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All Journal Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Situmorang, Aston L.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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DESAIN PERHITUNGAN BIAYA PRODUKSI UNTUK PERENCANAAN LABA PADA KOMODITI KOPI PERSIKLUS DI DESA SIPONJOT HUMBAHAS Situmorang, Aston L.; Simanullang, Tuti Wilna
Jurnal Manajemen dan Bisnis Volume 23 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

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Abstract

Coffee is one of the important export commodities for the people of Indonesia which is able to contribute quite a large amount of foreign exchange. Siponjot Village, Lintong Nihuta District, is one of the villages that has a large potential for the development of Arabica coffee commodities because Siponjot village is the largest producer of Arabica coffee in Humbahas district. However, there are several obstacles faced in the development of coffee farming, including the calculation of production costs per cycle. Farmers do calculate costs, but it's limited to what costs they incur during production without calculating in detail the costs from land clearing to receiving the harvest, then they also don't know how much net income they get after deducting all costs, they also don't understand how calculate the break-even point and make a profit plan. This study aims to design the calculation of production costs for coffee commodities per cycle so that it is easier for farmers to find out the costs per cycle they incur and net income and then know the break-even point to make a bigger profit plan. This research was conducted in May-August 2022 in Lintong Nihuta District, Humbahas Regency, North Sumatra. The results of the study after calculating the production costs per cycle showed that in one coffee life cycle the farmers spent Rp. 551,368,400 with a yield of 29,940 kg and farmers experienced a profit of Rp. 346,831,600 per cycle.
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA, FASILITAS KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT MUTIFA MEDAN Ritonga, Sinar; Munthe, Kornel; Situmorang, Aston L.
Jurnal Manajemen dan Bisnis Volume 24 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

ABSTRACT The aim of this research is to analyze the influence of human resource development, work facilities and incentives on employee performance at PT Mutifa Medan. Data was obtained from respondents with a population of 40 employees and using a saturated sampling technique, the sample size was also 40 employees. The analysis technique used in this research is multiple linear regression with the validity, reliability and classical assumptions first tested and then the F test and t test carried out. The research results show that HR development, facilities and incentives simultaneously have a significant effect on employee performance, HR development, work facilities and incentives partially have a positive and significant effect on employee performance at PT. Mutifa Medan, and the R2 coefficient value is 0.840, this shows that variations in employee performance can be explained by variations in HR development, facilities and incentives of 84% while another 16% can be explained by other factors.
DESAIN PENGUKURAN KINERJA KOPERASI SIMPAN PINJAM (KSP) CU ABC DI KABANJAHE DENGAN MENGGUNAKAN METODE ANALISIS REARLS Situmorang, Aston L.; Sagala, Habinsaran Maruli Tua
Jurnal Manajemen dan Bisnis Volume 24 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

Savings and loan cooperatives must be able to create trust from both the community and members. To gain this trust, savings and loan cooperatives must have a good level of health. One of the cooperative financial performance appraisal systems is the PEARLS analysis system. The purpose of this study was to design a tool used to determine the health level of the Savings and Loans Cooperative (KSP) CU ABC di Kabanjahe-Kabanjahe in 2021 using the PEARLS analysis system. This research is a quantitative descriptive study using primary data and secondary data obtained from the Savings and Loans Cooperative (KSP) CU ABC di Kabanjahe-Kabanjahe. The data analysis technique used to answer these problems is PEARLS analysis. The results of this study indicate that the protection aspect shows less than ideal conditions, both from the availability of risk reserve funds for total bad loans of more than 12 months (P1) and the availability of risk reserve funds and allowance for bad loans of 1-12 months (P2). The protection aspect in the ratio P3, P4, P5 also shows that there is no default on loan repayments in the cooperative for more than 12 months. The P6 ratio shows results that are not ideal. Most aspects of an effective financial structure show that it is not ideal, especially for the ratios of E5, E7, E8, and E9. This aspect also shows that at ratio E1 the percentage of outstanding loans is ideal. In the ratio E2, E3, E4 indicates that the investment has been going well. Ratio E6 explains that the cooperative does not have loans to other parties. The aspect of asset quality, especially the ratio of total non-performing loans to total receivables, shows a ratio that is not ideal, while the ratio of non-productive assets to total assets shows an ideal ratio. Aspects of rates of return and cost, for two indicators, namely the ratio of member stock deposits and the ratio of operating costs, indicate ideal conditions. Aspects of liquidity, the ratio of liquidity to non-shares, the conditions are not ideal. Aspects of signs of growth that have indicators of member growth ratios that are not ideal and the ratio of growth of total assets to total assets at the beginning of the year indicate ideal conditions. The ratio of S1, S2, S4, S6 and S7 shows that there is no ideal growth. The S3, S5, S8 and S9 ratios are showing signs of ideal growth.
DESAIN PERHITUNGAN BIAYA PRODUKSI UNTUK PERENCANAAN LABA PADA KOMODITI KOPI PERSIKLUS DI DESA SIPONJOT HUMBAHAS Situmorang, Aston L.; Simanullang, Tuti Wilna
Jurnal Manajemen dan Bisnis Volume 23 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

