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Nadapdap, Kristanty M N
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Economics, Econometrics & Finance

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The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Simanjuntak, Wesly Andri; Nadapdap, Kristanty M N; Saragih, Rintan Br; Gultom, Rustri Ningsih
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Simanjuntak, Wesly Andri; Nadapdap, Kristanty M N; Saragih, Rintan Br; Gultom, Rustri Ningsih
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Implementation of Mental Health Support System and Its Impact on Organizational Performance of Large Hospitals in Medan: The Mediating Role of Employee Well - Being Sinurat, Siti Normi; Nadapdap, Kristanty M N; Marbun, Sondang Ni Bulan; Simanjuntak, M Doddy; Panjaitan, Maludin
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bts2ec21

Abstract

This research investigates how Mental Health Support System (MHSS) implementation functions as a comprehensive intervention mechanism for enhancing organizational performance through improved employee well-being in large hospitals in Medan. Drawing upon Job Demands-Resources (JD-R) theory, Conservation of Resources (COR) theory, and organizational support theory, this study examines how mental health support systems create value through improved employee psychological well-being and reduced work-related stress among healthcare workers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 8 large hospitals in Medan (385 healthcare worker observations, 2023-2024), the research demonstrates that mental health support system implementation significantly enhances employee well-being (β = 0.692, p < 0.001) and directly improves organizational performance (β = 0.458, p < 0.001). Employee well-being substantially mediates the relationship between mental health support systems and organizational performance (indirect effect = 0.389, p < 0.001, VAF = 45.9%). The model explains 61.8% of employee well-being variance and 68.3% of organizational performance variance. This study provides comprehensive empirical evidence of how mental health support systems transform healthcare workplace environments and operational effectiveness in hospital settings
Antaseden Kinerja Pegawai PT. Angkasa Pura II Bandara Silangit Sinurat, Siti Normi; Nadapdap, Kristanty M N; Goh, Thomas Sumarsan; Saur Melianna; Simanjuntak , Markus Doddy
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zcxz2v25

Abstract

Sumber Daya Manusia (SDM) merupakan aset penting bagi setiap organisasi, termasuk PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Manajemen SDM yang efektif melalui kepemimpinan yang baik dan pelatihan yang tepat adalah hal penting untuk mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan pelatihan kerja terhadap kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Data diperoleh melalui kuesioner yang diisi oleh 64 responden pada bulan Juli 2024, dengan tingkat respons 100%. Hasil penelitian menunjukkan bahwa gaya pelatihan kerja dan kepemimpinan partisipatif yang tepat waktu memiliki dampak positif dan signifikan terhadap kinerja pegawai. Data penjualan tiket menunjukkan fluktuasi dari tahun ke tahun, yang konsisten dengan kurangnya pelatihan dan gaya kepemimpinan. Sebuah penelitian terhadap responden menunjukkan bahwa kinerja pegawai dapat ditingkatkan melalui kesempatan yang diberikan oleh kepemimpinan untuk menyampaikan masukan dan keluhan. Pelatihan yang relevan dengan kebutuhan operasional dan perkembangan teknologi terbukti meningkatkan kompetensi dan produktivitas pegawai. Kesimpulan dari studi ini adalah bahwa pelatihan kerja yang terstruktur dan gaya kepemimpinan yang baik secara signifikan meningkatkan kinerja pegawai di PT. Angkasa Pura II Bandara Silangit, Provinsi Sumatera Utara. Rekomendasi dari penelitian ini meliputi pentingnya komunikasi efektif antara manajemen dan pegawai serta pengembangan program pelatihan berkelanjutan untuk menjaga kompetensi dan motivasi pegawai. Diharapkan bahwa penerapan strategi ini akan mengoptimalkan kinerja keseluruhan organisasi
The Effect Of Work From Home, Work Discipline And Incentive Giving On Employee Performance At Pt. Astra Internasional, Tbk–Isuzu Medan Nadapdap, Kristanty M N; Sinurat, Siti Normi; Marbun, Sondang N B; Napitupulu, Junika; Peranginangin, Marsella
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ek8hwp02

Abstract

This study aims to determine the effect of work from home, work discipline and incentives on employee performance at PT. Astra Internasional, Tbk - Isuzu Medan. This type of research uses quantitative research. The number of samples in this study was 37 respondents. Based on the results of the t hypothesis test, it can be concluded that work from home has a positive and significant effect on employee performance, with a t count value of 2.769> t table 2.036 and a sig value of 0.009 <0.05, work discipline has a positive and significant effect on employee performance, with a t count value of 2.205> t table 2.036 and a sig value of 0.035 <0.05, and incentives have a positive and significant effect on employee performance, with a t count value of 2.428> t table 2.036 and a sig value of 0.021 <0.05. Based on the results of the F hypothesis test, it can be concluded that simultaneously work from home, work discipline and incentive provision have a positive and significant effect on employee performance, with the Fcount value> Ftable, which is 13,369> 2.89 and the significance value F <significance value (0.000 <0.05). Based on the results of the R2 test, it can be concluded that the R2 value is 0.549 (54.9%) which means that the variation in employee performance values ​​is determined by the role of variations in work from home values, work discipline and incentive provision.
ANALISIS PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA AGEN PADA ASURANSI ALLIANZ LIFE INDONESIAMEDAN Nadapdap, Kristanty M N; Napitupulu, Junika; Sinurat, Elperida; Sitorus, Chanro; Melianna , Saur; Simanjuntak, Markus Doddy
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rpm21991

