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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Kompetif PESHUM
Marpaung, Irma
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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INOVASI DALAM PEMASARAN : MENGUKUR KINERJA DAN MENINGKATKAN EFISIENSI SERTA PRODUKTIVITAS BISNIS DENGAN MENGGUNAKAN SISTEM MPA Putri Zega, Wendy Teguh; Napitupulu, Viony Natasya; Saribu, Ardin Dolok; D. Siahaan, Ruth Dwi; Manullang, Tassya Teresa; Marpaung, Irma; R. Rajagukguk, Alda; Simorangkir, Patar
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2255

Abstract

Innovation in marketing is a critical element in maintaining business competitiveness in the digital era. This study aims to analyze the role of the Marketing Performance Assessment (MPA) system in measuring marketing performance and enhancing business efficiency and productivity. The study employs a literature review method with a descriptive qualitative approach to examine relevant theories and previous research findings. The results indicate that the MPA system provides a comprehensive overview of marketing performance through financial and non-financial indicators, such as customer satisfaction, loyalty, and organizational adaptability. This system functions not only as a measurement tool but also as an organizational learning mechanism that supports data-driven decision-making. However, the implementation of the MPA system still faces several challenges, including the lack of applicable quantitative indicators and limited focus on the long-term impact of marketing strategies. Therefore, developing a more contextual and operational MPA system is essential to support effective and sustainable marketing management across various industry sectors.
Manajemen Strategik Dalam Meningkatkan Kinerja Karyawan Nainggolan, Suwarni; Zega, Nopitri; Marpaung, Irma; Nainggolan, Jestri; Siahaan, Audrey M
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.7687

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan manajemen strategik dalam meningkatkan kinerja karyawan di organisasi. Manajemen strategik yang efektif dapat memberikan arah yang jelas, memastikan bahwa tujuan organisasi tercapai, dan meningkatkan efisiensi serta produktivitas karyawan. Pendekatan strategik yang tepat melibatkan perencanaan, implementasi, serta evaluasi kebijakan yang mampu menciptakan lingkungan kerja yang mendukung, motivasi, dan pengembangan kompetensi karyawan. Dengan menggunakan metode studi kasus dan analisis data kuantitatif, hasil penelitian menunjukkan bahwa strategi yang berfokus pada pengembangan SDM, komunikasi yang efektif, serta penilaian kinerja yang adil dapat meningkatkan kinerja karyawan secara signifikan. Penelitian ini juga menyoroti pentingnya peran manajer dalam mengarahkan, membimbing, dan memberi umpan balik yang konstruktif untuk menciptakan kinerja yang optimal.
ANALISIS AKUNTANSI MODAL BANK: MODAL INTI DAN MODAL PELENGKAP DALAM STRUKTUR PERBANKAN MODERN Nainggolan, Suwarni; Zega, Nopitri; Marpaung, Irma; Tobing, Ardi Lumban; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2638

Abstract

This study aims to analyze the concept of bank capital accounting with a focus on two main components of capitalization, namely core capital (first tier capital) and supplementary capital (second tier capital). A bank’s capital structure serves as a fundamental foundation for maintaining stability, resilience, and the bank’s ability to withstand various financial risks. This research employs a descriptive qualitative approach through a literature study of academic sources, banking regulations, and international standards such as those issued by the Basel Committee. The findings indicate that core capital is the highest-quality component of capital, characterized by its permanence and strong capacity to absorb losses directly. This component consists of share capital, share premium, and retained earnings, all of which play a significant role in maintaining the bank’s financial soundness and meeting capital adequacy requirements. Meanwhile, supplementary capital functions to strengthen the bank’s overall capitalization capacity through instruments such as revaluation reserves, subordinated debt, and hybrid instruments. Although its quality is lower compared to core capital, supplementary capital remains crucial in supporting the bank’s financial flexibility and ensuring compliance with regulatory requirements. This study concludes that an optimal balance between core capital and supplementary capital is an essential capitalization strategy to ensure the bank’s operational sustainability, enhance resilience to risks, and strengthen public confidence in the banking system.
Co-Authors D. Siahaan, Ruth Dwi Hamonangan Siallagan Manullang, Tassya Teresa Nainggolan, Jestri Nainggolan, Suwarni Napitupulu, Viony Natasya Putri Zega, Wendy Teguh R. Rajagukguk, Alda Saribu, Ardin Dolok Siahaan, Audrey M Simorangkir, Patar Tobing, Ardi Lumban Zega, Nopitri