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

Abstract

Coffee is one of the important export commodities for the people of Indonesia which is able to contribute quite a large amount of foreign exchange. Siponjot Village, Lintong Nihuta District, is one of the villages that has a large potential for the development of Arabica coffee commodities because Siponjot village is the largest producer of Arabica coffee in Humbahas district. However, there are several obstacles faced in the development of coffee farming, including the calculation of production costs per cycle. Farmers do calculate costs, but it's limited to what costs they incur during production without calculating in detail the costs from land clearing to receiving the harvest, then they also don't know how much net income they get after deducting all costs, they also don't understand how calculate the break-even point and make a profit plan. This study aims to design the calculation of production costs for coffee commodities per cycle so that it is easier for farmers to find out the costs per cycle they incur and net income and then know the break-even point to make a bigger profit plan. This research was conducted in May-August 2022 in Lintong Nihuta District, Humbahas Regency, North Sumatra. The results of the study after calculating the production costs per cycle showed that in one coffee life cycle the farmers spent Rp. 551,368,400 with a yield of 29,940 kg and farmers experienced a profit of Rp. 346,831,600 per cycle.
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA, FASILITAS KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT MUTIFA MEDAN Ritonga, Sinar; Munthe, Kornel; Situmorang, Aston L.
Jurnal Manajemen dan Bisnis Volume 24 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

ABSTRACT The aim of this research is to analyze the influence of human resource development, work facilities and incentives on employee performance at PT Mutifa Medan. Data was obtained from respondents with a population of 40 employees and using a saturated sampling technique, the sample size was also 40 employees. The analysis technique used in this research is multiple linear regression with the validity, reliability and classical assumptions first tested and then the F test and t test carried out. The research results show that HR development, facilities and incentives simultaneously have a significant effect on employee performance, HR development, work facilities and incentives partially have a positive and significant effect on employee performance at PT. Mutifa Medan, and the R2 coefficient value is 0.840, this shows that variations in employee performance can be explained by variations in HR development, facilities and incentives of 84% while another 16% can be explained by other factors.
DESAIN PENGUKURAN KINERJA KOPERASI SIMPAN PINJAM (KSP) CU ABC DI KABANJAHE DENGAN MENGGUNAKAN METODE ANALISIS REARLS Situmorang, Aston L.; Sagala, Habinsaran Maruli Tua
Jurnal Manajemen dan Bisnis Volume 24 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