Abstract

Kinerja adalah sejauh mana seseorang telah memainkan baginya dalam melaksanakan strategi organisasi, baik dalam mencapai sasaran khusus yang berhubungan dengan peran perorangan dan atau dengan memperlihatkan kompetensi yang dinyatakan relevan bagi organisasi. Lokasi dilakukannya penelitian adalah: PT. Asuransi Allianz Life Indonesia yang beralamat di Forum Nine Lantai 6 jalan Imam Bonjol No.9, Medan. Waktu penelitian direncanakan dari bulan Maret sampai dengan Juni. Populasi penelitian yang akan digunakan dalam penelitian adalah seluruh agenAllianz Life Indonesia yang ada di Medan sebanyak 319 agen. penentuan ukuran sampel pada penelitian ini menggunakan rumus Slovin Sehingga jumlah sampel menjadi 76 orang.Instrumen penelitian  menggunakan kuesioner dan analisis data menggunakan regresi linier bergandaHasil penelitian menunjukkan F hitung 74,956 dan nilai Sig. adalah 0,000. Diketahui nilai F hitung 74,956  > F tabel 3,122dan nilai Sig adalah 0,000 < 0,05, maka pelatihan, pengembangan secara bersama-sama atau simultan berpengaruh signifikan terhadap kinejra agen. Hal ini diindikasikan oleh nilai koefisien determinasi (R-Square) adalah 0,673. Nilai tersebut dapat diartikan variabel pelatihan, pengembangan mampu mempengaruhi kinerja agen sebesar 67,3% sisanya sebesar 100% - 67,3% = 32,7% dijelaskan oleh variabel atau faktor lainnya
THE INFLUENCE OF COMMUNICATION, INDIVIDUAL CHARACTERISTICS AND RESPONSIBILITIES ON THE PERFORMANCE OF EMPLOYEES OF THE REGIONAL PLANNING, RESEARCH AND DEVELOPMENT AGENCY OF THE CITY OF PEMATANG SIANTAR Sinurat, Siti Normi; Normi, Siti; Nadapdap, Kristanty M N; Melianna, Saur; Simanjuntak, Markus Doddy; Sianipar, Angelina
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fta85g85

Abstract

The purpose of this study is to determine and analyze the influence of communication, individual characteristics and responsibilities on the performance of employees of Bappeda Kota Daerah Kota Pematang Siantar. The type of data is quantitative data with a saturated sample of 42 respondents. Communication has a positive and partially significant effect on the performance of Bappeda Kota Pematang Siantar employees. Individual characteristics partially have a positive and significant effect on the performance of Bappeda Kota Pematang Siantar employees. Partial responsibility has a positive and significant effect on the performance of Bappeda employees in Pematang Siantar City. This study concluded that communication, individual characteristics, responsibilities simultaneously have a positive and significant effect on the performance of employees of the Regional Planning, Research and Development Agency of Pematang Siantar City
The Influence Of E-Wom, Information Quality, Perceived Quality, and Brand Image on Samsung Smartphone Purchase Decisions (A Case Study of Students of The Faculty of Economics, Methodist University of Indonesia) Nadapdap, Kristanty M N; Rajagukguk, Tiur; Melianna, Saur; Simanjuntak, M Doddy; Purba, Juliansen Samuel
Manajemen: Jurnal Ekonomi Vol. 7 No. 3 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/644vs391

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Electronic Word of Mouth (E-WOM), Kualitas Informasi, Kualitas yang Dirasakan, dan Citra Merek terhadap Keputusan Pembelian untuk smartphone Samsung. Penelitian ini dilakukan pada mahasiswa dari Fakultas Ekonomi di Universitas Methodist Indonesia di Medan yang telah membeli dan menggunakan smartphone Samsung. Penelitian ini bersifat kuantitatif dengan pendekatan asosiatif. Ukuran sampel untuk penelitian ini adalah 89 responden, diambil dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji-t, uji-F, dan koefisien determinasi (R²) dengan menggunakan SPSS versi terbaru. Hasil penelitian menunjukkan bahwa secara parsial, variabel E-WOM, Kualitas Informasi, Kualitas yang Dirasakan, dan Citra Merek berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Secara simultan, keempat variabel ini juga berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Koefisien determinasi (R²) sebesar 0,844 menunjukkan bahwa 84,4% keputusan pembelian dipengaruhi oleh keempat variabel tersebut, sedangkan sisanya sebesar 15,6% dipengaruhi oleh variabel di luar model penelitian ini
Co-Authors Duma Megaria Elisabeth Elperida Juniarni Sinurat Goh, Thomas Sumarsan Gultom, Rustri Ningsih Junika Napitupulu Maludin Panjaitan Marbun, Sondang N B Marbun, Sondang Ni Bulan Melianna , Saur Melianna, Saur Munthe, Pupu Sulayas Br Nainggolan, Rahel Junita Peranginangin, Marsella Purba, Juliansen Samuel Saragih, Rintan Br Saur Melianna Saur Melianna Sipayung, Saur Melianna Sianipar, Angelina Simanjuntak , Markus Doddy Simanjuntak, M Doddy SIMANJUNTAK, MARKUS DODDY Sinurat, Siti Normi Siti Normi, Siti Sitorus, Chanro Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak, Wesly Andri WINARTO