tresia; Sitorus, Sunday Ade; Samosir, Hendrik
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4477

Abstract

Growing sustainability pressures have increased the importance of internal capabilities for micro, small, and medium enterprises (MSMEs) to achieve sustainable performance, especially in resource-constrained environments. This study examines the effects of sustainable human resource management (Sustainable HRM) and psychological capital (PsyCap) on sustainable performance, with sustainable work culture as a mediating variable. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) based on data from 105 MSME owners in Medan City. The results show that a sustainable work culture has a significant positive effect on sustainable performance (? = 0.462, t = 4.658, p 0.001). PsyCap does not significantly influence sustainable work culture (? = –0.202, p = 0.122) or sustainable performance (? = –0.093, p = 0.369). Sustainable HRM shows no significant effect on performance (? = 0.031, p = 0.720) and negatively affects work culture (? = –0.324, p 0.001). The findings indicate that organizational culture plays a key role in shaping sustainability in MSMEs, suggesting that cultural alignment may be more influential than formal HR practices or individual psychological traits. These results offer practical and policy implications by emphasizing targeted capacity-building programs and supportive interventions to strengthen MSMEs’ internal capabilities.
Co-Authors Amran Manurung Lumbangaol, Herawati Mariawina Tampubolon Samosir, Anita Tresia Sihotang, Iwan Simatupang, Ayu Lestari Sinurat, Mangasa