Savings and loan cooperatives must be able to create trust from both the community and members. To gain this trust, savings and loan cooperatives must have a good level of health. One of the cooperative financial performance appraisal systems is the PEARLS analysis system. The purpose of this study was to design a tool used to determine the health level of the Savings and Loans Cooperative (KSP) CU ABC di Kabanjahe-Kabanjahe in 2021 using the PEARLS analysis system. This research is a quantitative descriptive study using primary data and secondary data obtained from the Savings and Loans Cooperative (KSP) CU ABC di Kabanjahe-Kabanjahe. The data analysis technique used to answer these problems is PEARLS analysis. The results of this study indicate that the protection aspect shows less than ideal conditions, both from the availability of risk reserve funds for total bad loans of more than 12 months (P1) and the availability of risk reserve funds and allowance for bad loans of 1-12 months (P2). The protection aspect in the ratio P3, P4, P5 also shows that there is no default on loan repayments in the cooperative for more than 12 months. The P6 ratio shows results that are not ideal. Most aspects of an effective financial structure show that it is not ideal, especially for the ratios of E5, E7, E8, and E9. This aspect also shows that at ratio E1 the percentage of outstanding loans is ideal. In the ratio E2, E3, E4 indicates that the investment has been going well. Ratio E6 explains that the cooperative does not have loans to other parties. The aspect of asset quality, especially the ratio of total non-performing loans to total receivables, shows a ratio that is not ideal, while the ratio of non-productive assets to total assets shows an ideal ratio. Aspects of rates of return and cost, for two indicators, namely the ratio of member stock deposits and the ratio of operating costs, indicate ideal conditions. Aspects of liquidity, the ratio of liquidity to non-shares, the conditions are not ideal. Aspects of signs of growth that have indicators of member growth ratios that are not ideal and the ratio of growth of total assets to total assets at the beginning of the year indicate ideal conditions. The ratio of S1, S2, S4, S6 and S7 shows that there is no ideal growth. The S3, S5, S8 and S9 ratios are showing signs of ideal growth.
Analisis Penerapan Sustainability Aspek Environmental Berdasarkan POJK No.51/POJK.03/2017 Pada Perusahaan Kelapa Sawit yang Terdaftar Pada Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI) Br Hutasoit, Helen Ronauli; Situmorang, Aston L.
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp36-41

Abstract

The palm oil industry serves as one of Indonesia’s key economic pillars due to its contribution to foreign exchange earnings and employment. In line with POJK Number 51 on Sustainable Finance, companies in this sector are required to disclose sustainability reports that include environmental aspects. This study aims to analyze the level of environmental disclosure implementation in sustainability reports of palm oil companies that are members of the GAPKI during the 2021–2023 period. This research employs a quantitative descriptive method with a content analysis approach based on disclosure indicators regulated in POJK Number.51. Secondary data were obtained from annual and sustainability reports published on the official websites of GAPKI and each company. Of the 20 companies that issued sustainability reports, 13 were consistently reporting for three consecutive years and were selected as the research sample, totaling 39 observations. The results show a significant improvement in the quality of environmental disclosures from year to year. In 2021, most companies were categorized as partially applied, rising to well applied in 2022, and achieving fully applied in 2023. This trend reflects the growing awareness and commitment of palm oil companies to implement sustainable business practices in compliance with regulatory standards. Overall, the findings emphasize that environmental disclosure plays an important role as a form of corporate accountability and transparency to stakeholders, supporting sustainable development goals within Indonesia’s palm oil industry.
Analisis Penerapan Sustainability Aspek Sosial terhadap Kinerja Keuangan pada Perusahaan Kelapa Sawit yang Terdaftar pada Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI) Sihotang, Yoshua; Situmorang, Aston L.
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp170-180

Abstract

This research aims to analyze the implementation of social aspect disclosures in sustainability reports and their relationship with financial performance in GAPKI member companies during 2021-2023. Out of 20 companies that published annual reports and sustainability reports, only 13 consistently reported for three consecutive years and were therefore used as research samples. The research method employed is quantitative with an exploratory approach. Financial performance was analyzed using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results show that most companies have achieved a high level of disclosure, with the majority reaching 100% (fully applied) in 2023. However, the increase in disclosure did not align with a consistent pattern in financial performance, as the financial ratios tended to fluctuate. These findings indicate that the implementation and disclosure of the social aspect in sustainability reports serve more to enhance accountability, transparency, and corporate image, while their direct relationship with financial performance has not been clearly observed.
Co-Authors Br Hutasoit, Helen Ronauli Sagala, Habinsaran Maruli Tua Sihotang, Yoshua Simanullang, Tuti Wilna Sinar Ritonga